Komite Audit dan Kinerja Perusahaan: Peran Moderasi dari Konsentrasi Kepemilikan dan Kekuatan CEO

Anita Anita; Chichi Nabilah  Cahyati

doi:10.37905/jar.v4i1.70

Anita Anita Universitas Internasional Batam
Chichi Nabilah Cahyati Universitas Internasional Batam

DOI: https://doi.org/10.37905/jar.v4i1.70

Abstract

Penelitian dilakukan guna mengetahui pengaruh moderasi apa yang diberikan oleh konsentrasi kepemilikan dan kekuatan CEO pada hubungan antara komite audit dan kinerja perusahaan tercatat pada Bursa Efek Indonesia dalam periode 2017-2021. Data penelitian terdiri dari 460 perusahaan yang sesuai kriteria pemilihan sampel dengan mengadopsi metode purposive sampling. Metode analisis regresi panel digunakan di dalam studi ini. Penelitian ini memberikan hasil bahwa komite audit tidak memiliki efek pada kinerja perusahaan. Pengaruh moderasi konsentrasi kepemilikan juga tidak berpengaruh pada hubungan komite audit pada performa perusahaan. Namun, kekuatan CEO ditemukan dapat memperkuat hubungan antara independensi komite audit dan kinerja perusahaan dengan pengukuran ROA. Kekuatan CEO meningkatkan keefektifan komite audit pada kinerja perusahaan. Dengan kekuatannya, CEO perlu melakukan pemilihan anggota yang independen, serta lebih memperhatikan aspek integritas dan kapabilitas dalam pemilihannya.

Keywords: Kinerja perusahaan, Komite audit, Konsentrasi kepemilikan, Kekuatan CEO, Tata kelola perusahaan

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