<![CDATA[Abstrak Pendekatan kuantitatif merupakan metode yang dipakai untuk meneliti dengan objek penelitian perusahaan BUMN dengan total populasi sebanyak 126 perusahaan. Purposive Sampling menjadi teknik dalam pemilihan sampel hanya 22 perusahaan yang sesuai kriteria. Data yang dipakai untuk bahan penelitian diambil melalui laporan tahunan 2016-2020 merupakan data sekunder dengan analisis regresi data panel sehingga total sampel pada penelitian ini sebanyak 110. Penelitian ini memberikan hasil board meeting memiliki pengaruh secara negatif terhadap ROA dan ROE, board independence dan audit committee memiliki hubungan yang signifikan dan positif terhadap ROE, variabel kontrol leverage juga berpengaruh secara signifikan negatif terhadap ROE dan debt ratio secara signifikan negatif berpengaruh terhadap ROA dan secara signifikan positif berpengaruh terhadap ROE. Namun, temuan menemukan bahwa komisaris independen, dewan direksi, firm size, firm age, Government ownership, Asset Tangibility tidak ada pengaruh dengan kinerja perusahaan BUMN. Kata Kunci: Tata Kelola Perusahaan, Kinerja Perusahaan, BUMN, Rapat Dewan, Komite Audit Abstract Researchers used a quantitative approach in this study and State-owned enterprises are the object of this research, with 126 companies in total. Only 22 companies that met the criteria were selected using purposive sampling. A secondary data set was used in this study taken through the 2016-2020 annual report with panel data regression analysis, accordingly, there are 110 samples in this study. This research shows the negative impact of the board meeting on ROA and ROE, ROE is significantly impacted by the Audit Committee and board Independence, leverage control variable has a negative impact on the ROE and debt ratio has a significantly negative impact on ROA and has a positive significantly effect on ROE. However, the findings of the time found that independent commissioners, board of directors, firm size, firm age, Government ownership, Asset Tangibility had no effect on the firm performance of BUMN companies. Keywords: Good Corporate Governance, Firm Performance, State-owned Companies, Board Meeting, Audit Committee]]>
