Pengaruh proporsi komisaris independen, komite audit dan kepemilikan korporatif terhadap kinerja keuangan perusahaan manufaktur pada sektor makanan dan minuman periode 2018-2021
Nomor Panggil : 023001901079
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Nazmel Nazir
Subyek : Audit comittees;Financial statements
Kata Kunci : proportion of independent commissioners, audit committee, corporative ownership, and corporate fin
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2023_TA_SAK_023001901079_Halaman-Judul.pdf | 12 | |
2. | 2023_TA_SAK_023001901079_Lembar-Pengesahan.pdf | 6 | |
3. | 2023_TA_SAK_023001901079_Bab-1_Pendahuluan.pdf | 8 | |
4. | 2023_TA_SAK_023001901079_Bab-2_Tinjauan-Pustaka.pdf | 24 |
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5. | 2023_TA_SAK_023001901079_Bab-3_Metode-Penelitian.pdf | 12 |
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6. | 2023_TA_SAK_023001901079_Bab-4_Analisis-Pembahasan.pdf | 20 |
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7. | 2023_TA_SAK_023001901079_Bab-5_SImpulan-dan-Saran.pdf | 3 |
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8. | 2023_TA_SAK_023001901079_Daftar-Pustaka.pdf | 3 | |
9. | 2023_TA_SAK_023001901079_Lampiran.pdf | 7 |
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P Penelitian ini bertujuan untuk menguji pengaruh proporsi komisarisindependen, komite audit dan kepemilikan korporatif terhadap kinerja keuangan.Sampel yang digunakan dalam penelitian ini merupakan perusahaan manufaktursektor makanan dan minuman sebanyak 32 perusahaan, pemilihan inimenggunakan metode purposive sampling.Dalam penelitian ini teknik analisis data yang digunakan yaitu analisis regresilinear berganda. Metode statistik menggunakan bantuan program aplikasikomputer statistik yaitu Statistical Product and Service Solution (SPSS).Hasil penelitian menunjukkan bahwa proporsi komisaris independen tidakberpengaruh terhadap kinerja keuangan perusahaan, komite audit berpengaruhnegatif dan kepemilikan korporatif berpengaruh terhadap kinerja keuanganperusahaan
T This study aims to examine the effect of the proportion of independentcommissioners, audit committees, and institutional ownership on financialperformance. The sample used in this study are manufacturing companies in thefood and beverage sector as many as 32 companies, this selection uses purposivesampling method.In this study, the data analysis technique used was multiple linear regressionanalysis. The statistical method uses the help of a statistical computer applicationprogram, namely Statistical Product and Service Solution (SPSS).The results showed that the proportion of independent commissioners had noeffect on the company's financial performance, the audit committee had a negativeeffect and corporate ownership had an effect on the company's financialperformance.