CD Skripsi
Pengaruh Karakteristik Komite Audit Dan Struktur Kepemilikan Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2021)
ABSTRACT
This study aims to analyze: (1) the effect of audit committee size on firm performance using ROA & Tobin's Q measurements (2) the effect of the number of audit committee meetings on firm performance using ROA & Tobin's Q measurements (3) the effect of managerial ownership on firm performance using measurements ROA & Tobin's Q (4) the effect of institutional ownership on company performance using ROA & Tobin's Q (5) the effect of foreign ownership on company performance using ROA & Tobin's Q measurement. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019 -2021. In this study, the samples obtained were 44 companies obtained using purposive sampling. This study uses secondary data obtained from the financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for 2019-2021. The results showed that audit committee size had an effect on company performance as measured using ROA and had no effect on company performance by Tobin's Q measurement, the number of audit committee meetings had an effect on company performance as measured using ROA and Tobin's Q, managerial ownership had no significant effect on firm performance which is measured using ROA but has a significant effect on company performance as measured using Tobin's Q, institutional ownership has a significant effect on company performance measured using ROA and has no effect on company performance using Tobin's Q measurement, foreign ownership has no effect on company performance measured using ROA and influence on company performance using Tobin's Q measurement.
Keywords: Audit Committee Size, Audit Committee Meetings, Managerial Ownership, Institutional Ownership, Foreign Ownership, Company Performance, ROA and Tobin's Q.
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