Influence of Composition Board of Directors, Board of Commissioners, and Audit Committees to Banking Financial Performance (Empirical Study on Banking Industry Listed in BEI 2011-2016)

Abstract

The purpose of this study is to examine the influence of the Composition of the Board of Directors, Board of Commissioners, and Audit Committee as independent variables on Return on Equity as the dependent variable. This type of research is classified as a causal study. The population in this study is a banking company listed on the Indonesia Stock Exchange in 2011-2016. The sample was determined based on the saturated sample, with the sample number of 21 companies. Data analysis technique used in this research is multiple regression analysis technique. The results of this study found that (1) the variables of the Board of Directors and Board of Commissioners have no significant effect on Return On Equity; (2) Audit Committee has a significant effect on Return On Equity.