The purpose of this study was to analyze the effect of the audit committee,
independent board of commissioners, board of directors, and audit quality on
financial performance. The source of data used is secondary data in the form of
company's financial and annual reports. The population used in this study are
financial sector companies with a sample of Islamic commercial banks registered
with the Financial Services Authority in the period 2013-2020. The data
collection technique used purposive sampling technique, while the sample
obtained was 112 observational data. The data analysis techniques used in this
research are descriptive statistics, classical assumption test, multiple regression
analysis test, and statistical hypothesis testing. The results of this study indicated
that independent audit committee and board of commissioners variables have no
effect on financial performance, board of directors has a negative effect on
financial performance and audit quality has a positive effect on financial
performance.