Indonesian Journal of Business Analytics (IJBA)
Vol. 3 No. 2 (2023): April, 2023

Influence of the Board of Commissioners, Board of Directors, Audit Committee, and Investment Opportunity Set on Financial Performance

Sri Maryati (Fakultas Ekonomi Universitas Sriwijaya)
Tiara Anggraini (Fakultas Ekonomi Universitas Sriwijaya)

Article Info

Publish Date
11 Apr 2023

Abstract

This study aims to empirically examine the effect of the board of commissioners, board of directors, audit committee, and investment opportunity set on financial performance. This study uses library and internet research methods, namely the financial reports of manufacturing companies listed on the IDX for 2019-2021. The data in this study were processed using SPSS 25. The results showed that the board of commissioners, board of directors, and audit committee had no effect on financial performance, but the investment opportunity set had a significant positive effect on financial performance.

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Journal Info
Indonesian Journal of Business Analytics (IJBA)
Website

Abbrev

ijba

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Business Analytics (IJBA) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Business Analytics and related fields. IJBA provides an outlet for the increasing flow of interdisciplinary research ...