Jurnal Fairness
Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023)

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN

Novita Sari (UNIVERSITAS BENGKULU)
Bunga Putri Praselia (UNIVERSITAS BENGKULU)



Article Info

Publish Date
16 Jan 2024

Abstract

Financial performance is a measure of the extent to which an entity or company achieves its financial and operational goals. Operational activities in a banking can be seen from the financial conditions in a period, both in terms of collecting funds and distributing funds. This research aims to determine the effect of managerial ownership, institutional ownership, and audit committee on financial performance using banking companies from 2016-2022. This research uses secondary data. The sample used in this research was 36 companies with 252 observations. The results of this research indicate that the managerial ownership variable has a positive effect on financial performance. Meanwhile, institutional ownership and audit committee have no effect on financial performance. The implications of this research for investors and future researchers are that it can be used as material for consideration by management, shareholders, investors and other interested parties in making investment decisions and policies, so that it can produce optimal investment and it is hoped that the results of this research can become a reference. in subsequent research with similar research. Based on the results of this research, it is recommended that future researchers can increase the research sample by increasing the number of samples by increasing the number of companies or increasing the number of years of observation.

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Journal Info

Abbrev

fairness

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), ...