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Pengaruh Komisaris Independen, Komite Audit, dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclycal yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Hanif Bima Hanggara; Fauzan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7893

Abstract

This study aims to examine the effect of independent commissioners, audit committees, and intellectual capital on financial performance in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. This research uses a descriptive quantitative method with secondary data obtained from annual and financial reports. The sample consisted of 165 data points selected using a purposive sampling method. Data analysis was conducted using multiple linear regression with SPSS 25 software. The results show that independent commissioners do not have a significant effect on financial performance. Meanwhile, audit committees and intellectual capital have a negative and significant effect on financial performance. These findings imply that strengthening the role of the audit committee and optimizing intellectual capital management are crucial for enhancing corporate financial performance.
Co-Authors A Fahira Nur A. Shaleh Abd Rahman Abdul Pandi Abdul Rahman Maulana Siregar Ade Kusmana Adhar Arifuddin Adi Susilo Jahja Adi Wijaya, M. Ridwan ADITYA KURNIAWAN Affanil Yoga H Afrahun Naziah Agung Saputra Agus Endro Suwarno Ahmad Fathor Rosyid Ahmad Irfan Aisya Shalsha Anggraini Aisyah Akbar Adi Prasetyo Akbar Rizqullah Alim, Muhammad Taqdirul Aloysius, Duran Corebima Amalia Harmin AMAS, MUHAMAD HAMASY RABWAL MAANI Ambia Nurdin Andi Mariani Anggraini , Roviatul Anis Dwi Winarsih Anton Sudrajat anugra eka pertiwi Argunaini, Sri Astiwi Kurniati Ayatullah Ali H Ayu Wulandari, Bunga Azhar AR Azizah, Fatiya Nur Azzahra, Retno Badariati Badariati Bagus Swi Endrayana Bahrissalim Bambang Harianto Bambang Istijono, Bambang Basar, Abdul Rohmad Binti Nur Asiyah Bobi Erno Rusadi Brata, Joko Tri Bukhari Bukhari Bukhari Bustomi Daroe Iswatiningsih Dewi Dewi , Dwi Kartika Sari Dewi Ratnawati Elvia Kholida Fauziyati Erma Setiawati Fadya Almira Fahmi, Agmi Rahayu Faisal Faizatul Hikmah Faizzatul Zuhroh Faris Ahmad Mizanus Sabri Fathor Rakhman Fathurrahmani Fauzan Prasetyo FAUZI, ANAS Fauzi, Sudar Ferdika, Ferdika Fida Pangesti Fikriman, Fikriman Firli Fangestu, Indra Wahyuni Geby Aryo Agista Ghaffar Ramdi Hafidurrahman, Moh Hamam Faizin Hamdi Abdul Karim Hanapia, Cepi Hanif Bima Hanggara Haqqiquddin Rokhmatulloh, Muhammad Raisa hariangga, venti az zahra permata sari Hariati, Anisa Hartini Harun Alfahmi Haryono, Merda Budi Haryu Hasanah, Norsyifa Hasnidar Hasnidar Hasnidar Hatta Hayati Palesa Hena Dian Ayu Hendra, Robi Hendro Wahyudiono, Pratiwi Hermawanto Hilma Rahmatillah Ichsan Achmad Fauzi Ifan Iskandar Indah Isnaini, Marini Ishak Fadlurrohim Isra, Muhammad Ita Noviana Ita Purnama, Ita Iwan Budiherwanto Iwan Ghufroni Jaenab Jannah, Taifatul Jasmienti Jaya, Alfin Firman Julie Ekasari Kantum , Eveline M.A. Kasihiuw, Meylisa Angelicha M. Keumala, Cut Muftia Khairiyah, Mursyidah Khairuddin Khamdan Rifa’i Krisnaldy Kurniawati, Putri Dwi Retno Laisya Anindita Athifah Leiliyanti , Eva Lianasari, Dewi M. Faiz Nashrullah M. Noor Armi M. Silvan Qoriy Maharani, Safira Amelia Mahyuddin Maisyaroh Maisyuri Marini Bravikawati Markoni Marwiah Masdaf, Nofra Masharya Eko Putra Masrizal Masrizal Masruchin Maulana Bagus Rahmat Mauliyah, Nur Ika Mawardi Melianis Yuli Purmalita Miftaqhul Yusuf saffingi MINTARSIH Miswar MMSI Irfan ,S. Kom Mohd Isa T.Ibrahim Muh Sabir Muh. Cendekiawan Ainul Haq Muhamad Bahtiar Muhammad MUHAMMAD AGUS SUPRAYUDI Muhammad Isra Muhammad Nuzan Rizki muhammad rasyid Muhammad Reyhan Muhammad Syahidan Muhammad Syahril Mulia Sari Muliadi MULYADI Mulyani , Wiwiek Murison Mursidi, Moh Murtadhahadi Muzayyin Nadia Rahmati Nashar, Abdul Nasrullah Neni Triana Neni Triana, Neni Ni Wayan Sridani Noer Laily, Raviqa Nofi Maria Krisnawati Nugraini, Erika Ajeng Nur Iksan Nur Indang Nur Rohmah, Tri Nuraini, Alief Nurfitria Nurhasnah Nursaban Rommy Nurul Nurul huda Nurul Ittaqullah Nurul Widyawati Islami Rahayu Nuryadin Nuryanasari, Erin Prima Octavia Rosa Indriana Oftafiana, Triya Okka Aditio Putra Olva, Maria Pamungkas, Akbar Ilham Parmin Paulus Sukusno Pitriani Pitriani Purwadhi Purwati Zisca Diana, Purwati Zisca Putri Aulia Faradila Putri, Indah Rahmana Rachmawati, Mirza Shafira Rachmawati, Yani Septia Rahmadi, Gandung Rahman , Ibnu Hadi Rahman , Muhammad Faisal Nor Rahman, Haolia Ramadhani, Anisa Ratna Devi Raudatul Jannah Renggo Bawani Wijayaningrum Reva Rizky Silvana Revalin Herdianto Risdawati, Irsyam Rishnu Andi Rita Syntia Rizami , Ahmad Rizky Aprilia Rokhmat Subagiyo Roman Destian Pahrori Rosi L. Vini Siregar Rosianti ruhmina Said, Mukti Saputra, Muhammad Yudha Sarah Niaci Sari Sayed Shadli Seventeen, Winny Lian sinergilp, Andreas Henfri Situngkir Sintia Safrianti Siti Marpuah Siti Nurjannah Sitinjak, Rouli Green Kezia Slamet Riyadi SOBIRIN Suci Reza Syafira Sukrang Sukrang, Sukrang Sulaiman Suliyah Sumarna, Andri Suryani, Izza Luthfi Syahran Jailani Syirofi syofian Taufiqurrahman Tjut Rizqi Maysyarah Hadi Tusholinah, Rizka Ubaid Aisyul Hana USWATUN HASANAH Wahid, Durrohman Wardah Wartoyo Wartoyo Wati, Patnah Wijaya, Mochamad Ridwan Adi Wilda Febriani Wirda Wiwik Kusrini Wiwin Puspitasari Wiyani, Silva Wulandari, Diana Yani Restiani Widjaja, Yani Restiani Yani, Achmad Yasmirah Mandasari Saragih Yokota, Atsushi Yulianti Yundi Fitrah Yuni Septiana Zahrul Fuadi Zainal zamzami Zev Al Jauhari