Zahroh Atiqah, Zahroh (2026) PENGARUH DEWAN DIREKSI, KOMITE AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KINERJA KEUANGAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of the board of directors, audit committee, and the size of the public accounting firm on financial performance. The population of this study were manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange, which went public, and were not delisted during the 2019-2023 period. The sampling technique used purposive sampling and obtained 33 companies. This study is a quantitative study using secondary data obtained from the Indonesia Stock Exchange and official company websites. Data analysis used in this study was SPSS (Statistical Package for Social Science) version 25. The data analysis method used in this study was the procedure for multiple linear regression analysis. The results of this study indicate that the board of directors and audit committee have no influence on financial performance, while the size of the public accounting firm has a positive effect on financial performance. Board of Directors, Audit Committee, Public Accounting Firm Size, Financial Performance
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh dewan direksi, komite audit dan ukuran kantor akuntan publik terhadap kinerja keuangan. Populasi penelitian ini yaitu perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia, dan tidak delisting selama periode tahun 2019-2023. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 33 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia dan website perusahaan resmi. Analisis data yang digunakan dalam penelitian ini yaitu menggunakan SPSS (Statistical Package for Social Science) versi 25. Metode analisis data yang digunakan dalam penelitian ini merupakan tata cara analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa dewan direksi dan komite audit tidak memiliki pengaruh terhadap kinerja keuangan, sedangkan ukuran kantor akuntan publik berpengaruh positif terhadap kinerja keuangan. Dewan Direksi, Komite Audit, Ukuran Kantor Akuntan Publik, Kinerja keuangan | ||||||
| Uncontrolled Keywords: | Board of Directors, Audit Committee, Public Accounting Firm Size, Financial Performance Dewan Direksi, Komite Audit, Ukuran Kantor Akuntan Publik, Kinerja keuangan | ||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Zahroh Zahroh Atiqah Atiqah | ||||||
| Date Deposited: | 05 Mar 2026 03:32 | ||||||
| Last Modified: | 05 Mar 2026 03:32 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/58772 |
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