PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, DAN KUALITAS AUDIT TERHADAP PROFITABILITAS

Abstract

This study was conducted to analyze the effect of the board of directors, board of commissioners, and audit quality on the profitability of manufacturing companies in the various industrial sectors. The sample in this study is manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the period 2016-2020 with purposive sampling method. There are 12 companies that meet the criteria of the research sample, so the sample is 60 financial statement data. The research method using classical hypothesis testing such as normality, heteroscedasticity and autocorrelation is used in this research. Next, test the hypothesis about how the independent variable impacts the dependent variable. The hypothesis test was tested by F test, t test and coefficient of determination test, then the research test used multiple regression analysis with multiple regression equation model. Based on the test results, it is known that simultaneously the board of directors, board of commissioners, and audit quality have a simultaneous effect on the profitability of various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The partial test results show that the board of directors has a positive effect on profitability, the board of commissioners has a negative effect on profitability, and quality has a positive effect on profitability.