Peran Komisaris Independen dan Komite Audit dalam Meningkatkan Kinerja Keuangan Perusahaan <i>Wholesale</i> dan <i>Retail Trade </i>di Indonesia

• Main Authors: Metha Wahyu Rahmatika, Wahyu Widarjo, Payamta Payamta
• Format: Article
• Language: English
• Published: Universitas Sebelas Maret 2019-06-01
• Series: Jurnal Akuntansi dan Bisnis
• Online Access: https://jab.fe.uns.ac.id/index.php/jab/article/view/384

This study aims to analyze the characteristics of the independent commissioners and the effectiveness of the audit committee in improving the financial performance of wholesale and retail trade companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The research sample consisted of 116 wholesale and retail trade companies selected using the purposive sampling method. The company's financial performance variable is measured using Piotroski Fscore, the independent commissioner variable is measured by the proportion of independent commissioners in a company, and the effectiveness of audit committees is measured using an performance index. The results showed that the proportion of independent commissioners and the effectiveness of audit committees had a positive effect on the company's financial performance. The results of this study indicate that the independent commissioners and the audit committees have an important role in corporate governance. The more effective the role of independent commissioners and audit committees, the higher the performance of the company. <b>Keyword</b>: independent commissioner, audit committee effectiveness, financial performance, Piotroski F-Score Penelitian ini bertujuan untuk menganalisis karakteristik komisaris independen dan efektifitas komite audit dalam meningkatkan kinerja keuangan perusahaan wholesale dan retail trade yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Sampel penelitian terdiri dari 116 perusahaan wholesale dan retail trade yang dipilih menggunakan metode purposive sampling. Variabel kinerja keuangan perusahaan diukur menggunakan Piotroski F-score, variabel komisaris independen diukur dengan proporsi komisaris independen dalam suatu perusahaan, dan efektifitas komite audit diukur menggunakan indeks kinerja. Hasil penelitian menunjukkan bahwa proporsi komisaris independen dan efektifitas komite audit berpengaruh positif terhadap kinerja keuangan perusahaan. Hasil penelitian ini mengindikasikan bahwa komisaris independen dan komite audit memiliki peran penting dalam tata kelola perusahaan. Semakin efektif peran komisaris independen dan komite audit maka akan meingkatkan kinerja perusahaan. <b>Keyword</b>: komisaris independen, efektifitas komite audit, kinerja keuangan, Piotroski F-Score