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

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Published: 2 June 2025

Last updated: 31 July 2025

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1

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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Sa’diah, Wulan Maulidiss, and Mohamad Nur Utomo. "PERAN GOOD CORPORATE GOVERNANCE DALAM MEMINIMALISIR TERJADINYA FINANCIAL DISTRESS." BISMA: Jurnal Bisnis dan Manajemen 15, no. 1 (2021): 36. http://dx.doi.org/10.19184/bisma.v15i1.21322.

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This study aims to determine the effect of managerial ownership, independent board of commissioners, board of directors, and audit committee on financial distress in banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research used the purposive sampling method with a sample of 41 companies consisting of 205 observational data. Data were analyzed using logistic regression. The results showed that independent board of commissioners and board of directors had a significant and negative effect on financial distress. However, managerial ownership and audit committee di

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Suripto, Suripto. "PENGARUH KEPEMILIKAN TERKONSENTRASI, KOMITE PENUNJANG DEWAN KOMISARIS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK." Jurnal Akuntansi Trisakti 9, no. 2 (2022): 309–26. http://dx.doi.org/10.25105/jat.v9i2.14542.

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This study aims to examine and analyze the effect of concentrated ownership, the supporting committees of the board of commissioners as proxy for the audit committee and the risk management and corporate governance committee as proxy for the board of directors and independent commissioners on tax aggressiveness. The type of research used is quantitative associative. The population in this study are companies that are members of the energy sector listed on the Indonesia Stock Exchange in 2016-2020 as many as 53 companies. Determination of the sample of this study was carried out through purposi

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Devie, Devie, Nathania Marchella Angelina Anggono, Vincent Christian Satya Pradana, and Hendri Kwistianus. "The Analysis of Corporate Governance on Integrity Financial Statements in Banking Companies Listed on The Indonesia Stock Exchange." International Journal of Organizational Behavior and Policy 3, no. 2 (2024): 97–108. http://dx.doi.org/10.9744/ijobp.3.2.97-108.

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The integrity of financial statements is often questioned due to manipulation of accounting data, involving directors, commissioners, audit committees, and company owners. This study empirically demonstrates the impact of corporate governance - through board size, independent commissioners, audit committees, and institutional ownership - on financial statement integrity. Using quantitative methods, the study involved 37 banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. The results show that board size, independent commissioner, audit committee, institutional ownershi

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Hendrawan, Putri Sekarini, Fadhia Pramesti, Friscilla H. M. Budiman, Victoria R. M. Wattimena, and Lila Meilinda. "The effect of good corporate governance on financial performance in the financial sector." Priviet Social Sciences Journal 2, no. 2 (2022): 21–23. https://doi.org/10.55942/pssj.v2i2.136.

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This study examines the effect of Good Corporate Governance (GCG) on the financial performance of Islamic banks in Indonesia, with a focus on the period 2011–2014. Financial performance, measured by Return on Assets (ROA), serves as the dependent variable, while GCG components such as the board of directors, independent commissioners, sharia supervisory board, and audit committee act as independent variables. Using panel data regression analysis through Eviews 9.0, the results reveal that only the board of directors significantly and positively impacts financial performance (t = 3.123652, p &l

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Mitayanti, Mitayanti, and Iman Waskito. "The Influence of Good Corporate Governance Mechanism and Audit Quality on the Level of Accounting Conservatism." Formosa Journal of Multidisciplinary Research 3, no. 8 (2024): 2909–26. http://dx.doi.org/10.55927/fjmr.v3i8.10420.

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The objective of this study is to determine whether Managerial Ownership, an Independent Board of Commissioners, a Board of Directors, an Audit Committee, and Audit Quality influence Accounting Conservatism in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2022. The sampling technique was purposive sampling of 37 companies that satisfied the criteria. The technique employs panel data regression analysis with the Eviews 12 software. The outcomes of the study show that partial managerial ownership and the board of directors have an impact on accounting cons

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Istutik, Abhitah Riezq, and Fernanda Hadiana. "The Influence of Good Corporate Governance Structure on the Quality of Financial Reports." Journal of Economics, Finance And Management Studies 08, no. 05 (2025): 2999–3004. https://doi.org/10.5281/zenodo.15479000.

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This quantitative research with Good Corporate Governance Structure as an independent variable proxied by 3 indicators, namely the independent board of commissioners, audit committee, and board of directors, and the dependent variable is the Quality of Financial Reports. The sample of this study consisted of 20 companies that were consistently listed on the Jakarta Islamic Index (JII) during the 2021-2023 period. The measurement method in this study is a quantitative method with the Partial Least Square (PLS) method which in its statistical testing uses the SmartPLS 4 program. The results of t

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Rosada, Amrina. "The Effect of Good Corporate Governance Implementation on Islamic Bank Financial Performance." Management Analysis Journal 10, no. 1 (2021): 55–61. http://dx.doi.org/10.15294/maj.v10i1.44339.

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This study aims to examine the effect of Good Corporate Governance on Financial Performance at Islamic Banks. The independent variable in this study is Good Corporate Governance as measured by the board of directors, the independent board of commissioners, the islamic supervisory board and the audit committee. The population in this study were 11 Islamic commercial banks listed on the Indonesia Stock Exchange. This research data was obtained from the annual report for 2015-2019. The results showed that the audit committee has an effect on financial performance as measured by return on assets,

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Asshodhiqoh, Khusnus Sirota, and Sutrisno. "Corporate Governance Mechanism and Earning Management in Indonesian Islamic Bank." International Journal of Economics, Business and Management Research 06, no. 05 (2022): 124–39. http://dx.doi.org/10.51505/ijebmr.2022.6510.

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This study aims to determine how the influence of the board of directors, board of commissioners, sharia supervisory board, audit committee, and risk management committee on earnings management of Islamic banking in Indonesia. The independent variables in this study are the board of directors, the board of commissioners, the sharia supervisory board, the audit committee, and the risk management committee. The dependent variable in this study is earnings management. The sample used in this study is Islamic commercial banks in Indonesia in 2016- 2020. The results of this study indicate that the

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Febrianti, Karmila, and Nurul Hasanah Uswati Dewi. "The effect of corporate governance on company value (Empirical study of LQ 45 companies listed on the Indonesia Stock Exchange period 2015-2017)." Indonesian Accounting Review 9, no. 2 (2019): 155. http://dx.doi.org/10.14414/tiar.v9i2.1769.

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This research aims to examine the effect of corporate governance on company value of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The corporate governance mechanism consists of institutional ownership, proportion of independent commissioner, managerial ownership, independent audit committee, remuneration and nomination committee, board of directors, and board of commissioners, while firm value is proxied by Tobin’s Q. This research used 106 companies as a sample taken from a population of 135 companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The

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Tuzzohra, Fatimah, Hendy Satria, and Ranat Mulia Pardede. "PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORT DENGANUKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." CASH 7, no. 2 (2024): 143–57. https://doi.org/10.52624/cash.v7i2.2455.

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Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan kinerja keuangan terhadap sustainability report dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Good corporate governance yang diterapkan dalam penelitian ini adalah dewan direksi, komite audit dan dewan komisaris independen. Data yang digunakan berupa data sekunder dengan sampel terdiri dari 20 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode 2020-2023. Pemlihan sampel dilakukan dengan metode purposive sam

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Dewata, Evada, Hamdy Hadi, and Hadi Jauhari. "Determinants of financial reporting quality and its implications on the financial performance of state-owned enterprises (SOEs)." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 521–30. http://dx.doi.org/10.22495/rgcv6i4siart11.

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This research aimed at analyzing the influence of the size of the board of directors, the composition of the independent commissioners, the effectiveness of audit committee and government ownership of the financial reporting quality and its implications on the financial performance of state-owned enterprises. Research population is state-owned enterprises listed on the Indonesia Stock Exchange from 2010-2014. There were 50 companies assigned as the sample of this research by using purposive sampling method. The results showed that partially, the size of the board of director, the composition o

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Silitonga, Merry Kristina, and Klemensia Erna Christina Sinaga. "The Effect of Good Corporate Governance on the Financial Performance of Mining Companies." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 15, no. 2 (2012): 117–28. http://dx.doi.org/10.47768//gema.v15n2.202302.

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The objective of the study is to identify the effect of board of directors’ size, board of commissioners' size, audit committee and board of independent commissioner’s proportion towards the financial performance of mining companies that listed in the Indonesian Stock Exchange from 2013 to 2017. The background of the study is the essence of the successful implementation of Good Corporate Governance through the internal mechanism such as board of directors, board of commissioners and audit committee. The researcher used Return on Investment (ROI) as measurement of company’s financial performanc

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Putri, Meyzia Irestia, Mujino Mujino, and Risal Rinofah. "PENGARUH KOMPOSISI PENGELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia)." Jurnal Fokus Manajemen Bisnis 10, no. 1 (2020): 73. http://dx.doi.org/10.12928/fokus.v10i1.1425.

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This study aims to examine the effect of the composition of company managers on financial performance. The composition of the company management is proxied by using the number of independent commissioners, the board of commissioners, and the board of directors. The company's financial performance is measured by profitability ratios, namely Return On Investment (ROI). The population in this study are companies that are included in the State Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2010-2018.The sample selection technique used purposive sampling method. Based on t

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Anggraeni, Rekha Dwi, Benny Barnas, and Radia Purbayati. "Analisis Pengaruh Mekanisme Internal Good Corporate Governance Terhadap Profitabilitas Perusahaan." Journal of Applied Islamic Economics and Finance 3, no. 1 (2022): 129–40. http://dx.doi.org/10.35313/jaief.v3i1.3862.

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This study aims to determine the effect of the Internal Good Corporate Governance Mechanism proxied by the Board of Directors, Board of Commissioners, Independent Commissioner, and Audit Committee on Profitability as measured by ROA and ROE. The data used is secondary data obtained from 14 Annual Reports of companies that are members of the infrastructure, utilities, and transportation sectors registered at ISSI for the period 2016–2020.The research method used is quantitative research with panel data regression analysis. The results of this study indicate that the Board of Directors, Board of

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Rasyid, Elly, Novi Yanti Tonggina Pakpahan, and Fharel M. Hutajulu. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Studi kasus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015." Fundamental Management Journal 2, no. 1 (2018): 5–13. http://dx.doi.org/10.33541/fjm.v2i1.542.

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This research aims is to determine the effect of good corporate governance (GCG) as measured by the commissioners (meeting activity), the board of directors, independent board and audit committee on the financial performance of banks as measured by return on assets (ROA). Data are obtained from secondary data in the form of annual reports and company GCG Report for the period 2012-2015 contained in www.idx.co.id. Sampling using purposive sampling. The results of this study indicate simultaneous testing with a significance level of 0.030 <0.05 states that the board of commissioners (meeting

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Rasyid, Elly, Novi Yanti Tonggina Pakpahan, and Fharel M. Hutajulu. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Studi kasus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015." Fundamental Management Journal 2, no. 1s (2018): 5–13. http://dx.doi.org/10.33541/fjm.v2i1s.542.

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This research aims is to determine the effect of good corporate governance (GCG) as measured by the commissioners (meeting activity), the board of directors, independent board and audit committee on the financial performance of banks as measured by return on assets (ROA). Data are obtained from secondary data in the form of annual reports and company GCG Report for the period 2012-2015 contained in www.idx.co.id. Sampling using purposive sampling. The results of this study indicate simultaneous testing with a significance level of 0.030 <0.05 states that the board of commissioners (meeting

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Yazid, Helmi, Iis Ismawati, Dirvi Surya Abbas, and Lili Sugeng Wiyantoro. "The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic." Banks and Bank Systems 20, no. 2 (2025): 156–65. https://doi.org/10.21511/bbs.20(2).2025.13.

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Effective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical disclosures and financial reporting. This study aims to examine the impact of corporate governance and voluntary ethical disclosure on financial reporting in the banking sector in Indonesia during the COVID-19 pandemic. The study uses a quantitative approach focusing on a panel study of 120 banks listed on the Indonesia Stock Exchange from 2019 to

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Musemmil, Muhammad, Wiwik Fitria Ningsih, and Ratih Rakhmawati. "The Influence Of Green Accounting Implementation And Good Corporate Governance Mechanisms On The Profitability Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019-2023." Majalah Ilmiah Dian Ilmu 23, no. 2 (2024): 181–99. https://doi.org/10.37849/midi.v23i2.390.

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This research aims to analyze and prove the effect of implementing Green Accounting and Good Corporate Governance mechanisms which include managerial ownership, board of directors, independent board of commissioners and audit committee on profitability. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. This research used a sampling technique, namely purposive sampling, so that a sample of 12 companies was obtained. The data analysis method uses multiple linear regression analysis with the help of IBM SPSS Statistics 25. The research r

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Nugrahani, Tri Siwi, Taslim Firdaus, and Ratna Purnama Sari. "The influence of financial performance and governance on non-financial performance disclosures." Journal of Accounting and Investment 25, no. 2 (2024): 584–600. http://dx.doi.org/10.18196/jai.v25i2.21378.

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Research aims: This research aims to examine the influence of financial performance and corporate governance on non-financial performance, i.e., the disclosure of the sustainability report (SR).Design/Methodology/Approach: This research used a sample of 35 industrial companies listed on the IDX during 2017-2022 and prepared annual reports (AR) and SR. The total observation data was 210 companies. The data analysis technique employed multiple regression and hypothesis testing using the t-test, with a significance of 5%.Research findings: The research results demonstrated that governance, includ

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Putri, Della Gracia Yudistya, and Supramono. "Good Corporate Governance and Financial Performance: Moderating Effects of Company Size." Quantitative Economics and Management Studies 3, no. 6 (2022): 932–43. http://dx.doi.org/10.35877/454ri.qems1251.

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This study aims to determine the effect of components of good corporate governance, namely the size of a board of directors, independent board of commissioners, and audit committee size, on company performance as proxied by ROA with company size as moderating variable. A total of 65 samples were used. The data processing method used in this research is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 10 software. The result showed the size of the board of directors and the independent board of commissioners do not affect ROA, and only the audit committee affe

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Afriatun Khasanah, Nur Isna Inayati, Iwan Fakhruddin, and Bima Cinintya Pratama. "Influence of Board Directors, Independent Commissioners, Audit Committee on CSR." Jurnal Akuntansi Keuangan dan Bisnis 16, no. 2 (2023): 363–72. http://dx.doi.org/10.35143/jakb.v16i2.6194.

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This research aims to determine how the size of the board of directors, educational background of directors, representation of female directors, proportion of independent commissioners, and audit committees affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX that publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. This

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Aprilia, Erika Astriani. "EFFECT OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE STRUCTURE ON COMPANY VALUE AND ECONOMIC ADDED VALUE AS INTERVENING VARIABLE." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 1, no. 3 (2018): 225. http://dx.doi.org/10.32493/eaj.v1i3.y2018.p225-233.

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The purpose of this study to test the effect of Good Corporate Governance Structure, Sustainability Reporting Disclosure, and Firm Value on the Economic Value Added as an intervening variable. This study uses secondary data from the period 2010-2015 to firms listed at Indonesia Exchange. The sampling technique used purposive sampling. Tools to process the data using SPSS 23.The results showed Board of Commissioners Size, Independent Commissioner, Institutional Ownership have a significant impact on Firm Value while Board of Directors Size, Audit Committee, Managerial Ownership does not have ef

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Sari Tanjung, Novia, and Barlia Annis Syahzuni. "The Impact of Good Corporate Governance Mechanism and Firm Size on Earnings Management." International Journal of Economics, Management and Accounting (IJEMA) 1, no. 7 (2023): 509–24. https://doi.org/10.47353/ijema.v1i7.82.

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This study aims to investigate the mechanism of company management based on the indicators of the Board of Directors by proxy comparing the total members of the company's board of directors with the number specified in the Financial Services Authority Regulations, Independent Commissioners by proxy dividing the percentage of total independent commissioners and total company commissioners, Audit committee meetings are proxied based on the frequency of meetings held by the audit committee and Audit Committee Expertise is measured by calculating the proportion of audit committee members who have

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Widiatmoko, Jacobus. "CORPORATE GOVERNANCE MECHANISM AND CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE." Relevance: Journal of Management and Business 3, no. 1 (2020): 13. http://dx.doi.org/10.22515/relevance.v3i1.2345.

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This study aims to empirically examine the effect of corporate governance and corporate social responsibility on corporate value using agency perspectives and stakeholder theory. Corporate governance is measured using an independent commissioner, a board of directors, and an audit committee. The research data were obtained from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The test results using multiple linear regression indicate that corporate governance as measured by the board of directors and audit committee has a positive effect on company value. Meanwhile,

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Kurniawan, Agung, Wahidahwati, and Titik Mildawati. "The Effect Of Good Corporate Governance On Firm Value With Financial Performance As An Intervening Variable." Lead Journal of Economy and Administration 2, no. 1 (2023): 58–71. http://dx.doi.org/10.56403/lejea.v2i1.119.

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This study aimed to find out either the direct or indirect effect of the board of directors, independent commissioners, and audit committees on firm value, with financial performance as the intervening variable. Furthermore, the population was State-Owned Enterprises that were listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The data collection technique used purposive sampling, which used two criteria for the sample. In line with that, there were 20 companies as the samples which required to be observed. Moreover, the data analysis technique used Path analysis with SPSS. As the

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Nurbaiti, Annisa, and Emeralda Diva Vania. "Analysis Of The Influence Of Sustainability Reporting, Auditor Switching, And Good Corporate Governance On Going Concern Audit Opinion." Jurnal Indonesia Sosial Teknologi 4, no. 11 (2023): 1895–904. http://dx.doi.org/10.59141/jist.v4i11.782.

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Going concern is a basic assumption of financial statements preparation, where the company must able to maintain its operational survival in the present and also be able to continue the business in the future. The purpose of this study is to test the influence of sustainability reporting, auditor switching, and good corporate governance as measured through variables of managerial share ownership, independent commissioners, board of directors, and audit committees on the provision of audit opinions on the going concern of coal sub-sector companies listed on the Indonesia Stock Exchange in 2016-

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Dini Wahjoe Hapsari, Roy Budiharjo, Dudi Pratomo, and Hanif Yazid. "Profitability in Linking Governance Structure and Firm Value." Jurnal Akuntansi 29, no. 2 (2025): 206–24. https://doi.org/10.24912/ja.v29i2.2421.

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The governance structure of SOEs is distinctive, with board directors managing while the audit committee, independent commissioners, and shareholders supervise. This study evaluates SOEs' success by analyzing profitability as a mediator between corporate governance and firm value. The study focused on SOEs listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with 100 data observations obtained via purposive sampling. Panel data analysis revealed that the audit committee, independent commissioners, and institutional ownership significantly influence profitability. However, board dire

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Silvirianiti, Ratih, and Tumirin Tumirin. "Pengaruh Struktur Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan." Journal of Culture Accounting and Auditing 1, no. 1 (2022): 51. http://dx.doi.org/10.30587/jcaa.v1i1.4019.

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The purpose of this study is to examine the effect of corporate governance structure consisting of the Board of Directors, Independent Commissioners, Audit Committee and Audit Opinion on the timeliness of financial reporting. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), during 2016-2018. Total samples tested in this study were 105 samples that met the criteria as research samples. The analysis technique used is logistic regression analysis. The results showed that the Independent Commissioner had a negative effect on the timel

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Fitriasari, Rizka, Vina Sri Astuti, and Reyhan Achmad Karis. "Pengaruh Pengungkapan Pertanggung Jawaban Sosial dan Struktur Tata Kelola terhadap Reputasi Perusahaan." Manajemen & Bisnis Jurnal 11, no. 1 (2025): 10–30. https://doi.org/10.37303/embeji.v11i1.246.

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Abstract. The purpose of this study is to identify the effect of corporate social responsibility disclosure and corporate governance structure including the number of board of commissioner members, percentage of independent commissioners, number of board of commissioners meetings, number of board of directors meetings, number of audit committee meetings, the presence of nomination and remuneration committee on firm reputation in manufacturing companies in Indonesia. The samples are 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021 which were taken using

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Prasetya, Fernando. "Analisis Pengaruh Good Corporate Governance Terhadap Financial Distress Dimoderasi Kinerja Keuangan." Jurnal Akuntansi 15, no. 1 (2023): 153–76. http://dx.doi.org/10.28932/jam.v15i1.6226.

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The purpose of this study is to analyze and describe the influence of Good Corporate Governance which is proxied by Institutional Ownership, Managerial Ownership, Board of Directors, Board of Commissioners, Independent Commissioners and Audit Committee on Financial Distress with Financial Performance as a moderator. The research population consists of 170 manufacturing companies in 2020-2021 which are listed on the Indonesia Stock Exchange (IDX). The sample research method used was purposive sampling and 46 units of analysis were selected from 23 companies. The data analysis technique used in

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Novitasari, Bunga, Andi Manggala Putra, and Akhmad Saebani. "Pergantian Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan." Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 24, no. 1 (2021): 60–78. http://dx.doi.org/10.35591/wahana.v24i1.262.

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This study aims to examine the turnover of the board of commissioners, board of directors, audit committee, and independent board of directors on the disclosure of sustainability reports. In this study turnover was measured using member recruitment and member removal. The sample in this study amounted to 135 samples from 45 financial companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The analysis technique used is panel data regression analysis using STATA 13. The results of this study found that the recruitment of the board of commissioners, the board of directors,

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Gunawan, Erick Teofilus, Sofian Sofian, Hendra Wijaya, and S. Patricia Febrina Dwijayanti. "FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS." Research In Management and Accounting 4, no. 2 (2021): 92–105. http://dx.doi.org/10.33508/rima.v4i2.3462.

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This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms. The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, ind

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Muis, Muhammad Abdul, and Satria Adhitama. "Good Corporate Governance toward Intellectual Capital." AFRE (Accounting and Financial Review) 5, no. 2 (2022): 150–58. http://dx.doi.org/10.26905/afr.v5i2.7809.

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This research aims to analyze the effect of the audit committee, board of directors, board of commissioners on intellectual capital in LQ-45 companies listed on the Indonesia Stock Exchange the period of 2016-2019. The results of this study indicate that partially the Audit Committee (KA) variable has a positive and significant influence on Intellectual Capital (IC). The variable of the Board of Directors (DD) has a negative but not significant effect on Intellectual Capital (IC). While the variable Board of Commissioners (DK) has a positive but not significant effect on Intellectual Capital (

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Immanuel, Gilbert, and Elfina Astrella Sambuaga. "The influence of corporate governance elements on the disclosure of sustainability reporting." Kompartemen : Jurnal Ilmiah Akuntansi 22, no. 2 (2024): 287. https://doi.org/10.30595/kompartemen.v22i2.23754.

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This research aims to provide empirical evidence on the influence of the implementation of corporate governance on sustainability reporting disclosure. The governance components in this study focus on the presence, educational background, and the frequency of board of commissioners, board of directors, and audit committee meetings that contribute to the establishment, implementation, and oversight of sustainability-related company policies. The research sample consists of 78 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022, selected using

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Sari, Wiwin Indah, Haifah Haifah, and Wiwik Fitria Ningsih. "Analisis Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Pada Bank Swasta Devisa Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019." JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 2, no. 1 (2021): 1–20. http://dx.doi.org/10.31967/jakuma.v2i1.513.

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    This study aims to analyze the effect of good corporate governance and profitability on firm value in National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Good corporate governance variable is proxied by the board of commissioners, board of directors, and audit committee, while profitability is proxied by net profit margin (NPM). The research sample was selected based on purposive sampling technique, so as to obtain a sample of 14 national foreign exchange private banks. The analytical method used is multiple

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Khanza, Mudhi’ah, Amellia Putri, Fitami Hasanatul Kariima, Elda Maihardina Putri, and Zaitul Zaitul. "Pengungkapan Corporate Social Responsibility dari Perspektif Board Governance Gender Diversity." AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis 5, no. 2 (2025): 1162–75. https://doi.org/10.37481/jmeb.v5i2.1377.

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This research aims to determine the effect of gender diversity (on the board of commissioners, board of directors, and audit committee), company size, and company age on corporate social responsibility (CSR) disclosure. The object of this research is the company operating in the agricultural products sector, consisting of 22 companies listed on the Indonesia Stock Exchange. Secondary data is collected using observation techniques in annual report data and sustainability reports. This research has three variables: dependent variable (corporate social responsibility) and independent variables (g

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Dewi, Ida Ayu Sintya Puspita, and I. Wayan Ramantha. "Good Corporate Governance, Ukuran Perusahaan, dan Sustainability Report dengan Kepemilikan Institusional Sebagai Pemoderasi." E-Jurnal Akuntansi 31, no. 6 (2021): 1451. http://dx.doi.org/10.24843/eja.2021.v31.i06.p08.

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This study aims to obtain empirical evidence regarding the influence of the board of directors, independent commissioners, audit committee, and company size on the sustainability report with institutional ownership as a moderating variable. The number of samples used was 117, with the sample collection method using purposive sampling method, while the data collection method used in this study was documentation. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the board of directors, independent commissioners, and audit committee had a positive ef

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Gumilang, Andika Mugi. "Analysis of The Implementation of Good Corporate Governance in Financial Performance: Case Study of State-Owned Commercial Banks 2013-2020." Scientia 2, no. 1 (2023): 12–15. http://dx.doi.org/10.51773/sssh.v2i1.127.

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This study aims to determine the effect of Good Corporate Governance on Financial Performance in state-owned commercial bank companies for the 2013-2020 period. GCG Disclosures are based on the Board of Directors, Independent Commissioners and the Audit Committee. Financial performance is proxied by profitability using ROA. The type of data used in this study is secondary data in the form of annual reports and continuous reports. This study uses a purposive sampling technique to obtain 4 company samples. The data analysis technique used panel data regression which was processed using EViews 10

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Sumani, Sumani. "The Structure of Good Corporate Governance and Financial Indicators as Predictor of Financial Distress in Mining Sector Company in Indonesia." Research in Business and Management 6, no. 1 (2019): 1. http://dx.doi.org/10.5296/rbm.v6i1.13440.

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The purpose of the paper are: (1) to examine financial indicators, including: current ratio, return on assets, debt to assets ratio, and total asset turn over as a predictor of financial distress in mining sector companies in Indonesia; (2) to examine the structure of Good Corporate Governance including: independent commissioner, audit committee, board of directors, independent audit committee ratios with non-independent, and institutional ownership ratio with managerial ownership as predictor of financial distress in mining sector company in Indonesia. Type of research is quantitative explana

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Anggraini, Desy Ismah, and Wiwiek Dianawati. "PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 15, no. 2 (2018): 36. http://dx.doi.org/10.19184/jauj.v15i2.7624.

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This study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement. The study used samples of listed companies ion Indonesia Stock Exchange (IDX) in all industries with excluding the financial industry, and the study period in 2012 to 2016. Result show that the number of board of directors and proportion of independent commissioners in company has a negative relationship to the restatement, but is not significant. The frequency of audit committee meetings has a positive and signi

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