This study aims to analyze the effect of the board of directors and audit committee on the financial performance of insurance companies listed on the IDX in 2020-2023. The sampling technique that will be applied in this study is purposive sampling so as to obtain 16 companies with a total of 64 data which are then averaged into 16 data on insurance companies listed on the IDX in 2020-2023 which match the research criteria. The conclusion obtained from this research is that the board of directors affects financial performance and the audit committee affects financial performance.
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