The Influence of the Audit Committee, the Board of Commissioners, And Institutional Ownership on Company Performance

ABSTRACT : This research was conducted to determine the supporting factors that influence company performance based on agency theory with corporate governance variables. This study uses secondary data, namely banking companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population in this study was 45 companies. Using a purposive sampling method, with a total sample of 26 companies for 3 years. Methods of data analysis using multiple linear regression. Based on the results of the study it was concluded that the variables of the audit committee and the board of commissioners have a positive effect on company performance, while ownership has no effect on company performance.

KEYWORDS: Audit Committee, Board of Commissioners, Institutional Share Ownership, Tobin’s Q