KARAKTER DEWAN KOMISARIS DAN PROFITABILITAS RUMAH SAKIT YANG TERDAFTAR DI BURSA EFEK INDONESIA

Humairah Yasriani Fitri, Andry Priharta

Abstract


This study analyzes the effect of board of commissioners' characteristics on hospital profitability using a quantitative research approach and multiple linear regression analysis. The population consists of hospitals listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period.

The results indicate that the board of commissioners has a negative and significant effect on profitability, independent commissioners have a negative and significant effect on profitability. Furthermore, robustness checks conducted by replacing Return on Assets (ROA) with Return on Equity (ROE) and excluding the pandemic year(s) the result of this study did not experience any significant changes even though the model was modified. 

Keywords : Board of commissioners, independent commissioners and   profitability.

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References


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DOI: https://doi.org/10.71312/mrbest.v4i3.1091

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