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Journal : ENDLESS : International Journal of Future Studies

The Influence of Good Corporate Governance on the Financial Performance of Insurance Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023 Afriana, Wendra; Kurniawan, Tikkyrino; Mulatsih
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 8 No. 1 (2025): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

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Abstract

This study aims to analyze the effect of the board of directors and audit committee on the financial performance of insurance companies listed on the IDX in 2020-2023. The sampling technique that will be applied in this study is purposive sampling so as to obtain 16 companies with a total of 64 data which are then averaged into 16 data on insurance companies listed on the IDX in 2020-2023 which match the research criteria. The conclusion obtained from this research is that the board of directors affects financial performance and the audit committee affects financial performance.
Analysis of the Influence of Good Corporate Governance on Financial Performance of Textile and Garment Subsector Companies Listed on the Indonesia Stock Exchange from 2022 to 2024 Afriana, Wendra; Darmawati, Sri Sapto; Mulyani, Sulistining Tri; Mulatsih
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 8 No. 1 (2025): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research seeks to evaluate how the board of directors, independent commissioners, and audit committees affect the financial performance of textile and apparel firms listed on the Indonesia Stock Exchange (IDX) throughout the 2022–2024 period. Data for the analysis were sourced from the official IDX portal (www.idx.co.id). The study designates independent commissioners, audit committees, and institutional ownership as independent variables, while the dependent variable is the firms’ financial performance, represented by the Return on Assets (ROA) indicator. The sample was determined using a purposive sampling technique, yielding 13 firms and 39 observations from the textile and apparel sector that met the established research criteria. Data processing involved classical assumption tests, followed by multiple linear regression analysis performed with SPSS version 31. The results reveal that independent commissioners, audit committees, and institutional ownership have impacts on the firms’ financial performance.