PENGARUH DEWAN DIREKSI, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PADA BANK SWASTA NASIONAL YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) PERIODE 2022 - 2024

This study aims to analyze the influence of the Board of Directors, Institutional Ownership, and Audit Committee on the financial performance of national private banks registered with the Financial Services Authority (OJK) for the 2022–2024 period. The research method used is a quantitative approach with panel data drawn from the annual reports of sample banks. The independent variables Board of Directors, Institutional Ownership, Audit Committee, while the dependent variable is financial performance as measured by the Return on Equity (ROE) model of the Du Pont System. Data analysis was conducted using panel data regression with classical assumption tests to ensure model validity. The results show that the Board of Directors has a significant effect on financial performance, while Institutional Ownership and the Audit Committee have no significant influence. This finding indicates that the effectiveness of national private banks' financial performance is more influenced by the quality and strategic role of the Board of Directors than by the ownership and oversight mechanisms of the committee.
Keywords: Board of Directors, Institutional Ownership, Audit Committee, Financial Performance, Banking