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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Journal of Humanities and Social Studies International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan JEKPEND Jurnal Ekonomi dan Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Finance Research Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Kafa’ah: Journal of Gender Studies JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik PUBLIKA : Jurnal Ilmu Administrasi Publik Humantech : Jurnal Ilmiah Multidisiplin Indonesia Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan EKSYA: Jurnal Ekonomi Syariah Journal of Social Research Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Bursa : Jurnal Ekonomi dan Bisnis Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah JEBD Mimbar Administrasi International Journal of Economics, Management and Accounting
Rahmi Syahriza
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Chessara Addina; Hendra Harmain; Rahmi Syahriza
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1616

Abstract

This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance
Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Chessara Addina; Hendra Harmain; Rahmi Syahriza
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1616

Abstract

This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance
Co-Authors Adelia Zahra Harahap afifa umami Agung Grafika Surbakti Ahmadi Juma Siregar Ainun Reska Alfaqih Tariq Aziziy Hasibuan Alya Mahpuja Nasution Alyaa Zafira Darmawan Amina Fitri Siregar Andri Wibowo Anjani Rizky Amelia Asyaadatun Nazila Selayan Ayu Wulandari S Tanjung Azlia Fahira Chessara Addina Chuzaimah Batubara dea rahmadiani rahmadiani Dela Alfani Deri Arifin Nur Marpaung Dita Aprilia Dita Marisa Elvira Maisyaroh Farah Indah Azhari Fatwa Nasya Al Hadi Fauzi Arif Lubis Gilang Alif Muhammad Hafnisa Hafnisa Hendra Harmain ika annisa annisa Indah Purnama Batubara Indah Sri Utami Zebua Indry_Anggraini Putri Jihan Atiqah Pane Kamilah, K Khairani Br Barus Lilis Pujiyanti M. Bay Hakqi Manik M. Iqbal Nawawi Marliyah Marni Siregar Marni Susi Susanti Harahap Maryam Batubara Meliyani Meliyani Moch Rizfani Rifqi Muhammad Rizqi Fithrah Harahap Muhammad Syahbudi Muhammad Yafiz Mutiara Azhari Nadila Irdayanti Nadra Khalizah Siregar Nashrillah MG Nashrillah MG Nur Ahmadi Bi Rahmani Nur Widya Ningsih Nurasiah Nurasiah Nurbaiti Nurbaiti Nuri Aslami Nurjannah Nurjannah Nursantri Yanti Nurul Inayah Rahma Syafitri Ridho Fachrozie Rika Raihana Rina Syahfitri Rizka Amalia Lubis Santri Yani Zainta Sekar Sari Sinta Lestari Harahap Siti Hot Nita Hasibuan Siti Khodijah Siti Nur Elida Asma Hari Syarifah Ayu Utami Sinulingga Tasya Fauza Lubis Tri Inda Fadhila Rahma Tuti Anggraini Widia Angraini Yanti Mayasari Lubis Yenni Samri Juliati Nasution Yolanda Tawabina Yusrizal Zulfitri Zulfitri