The Effect of Leverage, Board of Directors,

Audit Committee and Company Size on the

Level of Health Financial Performance
Martiana Riawati Utami
14812141031
How does the effect of

THE LEVEL OF HEALTH

LEVERAGE FINANCIAL PERFORMANCE
How does the effect of

THE LEVEL OF HEALTH

BOARD OF DIRECTORS FINANCIAL PERFORMANCE
How does the effect of

THE LEVEL OF HEALTH

AUDIT COMMITTEE FINANCIAL PERFORMANCE
How does the effect of

THE LEVEL OF HEALTH

COMPANY SIZE FINANCIAL PERFORMANCE
How does the effect of

LEVERAGE, BOARD OF DIRECTOR,

THE LEVEL OF HEALTH
AUDIT COMMITTEE AND
FINANCIAL PERFORMANCE
COMPANY SIZE SIMULTANEOUS
CONCEPTUAL FRAMEWORK
H5

Leverage
(X1)
H1

Board of Directors
H2
(X2)

H3
Audit Committee Level of Health Financial Perfor
(X3) mance
H4 (Y)

Company Size
(X4)
SAMPEL OF RESEARCH
DESCRIPTIVE STATISTICAL TEST
CLASSIC ASSUMPTION TEST

Classic Assumption Test Result

Normality Test The data is Normal
Multicollinearity Test There is No Multicollinearity
Test
Autocorrelation Test There is No Autocorrelation
Test
Heteroscedasticity Test There is No Heteroscedasticit
y Test
FIRST HYPOTHESIS TEST

‘‘Leverage has a positive effect on the Level of

Health Financial Performance’’
FIRST HYPOTHESIS TEST

1. The company make investors confidence to investing their

capital because can managing capital effectively
2. Can develop the company to make diversify of product that
can get inceasing of profit
SECOND HYPOTHESIS TEST

‘‘Board of Directors has a positive effect on the

Level of Health Financial Performance’’
SECOND HYPOTHESIS TEST

1. Number of directors can make the decisions to

manage the resources and strategy for the long and
short term
2. Directors can placing in certain areas controlled, so
that financial performance can increase
3. Directors has the right to represent external interest
or within the company
THIRD HYPOTHESIS TEST

‘‘Audit Committee has a positive effect on the Level

of Health Financial Performance’’
THIRD HYPOTHESIS TEST

1. Audit committee has a role to supervising the financial

statement, observising internal control system and
controls that can reduce the possibility of irregularities
2. Make control of the company, so that the agency
conflict can reduce
FOURTH HYPOTHESIS TEST

‘‘Company Size has a positive effect on the Level

of Health Financial Performance’’
FOURTH HYPOTHESIS TEST

1. Makes the investor confidence because shows the

ability to pay off the future liabilities
2. Can be easier at earnings funds and opportunity
to make substantial investment
3. Shows that capital invested can manage efficiently
and make stable of financial performance
FIFTH HYPOTHESIS TEST

‘‘Leverage, Board of Directors, Audit Committee and

Company Size Simultaneously has a positive effect on
the Level of Health Financial Performance’’