PENGARUH DEWAN KOMISARIS INDEPENDEN, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

Retno Arum Ngujiwat, NIM.: 19108040026 (2023) PENGARUH DEWAN KOMISARIS INDEPENDEN, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Using a quantitative research approach, the aim of this research is to evaluate the impact on financial performance through examining three variables: audit committee, director committee, and independent committee. For the purposes of this research, purposive sampling technique was used to obtain secondary data. To analyze the data, the sample consists of companies that fall into the State-Owned Enterprises (BUMN) category and are registered on IDX. Panel data regression analysis was carried out using the SPSS 22 test tool. The results show that the board of directors and board of commissioners have a positive relationship with financial performance, but the impact of the audit committee on financial performance is minimal.

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