PENGARUH KOMITE AUDIT, AUDIT INTERNAL, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN TERDAFTAR DI BEI PERIODE 2020-2024

Authors

  • Novi Kirana Program Studi Akuntansi, Institut Bisnis dan Komunikasi Swadaya
  • Zulmita Program Studi Akuntansi, Institut Bisnis dan Komunikasi Swadaya
  • karsam Institut Bisnis dan Komunikasi Swadaya

DOI:

https://doi.org/10.55171/jsab.v13i2.1503

Abstract

This study examines the influence of the audit committee, internal audit, and independent board of commissioners on financial performance in the banking sector. Utilizing a quantitative design, secondary data from the annual reports of 26 companies (2020 to 2024), yielding 130 data points, were analyzed using multiple linear regression. The results indicate that the audit committee, internal audit, and the independent board of commissioners all significantly influence financial performance. Collectively, these three variables explain 39.4% of the variation.

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Published

2025-12-06

Issue

Vol. 13 No. 2 (2025)

Section

Artikel

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.