Pengaruh Kebijakan Dewan Direksi dan Komite Audit terhadap Kinerja Perusahaan Consumer-Non Cyclicals
Abstract
This study aims to analyze the influence of board of directors and audit committee characteristics on the performance of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The examined board of directors' characteristics include board size, gender diversity (female board), the number of board meetings, financial expertise (board financial expert), and board tenure. Meanwhile, the analyzed audit committee characteristics cover audit committee size and the number of audit committee meetings. Corporate performance is measured using return on assets (ROA). This research utilizes secondary data from financial and annual reports of 55 companies selected through purposive sampling. The findings reveal that the independent variables of female board, board financial expert, and audit committee meeting have a significant negative effect, while the independent variables of board size, board meeting, board tenure, and audit committee size have a significant positive effect on ROA. This study makes a significant contribution to corporate governance development, particularly in understanding how the characteristics of the board of directors and audit committee can support improved company performance.
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Budiharta Universitas Atma Jaya Yogyakarta Herli Ema Primsa Br Kacaribu Universitas Atma Jaya Yogyakarta, P. (n.d.). The Influence of Board of Directors, Managerial Ownership, and Audit Committee on Carbon Emission Disclosure: A Study of Non-Financial Companies Listed on BEI.
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Chiyachantana, C. N., Pattanawihok, S., & Prasarnphanich, P. (2021). BOARD COMPOSITION, BOARD DIVERSITY AND STOCK PERFORMANCE. International Journal of Business and Economics, 6(2), 76–87. https://doi.org/10.5281/zenodo.5565466
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Dwaikat, N., Qubbaj, I. S., & Queiri, A. (2021). Gender diversity on the board of directors and its impact on the Palestinian financial performance of the firm. Cogent Economics and Finance, 9(1). https://doi.org/10.1080/23322039.2021.1948659
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Elmghaamez, I. K., & Akintoye, E. (2021). Internal corporate governance mechanisms and financial performance: Evidence from the UK’s top FTSE 100 listed companies. International Journal of Business Governance and Ethics, 15(2), 190–214. https://doi.org/10.1504/IJBGE.2021.113942
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Fairooz Raisa Nisa, Shafiq, S. B., & Raihan, M. Z. (2024). Board Size, Independent Board Tenure and Number of Board Meetings: Examining the Impact on Spanish Firms. Bangladesh Journal of Integrated Thoughts, 19(1), 43–58. https://doi.org/10.52805/bjit.v19i1.257
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Fernández-Temprano, M. A., & Tejerina-Gaite, F. (2020). Types of director, board diversity and firm performance. Corporate Governance (Bingley), 20(2), 324–342. https://doi.org/10.1108/CG-03-2019-0096
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Herdjiono, I., & Sari, I. M. (2017). The effect of corporate governance on the performance of a company. Some empirical findings from Indonesia. Journal of Management and Business Administration. Central Europe, 25(1), 33–52. https://doi.org/10.7206/jmba.ce.2450-7814.188
Hmed, A. M. (n.d.). THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON FIRM PERFORMANCE: EVIDENCE FROM JORDAN. https://www.researchgate.net/publication/332108772
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Published
2025-06-05
How to Cite
PITUTUR, Fajar Jati et al.
Pengaruh Kebijakan Dewan Direksi dan Komite Audit terhadap Kinerja Perusahaan Consumer-Non Cyclicals.
REVITALISASI : Jurnal Ilmu Manajemen, [S.l.], v. 14, n. 1, p. 155-171, june 2025.
ISSN 2657-1684.
Available at: <https://ejournal.uniska-kediri.ac.id/index.php/Revitalisasi/article/view/6726>. Date accessed: 16 june 2025.
doi: https://doi.org/10.32503/revitalisasi.v14i1.6726.
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Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License
