Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana

PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021)

Rosdiana Rosdiana (Unknown)

Article Info

Publish Date
15 Apr 2023

Abstract

This study aims to investigate the effects of of the Board of Directors, Board of Commissioners and Audit Committee on the Financial Performance of Banking Companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research sample consists of 28 commercial banks by selecting each company with financial statements that include the number of the Board of Directors, Board of Commissioners and Audit Committee. The results of the study show that the Board of Directors has a significant negative effect on financial performance. While the Board of Commissioners and the Audit Committee have no effect on financial performance.

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Journal Info
Jurnal Akuntansi dan Bisnis Krisnadwipayana
Website

Abbrev

JABK

Publisher

Universitas Krisnadwipayana

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...