FRISCA ULYANTI Primary Author mixed material bibliography BEKASI Universitas Satya Negara Indonesia 2025 id Indonesia

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Return on Assets (ROA) is a financial ratio used to measure how efficiently a company utilizes all of its assets to generate profit. ROA reflects the percentage of profit earned from each unit of asset; thus, the higher the ROA, the more effectively the company manages its assets to produce income. This study aims to examine the influence of the Independent Board of Commissioners, Board of Directors, and Audit Committee on Return on Assets (ROA), with Foreign Ownership as a moderating variable (An Empirical Study). The population of this study consists of banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used is purposive sampling. The analytical method applied is panel data regression using the EViews 12 software. The type of data used in this research is secondary data obtained from the companies' annual reports. The results of the study indicate that the Independent Board of Commissioners has a significant influence on ROA, the Board of Directors has a positive influence on ROA, and the Audit Committee has no influence on ROA. Furthermore, Foreign Ownership does not moderate the relationship between the Independent Board of Commissioners, Board of Directors, and Audit Committee on ROA. FRISCA ULYANTI Akuntansi Independent Board of Commissioners Board of Directors Audit Committee Return on Assets (ROA) Foreign Ownership AKA 2025 Institutional Repository USNI Universitas Satya Negara Indonesia 001 AKA 2025 8250197 Perpustakaan USNI Kampus B (SKRIPSI) 001 AKA 2025 PENGARUH DEWAN KOMISARIS INDEPENDEN, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP RETURN ON ASSET (ROA) DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERATING (Studi Empiris Perbankan Yang Terdaftar di Bursa Efek Indonesia) 4243 2025-09-04 17:06:02 2025-09-18 14:28:17 machine generated