PENGARUH KEPEMILIKAN INSTITUTIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DARI TAHUN 2020 SAMPAI DENGAN 2023 DI BURSA EFEK INDONESIA

Siagian, Erawati (2024) PENGARUH KEPEMILIKAN INSTITUTIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DARI TAHUN 2020 SAMPAI DENGAN 2023 DI BURSA EFEK INDONESIA. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Aspek dalam tata pengelolaan industri seperti kepemilikan institutional, komisaris independen, serta komite audit mempunyai keterkaitan erat serta amat berperan dalam mengembangkan kinerja keuangan industri, selakumana tercermin dalam bermacam studi serta pelaporan keuangan. Riset berikut punya tujuan untuk menganalisa pengaruh kepemilikan institusional, komisaris independen, serta komite audit baik secara partial ataupun simultan pada kinerja keuangan industri sub bidang perbankan yang terdaftar di Bursa Efek Indonesia. Riset berikut mempergunakan pendekatan kuantitatif dengan menggunakan data sekunder yang ditarik dari pelaporan keuangan, pelaporan tahunan, serta pelaporan tata pengelolaan industri. Metode analisa yang diimplementasikan mencakup statistik deskriptif kuantitatif, uji normalitas data, uji multikolinieritas, uji heteroskedastistas, uji auto korelasi, analisa regresi linier berganda, serta uji hipotesa dari uji t serta uji F. Hasil analisa uji t memperlihatkan bahwasanya variabel kepemilikan institusional, komisaris independen, serta komite audit mempunyai pengaruh signifikan pada kinerja keuangan industri (ROE) di sub bidang perbankan yang tercantum di Bursa Efek Indonesia. Disamping itu, uji F mengindikasikan bahwasanya ketiga variabel itu secara bersamaan juga berefek signifikan pada kinerja keuangan industri. Dengan arti lain, baik secara partial ataupun simultan, kepemilikan institusional, komisaris independen, serta komite audit memainkan peran penting dalam mempengaruhi kinerja keuangan industri sub bidang perbankan yang tercantum di Bursa Efek Indonesia. Kata kunci : kepemilikan konstitutional, komisaris independen, komite audit serta kinerja keuangan industri. / Factors in corporate governance such as institutional ownership, independent commissioners, and audit committees are closely related and play a major role in improving the company's financial performance, as reflected in various studies and financial reports. This study aims to assess the impact of institutional ownership, independent commissioners, and audit committees both individually and collectively on the financial performance of banking sub-sector companies listed on the Indonesia Stock Exchange. This quantitative research utilizes secondary data sourced from financial statements, annual reports, and corporate governance implementation reports. The data analysis methods applied include quantitative descriptive statistics, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, and hypothesis testing using t-tests and F-tests. The results of the t-test indicate that institutional ownership, independent commissioners, and audit committees significantly influence the financial performance (ROE) of banking sub-sector companies listed on the Indonesia Stock Exchange. Similarly, the F-test results confirm that these variables collectively have a significant impact on the financial performance of these companies. Specifically, institutional ownership, independent commissioners, and audit committees each have a notable effect on financial performance when considered individually. Furthermore, these governance factors also demonstrate a simultaneous influence on the financial performance of banking sub-sector companies listed on the Indonesia Stock Exchange. Keywords: Constitutional ownership, independent commissioners, audit committees and company financial performance.

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