ANALISIS PENGARUH KOMPOSISI DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI INDONESIA
DOI:
https://doi.org/10.32493/skt.v2i2.2489Abstract
ABSTRACT
Komposisi Dewan Komisaris sebagai bagian dari mekanisme GCG (Good Corporate Governance) mendapat perhatian yang serius dari perusahaan dan pemerintah. Peran yang efektif dari Dewan Komisaris diharapkan mampu meningkatkan kinerja perusahaan. Tujuan penelitian ini untuk mengetahui pengaruh pengaruh Komposisi Dewan Komisaris pada kinerja keuangan perusahan perbankan yang terdaftar di Bursa Efek Indonesia selama tahun 2003 – 2007.variabel yang digunakan dalam penelitian ini adalah Board Size, Board Composition, Firm Size, Non-Performing Loan, dan Financial Leverage. Variable dependen yang digunakan adalah Kinerja Keuangan (ROA dan ROE). Berdasarkan data yang digunakan dalam penelitian ini didapat hasil bahwa Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap Kinerja Perusahaan (ROA dan ROE)
Keyword : GCG, Komposisi Dewan Komisaris, ROA, ROE
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