Activities of the Board of Commissioners, Independent Board of Commissioners and Board of Commissioners Size, and Company Size as Intervening Variables: Against Company Financial Performance (Empirical Study of Manufacturing Companies Listed on the Indon

Abstract

This study aims to determine the effect of the activities of the Board of Commissioners, the Independent Board of Commissioners and the Size of the Board of Commissioners, and Company Size as an Intervening Variable: on Company Financial Performance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Period 2017 - 2021) . This type of research uses secondary data. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique used was purposive sampling. The population data for this study are companies registered at PT. Indonesia Stock Exchange and obtained a sample of 10 companies. The data analysis method used is Path Analysis with SPSS. The results of this study show that the activities of the Board of Commissioners, the Independent Board of Commissioners and the Size of the Board of Commissioners, and Company Size as Intervening Variables: on the Company's Financial Performance both partially and simultaneously have a positive effect and and significant and there is a negative effect and not significant.