JURNAL LENTERA AKUNTANSI
Vol 5, No 1 (2020): JURNAL LENTERA AKUNTANSI

KEANEKA RAGAMAN DEWAN KOMISARIS DAN KOMITE AUDIT "PERSPEKTIF TATA KELOLA" DIHADAPKAN DENGAN KINERJA KEUANGAN

Piter Nainggolan (Bunda Mulia University)



Article Info

Publish Date
02 Nov 2020

Abstract

The purpose of this study is to gain a better understanding of how an integrated and expanded corporate governance model explains the relationship between the structure of corporate governance and the financial performance of companies in companies listed on the Indonesia Stock Exchange. This study also examines the influence of the background of the board of commissioners, citizenship of the board of commissioners, independent board of commissioners, and audit committee on corporate financial performance. This study is unique in that we analyze the diversity of the board of commissioners' committees to gain broader insights on how to share the diversity of board functions and shareholder value on the Indonesia Stock Exchange. The sample studied was based on companies listed on the Indonesia Stock Exchange in 2015-2017. Data is collected using quantitative techniques from secondary sources from the company's annual report to be studied. Based on test results using panel data regression, it can be concluded that: (1) The background of the board of commissioners has a significant influence on the company's financial performance; (2) The citizenship of the company's Board of Commissioners does not have a significant influence on the company's financial performance. (3) Independent Board of Commissioners does not have a significant influence on the Company's Financial Performance; and (4) The Audit Committee has a significant influence on the Company's Financial Performance.Keywords: Background of the board of commissioners, citizenship of the boardof commissioners, independent board of commissioners, audit committee

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Journal Info

Abbrev

jrakt

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan ...