Pengaruh Karakteristik Komite Audit Terhadap Kinerja Perusahaan
DOI:
https://doi.org/10.31539/costing.v7i5.11936Keywords:
Karakteristik Komite Audit, Kinerja Perusahaan, Independensi Komite Audit , Frekuensi Rapat, Ukuran Komite Audit, Return on Equity (ROE).Abstract
Penelitian ini bertujuan untuk melihat bagaimana sifat-sifat komite audit mempengaruhi kinerja perusahaan di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023. Sifat-sifat yang diperiksa meliputi kemandirian, seberapa sering rapat diadakan, dan ukuran komite audit. Metode yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa kemandirian dan ukuran komite audit memiliki dampak besar pada kinerja perusahaan, yang diukur dengan Return on Equity (ROE), sementara frekuensi rapat tidak menunjukkan pengaruh yang signifikan. Temuan ini menekankan pentingnya memiliki komite audit yang independen dan ukuran yang tepat untuk meningkatkan kinerja perusahaan.
References
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Al-Jalahma, A. (2022). Impact Of Audit Committee Characteristics On Firm Performance: Evidence From Bahrain. Problems And Perspectives In Management, 20(1), 247–261. Https://Doi.Org/10.21511/Ppm.20(1).2022.21
Al-Okaily, J., & Naueihed, S. (2019). Audit Committee Effectiveness And Family Firms: Impact On Performance. Management Decision, 58(6), 1021–1034. Https://Doi.Org/10.1108/MD-04-2018-0422
Alajmi, A., & Worthington, A. C. (2023). Corporate Governance In Kuwait: Joining The Dots Between Regulatory Reform, Organisational Change In Boards And Audit Committees And Firm Market And Accounting Performance. Journal Of Financial Reporting And Accounting. Https://Doi.Org/10.1108/JFRA-04-2022-0133
Alkhalaileh, R., Alshurafat, H., Ananzeh, H., & Al Amosh, H. (2024). The Impact Of External Auditors With Forensic Accounting Competencies On Auditee Firm Performance. Heliyon, 10(11), E32099. Https://Doi.Org/10.1016/J.Heliyon.2024.E32099
Almoneef, A., & Prasad Samontaray, D. (2019). Corporate Governance And Firm Performance In The Saudi Banking Industry. Banks And Bank Systems, 14(1), 147–158. Https://Doi.Org/10.21511/Bbs.14(1).2019.13
Alsmady, A. A. (2022). Quality Of Financial Reporting, External Audit, Earnings Power And Companies Performance: The Case Of Gulf Corporate Council Countries. Research In Globalization, 5, 100093. Https://Doi.Org/10.1016/J.Resglo.2022.100093
Altin, M. (2024). Audit Committee Characteristics And Firm Performance: A Cross-Country Meta-Analysis. Management Decision, 62(5), 1687–1719. Https://Doi.Org/10.1108/MD-04-2023-0511
Anzelya, Y., & Kurniawati. (2020). Pengaruh Komite Audit, Internal Audit, Dan Eksternal Audit Terhadap Manajemen Laba. Jurnal Insan Akuntan, 5(1), 99–112.
Ardianto, C. N. (2023). NILAI PERUSAHAAN : PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 1087–1106. Https://Doi.Org/10.31955/Mea.V7i2.3118
Ashari, S., & Krismiaji, K. (2020). Audit Committee Characteristics And Financial Performance: Indonesian Evidence. EQUITY, 22(2), 139–152. Https://Doi.Org/10.34209/Equ.V22i2.1326
Brealey, R. A., Myers, S. C., & Allen, F. (2020). Principles of Corporate Finance. McGraw-Hill Education.
Benkraiem, R., Uyar, A., Kilic, M., & Schneider, F. (2021). Ethical Behavior, Auditing Strength, And Tax Evasion: A Worldwide Perspective. Journal Of International Accounting, Auditing And Taxation, 43, 100380. Https://Doi.Org/10.1016/J.Intaccaudtax.2021.100380
Berglöf, E., Kunov, A., Shvets, J., & Yuaeva, K. (2019). Accounting For Growth. The New Political Economy Of Russia, 22(1), 45–66. Https://Doi.Org/10.7551/Mitpress/5007.003.0003
Callaghan, C. W. (2022). Growth Accounting, Development Accounting And Cross-Country Growth Regressions: A Conceptual Review Essay. The Journal For Transdisciplinary Research In Southern Africa, 18(1). Https://Doi.Org/10.4102/Td.V18i1.1051
Chakraborty, I. (2023). Uncovering Heterogeneity In The Relationship Between Competition, Corporate Governance And Firm Performance Using Quantile Regression On Indian Data. Asia And The Global Economy, 3(2), 100066. Https://Doi.Org/10.1016/J.Aglobe.2023.100066
Chaudhry, N. I., Roomi, M. A., & Aftab, I. (2020). Impact Of Expertise Of Audit Committee Chair And Nomination Committee Chair On Financial Performance Of Firm. Corporate Governance: The International Journal Of Business In Society, 20(4), 621–638. Https://Doi.Org/10.1108/CG-01-2020-0017
Dakhlallh, M. M. (2020). Audit Committee And Tobin’s Q As A Measure Of Firm Performance Among Jordanian Companies. Journal Of Advanced Research In Dynamical And Control Systems, 12(1), 28–41. Https://Doi.Org/10.5373/JARDCS/V12I1/20201005
Deloitte’s Center For Board Effectiveness. (2023). Audit Committee Practices Report: Priorities And Committee Composition. January, 73.
Fariha, R., Hossain, M. M., & Ghosh, R. (2022). Board Characteristics, Audit Committee Attributes And Firm Performance: Empirical Evidence From Emerging Economy. Asian Journal Of Accounting Research, 7(1), 84–96. Https://Doi.Org/10.1108/AJAR-11-2020-0115
Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., Wijaya, S., Andriani, A. F., Arfiansyah, Z., Kurniawati, L., Mabrur, A., Dinarjito, A., Kusumawati, R., & Mahrus, M. L. (2022). Political Connections, Investment Opportunity Sets, Tax Avoidance: Does Corporate Social Responsibility Disclosure In Indonesia Have A Role? Heliyon, 8(8), E10155. Https://Doi.Org/10.1016/J.Heliyon.2022.E10155
Hazzaa, O. T., Abdullah, D. F., & Sadaa, A. M. (2024). Influence Of CEO Characteristics And Audit Committee On Financial Performance: Evidence From Iraq. Journal Of Open Innovation: Technology, Market, And Complexity, 10(2), 100290. Https://Doi.Org/10.1016/J.Joitmc.2024.100290
Hosseinniakani, M., Overland, C., & Samani, N. (2024). Do Key Audit Matters Matter? Correspondence Between Auditor And Management Disclosures And The Role Of Audit Committees. Journal Of International Accounting, Auditing And Taxation, 55, 100617. Https://Doi.Org/10.1016/J.Intaccaudtax.2024.100617
Husnah, H., Aryati, A., Ramlawati, R., & Fahlevi, M. (2023). The Relationship Between Corporate Governance And Firm Performance: An Empirical Analysis Of Indonesian Companies. Journal Of Economics And Business Letters, 3(3), 49–52. Https://Doi.Org/10.55942/Jebl.V3i3.224
Hutchinson, B., Dekker, S., & Rae, A. (2024). Audit Masquerade: How Audits Provide Comfort Rather Than Treatment For Serious Safety Problems. Safety Science, 169, 106348. Https://Doi.Org/10.1016/J.Ssci.2023.106348
Hutchinson, M., & Gul, F. A. (2004). Investment Opportunity Set, Corporate Governance Practices And Firm Performance. Journal Of Corporate Finance, 10(4), 595–614. Https://Doi.Org/10.1016/S0929-1199(03)00022-1
Iftikhar, K., Bagh, T., & Khan, M. A. (2024). The Role Of Corporate Governance In The Nexus Between Litigation Risk And Corporate Innovation. Borsa Istanbul Review, 24(4), 732–746. Https://Doi.Org/10.1016/J.Bir.2024.04.005
Jati Wibawaningsih, E., & Primta Surbakti, L. (2020). Audit Committee, Financial Condition, And Firm Performance: Empirical Evidence From Indonesia. Journal Of Accounting And Finance Management, 1(5), 242–249. Https://Doi.Org/10.38035/Jafm.V1i2.29
Jensen Dan Meckling. (1976). Theory Of The Firm: Managerial Behaviour, Agency Cost And Ownership Structure. Financial Economics 3, 3, 305–360.
Khairani, S.-. (2019). Pengaruh Profitabilitas, Financial Distress, Dewan Komisaris Independen Dan Komite Audit Terhadap Nilai Perusahaan Dimediasi Oleh Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2. Jurnal Akuntansi, 9(1), 47–64. Https://Doi.Org/10.33369/J.Akuntansi.9.1.47-64
Klein, A. (2002). Audit Committee, Board Of Director Characteristics, And Earnings Management. Journal Of Accounting And Economics, 33(3), 375–400. Https://Doi.Org/10.1016/S0165-4101(02)00059-9
Liu, Z., & Zhou, S. (2022). Political Favoritism Towards Resource Allocation: Evidence Of Grants By Natural Science Foundation In China. Emerging Markets Review, 51, 100866. Https://Doi.Org/10.1016/J.Ememar.2021.100866
Livne, G., Tsipouridou, M., & Wood, A. (2023). Do Audit Committees And Auditors Coordinate Effort? Evidence From Risk Areas, Materiality And Meetings. The Accounting Review, 1–24. Https://Doi.Org/10.2308/TAR-2020-0441
Longo, S., Parbonetti, A., & Pugliese, A. (2022). Investors’ Expectations Around Quantitative Easing: Does Liquidity Injection Affect European Banks Equally? Journal Of Management And Governance, 26(3), 957–996. Https://Doi.Org/10.1007/S10997-021-09579-5
Ma, Y., Binti A. Rahim, N. S., Bt Panatik, S. A., & Li, R. (2024). Corporate Governance, Technological Innovation, And Corporate Performance: Evidence From China. Heliyon, 10(11), E31459. Https://Doi.Org/10.1016/J.Heliyon.2024.E31459
Mkadmi, J. E., & Ben Ali, W. (2024). How Does Tax Avoidance Affect Corporate Social Responsibility And Financial Ratio In Emerging Economies? Journal Of Economic Criminology, 5, 100070. Https://Doi.Org/10.1016/J.Jeconc.2024.100070
Nassir Zadeh, F., Askarany, D., Shirzad, A., & Faghani, M. (2023). Audit Committee Features And Earnings Management. Heliyon, 9(10), E20825. Https://Doi.Org/10.1016/J.Heliyon.2023.E20825
Putri, M., Fakhruddin, I., & Firdaus. (2023). APAKAH DEWAN KOMISARIS DAN DEWAN DIREKSI MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PROPERTI DAN REAL ESTATE INDONESIA? Journal Of Sharia Financial Management, 4(1), 18–33.
Ramang, G. D. P., Tumbel, T. M., & Rogahang, J. J. (2019). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat. Jurnal Administrasi Bisnis., 9(3), 122–130.
Siddiqui, F., Yusheng, K., & Tajeddini, K. (2023). The Role Of Corporate Governance And Reputation In The Disclosure Of Corporate Social Responsibility And Firm Performance. Heliyon, 9(5), E16055. Https://Doi.Org/10.1016/J.Heliyon.2023.E16055
Singhania, A. K., & Panda, N. M. (2024). Does An Effective Audit Committee Influence Firm Performance? –The Moderation Role Of Knowledge Intensity. Corporate Governance: The International Journal Of Business In Society, 24(4), 764–779. Https://Doi.Org/10.1108/CG-03-2023-0123
Suryandani, W. (2022). PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Kasus Pada Perusahaan Food And Beverage Yang Terdaftar Di BEI Tahun 2016-2020). Journal Of Global Business And Management Review, 4(1), 109. Https://Doi.Org/10.37253/Jgbmr.V4i1.6693
Tian, G. Y., & Twite, G. (2011). Corporate Governance, External Market Discipline And Firm Productivity. Journal Of Corporate Finance, 17(3), 403–417. Https://Doi.Org/10.1016/J.Jcorpfin.2010.12.004
Tricker, B. (2019). Corporate Governance: Principles, Policies, and Practices. Oxford University Press.
Yameen, M., Farhan, N. H., & Tabash, M. I. (2019). The Impact Of Corporate Governance Practices On Firm’s Performance: An Empirical Evidence From Indian Tourism Sector. Journal Of International Studies, 12(1), 208–228. Https://Doi.Org/10.14254/2071-8330.2019/12-1/14
Al-Jalahma, A. (2022). Impact Of Audit Committee Characteristics On Firm Performance: Evidence From Bahrain. Problems And Perspectives In Management, 20(1), 247–261. Https://Doi.Org/10.21511/Ppm.20(1).2022.21
Al-Okaily, J., & Naueihed, S. (2019). Audit Committee Effectiveness And Family Firms: Impact On Performance. Management Decision, 58(6), 1021–1034. Https://Doi.Org/10.1108/MD-04-2018-0422
Alajmi, A., & Worthington, A. C. (2023). Corporate Governance In Kuwait: Joining The Dots Between Regulatory Reform, Organisational Change In Boards And Audit Committees And Firm Market And Accounting Performance. Journal Of Financial Reporting And Accounting. Https://Doi.Org/10.1108/JFRA-04-2022-0133
Alkhalaileh, R., Alshurafat, H., Ananzeh, H., & Al Amosh, H. (2024). The Impact Of External Auditors With Forensic Accounting Competencies On Auditee Firm Performance. Heliyon, 10(11), E32099. Https://Doi.Org/10.1016/J.Heliyon.2024.E32099
Almoneef, A., & Prasad Samontaray, D. (2019). Corporate Governance And Firm Performance In The Saudi Banking Industry. Banks And Bank Systems, 14(1), 147–158. Https://Doi.Org/10.21511/Bbs.14(1).2019.13
Alsmady, A. A. (2022). Quality Of Financial Reporting, External Audit, Earnings Power And Companies Performance: The Case Of Gulf Corporate Council Countries. Research In Globalization, 5, 100093. Https://Doi.Org/10.1016/J.Resglo.2022.100093
Altin, M. (2024). Audit Committee Characteristics And Firm Performance: A Cross-Country Meta-Analysis. Management Decision, 62(5), 1687–1719. Https://Doi.Org/10.1108/MD-04-2023-0511
Anzelya, Y., & Kurniawati. (2020). Pengaruh Komite Audit, Internal Audit, Dan Eksternal Audit Terhadap Manajemen Laba. Jurnal Insan Akuntan, 5(1), 99–112.
Ardianto, C. N. (2023). NILAI PERUSAHAAN : PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 1087–1106. Https://Doi.Org/10.31955/Mea.V7i2.3118
Ashari, S., & Krismiaji, K. (2020). Audit Committee Characteristics And Financial Performance: Indonesian Evidence. EQUITY, 22(2), 139–152. Https://Doi.Org/10.34209/Equ.V22i2.1326
Brealey, R. A., Myers, S. C., & Allen, F. (2020). Principles of Corporate Finance. McGraw-Hill Education.
Benkraiem, R., Uyar, A., Kilic, M., & Schneider, F. (2021). Ethical Behavior, Auditing Strength, And Tax Evasion: A Worldwide Perspective. Journal Of International Accounting, Auditing And Taxation, 43, 100380. Https://Doi.Org/10.1016/J.Intaccaudtax.2021.100380
Berglöf, E., Kunov, A., Shvets, J., & Yuaeva, K. (2019). Accounting For Growth. The New Political Economy Of Russia, 22(1), 45–66. Https://Doi.Org/10.7551/Mitpress/5007.003.0003
Callaghan, C. W. (2022). Growth Accounting, Development Accounting And Cross-Country Growth Regressions: A Conceptual Review Essay. The Journal For Transdisciplinary Research In Southern Africa, 18(1). Https://Doi.Org/10.4102/Td.V18i1.1051
Chakraborty, I. (2023). Uncovering Heterogeneity In The Relationship Between Competition, Corporate Governance And Firm Performance Using Quantile Regression On Indian Data. Asia And The Global Economy, 3(2), 100066. Https://Doi.Org/10.1016/J.Aglobe.2023.100066
Chaudhry, N. I., Roomi, M. A., & Aftab, I. (2020). Impact Of Expertise Of Audit Committee Chair And Nomination Committee Chair On Financial Performance Of Firm. Corporate Governance: The International Journal Of Business In Society, 20(4), 621–638. Https://Doi.Org/10.1108/CG-01-2020-0017
Dakhlallh, M. M. (2020). Audit Committee And Tobin’s Q As A Measure Of Firm Performance Among Jordanian Companies. Journal Of Advanced Research In Dynamical And Control Systems, 12(1), 28–41. Https://Doi.Org/10.5373/JARDCS/V12I1/20201005
Deloitte’s Center For Board Effectiveness. (2023). Audit Committee Practices Report: Priorities And Committee Composition. January, 73.
Fariha, R., Hossain, M. M., & Ghosh, R. (2022). Board Characteristics, Audit Committee Attributes And Firm Performance: Empirical Evidence From Emerging Economy. Asian Journal Of Accounting Research, 7(1), 84–96. Https://Doi.Org/10.1108/AJAR-11-2020-0115
Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., Wijaya, S., Andriani, A. F., Arfiansyah, Z., Kurniawati, L., Mabrur, A., Dinarjito, A., Kusumawati, R., & Mahrus, M. L. (2022). Political Connections, Investment Opportunity Sets, Tax Avoidance: Does Corporate Social Responsibility Disclosure In Indonesia Have A Role? Heliyon, 8(8), E10155. Https://Doi.Org/10.1016/J.Heliyon.2022.E10155
Hazzaa, O. T., Abdullah, D. F., & Sadaa, A. M. (2024). Influence Of CEO Characteristics And Audit Committee On Financial Performance: Evidence From Iraq. Journal Of Open Innovation: Technology, Market, And Complexity, 10(2), 100290. Https://Doi.Org/10.1016/J.Joitmc.2024.100290
Hosseinniakani, M., Overland, C., & Samani, N. (2024). Do Key Audit Matters Matter? Correspondence Between Auditor And Management Disclosures And The Role Of Audit Committees. Journal Of International Accounting, Auditing And Taxation, 55, 100617. Https://Doi.Org/10.1016/J.Intaccaudtax.2024.100617
Husnah, H., Aryati, A., Ramlawati, R., & Fahlevi, M. (2023). The Relationship Between Corporate Governance And Firm Performance: An Empirical Analysis Of Indonesian Companies. Journal Of Economics And Business Letters, 3(3), 49–52. Https://Doi.Org/10.55942/Jebl.V3i3.224
Hutchinson, B., Dekker, S., & Rae, A. (2024). Audit Masquerade: How Audits Provide Comfort Rather Than Treatment For Serious Safety Problems. Safety Science, 169, 106348. Https://Doi.Org/10.1016/J.Ssci.2023.106348
Hutchinson, M., & Gul, F. A. (2004). Investment Opportunity Set, Corporate Governance Practices And Firm Performance. Journal Of Corporate Finance, 10(4), 595–614. Https://Doi.Org/10.1016/S0929-1199(03)00022-1
Iftikhar, K., Bagh, T., & Khan, M. A. (2024). The Role Of Corporate Governance In The Nexus Between Litigation Risk And Corporate Innovation. Borsa Istanbul Review, 24(4), 732–746. Https://Doi.Org/10.1016/J.Bir.2024.04.005
Jati Wibawaningsih, E., & Primta Surbakti, L. (2020). Audit Committee, Financial Condition, And Firm Performance: Empirical Evidence From Indonesia. Journal Of Accounting And Finance Management, 1(5), 242–249. Https://Doi.Org/10.38035/Jafm.V1i2.29
Jensen Dan Meckling. (1976). Theory Of The Firm: Managerial Behaviour, Agency Cost And Ownership Structure. Financial Economics 3, 3, 305–360.
Khairani, S.-. (2019). Pengaruh Profitabilitas, Financial Distress, Dewan Komisaris Independen Dan Komite Audit Terhadap Nilai Perusahaan Dimediasi Oleh Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2. Jurnal Akuntansi, 9(1), 47–64. Https://Doi.Org/10.33369/J.Akuntansi.9.1.47-64
Klein, A. (2002). Audit Committee, Board Of Director Characteristics, And Earnings Management. Journal Of Accounting And Economics, 33(3), 375–400. Https://Doi.Org/10.1016/S0165-4101(02)00059-9
Liu, Z., & Zhou, S. (2022). Political Favoritism Towards Resource Allocation: Evidence Of Grants By Natural Science Foundation In China. Emerging Markets Review, 51, 100866. Https://Doi.Org/10.1016/J.Ememar.2021.100866
Livne, G., Tsipouridou, M., & Wood, A. (2023). Do Audit Committees And Auditors Coordinate Effort? Evidence From Risk Areas, Materiality And Meetings. The Accounting Review, 1–24. Https://Doi.Org/10.2308/TAR-2020-0441
Longo, S., Parbonetti, A., & Pugliese, A. (2022). Investors’ Expectations Around Quantitative Easing: Does Liquidity Injection Affect European Banks Equally? Journal Of Management And Governance, 26(3), 957–996. Https://Doi.Org/10.1007/S10997-021-09579-5
Ma, Y., Binti A. Rahim, N. S., Bt Panatik, S. A., & Li, R. (2024). Corporate Governance, Technological Innovation, And Corporate Performance: Evidence From China. Heliyon, 10(11), E31459. Https://Doi.Org/10.1016/J.Heliyon.2024.E31459
Mkadmi, J. E., & Ben Ali, W. (2024). How Does Tax Avoidance Affect Corporate Social Responsibility And Financial Ratio In Emerging Economies? Journal Of Economic Criminology, 5, 100070. Https://Doi.Org/10.1016/J.Jeconc.2024.100070
Nassir Zadeh, F., Askarany, D., Shirzad, A., & Faghani, M. (2023). Audit Committee Features And Earnings Management. Heliyon, 9(10), E20825. Https://Doi.Org/10.1016/J.Heliyon.2023.E20825
Putri, M., Fakhruddin, I., & Firdaus. (2023). APAKAH DEWAN KOMISARIS DAN DEWAN DIREKSI MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PROPERTI DAN REAL ESTATE INDONESIA? Journal Of Sharia Financial Management, 4(1), 18–33.
Ramang, G. D. P., Tumbel, T. M., & Rogahang, J. J. (2019). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat. Jurnal Administrasi Bisnis., 9(3), 122–130.
Siddiqui, F., Yusheng, K., & Tajeddini, K. (2023). The Role Of Corporate Governance And Reputation In The Disclosure Of Corporate Social Responsibility And Firm Performance. Heliyon, 9(5), E16055. Https://Doi.Org/10.1016/J.Heliyon.2023.E16055
Singhania, A. K., & Panda, N. M. (2024). Does An Effective Audit Committee Influence Firm Performance? –The Moderation Role Of Knowledge Intensity. Corporate Governance: The International Journal Of Business In Society, 24(4), 764–779. Https://Doi.Org/10.1108/CG-03-2023-0123
Suryandani, W. (2022). PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Kasus Pada Perusahaan Food And Beverage Yang Terdaftar Di BEI Tahun 2016-2020). Journal Of Global Business And Management Review, 4(1), 109. Https://Doi.Org/10.37253/Jgbmr.V4i1.6693
Tian, G. Y., & Twite, G. (2011). Corporate Governance, External Market Discipline And Firm Productivity. Journal Of Corporate Finance, 17(3), 403–417. Https://Doi.Org/10.1016/J.Jcorpfin.2010.12.004
Tricker, B. (2019). Corporate Governance: Principles, Policies, and Practices. Oxford University Press.
Yameen, M., Farhan, N. H., & Tabash, M. I. (2019). The Impact Of Corporate Governance Practices On Firm’s Performance: An Empirical Evidence From Indian Tourism Sector. Journal Of International Studies, 12(1), 208–228. Https://Doi.Org/10.14254/2071-8330.2019/12-1/14
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2024-08-16
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