PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP FINANCIAL PERFORMANCE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

Hana Rahmawati, Moh. Ubaidillah, Abd. Rohman Taufiq

Abstract


The study aims to empirically determine the effect of independent commissioners and audit committees on financial performance with managerial ownership as a moderating variable. This test involved a population of 24 state-owned companies listed on the Indonesia Stock Exchange (IDX) with a total of 89 data samples during 2018-2022. The use of secondary data in the form of annual reports accessed through the company's official website. Data processing was carried out using the SPSS 25 program analyzed by multiple linear regression and Moderated Regression Analysis (MRA). The results that independent commissioners did not have a significant influence on financial performance, but the audit committee partially has an affect on financial performance. Is other, managerial ownership does not moderating the influence of independent commissioners on financial performance and also weakens the affect of the audit committee on financial performance.

Keywords: Independent Commissioners, Audit Committee, Return on Equity, Ownership

     Managerial


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