Abstract
This study is to analyze the effect of director’s board, commissioners board and the audit committee on return on assets as an element of company performance. The main control of good or bad corporate governance depends on the performance of the board of commissioners. The population in this study were 43 banking companies listed on the Indonesia Stock Exchange in 2014-2018. Purposive sampling method is used with 25 companies as samples. The data analysis technique used is Multiple Linear Regression. The results indicate that the number of the board of directors has significant positive effect on return on assets. The number of commissioners has significant positive effect on return on assets. Proportion of independent commissioners has a significant positive effect on return on assets. The number of audit committees has a significant negative effect on return on assets.
 Keywords: return on assets, the board of directors, the board of commissioners, the proportion of the board of commissioners, the audit committee.
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