Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, dan Komite Audit Terhadap Profitabilitas Perusahaan Industri Pertambangan Batu Bara

Abstract

This study was motivated by allegations of corruption in the coal mining sector in Bengkulu involving nine suspects, eight of whom were internal company staff. The fraud is alleged to have caused the state a loss of Rp500 billion. This situation indicates that companies need to strengthen their good corporate governance to prevent such incidents from recurring, so that every action taken by management is more focused and capable of improving profitability. This study aims to analyze the impact of independent boards of commissioners, institutional ownership, and audit committees on profitability. The population of this study includes all companies in the coal mining industry for the period 2022–2024. The sample was selected using purposive sampling based on predetermined criteria. The method applied in this study is quantitative, using panel data regression analysis with Eviews 12. The results indicate that independent boards of commissioners, institutional ownership, and audit committees do not affect profitability.