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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS Research In Management and Accounting (RIMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Abdi Insani Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) International Journal of Social Science International Journal of Social Service and Research Jurnal Locus Penelitian dan Pengabdian Journal of Social Science Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Journal of Business, Social and Technology Eduvest - Journal of Universal Studies Gudang Jurnal Multidisiplin Ilmu IIJSE Jurnal Penelitian Pendidikan Indonesia fundamental management journal IPSSJ Research In Management and Accounting (RIMA) Ascendia: Journal of Economic and Business Advancement Reflektif: Jurnal Pendidikan dan Kebudayaan Journal of Economic Studies IJEMA Prosperia: Journal of Economic Development, Accounting, and Global Markets
Melinda Malau
Universitas Kristen Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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PENGARUH AUDIT FEE, UKURAN PERUSAHAAN, KOMISARIS PERUSAHAAN, DAN TINGKAT RASIO HUTANG TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Malau, Melinda; Tiara, Fine; Astrid; Dwinita Garel, Christin
Integrative Perspectives of Social and Science Journal Vol. 3 No. 06 Juni (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit fee, ukuran perusahaan, komisaris perusahaan, dan rasio hutang terhadap kinerja perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan 71 perusahaan pertambangan dari berbagai subsektor. Analisis data dilakukan menggunakan regresi data panel untuk menguji pengaruh variabel independen terhadap kinerja perusahaan yang diproksikan dengan profitabilitas. Penelitian ini diharapkan dapat memberikan informasi mengenai faktor-faktor yang memengaruhi kinerja perusahaan pertambangan serta menjadi referensi bagi investor, regulator, dan peneliti.
Co-Authors Aaron Leonard Alfeus Abitmer Gultom Ade Mitha Olivia Tambunan Adlina Nadhila Afriando Agustina, Enica Ajeng Rahmianingsih Allo, Yusuf Rombe M. Amelia Dian Ayu Kusuma Ningtyas Amelia Dian Ayu Kusuma Ningtyas Amelia Lestari Sinaga Ananda Rusly Andar AndarSaragih Andar Saragih Anggraini , Nenny Anselmus Rufus Astrid Aziz Ambara Bianca Tiffani S Bramantyo Djohanputro Budilaksono, Sularso Carolina F. Sembiring Caroline Caroline Claudia Valoryn Rombe Dedi Nestoriko Sinaga Delvia Sari Lim Delvia Sari Lim Desideria Regina Destia Cristia Parenta Doan Sitohang Dwinita Garel, Christin Effendi, Maya Syafriana Emerald Tobing Emma Tampubolon, Emma Englin Widyah Luksiana Erida Manalu Ester Tesalonika Manri Etty Murwaningsari Etty Murwaningsari Eunike Magdalena Evi Syafrida Nasution Farida Farida Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Firdaus, Venus Frangky Yosua Sitorus Frans Niko Adrian Manurung Fredrick, Ivan Ganda Hutapea Ganda T. Hutapea H.M. Roy Sembel Hartono, Deanna Nathania Heranda, Yohana Firstma Humala Situmorang Humala Situmorang Hutapea, Ganda Hutapea, Ganda T. Ipan Adi Putra Iswandry Elkana Immanuel. S Jamal Manurung Johni Siagian Jonny Siagian Juaniva Sidharta Kendy, Maria Advencia Leonard Caprio Sibarani Lis Sintha Louisa A. Langi Lumantoruan, Rutman Lumbantoruan , Rutman Lumbantoruan, Rutman Macau , Marselus Mazmur Pardede Meita, Fernanda Melfrida, Christina Mutiara hutabarat Nera Marinda Machdar Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posnita Sihombing Rahel Marisa Lawra Silalahi Ratnaningrum anstratna@gmail.com Renny Soeta Roy Sembel Roy Sembel Roy Sembel Roy Sembel Roy Sembel Rut Monica Desrianty Rut Monica Desrianty T Sangkasari Paranita, Ekayana Sania Debora Panjaitan Sekar Mayangsari Sembiring, Caroline F. Seri Ma Helena Yeimo Shafenti, Shafenti Siagian, Yunus Meherlin SIAHAAN, WINDA CHRISTY Sianturi, Yolanda Sihar Tambun Sihombing, Salmon Simon Veres Sianturi Sinaga, Kamer Domician Sitorus, Frangky Yosua Sitorus, Frangky Yosua Situmorang, Gavrila Miranda Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Tarigan, Lukas Taufik Hidayat Tiara, Fine Titik Aryati Tobing, Emerald GM Tobing, Suzanna Josephine L. Tommy Yudistira Trisnawati, Nana Wilson Rajagukguk Winri Veronica Yayuk Febriani Yolanda Sianturi Yosya Sri Rotua Hutahaean Yusuf Rombe M. Allo