Analysis of the Influence of the Board of Directors, Company Size, Management Ownership, and Kap Audit on the Financial Performance of Bank Perkreditan Rakyat (BPR)

This study aims to analyze the effect of board directors, firm size, managerial ownership, and audit KAP (Public Accounting Firm) on financial performance Bank Perkreditan Rakyat(BPR). type research is associative research. In this study, population rural banks located in Bekasi area was used. The data obtained based reports that have been published website Financial Services Authority (www.ojk.go.id) for period 2018-2021. from results were analyzed using multiple linear regression analysis models Eview 10 software program. showed variable had a significant influence return assets area. because resulting p-value smaller than 0.05. Then size significantly affects non-performing loans with negative relationship direction. also proven similar direction, namely negative. Both are able affect Simultaneously found company audits or BPRs 2018-2021 period.