Log in

Relevant bibliographies by topics / Independent Board of Commissioners / Journal articles

To see the other types of publications on this topic, follow the link: Independent Board of Commissioners.

Journal articles on the topic 'Independent Board of Commissioners'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Independent Board of Commissioners.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Sutejo, Bertha Silvia, Werner Ria Murhadi, and Fransisco Octaviano. "Implementation of Corporate Governance in Emerging Markets: Indonesia Stock Exchange and Singapore Stock Exchange." Ekonika : Jurnal Ekonomi Universitas Kadiri 9, no. 1 (2024): 113–36. http://dx.doi.org/10.30737/ekonika.v9i1.5501.

Full text

Abstract:

The objective of this study is to examine the execution of corporate governance in manufacturing sector firms listed on Indonesia and Singapore's stock exchanges. The study reveals that an increase in the frequency of audit committee meetings has a substantial and favorable impact on Indonesia's financial performance. Conversely, in the case of Singapore, there is a notable adverse impact on financial performance. However, the presence of an independent board of commissioners, a higher frequency of commissioner’s meetings, a more significant percentage of managerial share ownership, and the ma

APA, Harvard, Vancouver, ISO, and other styles

2

Aryani, Y. Anni, Isna Putri Rahmawati, and Doddy Setiawan. "APAKAH STRUKTUR DEWAN KOMISARIS BERPENGARUH TERHADAP KINERJA PERUSAHAAN?" MIX: JURNAL ILMIAH MANAJEMEN 8, no. 3 (2018): 597. http://dx.doi.org/10.22441/mix.2018.v8i3.009.

Full text

Abstract:

This research aims at examining the effect of board of commissioners structure on firm performance using Indonesian context. We investigate the effectiveness of three characteristics of board of commissioners including percentage of independent commissioners, percentage of woman in board of commissioners and size. Sample of the study consists of firm listed in Jakarta Islamic Index during 2006 – 2016 periods. There are 258 firm-years as sample of the study. The result of the study shows that percentage of independent commissioners and percentage of woman in board of commissioner have significa

APA, Harvard, Vancouver, ISO, and other styles

3

Sari, Maria Puspita Nugrahaning, and Doddy Setiawan. "Do Attributes of the Board of Commissioners Affect Accounting Conservatism? The Role of Foreign Institutional Investors." Jurnal Ilmiah Akuntansi dan Bisnis 19, no. 1 (2024): 185. http://dx.doi.org/10.24843/jiab.2024.v19.i01.p12.

Full text

Abstract:

This study examines the influence of board of commissioners' characteristics on accounting conservatism, with foreign institutional investors serving as a moderating variable. One novel aspect of this research is the focus on the tenure of the president commissioner. The methodology employed is quantitative, utilizing a panel data regression model via EViews. Data analysis was conducted using the Fixed Effect Model (FEM) test. The sample includes 314 manufacturing companies listed on the IDX from 2019 to 2022. The findings reveal that the tenure of the president commissioner, alongside the pre

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

5

Hasibuan, David H. M., and Meiliani Auliya. "The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017." Riset 1, no. 2 (2019): 079–89. http://dx.doi.org/10.35212/riset.v1i2.22.

Full text

Abstract:

The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings on the level of risk disclosures. The results show that the frequency of board meetings, the proportion of independent audit committee and frequency of audit committee meetings significantly affect the level of risk disclosures, while the proportion of independe

APA, Harvard, Vancouver, ISO, and other styles

6

Haris, Abdul, Iskandar Muda, and Isfenti Sadalia. "The Influence of Independent Commissioners, Islamic Social Reporting, and Sharia Supervisory Board on Earning Management with Firm Size as a Moderating Variable in Sharia Commercial Banks in Indonesia." International Journal of Research and Review 10, no. 1 (2023): 333–43. http://dx.doi.org/10.52403/ijrr.20230136.

Full text

Abstract:

This study aims to determine whether independent commissioners, Islamic social reporting and sharia supervisory boards affect earnings management. This study also aims to determine whether firm size can moderate the relationship between independent commissioners, Islamic social reporting, and sharia supervisory boards on earnings management. The population used in this study are Islamic Commercial Banks registered with the OJK from 2013-2021. The sample selection was carried out using the purposive sampling method. The number of samples in this study was 14 Islamic Commercial Banks, so a total

APA, Harvard, Vancouver, ISO, and other styles

7

Setyarahman, Astrid Ariyani, and Indira Januarti. "The Influence of Corporate Governance and Executive Compensation on the Likelihood of Financial Statement Fraud: Empirical Study on Property, Real Estate, and Construction Companies Listed on the IDX in 2019-2021." International Journal of Science and Society 7, no. 1 (2025): 162–76. https://doi.org/10.54783/ijsoc.v7i1.1369.

Full text

Abstract:

This study aims to obtain empirical evidence and analyze the effect of corporate governance such as the independent board of commissioner, the number of board meetings, the age of the board of commissioners, the financial and/or accounting expertise of the board of commissioners, the independent audit committee and executive compensation on financial statement fraud. The sampling method used is purposive sampling. Secondary data is obtained from annual financial reports for the 2019-2021 period with certain characteristics. Samples are obtained from Bloomberg data or obtained directly from the

APA, Harvard, Vancouver, ISO, and other styles

8

Regina Theresia Eku and Hasnawati Hasnawati. "Pengaruh Biaya Lingkungan Dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan Dengan Dewan Komisaris Independen Sebagai Pemoderasi." Journal of Creative Student Research 2, no. 1 (2024): 97–116. http://dx.doi.org/10.55606/jcsrpolitama.v2i1.3464.

Full text

Abstract:

This research was conducted because researchers wanted to know the influence of environmental costs, environmental disclosure and environmental performance on company value with an independent board of commissioners as moderator in manufacturing companies in Indonesia during the period 2021 to 2022. This research is a replication of Hidayat et al's research. al., (2023) "The Effects of Environmental Cost, Environmental Disclosure and Environmental Performance on Company Value with Independent Board of Commissioners as Moderation" in research conducted on the Indonesia Stock Exchange in 2018-20

APA, Harvard, Vancouver, ISO, and other styles

9

Karina, Ria, and M. Azza Alfarizi. "THE ROLE OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN INDONESIA." JURNAL DIMENSI 10, no. 3 (2021): 543–54. http://dx.doi.org/10.33373/dms.v10i3.2883.

Full text

Abstract:

This study aims to analyze the effect of implementing good corporate governance in controlling corporate earnings management in companies listed on the Indonesia Stock Exchange (IDX). Earnings management is the dependent variable in this study and the independent variables used in this study are the board of commissioner’s size, the independent board of commissioner’s size, the board of commissioner’s activity, of the audit committee size, the independent audit committee size and the audit firm size. The control variables in this study are audit quality, company size, leverage, and return on a

APA, Harvard, Vancouver, ISO, and other styles

10

Ramadhani, Aulia, and Henri Agustin. "Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan." JURNAL EKSPLORASI AKUNTANSI 3, no. 1 (2021): 67–81. http://dx.doi.org/10.24036/jea.v3i1.336.

Full text

Abstract:

The aim of this study was to analyze the influence of intellectual capital, board of commissioners, independent board of commissioner and frequency of commissioners meeting on financial performance. The data used in this study are annual reports In BUMN companies listed on the indonesia stock exchange (idx) in the period 2015-2019. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained a sample of 21 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that frequency o

APA, Harvard, Vancouver, ISO, and other styles

11

Sudarman, Aniqotunnafiah, and Masruri. "The Composition of Independent Board of Commissioner and Number of Board of Commissioner Meeting Towards Fraudulence of Financial Report (Empirical Study at Public Company Listed at Indonesia Stock Exchange in 2011-2017)." International Journal of Financial Research 10, no. 4 (2019): 96. http://dx.doi.org/10.5430/ijfr.v10n4p96.

Full text

Abstract:

This study aims to obtain empirical evidence about the effect of corporate governance mechanisms on fraudulent financial reporting. The variables of corporate governance used are independent board composition, frequency of board commissioner meetings, and external auditor quality as moderating variables between the influences of independent board composition, number of board of commissioners meetings against fraudulent financial reporting. The population of this study was public companies listed on the Indonesia Stock Exchange in 2011 - 2017. The total samples of this study were 76 companies,

APA, Harvard, Vancouver, ISO, and other styles

12

Septiani, Arilia, and Harsono Yoewono. "The Effect of Managerial Ownership, Institutional Ownership, Board of Commissioners, Independent Board of Commissioners, and Board of Directors on Company Value." INFA International Journal of The Newest Finance and Accounting 1, no. 2 (2023): 95–104. http://dx.doi.org/10.59693/infa.v1i2.18.

Full text

Abstract:

The aim of this research is to examine the impacts of managerial ownership, institutional ownership, board of commissioners, independent board of commissioner, and board of director on firm value. The population of this research are companies that included in LQ 45 companies for the period of 2012-2018. By using purposive sampling method, 133 companies were selected as samples. The type of data used in this research is secondary data. Meanwhile, data analysis method that used in this research is descriptive statistics and multiple regression analysis. The T test result of this research indicat

APA, Harvard, Vancouver, ISO, and other styles

13

Haryani, Novta Indra, and Clara Susilawati. "Pengaruh Ukuran Dewan Komisaris, Ukuran Dewan Direksi, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Kinerja Keuangan." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 2425–35. http://dx.doi.org/10.31539/costing.v6i2.5992.

Full text

Abstract:

The purpose of this study was to determine the effect of board of commissioners size, board of directors size, company size, institutional ownership, and independent commissioners on financial performance. The research method used is multiple linear regression, the study population is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2021, the sampling method used is purposive sampling and it is known that the research sample is 171. The results show that the size of the board of commissioners, the size of the board directors, company size, institutional ownership, and ind

APA, Harvard, Vancouver, ISO, and other styles

14

Pratiwi, Diah Ajeng, and Dian Saputra. "The Effect of Asymmetric Information, Board of Commissioners Size, and Independent Board of Commissioners, on Earnings Management with Managerial Ownership as a Moderating Variable." International Journal of Science and Society 6, no. 1 (2024): 24–40. http://dx.doi.org/10.54783/ijsoc.v6i1.992.

Full text

Abstract:

The tendency of company’s always wants to maximize their profits, which makes earnings management practice often carried out by management. This research aims to examine and get empirical evidence related to the effect of asymmetric information, board of commissioner size, and independent board of commissioners on earnings management with the ownership of the managers as a moderating variable. This research has been carried out on real estate and real estate related companies listed on the Indonesian Stock Exchange in 2020-2022. Data type is secondary data in the form of audited accounts. Stru

APA, Harvard, Vancouver, ISO, and other styles

15

Sutarmin, Achmad. "MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2015." JURNAL MANAJEMEN MOTIVASI 13, no. 2 (2017): 947. http://dx.doi.org/10.29406/jmm.v13i2.726.

Full text

Abstract:

ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh penerapan mekanisme good corporate governance terhadap manajemen laba. Mekanisme good corporate governance dalam penelitian ini diproksikan dengan ukuran komite audit, ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional. Manajemen laba dalam penelitian ini diukur dengan conditional revenue model yang dikembangkan oleh Stubben (2010). Penerapan ukuran komite audit, dan kepemilikan manajerial diukur menggunakan variabel dummy. Adapun kepemilikan Institusional diuk

APA, Harvard, Vancouver, ISO, and other styles

16

Hendratni, Tyahya Whisnu, Nana Nawasiah, and Trisnani Indriati. "ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2012-2016." Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 3, no. 1 (2018): 37–52. http://dx.doi.org/10.36226/jrmb.v3i1.83.

Full text

Abstract:

This study aims to examine the effect of the board of commissioner's size, the board of directors, institutional ownership, independent commissioner; and firm size on financial performance. The population used in this study is a banking company listed on the Indonesia Stock Exchange period 2012 - 2016. The population of this study amounted to 144 companies. Sampling was done using non-random sampling technique. There are 20 companies that meet the criteria as research samples so that the research data amounted to 100. Data analysis is multiple linear regression tests. The results of this study

APA, Harvard, Vancouver, ISO, and other styles

17

Hermawan, Budy Wijaya, Werner Ria Murhadi, and Endang Ernawati. "Does Corporate Governance Affect Dividends? Case Study in Indonesia Stock Exchange and Malaysia Stock Exchange." Journal of Entrepreneurship & Business 3, no. 1 (2022): 14–23. http://dx.doi.org/10.24123/jeb.v3i1.4702.

Full text

Abstract:

 Abstract – This study aims to analyze the effect of good corporate governance such as the number of commissioners, the number of commissioner meetings, the number of female commissioners, the independent commissioners on the dividend payout ratio in manufacturing companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. Malaysia was chosen because has a dividend payout rate close to Indonesia. This research uses a quantitative approach using multiple linear regression methods. The research used objects of 435 observations on the Indonesia Stock Exchange and 530 o

APA, Harvard, Vancouver, ISO, and other styles

18

Yenita, Riri, and Efrizal Syofyan. "Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)." Wahana Riset Akuntansi 6, no. 1 (2018): 1129. http://dx.doi.org/10.24036/wra.v6i1.101937.

Full text

Abstract:

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies

APA, Harvard, Vancouver, ISO, and other styles

19

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

20

Nasution, Nursaidah, and Nasrizal Nasrizal. "The Influence of Islamic Corporate Governance Towards Financial Performance (Empirical Study on Sharia Commercial Banks in Indonesia Year 2013-2017)." Indonesian Journal of Economics, Social, and Humanities 2, no. 2 (2020): 79–90. http://dx.doi.org/10.31258/ijesh.2.2.79-90.

Full text

Abstract:

This study aims to find empirical evidence of the Islamic corporate governance mechanism influence the institutional ownership, commissioner board proportion, a board of independent commissioners, the sharia supervisory board proportion, and the audit committee on financial performance. The population of this study is Sharia Commercial Bank in Indonesia year 2013-2017. The population is 13 Sharia Commercial Banks. The sampling technique in this study used a purposive sampling technique. This study obtained 9 banks. The data used is secondary data and data analysis methods using multiple regres

APA, Harvard, Vancouver, ISO, and other styles

21

Gunawan, Gunawan, and Elona Meita Situmorang. "Pengaruh Dewan Komisaris, Kepemilikan Manajerial dan Komite Audit terhadap Manajemen Laba pada Perusahaan Bumn di Bursa Efek Indonesia Periode Tahun 2011-2015." Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) 2, no. 2 (2019): 55. http://dx.doi.org/10.35384/jemp.v2i2.102.

Full text

Abstract:

The research aims to get analyze the effect od board of independent commissioners, managerial ownership, and the audit committee to earnings management at state-owned companies listed on the Indonesia Stock Exchange from 2011 until 2015. The independent variables in this research are boards of independent commissioners by the proportions between boards of independent commissioners and the numbers of commissioners boards, managerial ownership which measured by the numbers of stock owned by management, and the audit committee which measured by comparison between independent audit committee and t

APA, Harvard, Vancouver, ISO, and other styles

22

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

23

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

24

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

25

Cahyadi, Rino Tam, Lilik Purwanti, and Endang Mardiati. "PENGARUH PROFITABILITAS, DEWAN KOMISARIS, KOMISARIS INDEPENDEN DAN RISIKO IDIOSINKRATIS TERHADAP DIVIDEND PAYOUT RATIO." Jurnal Economia 14, no. 1 (2018): 99. http://dx.doi.org/10.21831/economia.v14i1.19404.

Full text

Abstract:

Abstrak: Pengaruh Profitabilitas, Dewan Komisaris, Komisaris Independen dan Risiko Idiosinkratis Terhadap Dividend Payout Ratio. Penelitian ini bertujuan untuk menguji pengaruh langsung profitabilitas, dewan komisaris, komisaris independen, dan risiko idiosinkratis terhadap Dividend Payout Ratio (DPR). Teknik pemilihan sampel menggunakan purposive sampling dan analisis data menggunakan regresi data panel dengan model common effect. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap DPR, komisaris independen berpengaruh negatif terhadap DPR, sementara dewan komisaris

APA, Harvard, Vancouver, ISO, and other styles

26

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

27

Niken, Dwi Wijayanti, and Tri Cahyono Yuli. "The Influence Implementation of Good Corporate Governance and Corporate Social Responsibility on Company Performance." International Journal of Business Management and Technology 7, no. 1 (2023): 215–23. https://doi.org/10.5281/zenodo.7690339.

Full text

Abstract:

This study aims to determine the influence of Corporate Social Responsibility and Good Corporate Governance as measured using the size of the board of commissioners, independent board of commissioners, and audit committee on company performance. This research is a quantitative type research, the sampling technique uses the purposive sampling method in manufacturing companies in the consumer goods industry sector which are listed on the IDX in 2019-2021. Samples that met the criteria were 23 companies with a total data of 69 for 3 years of research. This study used multiple linear regression an

APA, Harvard, Vancouver, ISO, and other styles

28

Rosilawati, Weny, and Sofwan Sidik. "Independent Commisioners And Sharia Supervisory Board On Sustainable Finance On Indonesian Islamic Comersial Banks." Al-Mashrof: Islamic Banking and Finance 5, no. 2 (2024): 116. https://doi.org/10.24042/al-mashrof.v5i2.24789.

Full text

Abstract:

This study aims to analyze the effect of independent commissioners, and the sharia supervisory board on the implementation of Sustainable Finance at Islamic commercial banks in Indonesia. This study uses secondary data taken from annual reports and sustainability reports of Islamic commercial banks in Indonesia during a certain period. The data analysis technique used is multiple linear regression with classical assumption test to ensure the validity of the model. The results showed that of the two variables tested, only the independent commissioner had a significant influence on the implement

APA, Harvard, Vancouver, ISO, and other styles

29

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

30

Arifa Cantika Rosliputri and Robith Hudaya. "The Influence of Board Gender Diversity on Financial Performance of Manufacturing Companies Listed on the IDX." International Journal of Business and Quality Research 2, no. 01 (2024): 78–91. https://doi.org/10.63922/ijbqr.v2i01.691.

Full text

Abstract:

This study aims to ascertain how gender diversity affects the financial performance of manufacturing businesses listed on the IDX by looking at the composition of direction and commissioner boards. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This research used a purposive sampling technique and produced a sample of 72 companies. This research uses panel data regression analysis. The program that supports the analysis of this test data is Eviews 12. The results of this research are that the gender diversity of the board o

APA, Harvard, Vancouver, ISO, and other styles

31

Made Yessi Puspitha and Ni Putu Erviani Astari. "Diversifikasi Dewan Komisaris dan Fraudulent Financial Reporting." Journal Research of Accounting 6, no. 1 (2024): 161–73. https://doi.org/10.51713/jarac.2024.6136.

Full text

Abstract:

The phenomenon of fraud is one of the serious violations in the business world, which not only damages the Company's reputation, but can also make the Company go bankrupt. One type of fraud is financial reporting fraud. Diversification of the board of commissioners including independent commissioners, female commissioners, foreign commissioners, and commissioner education is believed to be able to reduce the potential for financial reporting fraud, improve supervision, and improve the integrity of the Company. This study uses secondary data obtained through the Indonesian Stock Exchange and th

APA, Harvard, Vancouver, ISO, and other styles

32

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

33

Nurvita, Tita. "The Effect of Enviromental Performance, Company's Characteristics and Good Corporate Govaernance (GCG) on Environmental Disclosure (Empirical Study of Mining Companies Listed on The Indonesia Stock Exchange (IDX)2015-2019)." BASKARA : Journal of Business and Entrepreneurship 4, no. 2 (2022): 145. http://dx.doi.org/10.54268/baskara.4.2.145-162.

Full text

Abstract:

The study aims to determine the effect of environmental performance, company’s characteristics (company size, company age) and good corporate governance (GCG) (Board of Commissioners, Independent Commissioners and Audit Committee) on environmental disclosure. The population in this study are mining companies published on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis carried out in this research is descriptive statistical test, panel data testing, classical assumption test and hypothesis testing. The results indicate that the Environmental Performance variable and th

APA, Harvard, Vancouver, ISO, and other styles

34

Nurvita, Tita, and Aloysius Priambodo. "The Effect of Enviromental Performance, Company's Characteristics and Good Corporate Governance (GCG) on Environmental Disclosure (Empirical Study of Mining Companies Listed on The Indonesia Stock Exchange (IDX)2015-2019)." BASKARA : Journal of Business and Entrepreneurship 4, no. 2 (2022): 145. http://dx.doi.org/10.54268/baskara.v4i2.12093.

Full text

Abstract:

The study aims to determine the effect of environmental performance, company’s characteristics (company size, company age) and good corporate governance (GCG) (Board of Commissioners, Independent Commissioners and Audit Committee) on environmental disclosure. The population in this study are mining companies published on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis carried out in this research is descriptive statistical test, panel data testing, classical assumption test and hypothesis testing. The results indicate that the Environmental Performance variable and th

APA, Harvard, Vancouver, ISO, and other styles

35

Suratman, Adji, Gusmiarni, and Jesslyn. "THE EFFECT OF GOOD CORPORATE GOVERNANCE ORGANS ON COMPANY VALUE WITH CAPITAL STRUCTURE AS INTERVENING VARIABLE (EMPIRICAL STUDY ON INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2015 – 2020)." International Journal of Research in Commerce and Management Studies 04, no. 03 (2022): 25–47. http://dx.doi.org/10.38193/ijrcms.2022.4302.

Full text

Abstract:

This research aims to obtain empirical evidence on the influence of Managerial Ownership, Institutional Ownership, Board of Commissioners, and Independent Commissioners on firm Value with Capital Structure as intervening variable on infrastructure, utility, and transportation companies in Indonesia. The independent variables in this research are Managerial Ownership, Institutional Ownership, Board of Commissioners, and Independent Commissioners. This research sample is in the form of infrastructure, utility and transportation companies registered with the IDX in 2015-2020. by purposive samplin

APA, Harvard, Vancouver, ISO, and other styles

36

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

37

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

38

Juliani, Meily, and Jennica. "Pengaruh Tata Kelola Perusahaan Terhadap Performa Bank yang Terdaftar di Otoritas Jasa Keuangan." JAE (JURNAL AKUNTANSI DAN EKONOMI) 7, no. 3 (2022): 19–29. http://dx.doi.org/10.29407/jae.v7i3.18505.

Full text

Abstract:

This study aims to investigate the effect of the characteristics of board of commissioners on bank performance which measured by ROA and PAT in banking companies listed on the Financial Services Authority for period 2017-2021. The characteristics of the board of commissioner consist of the board size, independent commissioner, board of commissioner meeting, and board of commissioner expertise. The population of this study was banking companies listed in the Financial Services Authority in period 2017-2021 with a total sample of 312 data. This study used the panel regression method and showed t

APA, Harvard, Vancouver, ISO, and other styles

39

Lailah, Fujianti. "The Role of Good Corporate Governance and Financial Conditions in Encouraging Dividend Policy in Indonesian and Malaysian Companies." Journal of Economics, Finance And Management Studies 6, no. 06 (2023): 2918–25. https://doi.org/10.5281/zenodo.8090236.

Full text

Abstract:

This study aims to examine and determine the effect of Good Corporate Governance that is independent commissioners, boards of commissioners and profitability on dividend policy in manufacturing sector companies listed on the Malaysia Stock Exchange and Indonesia Stock Exchange during the 2019 period. The number of samples taken was 45 companies in Malaysia and 67 companies in Indonesia using quantitative methods with secondary data collection. The data obtained is taken from the results of the company's financial statements contained on the official website of Bursa Malaysia and IDX. The d

APA, Harvard, Vancouver, ISO, and other styles

40

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

41

Novitasari, Desi, and Wahyu Nurul Hidayati. "The Board Gender Diversity, Independent Commissioners, Size of Commissioners Board, and Inventory Intensity on Tax Aggressiveness." EAJ (Economic and Accounting Journal) 5, no. 3 (2022): 261–71. http://dx.doi.org/10.32493/eaj.v5i3.y2022.p261-271.

Full text

Abstract:

This study aims to empirically prove the effect of the gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity on tax aggressiveness. The independent variables used in this study are gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity. In contrast, the dependent variable is tax aggressiveness. The population in this study are companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange for 2017-2021. The sample selec

APA, Harvard, Vancouver, ISO, and other styles

42

Sari, Wa Ode Nurmila, and Doddy Setiawan. "Characteristics of the Board of Commissioners, Directors, and Financial Distress." Accounting Analysis Journal 13, no. 1 (2024): 56–64. http://dx.doi.org/10.15294/aaj.v13i1.1896.

Full text

Abstract:

Purpose : The purpose of this study is to determine whether the quality of the board of directors and commissioners affects financial distress. These characteristics are reviewed based on the percentage of female commissioners, independent commissioners, size of the board of commissioners, education of the board of commissioners, percentage of female directors, percentage of independent directors, education of directors, and size of the board of directors. Method : The study used a sample of 222 Indonesian State-Owned Enterprises from 2016 to 2021. The data analysis technique used was logistic

APA, Harvard, Vancouver, ISO, and other styles

43

Permana, Frans Dika, and Vanica Serly. "Pengaruh Karakteristik Dewan Komisaris Terhadap Kemampuan Memprediksi Financial Distress: Studi pada Perusahaan BUMN." JURNAL EKSPLORASI AKUNTANSI 3, no. 4 (2021): 908–21. http://dx.doi.org/10.24036/jea.v3i4.402.

Full text

Abstract:

This research aims to analysis the effect size of board commissioners, independent commissioners, competence of board commissioners and meeting frequency of board commissioners on financial distress. The data in study are annual report of BUMN companies in Indonesian registered at the ministry BUMN in 2015 – 2019. This research using purposive sampling method obtained by 175 sample from 35 companies conducted observations from 2015 – 2019, the hypothesis testing in this research using multiple linear regression analysis. The result of this research showed that the independent commissioners, co

APA, Harvard, Vancouver, ISO, and other styles

44

Junianto, Setiawan Fathoni. "Corporate Governance Dan Karakteristik Perusahaan Sebagai Determinan Kinerja Keuangan Perusahaan." Journal of Islamic Finance and Accounting 1, no. 2 (2018): 91. http://dx.doi.org/10.22515/jifa.v1i2.1445.

Full text

Abstract:

The objectives of this research is to investigate the relationship between board of commissioners, independent board of commissioners, amount of board commissioners meeting, firm size and firm age in the financial performance of manufacturing industry in Indonesian stock exchange period 2016. Sampel in this study using purposive sampling as many as 94 companies in Indonesia. The results shows that proportion of independent board of commissioners and firm age have significant effect on the companys financial performance. Then board of commissioners, amount of board of commissioners meeting and

APA, Harvard, Vancouver, ISO, and other styles

45

Wardani, Dewi Kusuma, and Sutri Haryani. "DAMPAK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN." Jurnal Riset Akuntansi dan Keuangan 14, no. 2 (2019): 67. http://dx.doi.org/10.21460/jrak.2018.142.325.

Full text

Abstract:

This study aims to determine the effect of good corporate governance (GCG) proxied through the proportion of independent board of commissioners, the size of the board of commissioners, the number of board meetings, and the size of the audit committee to the environmental disclosure. This research is causality. The population in this study is manufacturing companies listed on the Stock Exchange and included in PROPER 2012 until 2016. The sample in this study is determined based on purposive sampling and produce a sample of 10 sample companies. Data analysis technique used is multiple linear reg

APA, Harvard, Vancouver, ISO, and other styles

46

Safitri, Wetti, and Fatahurrazak Fatahurrazak. "PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2017." Measurement Jurnal Akuntansi 14, no. 2 (2020): 1–8. http://dx.doi.org/10.33373/mja.v14i2.2869.

Full text

Abstract:

This study aims to determine the effect of accounting conservatism, capital intensity, and independent board of commissioners on tax avoidance and the existence of an independent board of commissioners as a moderating variable to influence the relationship between accounting conservatism and capital intensity on tax avoidance. Tax avoidance is measured by cash effective tax rate (CETR), accounting conservatism is measured by earning / accrual measure, capital intensity is measured by the ratio of fixed asset intensity and independent board of commissioners is measured by the percentage of inde

APA, Harvard, Vancouver, ISO, and other styles

47

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

48

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

49

Kusuma, Imtizal Jauhara, and Dian Anita Nuswantara. "The Effect of Good Corporate Governance on Firm Value." Journal of Economics, Business, and Government Challenges 4, no. 1 (2021): 1–8. http://dx.doi.org/10.33005/ebgc.v4i1.167.

Full text

Abstract:

   This study aims to prove the effect of Good Corporate Governance (GCG) procedures which include the Board of Commissioners, Independent Commissioners, Audit Committee, Managerial Ownership and Institutional Ownership on Company Value. This research is a quantitative research because it aims to generalize the research results. The type of data used is secondary data with a research sample of non-financial state-owned companies that regularly publish financial reports on the Indonesian Stock Exchange during the period 2016 to 2018. Data analysis uses multiple linear regressi

APA, Harvard, Vancouver, ISO, and other styles

50

Hambali, Ahmad, and Desi Adhariani. "BIODIVERSITY DISCLOSURE OF INDONESIAN COMPANIES AND THE ROLE OF THE BOARD OF COMMISSIONERS." Jurnal Akuntansi dan Keuangan Indonesia 19, no. 1 (2022): 1–23. http://dx.doi.org/10.21002/jaki.2022.01.

Full text

Abstract:

The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a co

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!