Determinants of Financial Performance in Financial Sector Companies

This research aims to determine the financial performance of companies in the financial sector. Financial performance is projected with the Return Of Assets (ROA) as a measure of financial performance based on company operations. The research is determined by the variables of the independent board of commissioners, audit committee, internal audit, audit quality, and firm size, with the research objects of banking companies listed on the Indonesia Stock Exchange for the period 2020-2022. Sampling was done using a purposive sampling method involving 96 company samples. Double regression analysis used as an analysis method in this research. The results show that independent board of commissioners, internal audit, and firm size have significant correlations with the financial performance of banking companies. Meanwhile, the audit committees and the audit quality have no correlation with the financial performance of the banking company.