The results are (1) The first hypothesis is rejected because the activity of board commissioners has a negative and not significant impact on financial performance (2) The second hypothesis is rejected because the size of the board of directors has a negative and not significant impact on financial performance (3) The third hypothesis is rejected because the size of the independent commissioners has a positive and not significant impact on financial performance, and (4) The fourth hypothesis is accepted because the audit committee has a positive and significant impact on financial performance. Keywords: The size of Board Commissioners, The Size of The Board of Directors, The Size of The Independent Commissioners, Audit Committee and Financial Performance (CFROA).
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