Academic literature on the topic 'Independent Board of Commissioners; Audit Committee; Board of Directors'

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Journal articles on the topic "Independent Board of Commissioners; Audit Committee; Board of Directors"

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Maria Yovita Bete. "Pengaruh Komisaris Independen , Dewan Direksi Dan Komite Audit Terhadap Manajemen Pajak (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2020)." Bulletin of Management and Business 3, no. 2 (2022): 389–405. http://dx.doi.org/10.31328/bmb.v3i2.220.

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The Influence of Independent Commissioners, Board of Directors and Audit Committee on Tax Management (Empirical study on manufacturing companies in the consumer goods industry listed on the Indonesian Stock Exchange for the period 2016 – 2020). This study aims to determine the effect of independent commissioners, boards of directors and audit committees on tax management either partially or simultaneously. The research strategy used in this study is a causality research strategy with the research method used is the documentation method. which is quantitative in nature taken from the financial
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Winanda, Dea Jenia, Fitri Yeni, and Putri Intan Permata Sari. "Pengaruh Corporate Governance Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening." PRIVE: Jurnal Riset Akuntansi dan Keuangan 7, no. 1 (2024): 28–41. http://dx.doi.org/10.36815/prive.v7i1.3150.

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The company becomes a measure to assess how well management manages future operational prospects. Thisl study aimsl to examine thel impact ofl the Independentl Boardl ofl Commissioners, Boardl lof Directors, andl Auditl Committee onl firml value withl Dividendl Policy asl an lIntervening lVariable. The purposivel sampling techniquel was usedl to selectl 24 manufacturingl companies inl the foodl and lbeverage sub-sectorl as research samples. The results showed that thel Independent Boardl of Commissionersl had nol significant impact onl dividend policy, while the Board of Directors and Auditl C
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Nugroho, Tri Cahyo, Warseno Warseno, and Isrial Isrial. "Pengaruh Struktur Dan Proses Corporate Governance Terhadap Kinerja Perusahaan Di Indonesia." IJAcc 1, no. 1 (2020): 39–52. http://dx.doi.org/10.33050/jakbi.v1i1.1379.

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The aims of the research is analyzing the influence of corporate governance structure and process on firm performance in Indonesia . The Indicators in this research is : institutional ownership, independent commissioner, board of directors size, board of directors meeting, board of commissioners meeting and audit committee meeting. Firm performance measured by TobinsQ value. This research uses multiplier regression analysis as statistic instrument. Population in this research is consumer goods manufacture listed on Bursa Efek Indonesia 2001-2015 obtain 85 samples base on determined criteria. T
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Nugroho, Tri Cahyo, Warseno Warseno, and Isrial Isrial. "Pengaruh Struktur Dan Proses Corporate Governance Terhadap Kinerja Perusahaan Di Indonesia." IJAcc 1, no. 1 (2020): 39–52. http://dx.doi.org/10.33050/ijacc.v1no1p4.

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The aims of the research is analyzing the influence of corporate governance structure and process on firm performance in Indonesia . The Indicators in this research is : institutional ownership, independent commissioner, board of directors size, board of directors meeting, board of commissioners meeting and audit committee meeting. Firm performance measured by TobinsQ value. This research uses multiplier regression analysis as statistic instrument. Population in this research is consumer goods manufacture listed on Bursa Efek Indonesia 2001-2015 obtain 85 samples base on determined criteria. T
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Puteri, Salma Andhika, Gendro Wiyono, and Risal Rinofah. "Pengaruh Good Corporate Governance dan Corporate Social Responbility terhadap Kinerja Keuangan pada Perbankan yang Terdaftar di BEI Periode 2017-2020." Ekonomis: Journal of Economics and Business 7, no. 1 (2023): 343. http://dx.doi.org/10.33087/ekonomis.v7i1.745.

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The implementation of Good Corporate Governance and Corporate Social Responsibility is important for a company. By implementing Good Corporate and Corporate Social Responsibility properly and correctly it will add to the image of the company, this will also improve the company's financial performance. This study aims to determine the effect of independent commissioner, board of directors, audit committee and Corporate Social Responsibility variables on financial performance in banks listed on the IDX. The sampling technique in this study used purposive sampling which produced 29 samples over 4
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Sebastianus Laurens, Amirul Maalikul Ghani, and Sugianto Sugianto. "The Effect of Good Corporate Governance and Corporate Social Responsibility toward Corporate Value." International Journal of Business, Humanities, Education and Social Sciences (IJBHES) 6, no. 1 (2024): 62–69. http://dx.doi.org/10.46923/ijbhes.v6i1.333.

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This study aimed to determine the effect of the size of independent commissioners, boards of directors, audit committees, institutional ownership and CSR disclosure on the value of manufacturing industry companies listed on the IDX in 2018 – 2022. This study employs a method with secondary data as the data source—methods of data collection in this study using literature or documentation studies. The sampling technique used was purposive sampling with multiple regression analysis techniques as the data analysis technique. The number of data used in this study is 175 samples. The results showed
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Hapsoro, Dody, and . "Relationship Analysis of Corporate Governance Mechanisms, Audit Fees, and Financial Report Quality in Indonesia." International Journal of Engineering & Technology 7, no. 3.21 (2018): 73. http://dx.doi.org/10.14419/ijet.v7i3.21.17099.

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The aim of this study is to examine the effect of corporate governance mechanisms on the financial reporting quality and examine the effect of corporate governance mechanisms on audit fees. In addition, this study also aimed to examine the effect of audit fees on the financial report quality. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2014 and 2015. The total sample is 144 companies. Data analysis was performed using Partial Least Squares (PLS). The results of this study show that the proportion of independent commissioners an
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Maharani, Destin Alfianika, and Paulina Rosna Dewi Redjo. "Corporate Governance Factors On Audit Report Lag." JAS (Jurnal Akuntansi Syariah) 7, no. 1 (2023): 58–72. http://dx.doi.org/10.46367/jas.v7i1.1084.

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This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag. The research population is companies that are members of the Jakarta Islamic Index for 2017-2019. Determination of the sample using purposive sampling technique, with predetermined criteria, to obtain 45 samples. This research is quantitative research whose data sources use secondary data originating from documentation in the form of company annual reports and literature. The analysis technique in this resea
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Kamayuli, Ni Made Kiki, and Luh Gede Sri Artini. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA." E-Jurnal Manajemen Universitas Udayana 11, no. 6 (2022): 1191. http://dx.doi.org/10.24843/ejmunud.2022.v11.i06.p07.

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This study is to analyze the effect of director’s board, commissioners board and the audit committee on return on assets as an element of company performance. The main control of good or bad corporate governance depends on the performance of the board of commissioners. The population in this study were 43 banking companies listed on the Indonesia Stock Exchange in 2014-2018. Purposive sampling method is used with 25 companies as samples. The data analysis technique used is Multiple Linear Regression. The results indicate that the number of the board of directors has significant positive effect
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Lumbanraja, Thorman. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PERUSAHAAN." Jurakunman (Jurnal Akuntansi dan Manajemen) 16, no. 2 (2023): 181. http://dx.doi.org/10.48042/jurakunman.v16i2.236.

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ABSTRACTThis study was conducted to determine whether good corporate governance has a significant influence on tax avoidance of manufacturing companies in the consumer goods industry sector that have been listed on the Indonesia Stock Exchange in 2021. In this study, the good corporate governance variabel is indicated by institutional ownership, board of directors, board of commissioners, independent board of commissioners and audit committee. Meanwhile, the tax avoidance variable is not indicated by other indicators. Tha samples used in this study were 79 companies using purposive sampling me
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Dissertations / Theses on the topic "Independent Board of Commissioners; Audit Committee; Board of Directors"

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Tarabay, Charbel. "L'impact de l'audit interne sur les performances des PME." Thesis, Université de Lorraine, 2016. http://www.theses.fr/2016LORR0316.

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L’objectif de ce travail de recherche consiste à déterminer l’impact du comité d’audit sur la performance financière des PME libanaises. Ceci dit que l’objectif consiste aussi à étudier l’influence du système de gouvernance sur l’indépendance du comité d’audit. Les variables mobilisées sont relatives aux caractéristiques du conseil d’administration et du comité d’audit. A cela s’ajoute, trois déterminants qui sont relatifs à l’indépendance du comité d’audit, la structure du conseil d’administration et l’impact du système dual. A titre indicatif la rentabilité des PME est relatée notamment à pa
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Book chapters on the topic "Independent Board of Commissioners; Audit Committee; Board of Directors"

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Agyei-Mensah, Ben Kwame, Otuo Serebour Agyemang, and Abraham Ansong. "Audit Committee Effectiveness, Audit Quality, and Internal Control Information Disclosures." In Corporate Governance Models and Applications in Developing Economies. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9607-3.ch001.

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This chapter examined the linkages between audit committees' effectiveness, audit quality, and internal control information disclosure. Empirical evidence on the effect of audit committee effectiveness and audit quality on internal control information disclosure is scanty. Using a 210 firm-year sample of firms listed on the Ghana Stock Exchange for the period 2013-2017, the chapter tried to fill the research gap. After controlling for board size, proportion of independent directors, and leverage, the results from univariate and multivariate analyses indicated that effective audit committee and
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Çelik, Şaban, and Tuna Can Güleç. "Corporate Governance and Performance." In Corporate Governance Models and Applications in Developing Economies. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9607-3.ch009.

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The purpose of the present study is to evaluate the current state of the linkage between corporate governance and performance. Corporate governance is by far the most important subject that should be studied due to its role and significance. Accordingly, there is intensive literature on corporate governance and its possible impact on performance. By conducting a systematic literature review, the authors provide the results of frequently used variables that supposed to reflect the character of corporate governance on firm performance. The study covers the findings of empirical papers that analy
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Bui, Hoang. "Determinant factors of information disclosure on sustainability reporting in Vietnam." In No Question: Sustainability is Everyone’s Business : IV. BBS International Sustainability Student Conference Proceedings. Budapest Business School, 2022. http://dx.doi.org/10.29180/9786156342386_4.

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Purpose: Sustainability reports in recent years have always received significant attention from stakeholders because of the benefits that stakeholders bring. This examination explores the factors that impact the sustainability of the firm's disclosure s in Vietnam's stock market. DesigN/methodology/approach: This research used the systematic literature review method to construct the theoretical model and investigated the levels of impact of determinants on information disclosure and transparency to achieve business sustainability in Vietnam's setting. Findings: The expected result has recogniz
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Conference papers on the topic "Independent Board of Commissioners; Audit Committee; Board of Directors"

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Suhendra, Euphrasia Susy, and Dini Tri Wardani. "The Influence of Corporate Governance Mechanism to Earnings Management on Indonesia and China Industrial Banking." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00597.

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The goal of this research is to evaluate the influence of managerial ownership structure, independent board of commissioners proportion, independent commissioner size, and audit committee size on earnings management in banking industry in China and Indonesia. The data used is secondary data with discretionary accrual as earnings management proxy. Data is processed and analyzed by independent samples t-test and multiple linear regression The results of this research show that there is a difference between earnings management, managerial ownership structure, proportion independent board of commi
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