{"id":"https://openalex.org/W3034839699","doi":"https://doi.org/10.60090/kjm.v1i1.450.66-89","title":"PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PADA SEKTOR MAKANAN DAN MINUMAN","display_name":"PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PADA SEKTOR MAKANAN DAN MINUMAN","publication_year":2020,"publication_date":"2020-02-28","ids":{"openalex":"https://openalex.org/W3034839699","doi":"https://doi.org/10.60090/kjm.v1i1.450.66-89","mag":"3034839699"},"language":"en","primary_location":{"id":"doi:10.60090/kjm.v1i1.450.66-89","doi":"https://doi.org/10.60090/kjm.v1i1.450.66-89","is_oa":true,"landing_page_url":"https://doi.org/10.60090/kjm.v1i1.450.66-89","pdf_url":"http://ejournal.unklab.ac.id/index.php/kjm/article/download/450/448","source":{"id":"https://openalex.org/S4210201800","display_name":"Klabat Journal of Management","issn_l":"2721-690X","issn":["2721-690X","2722-726X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314979","host_organization_name":"Mount Klabat College","host_organization_lineage":["https://openalex.org/P4310314979"],"host_organization_lineage_names":["Mount Klabat College"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Klabat Journal of Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournal.unklab.ac.id/index.php/kjm/article/download/450/448","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079523545","display_name":"Ika Prayanthi","orcid":"https://orcid.org/0000-0002-1859-0331","observed_orcids":["https://orcid.org/0000-0002-1859-0331"]},"institutions":[{"id":"https://openalex.org/I3129536290","display_name":"Klabat University","ror":"https://ror.org/0020kf976","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129536290"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ika Prayanthi","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Klabat"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Klabat","institution_ids":["https://openalex.org/I3129536290"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5001383836","display_name":"Christine Natalia Laurens","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Christine Natalia Laurens","raw_affiliation_strings":["Bank Panin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bank Panin","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.3006,"has_fulltext":true,"cited_by_count":29,"citation_normalized_percentile":{"value":0.89659599,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"1","issue":"1","first_page":"66","last_page":"66"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9032999873161316,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9032999873161316,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.08969999849796295,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.8309999704360962},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.7860000133514404},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9150000214576721},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.9390000104904175},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.8870000243186951},{"id":"https://openalex.org/keywords/food-and-beverage-industry","display_name":"food and beverage industry","score":0.8479999899864197},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7770000100135803},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7829999923706055},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.703000009059906},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.515999972820282},{"id":"https://openalex.org/keywords/audit-committee-effectiveness","display_name":"audit committee effectiveness","score":0.5759999752044678},{"id":"https://openalex.org/keywords/food-and-beverage-companies","display_name":"food and beverage companies","score":0.4580000042915344},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.7300000190734863}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6852457523345947},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6705995798110962}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.60090/kjm.v1i1.450.66-89","doi":"https://doi.org/10.60090/kjm.v1i1.450.66-89","is_oa":true,"landing_page_url":"https://doi.org/10.60090/kjm.v1i1.450.66-89","pdf_url":"http://ejournal.unklab.ac.id/index.php/kjm/article/download/450/448","source":{"id":"https://openalex.org/S4210201800","display_name":"Klabat Journal of Management","issn_l":"2721-690X","issn":["2721-690X","2722-726X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314979","host_organization_name":"Mount Klabat College","host_organization_lineage":["https://openalex.org/P4310314979"],"host_organization_lineage_names":["Mount Klabat College"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Klabat Journal of Management","raw_type":"journal-article"},{"id":"doi:10.31154/kjm.v1i1.450.66-89","doi":"https://doi.org/10.31154/kjm.v1i1.450.66-89","is_oa":true,"landing_page_url":"https://doi.org/10.31154/kjm.v1i1.450.66-89","pdf_url":null,"source":{"id":"https://openalex.org/S4210201800","display_name":"Klabat Journal of Management","issn_l":"2721-690X","issn":["2721-690X","2722-726X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314979","host_organization_name":"Mount Klabat College","host_organization_lineage":["https://openalex.org/P4310314979"],"host_organization_lineage_names":["Mount Klabat College"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Klabat Journal of Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.60090/kjm.v1i1.450.66-89","doi":"https://doi.org/10.60090/kjm.v1i1.450.66-89","is_oa":true,"landing_page_url":"https://doi.org/10.60090/kjm.v1i1.450.66-89","pdf_url":"http://ejournal.unklab.ac.id/index.php/kjm/article/download/450/448","source":{"id":"https://openalex.org/S4210201800","display_name":"Klabat Journal of Management","issn_l":"2721-690X","issn":["2721-690X","2722-726X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314979","host_organization_name":"Mount Klabat College","host_organization_lineage":["https://openalex.org/P4310314979"],"host_organization_lineage_names":["Mount Klabat College"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Klabat Journal of Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3034839699.pdf","grobid_xml":"https://content.openalex.org/works/W3034839699.grobid-xml"},"referenced_works_count":38,"referenced_works":["https://openalex.org/W146543926","https://openalex.org/W149267541","https://openalex.org/W184810564","https://openalex.org/W1482406359","https://openalex.org/W1506267916","https://openalex.org/W1506380284","https://openalex.org/W1511015410","https://openalex.org/W1522265518","https://openalex.org/W1551164444","https://openalex.org/W1559005221","https://openalex.org/W1564912985","https://openalex.org/W1566676344","https://openalex.org/W1578716217","https://openalex.org/W1593524147","https://openalex.org/W1594357082","https://openalex.org/W1594826946","https://openalex.org/W1600472464","https://openalex.org/W1828542076","https://openalex.org/W1861942549","https://openalex.org/W1872530661","https://openalex.org/W1925194848","https://openalex.org/W2001753046","https://openalex.org/W2129403520","https://openalex.org/W2291302570","https://openalex.org/W2304644647","https://openalex.org/W2336183570","https://openalex.org/W2400381771","https://openalex.org/W2463526568","https://openalex.org/W2621578619","https://openalex.org/W2756977828","https://openalex.org/W2798298729","https://openalex.org/W2798997583","https://openalex.org/W2947991822","https://openalex.org/W3044406557","https://openalex.org/W3094507313","https://openalex.org/W4205158816","https://openalex.org/W4206759901","https://openalex.org/W4229655501"],"related_works":["https://openalex.org/W2908983130","https://openalex.org/W7204173235","https://openalex.org/W2971412995","https://openalex.org/W4393243607","https://openalex.org/W2985085658","https://openalex.org/W7219535628","https://openalex.org/W7127225349","https://openalex.org/W2984054934","https://openalex.org/W7004810477","https://openalex.org/W2922268985"],"abstract_inverted_index":{"The":[0,68,121],"Purpose":[1],"of":[2,16,19,51,89,91,95,116,118,123,136],"this":[3,72],"study":[4,73],"is":[5,10,74],"to":[6],"examine":[7],"whether":[8],"there":[9,47],"an":[11,75],"effect":[12,129,143,158],"between":[13],"the":[14,17,31,38,62,86,93,99,104,134,149],"variables":[15,152],"board":[18,90],"directors,":[20,92],"independent":[21,96,137],"commissioners,":[22,97],"and":[23,33,53,98],"audit":[24,100,150,180,248,294],"committees":[25],"on":[26,28,37,61,106,130,132,144,146,159,161,183,254,278,289,302],"return":[27,105,131,145,160,182,253,277,288,301],"equity":[29,162,184],"in":[30,41,66,71],"food":[32,52],"beverage":[34,54],"sector":[35],"listed":[36,60],"Stock":[39,64],"Exchange":[40,65],"2013-2017.":[42,67],"Through":[43],"purposive":[44,200],"sampling":[45],"techniques,":[46],"are":[48,58],"12":[49,203],"numbers":[50],"industry":[55],"companies":[56],"that":[57,85],"consistently":[59],"Indonesia":[63,216],"method":[69,77],"used":[70],"associative":[76],"using":[78],"multiple":[79],"regression.":[80],"Statistical":[81],"test":[82],"results":[83],"found":[84],"variable":[87,111],"number":[88,122],"proportion":[94,135],"committee":[101,151],"simultaneously":[102],"influence":[103,117],"equity.":[107,255,303],"If":[108],"seen":[109],"each":[110],"has":[112,125,139],"a":[113,126,140,156],"different":[114],"magnitude":[115],"financial":[119],"performance.":[120],"directors":[124,138],"significant":[127,141,157],"negative":[128],"equity,":[133,147,279],"positive":[142],"but":[148],"does":[153],"not":[154],"have":[155],"Tujuan":[163],"penelitian":[164,225],"ini":[165,226],"adalah":[166,227],"untuk":[167],"menguji":[168],"apakah":[169],"terdapat":[170,202],"pengaruh":[171,263,273,284,297],"antara":[172],"variabel":[173,239,260,292],"dewan":[174,241,270],"direksi,":[175,242],"komisaris":[176,244,281],"independen,":[177,245],"dan":[178,188,208,246],"komite":[179,247,293],"terhadap":[181,252,266,276,287,300],"pada":[185],"sektor":[186],"makanan":[187,207],"minuman":[189,209],"yang":[190,210,222,264,298],"tercatat":[191],"di":[192,213],"BEI":[193],"tahun":[194,217],"2013":[195,218],"\u2013":[196,219],"2017.":[197,220],"Melalui":[198],"teknik":[199],"sampling,":[201],"jumlah":[204,240],"perusahaan":[205],"industri":[206],"konsisten":[211],"terdaftar":[212],"Bursa":[214],"Efek":[215],"Metode":[221],"digunakan":[223],"dalam":[224],"metode":[228],"asosiatif":[229],"dengan":[230],"menggunakan":[231],"regresi":[232],"berganda.":[233],"Hasil":[234],"uji":[235],"statistik":[236],"mendapati":[237],"bahwa":[238],"proporsi":[243,280],"secara":[249],"simultan":[250],"berpengaruh":[251],"Jika":[256],"dilihat":[257],"masing-masing":[258,259],"memiliki":[261,272,283,296],"besaran":[262],"berbeda":[265],"kinerja":[267],"keuangan.":[268],"Jumlah":[269],"direksi":[271],"negatif":[274],"signifikan":[275,286,299],"independen":[282],"positif":[285],"equtiy,":[290],"tetapi":[291],"tidak":[295]},"counts_by_year":[{"year":2026,"cited_by_count":8},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2020-06-19T00:00:00"}