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PENGARUH DEWAN DIREKSI, KOMITE AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KINERJA KEUANGAN
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
AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA
PENGARUH DEWAN DIREKSI, KOMITE AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KINERJA KEUANGAN (Text)
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H Social Sciences (General)
HF Commerce
HF5601 Accounting