Peran Komisaris Independen dan Komite Audit dalam Meningkatkan Kinerja Keuangan Perusahaan Wholesale dan Retail Trade di Indonesia

Metha Wahyu Rahmatika, Wahyu Widarjo, Payamta Payamta

Abstract


This study aims to analyze the characteristics of the independent commissioners and the effectiveness of the audit committee in improving the financial performance of wholesale and retail trade companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The research sample consisted of 116 wholesale and retail trade companies selected using the purposive sampling method. The company's financial performance variable is measured using Piotroski Fscore, the independent commissioner variable is measured by the proportion of independent commissioners in a company, and the effectiveness of audit committees is measured using an performance index. The results showed that the proportion of independent commissioners and the effectiveness of audit committees had a positive effect on the company's financial performance. The results of this study indicate that the independent commissioners and the audit committees have an important role in corporate governance. The more effective the role of independent commissioners and audit committees, the higher the performance of the company.

Keyword : independent commissioner, audit committee effectiveness, financial performance, Piotroski F-Score

Full Text:

PDF


DOI: http://dx.doi.org/10.20961/jab.v19i1.384

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic