How the Size of the Independent Commissioners and Board of Commissioners Affects Profitability

This study aims to investigate the effect of board size and independent commissioners on profit. Company financial reports from 2019 to 2023 serve as the data source; as a result, the data collection method is secondary. State-owned businesses (SOEs) are included in the study sample. Multiple linear regression is the statistical test that is employed. According to the statistical study’s conclusions, board size partially boosts profitability. In the meantime, profitability is not somewhat improved by independent commissioners.