The purpose of this study is to examine the effect of the size of the board of
commissioners, the size of the board of directors, and the size of the audit
committee simultaneously and partially on the financial performance of
manufacturing companies in the food and beverages sector listed on the Indonesia
Stock Exchange. The population in this study was 55 samples of manufacturing
companies in the food and beverages sector listed on the Indonesia Stock
Exchange. Data analysis techniques in this study using multiple linear regression
analysis. The type of data used in this research is secondary data. The results show
that the size of the board of commissioners, the size of the board of directors and
the size of the audit committee simultaneously have a positive effect on the
financial performance of manufacturing companies in the food and beverages
sector listed on the Indonesia Stock Exchange. The size of the Board of
Commissioners partially affects the financial performance of manufacturing
companies in the food and beverages sector listed on the Indonesia Stock
Exchange. The size of the Board of Directors partially has a negative effect on the
financial performance of manufacturing companies in the food and beverages
sector listed on the Indonesia Stock Exchange. The size of the Audit Committee
partially has a negative effect on the financial performance of manufacturing
companies in the food and beverages sector listed on the Indonesia Stock
Exchange.