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PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN KOMITE AUDITTERHADAP KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2018

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ABSTRACT THE EFFECT OF BOARD OF COMMISSIONERS SIZE AND SIZE OF AUDIT COMMITTEE ON FINANCIAL PERFORMANCE ON LQ45 INDEX COMPANIES ON INDONESIA STOCK EXCHANGE 2017-2018 Written by: Charles Sahat Galingging NIM: 1632050 This study aims to determine the effect of board of commissioners size and the size of audit committee on financial performance on LQ45 index companies. This research was conducted at companies in LQ45 index, which are listed on the Indonesia Stock Exchange in 2017-2018. This study using annual report of LQ45 company from year 2017 until 2018. The sampling method is purposive sampling. Based on this method, 35 companies are acquired as a sample, with 2 years of observation period and 2 period refreshment of LQ45 for each year. Thus, the sum of this research is 140 analysis unit. The data analyzed by using descriptive statistical analysis, correlation coefficient analysis, coefficient of determination analysis, simple linear regression analysis, and multiple linear regression analysis. The data tested by using significance test t, classic assumption test, and significance test F. The results of the study show that board of commissioner size and the size of audit committee simultaneously has a significant negative effect on financial performance. Keyword: BoCS, SoAC, FP, LQ45.