GOOD CORPORATE GOVERNANCE (CGC) DAN KINERJA KEUANGAN PADA BANK KONVENSIONAL DI BEI 2021-2023

Abstrak

This study aims to analyze the influence of the board of directors, board of commissioners, and audit committee on financial performance as measured by Return on Assets (ROA) in conventional banks listed on the Indonesia Stock Exchange for the 2021-2023 period. The research method used is a quantitative approach with panel data regression analysis. The data used are secondary data obtained from the annual reports of conventional banking companies. The results of the study show that partially, the board of directors has a significant influence on ROA, the board of commissioners, and the audit committee do not have a significant influence on ROA. However, simultaneously, the three variables have a significant influence on financial performance. This finding indicates that the effectiveness of Good Corporate Governance is more visible when the three factors work together to improve the financial performance of conventional banking.