The Role of the Board of Commissioners and Audit Committee in Influencing the Financial Performance of Banks Listed on the Indonesian Stock Exchange (IDX)
DOI:
https://doi.org/10.55583/invest.v4i2.707Keywords:
Financial Performance, Board of Commissioners, Audit CommitteeAbstract
This research aims to determine the influence of the board of commissioners (DK) and audit committee (KA) on the financial performance of those listed on the Indonesia Stock Exchange in 2018-2022. The years used in this research are five years, starting from 2018-2022. Samples were taken using the purposive sampling method. A population of 43 companies listed on the Indonesian Stock Exchange obtained 33 companies as samples with an observation period of five years (2018-2022). Data were analyzed using panel data regression. Based on the results of data analysis, it was concluded that the board of commissioners had no positive and insignificant effect on financial performance and Audit Committee has a positive and significant effect on financial performance.
References
Al-Matari, E. M., Al-Swidi, A. K., & Fadzil, F. H. (2014). The effect of board of directors characteristics, audit committee characteristics and executive committee characteristics on firm performance in Oman: An empirical study. Asian Social Science, 10(11), 149-171.
Arismajayanti, N. P. A., & Jati, I. K. (2017). Influence of audit committee competence, audit committee independence, independent commissioner and leverage on tax aggressiveness. Journal of Auditing, 5(2), 109-119.
Amin, A., Lukviarman, N., Suhardjanto, D., & Setiany, E. (2018). Audit committee characteristics and audit-earnings quality: Empirical evidence of the company with concentrated ownership. Review of Integrative Business and Economics Research, 7, 18-33.
Arum, S., Adii, P., & Suwartii, T. (2022). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2018-2020. Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 13(2), 585.
Ayu, P. P., & Septiani, T. (2018). Pengaruh Ukuran Dewan Komisaris, Komite Audit, Dan Kap Terhadap Fee Audit Eksternal. Jurnal Akuntansi, 12(1), 1–15. https://doi.org/10.25170/jara.v121.55
Carcello, J. V., Neal, T. L., Palmrose, Z. V., & Scholz, S. (2011). CEO involvement in selecting board members, audit committee effectiveness, and restatements. Contemporary Accounting Research, 28(2), 396-430.
Christin, Y., Sembiring, B., & Saragih, A. E. (2019). Komite Audit Terhadap Kinerja Keuangan Terdaftar Di Bursa Efek Indonesia. Jak, 5(2), 229–242.
Di, D., Kitamura, K., Ridwan, M., & Putra, C. (2017). Pengaruh Corporate Goveirnance Terhadap Kinerja Perusahaan.
Ekonomi, F., Katolik, U., Medan, S. T., Panjaitan, V., & Silalahi, D. (2022). Seminar Nasional Manajemen dan Akuntansi (SMA) Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020. 1, 270–282.
Hartono, D. F., & Nugrahanti, Y. W. (2014). Pengaruh Mekanisme GCG terhadap Kinerja Keuangan Perusahaan Perbankan. Dinamika Akuntansi, Keuangan Dan Perbankan, 3(2), 191–205.
Herdjiono, I., & Sari, I. M. (2017). The effect of corporate governance on the performance of a company. Some empirical findings from Indonesia. Central European Management Journal, 25(1), 33-52.
Mayliza, R., &Yusnelly, A. (2021). Pengaruh Good Corporate Governance Terhadap Islamic Social Responsibility Pada Bank Umum Syariah Di Indonesia. Jurnal Terbaru: Islamic Banking and Finance,4(2), 369-379. https//doi.org/10.25299/jtb.2021. Vol4(2)76
Rikasari, F., & Hardiyanti, W. (2022). Analisis Penerapan Tata Kelola Perusahaan dan Audit Internal Terhadap Kineirja Keuangan Perbankan Syariah Indonesia. Owner, 6(3), 1602–1613. https://doi.org/10.33395/owner.v6i3.948
S.T. Tahilia, A. M., Sulistyowati, S., & Wasif, S. K. (2022). Pengaruh Komite Audit, Kualitas Audit, dan Konservatismi Akuntansi terhadap Tax Avoidance. Jurnal Akuntansi Dan Manajemen, 19(02), 49–62. https://doi.org/10.36406/jam.v1902.722
Sukmono, S., & Yadiati, W. (2016). Effect of board of Commissionersand Audit Committee on the Firm Value with Mediating Effect Financial Reporting Quality. Research Journal of Finance and Accounting, 7(2), 131-148.
Siitanggang, A. (2021). Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2016-2018). Jurnal Riset Akuntansi & Keuangan, 7(2), 181–190. https://doi.org/10.54367/jrak.v72.1401
Wulandari, Y. Ii., Sunarto, & Totalia, A. S. (2018). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Profitabilitas perusahaan (Studi Empiris Perusahaan Manufaktur Sub Sektor Semen periode 2010-2014). 42–61.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Sarah Febiola, Riri Mayliza, Lola Fitria Sari
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
