PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PADA SEKTOR MAKANAN DAN MINUMAN

Klabat Journal of Management

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Title PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PADA SEKTOR MAKANAN DAN MINUMAN
 
Creator Prayanthi, Ika
Laurens, Christine Natalia
 
Description The Purpose of this study is to examine whether there is an effect between the variables of the board of directors, independent commissioners, and audit committees on return on equity in the food and beverage sector listed on the Stock Exchange in 2013-2017. Through purposive sampling techniques, there are 12 numbers of food and beverage industry companies that are consistently listed on the Indonesia Stock Exchange in 2013-2017. The method used in this study is an associative method using multiple regression. Statistical test results found that the variable number of board of directors, the proportion of independent commissioners, and the audit committee simultaneously influence the return on equity. If seen each variable has a different magnitude of influence of financial performance. The number of directors has a significant negative effect on return on equity, the proportion of independent directors has a significant positive effect on return on equity, but the audit committee variables does not have a significant effect on return on equity
Tujuan penelitian ini adalah untuk menguji apakah terdapat pengaruh antara variabel dewan direksi, komisaris independen, dan komite audit terhadap return on equity pada sektor makanan dan minuman yang tercatat di BEI tahun 2013 – 2017. Melalui teknik purposive sampling, terdapat 12 jumlah perusahaan industri makanan dan minuman yang konsisten terdaftar di Bursa Efek Indonesia tahun 2013 – 2017. Metode yang digunakan dalam penelitian ini adalah metode asosiatif dengan menggunakan regresi berganda. Hasil uji statistik mendapati bahwa variabel jumlah dewan direksi, proporsi komisaris independen, dan komite audit secara simultan berpengaruh terhadap return on equity. Jika dilihat masing-masing masing-masing variabel memiliki besaran pengaruh yang berbeda terhadap kinerja keuangan. Jumlah dewan direksi memiliki pengaruh negatif signifikan terhadap return on equity, proporsi komisaris independen memiliki pengaruh positif signifikan terhadap return on equtiy, tetapi variabel komite audit tidak memiliki pengaruh yang signifikan terhadap return on equity. 
 
Publisher UNKLAB Business School
 
Date 2020-02-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.unklab.ac.id/index.php/kjm/article/view/450
10.31154/kjm.v1i1.450.66-89
 
Source Klabat Journal of Management; Vol 1 No 1 (2020): Klabat Journal of Management; 66-89
2722-726X
2721-690X
 
Language eng
 
Relation http://ejournal.unklab.ac.id/index.php/kjm/article/view/450/448
 
Rights Copyright (c) 2020 Klabat Journal of Management
http://creativecommons.org/licenses/by/4.0
 

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