PENGARUH DEWAN KOMISARIS, DEWAN DIREKSI, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUTIONAL TERHADAP PROFITABILITAS PERUSAHAAN

This study aims to prove empirically the influence of the board of commissioners, the board of directors, audit committee, managerial ownership, and institutional ownership on the profitability of the company. The size of the board of commissioners, the size of the board of directors, the size of the audit committee, managerial ownership, and institutional ownership are used as independent variables, while profitability, as assessed through Return On Equity (ROE), is used as the dependent variable. The population in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2016-2018. The technique of determining the sample using purposive sampling method. Based on the population data obtained, it can be seen that the sample in this study amounted to 12 companies. The data analysis technique in this research is multiple regression analysis with SPSS version 25. The results of this study indicate that the board of commissioners and managerial ownership have a significant positive effect on ROE, the audit committee has a significant negative effect on ROE, while the board of directors and institutional ownership do not affect significantly to ROE