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The purpose of this research is to observe the effect of change in number of audit committee and board of directors on financial performance in financial sector. Financial performance is measured by Return on Assets, Return on Equity, Operating Expense, and Operating Income. The control variables in this study were leverage, book to market, size, sub sectors, and year control. The number of samples in this research is 135 samples of financial sector companies listed on the IDX from 2016 to 2018. This analysis technique uses panel data regression analysis. The results of this study indicate that change in number of independent board of directors have a positive effect on financial performance. Meanwhile, change in number of audit committee, independent audit committee, and board of directors have no effect on financial performance. This study explains that the governance that most effectively affects the financial performance of finance sector companies is change in number of the independent board of directors. Abstrak Tujuan dari riset ini adalah untuk mengetahui pengaruh perubahan ukuran komite audit dan dewan direksi terhadap kinerja keuangan pada sektor keuangan. Kinerja keuangan diukur dengan Return on Assets, Return on Equity, Beban Operasional, dan Pendapatan Operasional. Variabel kontrol dalam riset ini yaitu leverage, book to market, size , sub sectors , dan year control. Jumlah sampel pada riset ini yaitu 135 sampel perusahaan sektor keuangan yang terdaftar di BEI mulai tahun 2016 hingga 2018. Teknik analisis menggunakan analisis regresi data panel. Hasil dari penelitian ini diperoleh bahwa perubahan ukuran dewan direksi independen berpengaruh positif terhadap kinerja keuangan. Sedangkan perubahan ukuran komite audit, komite audit independen, dan dewan direksi tidak berpengaruh terhadap kinerja keuangan. Penelitian ini menjelaskan bahwa tatakelola yang paling efektif memengaruhi kinerja keuangan pada perusahaan sektor keuangan adalah perubahan ukuran anggota dewan direksi independen.

Perubahan ukuran komite audit dan dewan direksi terhadap kinerja keuangan pada perusahaan sektor keuangan