SKRIPSI AKS
PENGARUH ATRIBUT DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Sektor Consumer Cyclicals Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)
ABSTRACT
The purpose of this study is to find out the impact of board attributes
including composition, characteristics, structure, and processes projected by
board size, board education background, gender in board, independent board,
audit committees and number of board meetings on the financial performance of
companies in the Consumer Cyclicals sector listed on the IDX (Indonesian Stock
Exchange) period 2018-2022.
This research is quantitative research using secondary data. The population
in this study is a Consumer Cyclicals sector company listed in the IDX for the
period 2018-2022. In this study, samples were selected using purposive sampling
techniques and final samples of as many as 74 companies in the Consumer
Cyclicals sector were obtained. The data processing application used in this study
is the Eviews software and the processing of data in its testing using double panel
data regression analysis techniques.
The test of the hypothesis that has been carried out yields that the size of the
board, gender board of commissioners, independent board of commissioners, the
audit committees and number of board meetings have no influence on improved
financial performance. However, the educational background of the Board of
Commissioners has a positive influence on improved financial performance.
Keywords: financial performance, board of commissioners, return on assets
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