PENGARUH KOMISARIS, KOMITE AUDIT, STRUKTUR KEPEMILIKAN, SIZE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN PROPERTI, PERUMAHAN DAN KONSTRUKSI 2013-2017

Company performance is an important thing for the company for the continuity of its operational activities in the future and evaluates the good and bad of a company. The purpose of this study is to analyze the board of commissioners, audit committee, ownership structure, ESOP, company size and leverage on financial performance. Secondary data used are publication data from the Indonesia Stock Exchange in the property, housing and construction sectors in the period 2013-2017. The sampling technique used was purposive sampling and obtained 43 companies. The analysis used is multiple linear regression. The results of this study indicate that the board of commissioner size variables and institutional ownership have a positive and significant effect on financial performance. Audit management variables and leverage have a negative and significant effect on financial performance. While variables that do not have an influence on performance are independent board, family ownership, ESOP, and company size. This shows that companies need to consider audit and leverage factors that have a negative influence on financial performance, as well as the board of commissioners and institutional ownership that provide a positive influence on improving financial performance so that companies can get maximum profits so investors will invest their capital