从公司治理和规模角度看银行公司的财务绩效

Anisya Sri Septika, Muhammad Rivandi
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引用次数: 0

摘要

财务业绩是一份显示公司状况的财务报告,将作为公司采取进一步行动的考虑因素,并供公众评估公司的平稳运行。本研究的目的是确定董事会、审计委员会和银行公司规模对 BEI 上市公司财务状况的影响。研究人员使用的分析方法是采用目的性抽样技术的逻辑分析法,使用的数据是在印尼证券交易所(BEI)上市的基础材料、工业、非消费子行业的制造业公司在 2019 - 2021 年期间的年报数据和财务报告。基于假设检验,研究结果表明,董事会和公司规模对银行业财务绩效没有影响,而审计委员会对银行业财务绩效有正向显著影响。 关键词董事会、审计委员会、公司规模和财务绩效
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Kinerja Keuangan Dilihat Dari Prespektif Corporate Governance dan Ukuran Pada Perusahaan Perbankan
Financial performance is a financial report that shows the condition of the company which will be used as consideration for the company to take further action and for the public to assess the smooth running of the company. The aim of this research is to determine the influence of the Board of Directors, Audit Committee and Banking Company Size on the Financial Performance listed on the BEI. The analytical method used by researchers is the logistic analysis method with a purposive sampling technique and the data used is annual report data and financial reports of manufacturing companies in the basic materials, industrials, non-consumer subsectors listed on the Indonesian Stock Exchange (BEI) for the 2019 -2021 period. Based on the hypothesis test, the research results show that the Board of Directors and Company Size have no effect on Banking Financial Performance, while the Audit Committee has a positive and significant effect on Banking Financial Performance.   Keywords: Board of Directors, Audit Committee, Company Size and Financial Performance
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