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p-Index From 2021 - 2026
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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Bisnis Kompetitif
Meri Yanti
Sekolah Tinggi ilmu Ekonomi Tuah Negeri
Economics, Econometrics & Finance Social Sciences

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PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021–2023 Meri Yanti; Melisa Putri Iriani; Putri Alya Nabila
Jurnal Ekonomi Bisnis Kompetif Vol 5 No 1 (2026): JURNAL BISNIS KOMPETIF (JBK) 2026
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v5i1.2902

Abstract

This study aims to examine the effect of independent commissioners and audit committees on the financial performance of food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. A causal-comparative quantitative approach with a ratio measurement scale was applied. Using purposive sampling, 40 companies were obtained with a total of 120 observations; after removing 6 extreme data points, the final sample was 114. Secondary data were collected through documentation from the IDX website and the companies' official websites, then processed using SPSS version 26. The results show that independent commissioners (X₁) have a significant negative effect on financial performance (t-value = -3.667; sig = 0.000), audit committees (X₂) have a significant negative effect on financial performance (t-value = -2.466; sig = 0.015), and simultaneously both variables have a significant positive effect on financial performance (F-value = 8.239 > F-table = 3.08; sig = 0.000). The Adjusted R Square value of 0.114 indicates that 11.4% of the variation in financial performance is explained by these two variables, while 88.6% is influenced by other factors outside the model.
Student Decision Choosing Management Program at Sekolah Tinggi Ilmu Ekonomi Tuah Negeri Meri Yanti; Naswa Harika; Yosefine Indria Angreini
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.529

Abstract

Sekolah Tinggi Ilmu Ekonomi Tuah Negeri has to constantly put first professionalism when pursuing its mission to advance higher education. Obviously, every effort is made to ensure that this educational institution is accepted by the community. Observing the increasing interest of prospective students is a top priority. Examining this is crucial because it relates to the expansion of postsecondary education as the nation's primary mode of instruction. This study will examine the influence of product, price, location, and advertising on students' selection of Sekolah Tinggi Ilmu Ekonomi Tuah Negeri. Students from the Management Programme contribute to the population of the study. Using the Leedy formula, one hundred respondents comprise the sample. Utilizing the confidence sampling technique, the sample is determined. Utilizing the Classical Assumption Test to analyze data. All of the evaluated factors had a significant impact on the selection of Sekolah Tinggi Ilmu Ekonomi Tuah Negeri by students.
Student Decision Choosing Management Program at Sekolah Tinggi Ilmu Ekonomi Tuah Negeri Meri Yanti; Naswa Harika; Yosefine Indria Angreini
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.529

Abstract

Sekolah Tinggi Ilmu Ekonomi Tuah Negeri has to constantly put first professionalism when pursuing its mission to advance higher education. Obviously, every effort is made to ensure that this educational institution is accepted by the community. Observing the increasing interest of prospective students is a top priority. Examining this is crucial because it relates to the expansion of postsecondary education as the nation's primary mode of instruction. This study will examine the influence of product, price, location, and advertising on students' selection of Sekolah Tinggi Ilmu Ekonomi Tuah Negeri. Students from the Management Programme contribute to the population of the study. Using the Leedy formula, one hundred respondents comprise the sample. Utilizing the confidence sampling technique, the sample is determined. Utilizing the Classical Assumption Test to analyze data. All of the evaluated factors had a significant impact on the selection of Sekolah Tinggi Ilmu Ekonomi Tuah Negeri by students.
Co-Authors Melisa Putri Iriani Naswa Harika Putri Alya Nabila Yosefine Indria Angreini