Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan

Abstract

Purpose: aims to analyze the elements the financial performance of banking on the Indonesia Stock Exchange for the 2017-2020 period. Methodology: This type of research is quantitative research using secondary data in the form of annual reports. This study used a sample of 138 banks for four years. The analysis used is multiple linear regression, classical assumption test, t test and F test using SPSS 25 program. Results: The results of this study indicate that the proportion of independent commissioners, audit committees, and blockholder ownership does not affect the financial performance of banks, while the size of the board of directors affects the financial performance of banks. Limitations: The obstacle of this research is that it focuses on the financial sector, companies disclose financial statements in rupiah and time constraints. Contribution: This research is expected to be able to share an explanation for shareholders and companies to determine the variables that affect financial performance. Keywords: 1. Proportion of the Board of Independent Commissioners 2. Size of the Board of Directors 3. Audit Committee 4. Blockholder Ownership 5. Return on Assets

Good Corporate Governance Toward Financial Performance Of Islamic Bank In Indonesia

“…Dewan komisaris merupakan individu dari kelompok dewan komisaris yang tidak terkait dengan direksi, individu yang berbeda dari kelompok dewan komisaris terkemuka dan investor pengendali, dan dibebaskan dari koneksi bisnis atau koneksi berbeda yang dapat memengaruhi kapasitas mereka untuk bertindak bebas atau bertindak secara eksklusif mengingat keprihatinan yang sah untuk perusahaan (Septiana and Aris 2023). Berikut adalah tugas utama dewan komisaris yaitu: mensurvei dan membimbing sistem perusahaan, rencana kerangka kerja, pengaturan pengendalian risiko, rencana pengeluaran tahunan dan strategi yang diuji lapangan, mengelola pelaksanaan dan pelaksanaan perusahaan; mengevaluasi system penetapan gaji pejabat perusahaan dan gaji anggota direksi; memonitor pelaksanaan GCG dan mengadakan perubahan; serta menyaring jalannya penerimaan kecukupan korespondensi didalam perusahaan (POJK 2014).…”

Pengaruh Pengungkapan Emisi Karbon, Biaya Lingkungan, dan Good Corporate Governance terhadap Nilai Perusahaan

“…Menurut UU No. 40 Tahun 2007 tentang Perseroan Terbatas, dewan komisaris bertugas mengawasi dan memberikan nasihat kepada direksi (Septiana & Aris, 2023). Dewan komisaris independen, yang minimal 30% dari total anggota dewan komisaris sesuai Peraturan OJK 33/POJK.4/2014, dipilih mewakili prinsip good corporate governance.…”

The Effect Characteristics Board of Directors on The Financial Performance of Sharia Commercial Banks in Indonesia

“…These results are in line (Intia & Azizah, 2021)that the increase or decrease in the number of the board of directors does not affect the results of financial performance, this happens because the number of different members of the board of directors can affect the different characteristics of the company so that the effectiveness of the board of directors in managing the performance of resource management is less than optimal. The board of directors has a middle position in a company that carries out the principles of control, precisely the directors are obliged to control the company's performance situation well (Septiana et al, 2023).…”