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Graciela Palayukan
Universitas Sam Ratulangi

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Pengaruh Dewan Direksi, Dewan Komisaris Independen, dan Komite Audit terhadap Profitabilitas Perusahaan Sektor Properties & Real Estate di Bursa Efek Indonesia Graciela Palayukan; Riane Johnly Pio; Joanne V. Mangindaan
Productivity Vol 6 No 4 (2025): Desember 2025
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/ejp.v6i4.56695

Abstract

This study aims to analyze the effect of the board of directors, independent board of commissioners, and audit committee on the profitability of property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2022 period. This research employed a quantitative approach using an associative method. The population consisted of 92 property and real estate companies, with 26 companies selected as samples through purposive sampling techniques. The data were analyzed using multiple linear regression analysis. The results showed that partially, the board of directors and independent board of commissioners did not have a significant effect on company profitability measured by Return on Assets (ROA), while the audit committee had a positive and significant effect on ROA. Simultaneously, the board of directors, independent board of commissioners, and audit committee significantly affected company profitability. The coefficient of determination indicated that the independent variables were able to explain 58.3% of the company’s profitability, while the remaining percentage was influenced by other variables outside this study. These findings indicate that the audit committee plays an important role in improving supervisory effectiveness and company profitability.
Co-Authors Rianne Johnly Pio, Rianne Johnly