PENGARUH DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP RETURN ON EQUITY STUDI BANK UMUM BUMN
DOI:
https://doi.org/10.31000/bvaj.v8i1.12074Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Direksi, dan Komite Audit terhadap Return On Equity pada perusahaan Bank Umum BUMN periode 2016-2023. Pengungkapan GCG berdasarkan pada Dewan Direksi, dan Komite Audit. Profitabilitas menggunakan ROE sebagai proksi. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang berupa laporan tahunan. Penelitian ini menggunakan teknik sampel jenuh sehingga didapat 4 sampel perusahaan. Teknik analisis data menggunakan regresi data panel yang diolah menggunakan software EViews 10. Hasil penelitian ini menunjukkan bahwa Pengungkapan Dewan Direksi, Komisaris Independen, dan Komite Audit secara simultan tidak berpengaruh postitif terhadap Profitabilitas. Dewan Direksi dan Komite Audit secara parsial tidak berpengaruh terhadap Profitabilitas.
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