Pengaruh Dewan Direksi, Komite Audit, dan Ukuran Kantor Akuntan Publik terhadap Kinerja Keuangan

Zahroh Atiqah; Roza Mulyadi

doi:10.61132/menawan.v4i1.2115

Authors

Zahroh Atiqah Universitas Sultan Ageng Tirtayasa
Roza Mulyadi Universitas Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.61132/menawan.v4i1.2115

Keywords:

Audit Committee, Board of Directors, Corporate Governance, Financial Performance, Public Accountant

Abstract

This study aims to examine the effect of the board of directors, audit committee, and public accounting firm size on corporate financial performance. The population consists of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange and not delisted during the 2019–2023 period. The sampling technique used was purposive sampling, resulting in 33 companies selected as research samples. This research employs a quantitative approach using secondary data obtained from company financial reports published by the Indonesia Stock Exchange and official corporate websites. Data analysis was conducted using SPSS (Statistical Package for Social Science) version 25, applying multiple linear regression analysis to examine the relationships among the research variables. The results indicate that the board of directors and audit committee do not have a significant effect on financial performance. In contrast, the size of the public accounting firm has a positive effect on financial performance. These findings suggest that the quality and reputation of external auditors play an important role in enhancing corporate financial performance.

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