Pengaruh Dewan Direksi, Komite Audit, dan Kepemilikan  Asing Terhadap Kinerja Keuangan

Ulfa Afifah; Bunga Yefita  Gustriani; Raja Adri Satriawan  Surya; Atika  Zarefar; Arumega  Zarefar; Mayla  Khoiriyah; Sinta  Ramaiyanti

doi:10.37859/jae.v14i1.7168

Ulfa Afifah Universitas Riau
Bunga Yefita Gustriani Universitas Riau
Raja Adri Satriawan Surya Universitas Riau
Atika Zarefar Universitas Riau
Arumega Zarefar Universitas Riau
Mayla Khoiriyah Universitas Riau
Sinta Ramaiyanti Universitas Riau

https://doi.org/10.37859/jae.v14i1.7168

Keywords: board of director, audit committee, foreign ownership, financial performance

Abstract

This study aims to determine the effect of the board of directors, audit committee and foreign ownership on financial performance in consumer cyclicals sector companies listed on the IDX in 2014-2022. The sampling technique used purposive sampling and obtained 37 companies. This study uses quantitative data and the research method uses regression analysis using the STATA application. The results of this study indicate that the board of directors and audit committee have a positive effect on financial performance, but foreign ownership with a level of 21% has a negative effect on financial performance. The results of this study are practically useful for knowing the more in-depth functions of the independent board of directors, independent audit committee, and foreign ownership and utilizing these variables to improve the company's financial performance.

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