An empirical assessment of corporate governance components and their impact on profitability: evidence of listed banks in Indonesia

Abstract

This study aims to determine the effect of business size, capital structure, audit committee, board of directors, and board of commissioners on company profitability in banking companies listed on the Indonesia Stock Exchange from 2018 to 2021. A total of 42 banking companies are the study sample. A purposive sampling technique was used to get 10 sample companies for 4 years with 40 observations. The research data comes from a sample of companies from the Indonesian Stock Exchange website. Multiple regression analysis and descriptive statistical analysis are the data analysis methods used. The research findings show that company size affects profitability, but the board of directors, board of commissioners, audit committee, and capital structure do not affect company profitability.

The Effect of Corporate Social Responsibility Program on Increasing Community Empowerment

“…d. For shareholders, the increase in performance, as referred to in the first point, will automatically increase the value of their shares and the value of the dividends they will receive. e. The level of stakeholder trust in the company will increase so that the company's positive image will increase (Mukoffi et al, 2022).…”

Pengaruh Audit Laporan Keuangan, Penerapan Good Governance, Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan

“…Kinerja auditor diperlukan adanya komitmen untuk menjunjung tinggi profesionalismenya sebagai auditor, menurut penelitian oleh (Mukoffi, Nursei, dan Wibisono 2021), karena hal tersebut secara signifikan mempengaruhi sikap profesional seorang auditor dalam menjalankan tugasnya. Mukoffi, A.,et al, (2022),Tata kelola perusahaan adalah aspek lain yang berdampak pada kualitas laporan keuangan. Untuk memenuhi maksud dan tujuan perusahaan, tata kelola perusahaan yang baik harus diterapkan dalam pengelolaan perusahaan yang hanya berfungsi untuk menjaga kepentingan perusahaan (Siahaan, 2021).…”