SUMMARY
The purpose of this study was to analyze the effect of the number of the Board of Commissioners, the Board of Directors and the Audit Committee on the dependent variable, namely the profitability of the company as proxied by Return on Equity (ROE). The population used is the banking sub-sector companies listed on the Indonesia Stock Exchange. The sampling method in this study uses a non-probability sampling technique with a purpusive sampling method where in determining it uses certain criteria, namely banking sub-sector companies that consistently publish financial reports, disclose GCG, earn positive profits on the Indonesia Stock Exchange (IDX) during the 2017-2019 period so that found as many as 78 sample units. The analytical test model used in this hypothesis is to use multiple linear regression analysis. The results showed that the number of the Board of Commissioners and the number of the Audit Committee had no significant effect on ROE, while the number of the Board of Directors had a significant positive effect on Return On Equity (ROE). Simultaneously the number of each Board of Commissioners, Board of Directors and Audit Committee has a significant effect on the ROE of banking sub-sector companies on the Indonesia Stock Exchange for the 2017-2019 period.