PENGARUH UKURAN DEWAN DIREKSI, UKURAN DEWAN KOMISARIS, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR : board of directors, board of commissioners, company size, return on assets (ROA).

Suparman, Petrus

GEMA EKONOMI
Vol 9 No 2 (2020): GEMA EKONOMI

This study aims to examine and prove the effect of board size, board size, and company size on the financial performance of manufacturing companies. This study uses a quantitative approach with multiple linear regression analysis models. This study used a purposive sampling method, namely the panyampelan method based on certain criteria. The number of samples used is 30 samples of financial statements for the 2015-2018 period. The results of this study are the size of the board of directors has a negative effect on the financial performance of manufacturing companies, the size of the board of commissioners partially has a positive effect on the financial performance of manufacturing companies, the size of the board of directors and the size of the company partially have a negative effect on the financial performance of manufacturing companies. Meanwhile, simultaneously the size of the board of directors, size of the board of commissioners and company size have a positive effect on the financial performance of manufacturing companies.