ANALISIS PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN INTENSITAS ASET BIOLOGIS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019

Abstract

Companies in the agriculture sector are one of the business fields that contribute to GDP (gross domestic product), the quantity of value given over time also changes in the form of an increase or decrease. This is due to Indonesia's economic policies that focus on industrialization, thereby minimizing attention to the agricultural sector. The policies issued by the government in recent years have an impact on the company's performance, including those related to good corporate governance, and PSAK No. 69 related to biological assets which are the main assets of agricultural companies. This study was conducted to analyze the effect of good corporate governance (audit committee, independent board of commissioners) and the intensity of biological assets on financial performance. This research was conducted by analyzing the financial report data of agriculture companies listed on the Indonesia Stock Exchange in 2015 – 2019 and observational data obtained by 28 companies. The results of this study indicate that the audit committee, independent board of commissioners, and the intensity of biological assets have an influence on the financial performance of agriculture companies.