The Influence of the Board of Commissioners, Board of Directors, Audit Committee, and Managerial Ownership on Financial Performance in Manufacturing Companies in 2020-2022

Proper implementation of Good Corporate Governance (GCG) which has an impact on financial performance. The case of PT Mayora Indah Tbk and PT. Buyung Poetra Sembada, Tbk. Company Not yet fully implement Good Corporate Governance (GCG) with Good And impact on report and performance poor finances. This research aims to Empirically examine the influence of the board of commissioners, board of directors, audit committee, and managerial ownership on financial performance in manufacturing companies in 2020-2022. Study This use method purposive sampling as method sample determination. The sample for this research consisted of 24 companies with 72 sample data. This research uses quantitative data types and secondary data sources. The data collection method uses the documentation method. The data analysis technique uses multiple linear regression analysis. The research results show that the board of commissioners, board of directors, audit committee and managerial ownership have a positive and significant effect on the financial performance of manufacturing companies in 2020-2022. This shows that the more the board of commissioners, board of directors, audit committee and managerial ownership increases, the greater the financial performance of manufacturing companies in 2020-2022. Future researchers are advised to add other independent variables that can influence financial performance, like ownership institutional, structure capital, And intellectual capital disclosure. Besides That, disar can use location study Which different in order to obtain new phenomena and findings, such as the banking, real estate and mining sectors.