PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, INTELLECTUAL CAPITAL DISCLOSURE, DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN

Abstract

This study aims to examine the effect of the board of commissioners, audit committee, intellectual capital disclosure, and managerial ownership on financial performance. The sample in this study totaled 37 samples from 113 populations of primary consumer sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling method in this study used a purposive sampling technique. The research analysis method uses Multiple Linear Regression. Data is sourced from secondary data in the form of annual reports or company financial reports obtained from the website https://www.idx.co.id and related company websites. The results showed that the partial disclosure of intellectual capital had a positive and significant effect on financial performance, while the board of commissioners, audit committee, and managerial ownership had no effect on financial performance.