CD Skripsi

PENGARUH DEWAN DIREKSI, KOMITE AUDIT, DAN KEPEMILIKAN ASING TERHADAP KINERJA KEUANGAN

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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 dependent variable is
financial performance measured using Tobin's Q and Return on Assets (ROA). The
independent variable, namely the board of directors, is measured using the average
independent board, the audit committee variable is measured using the average
independent committee member, and foreign ownership is measured using the
percentage of foreign share ownership in the company. The control variables used
are company size and leverage. The sampling technique used purposive sampling
and obtained 37 companies. This study uses quantitative data and the analysis
method used is descriptive analysis. 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, while
foreign ownership 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.
Keywords: Board of Director, Audit Committee, Foreign Ownership, Financial
Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126823

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126823

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

GUNTUR

Versi lain/terkait

Lampiran Berkas

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