PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUTIONAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)

Hermawan, Alfian Gusti (2023) PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUTIONAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to determine the effect of audit committees and institutional ownership on financial performance as a proxy for return on assets (ROA). Audit committee is measured using the number of audit committees in the company, institutional ownership is measured by the number of institutional share ownership divided by the number of outstanding shares, and financial performance is measured by return on assets. The data used in this research is secondary data from the Indonesia Stock Exchange during the 2019-2022 period. The samples used were 64 companies, so that 256 units of analysis were obtained. The analysis technique used is multiple regression analysis. The results showed that the audit committee and institutional ownership had a positive and significant effect on financial performance as measured by return on assets.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Ismawati, Iis	197309152003122002
Thesis advisor	Lestari, Tri	197905072005012002

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh komite audit dan kepemilikan institutional terhadap kinerja keuangan yang diproksikan dengan return on asset (ROA). Komite audit diukur menggunakan jumlah komite audit dalam perusahaan, kepemilikan institutional diukur dengan jumlah kepemilikan saham institusi dibagi jumlah saham yang beredar, dan kinerja keuangan diukur menggunakan return on asset. Data yang digunakan dalam penelitian ini adalah data sekunder dari Bursa Efek Indonesia selama periode 2019-2022. Sampel yang digunakan 64 perusahaan, sehingga diperolah 256 unit analisis. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan komite audit dan kepemilikan institutional berpengaruh positif dan signifikan terhadap kinerja keuangan yang diukur dengan return on asset.

Uncontrolled Keywords:

Audit Committee, Institutional Ownership, Financial Performance Komite Audit, Kepemilikan Institutional, Kinerja Keuangan.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Alfian Gusti Hermawan

Date Deposited:

03 Oct 2025 08:13

Last Modified:

03 Oct 2025 08:13

URI:

http://eprints.untirta.ac.id/id/eprint/55109

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