The Influence of Internal Audit, Capital Structure, Independent Board of Commissioners and Institutional Ownership on the Financial Performance of Banking Sector Companies Listed on the IDX for the 2018-2020 Period

Authors

  • Ulfa Khairunnisa University of Sultan Ageng Tirtayasa
  • Helmi Yazid University of Sultan Ageng Tirtayasa
  • Iis Ismawati University of Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.54408/jabter.v1i6.105

Keywords:

Indonesia Stock Exchange, Financial Performance, Banking Companies

Abstract

The purpose of this study was to determine whether Internal Audit, Capital Structure, Board of Commissioners, and Institutional Ownership have a significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling technique used purposive sampling and obtained as many as 9 companies. The population in this study are banks listed on the IDX. The analytical method used in this research is multiple linear regression analysis method. The data processing process uses SPSS 22. From the results of this study, all of the banking sector companies that are sampled generate profits by using research assets; the average number of internal audit members in the banking sector is 4; Companies in the banking sector in using their capital structure are still larger from sources of debt than their own capital; the company has the support to provide supervision on the company's performance; Relatively high institutional ownership.

Downloads

Download data is not yet available.

References

Afriyenti, M., & Fitria, V. (2018). Kapan Profesi Auditor Internal diminati ? Pengujian Eksperimen terhadap Label Pekerjaan , Peran Auditor Internal dan Prospek Karir. Jurnal Dinamika Akuntansi Dan Bisnis (JDAB), 5(1), 69–86.

Anthonie, D. P., Tulung, J. E., & Tasik, H. H. D. (2018). PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 THE INFLUENCE OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE IN BANKING INDONESIA PERIOD 2012-2016. Jurnal EMBA, 6(2), 610–619.

Aqil, M. A. (2021). Pengaruh Audit Internal , Intellectual Capital, Dan Csr Pengaruh Audit Internal, Intellectual Capital, Dan Csr Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Issi Periode Tahun 2016-2019). Uin Raden Intan Lampung, 2021.

Dewi, N. K. T. S., & Dana, I. M. (2017). PENGARUH GROWTH OPPORTUNITY , LIKUIDITAS , NON-DEBT TAX SHIELD DAN FIXED ASSET RATIO TERHADAP STRUKTUR MODAL Ni Kadek Tika Sukma Dewi 1 Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia Semua perusahaan memerlukan modal untuk membiayai op. E-Jurnal Manajemen Unud, 6(2), 772–801.

Intia, L. C., & Azizah, S. N. (2021). Pengaruh Dewan Direksi, Dewan Komisaris Independen, Dan Dewan Pengawas Syariah Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. Jrka, 7(2), 46–59.

Irawan, D., & Kusuma, N. (2019). PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN. Jurnal Aktual STIE Trisna Negara, 17(1), 66–81.

Khoirunnisa, & Karina, A. (2021). Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit dan Dewan Direksi Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Jurnal Ilmu Akuntansi, 19(2), 1–28.

Maulana, I. (2020). ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN JASA KEUANGAN DI INDONESIA. Jurnal Reksa: Rekayasa Keuangan, Syari’ah, Dan Audit, 07(01), 11–23.

Nugroho, Y. A. (2019). ANALISIS STAKEHOLDERS DALAM PENGEMBANGAN PROGRAM DIKLAT DI BALAI DIKLAT APARATUR KEMENTERIAN KELAUTAN DAN PERIKANAN. Jurnal Manajemen & Bisnis Kreatif, 5(1), 1–19.

Octoviany, G. (2020). CORPORATE GOVERNANCE , STAKEHOLDER POWER , KOMITE AUDIT DAN SUSTAINABILITY REPORTING. Jurnal Magister Akuntansi Trisakti, 7(2), 121–144.

Saputri, F. A. (2018). PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS MODAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Jasa Subsektor Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Ekobis Dewantara, 1(6), 171–180.

Sipahelut, R. C., Murni, S., & Rate, P. Van. (2017). ANALISIS KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada Perusahaan Sub Sektor Otomotif dan Komponen Yang Terdaftar Di BEI Periode 2014-2016). Jurnal EMBA, 5(3), 4425–4434.

Widyaningsih, D. (2018). Kepemilikan Manajerial , Kepemilikan Institusional , Komisaris Independen , Serta Komite Audit Pada Nilai Perusahaan Dengan Pengungkapan CSR sebagai Variabel Moderating dan Firm Size sebagai Variabel Kontrol. Jurnal Akuntansi Dan Pajak, 19(01), 38–52.

Downloads

Published

2022-08-30

How to Cite

Khairunnisa, U., Yazid, H., & Ismawati, I. (2022). The Influence of Internal Audit, Capital Structure, Independent Board of Commissioners and Institutional Ownership on the Financial Performance of Banking Sector Companies Listed on the IDX for the 2018-2020 Period. Journal of Applied Business, Taxation and Economics Research, 1(6), 577–593. https://doi.org/10.54408/jabter.v1i6.105

Issue

Section

Articles