THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CAPITAL STRUCTURE (DER) ON FINANCIAL PERFORMANCE (ROA) ON BANKING COMPANIES LISTED ON IDX 2018-2022
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, dewan direksi, komite audit, kepemilikan manajerial dan struktur modal terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 43 perusahaan. Penelitian ini menggunakan metode analisis deskriptif dan beberapa jenis evaluasi dengan menggunakan software SmartPLS. Hasil penelitian ini menunjukkan bahwa dewan komisaris berpengaruh positif dan tidak signifikan terhadap kinerja keuangan. Dewan direksi berpengaruh positif signifikan terhadap kinerja keuangan. Komite audit berpengaruh negatif tidak signifikan terhadap kinerja keuangan. Kepemilikan manajerial dan struktur modal berpengaruh negatif signifikan terhadap kinerja keuangan.
The research purposed to determine the effect of board of commissioners, board of direction, audit committee, managerial ownership and capital structure on financial performance in banking companies listed on the IDX for the 2018-2022 period. This research uses secondary data. The sampling technique in this research used purposive sampling. The number of samples in this study was 43 companies.This research uses descriptive analysis methods and several types of evaluation using SmartPLS software. The results of this research show that the board of commissioners has a positive and insignificant effect on financial performance. The board of directors has a significant positive effect on financial performance. The audit committee have an insignificant negative effect on financial performance. Managerial ownership and capital structure has a significant negative effect on financial performance.
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