Pengaruh Dewan Komisaris, Dewan Direksi, Komite Audit dan Free Cash Flow terhadap Kinerja Keuangan pada Perusahaan Lq45 di Bursa Efek Indonesia Tahun 2020-2022

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, dewan direksi, komite audit, dan free cash flow terhadap kinerja keuangan pada perusahaan LQ45 di bursa efek Indonesia periode 2020-2022. Populasi penelitian ini adalah perusahaan LQ45 tahun 2020 hingga 2022 yang di publikasikan di Bursa Efek Indonesia sebanyak 45 perusahaan dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling. Sampel yang diperoleh berdasarkan kriteria sebanyak 25 sampel dengan jumlah data sebanyak 75 data. Teknik analisis data yang digunakan adalah kuantitatif dengan statistik deskriptif menggunakan IBM SPSS. Hasil penelitian menunjukkan bahwa dewan komisaris secara parsial tidak berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan, dewan direksi secara parsial berpengaruh positif dan signifikan terhadap kinerja keuangan, komite audit secara parsial berpengaruh negatif dan signifikan terhadap kinerja keuangan, free cash flow secara parsial berpengaruh negatif dan signifikan terhadap kinerja keuangan. Serta dewan komisaris, dewan direksi, komite audit, free cash flow secara simultan berpengaruh positif dan signifikan terhadap kinerja keuangan. This research aims to determine the influence of the board of commissioners, board of directors, audit committee and free cash flow on the financial performance of LQ45 companies on the Indonesian stock exchange for the 2020- 2022 period. The population of this research is the LQ45 companies from 2020 to 2022 which were published on the Indonesia Stock Exchange as many as 45 companies with a sampling technique based on criteria using purposive sampling. The samples obtained based on the criteria were 25 samples with a total of 75 data. The data analysis technique used is quantitative with descriptive statistics using IBM SPSS. The research results show that the board of commissioners partially has a negative and insignificant effect on financial performance, the board of directors partially has a positive and significant effect on financial performance, the audit committee partially has a negative and significant effect on financial performance, free cash flow partially has a negative effect and significant to financial performance. As well as the board of commissioners, board of directors, audit committee, free cash flow simultaneously has a positive and significant effect on financial performance.