Abstrak Artikel
This research aims to test and analyze the influence of the number of board of directors (DD), the proportion of independent board of commissioners (PDKI), and institutional share ownership (KI) on financial performance. The sample from the population used was 17 state-owned companies listed on the IDX for the 2019 - 2022 period with 68 observation samples. Samples were taken using purposive sampling technique. The type of data used is the annual financial report of public state-owned companies. The research data analysis method is multiple linear regression analysis processed with SPSS 29 software. The results of this research prove that the variable number of board of directors (DD) has a negative influence on financial performance and institutional share ownership (KI) has a positive influence on financial performance. Meanwhile, the proportion of independent board of commissioners (PDKI) has no influence on financial performance and simultaneously all the independent variables tested influence financial performance.
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