Pengaruh Komisaris Independen, Komite Audit dan Leverage Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017- 2019

Abstract

The purpose of this study was to determine the effect of independent commissioners, audit committees and leverage on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This type of research is quantitative research the population in this study was taken from manufacturing companies listed oj the Indonesia stock exchange during 2017-2019, namely 182 companies. The sampling technique used the purposive sampling method so as to obtain 72 companies that met the criteria during 2017-2019.Results from this study conclude that: 1) The Independent Commissioner has no effect on Financial Performance, this means that the independent commissioner has not been able to give a good impact in his duties to supervise or monitor company managers and has not been carried out optimally, especially preventing work that is edtrimental to the company. 2) The Audit Committe has no effect on Financial Performance, this shows that the number of audit committees does not guarantee the effectiveness of the company’s performance. It is suspected that the formation of an audit committee is only limited to the requirement to have an audit committee. 3) Leverage (DER) has an effect on Financial Performance, this shows when the company’s leverage increases, the financial performance will increase, the greater the debt value, the asset value of a company will increase.