PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MEDIASI

Abstract

This study aims to determine the effect of ownership structure on company performance, the independent board of commissioners as a mediating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample in this study was 80 samples. The data in this study is secondary data using the SPSS 26 program. The results of this study indicate that institutional ownership, managerial ownership, public ownership have no effect on independent commissioners. Foreign ownership has a negative and significant effect on independent commissioners. Institutional ownership and foreign ownership have a positive and significant effect on company performance. Managerial ownership and public ownership have no effect on company performance. The board of independent commissioners has a positive and significant effect on company performance. The board of independent commissioners is unable to mediate the effect of ownership structure on company performance