The Influence of the Audit Committee and the Remuneration Committee on Company Performance
Abstract
This research aims to analyze the impact of the size of the audit committee and remuneration committee on company performance using the Kompas 100 Index for the 2013–2015 period. Company performance is measured using the proxies of return on assets (ROA) and net profit margin (NPM). The research used leverage and company size as the control variables and the purposive sampling technique as the sampling method. In addition, the model used in this research was the panel data model, with the fixed effect model being used for the ROA proxy and the random effect model being used for the NPM proxy. The results showed that audit committee size and remuneration committee size have no significant effect on ROA and NPM.
Keywords: company performance, audit committee size, remuneration committe
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