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Journal articles on the topic 'Independent commissioners'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

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.

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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

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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.

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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

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3

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.

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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

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4

Putri Rahayu, Ni Komang. "PENGATURAN KOMPETENSI KOMISARIS INDEPENDEN DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE." Jurnal Magister Hukum Udayana (Udayana Master Law Journal) 6, no. 4 (2017): 417. http://dx.doi.org/10.24843/jmhu.2017.v06.i04.p01.

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The objective of the research is to reveal the Competence of Independent Commissioners in realizing Good Corporate Governance. The research method used is normative juridical research method with conceptual approach, legislation and case approach. The result of the research shows that the Independent Competence of Independent Commissioners in achieving Good Corporate Governance means that the regulation of the competence and integrity requirements of independent commissioners in Good Corporate Governance, especially the competency requirements are regulated in Limited Liability Company Law and

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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.

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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

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6

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.

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 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

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7

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.

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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

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8

Rustiarini, Ni Wayan, Ni Putu Ika Candra Kirani, and Ni Wayan Eka Purnami Asih. "Commissioner Diversity and Financial Restatement." E-Jurnal Akuntansi 33, no. 5 (2023): 1174. http://dx.doi.org/10.24843/eja.2023.v33.i05.p02.

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The phenomenon of financial restatement raises public questions regarding the effectiveness of corporate governance, particularly the role of commissioners as supervisory boards. One of the factors that influence the supervisory function is the diversity of commissioners. The research aims to analyze the role of the diversity of commissioners on financial restatements. Diversity is viewed from three aspects, namely independent commissioners, foreign commissioners, and female commissioners. The sample consists of 126 companies listed on the IDX. Data were analyzed using logistic regression. Sta

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9

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.

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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

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10

Nisa Afifa, Abdul Halim Barkatullah, and Yulia Qamariyanti. "PENGANGKATAN KOMISARIS INDEPENDEN DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (TATA KELOLA PERUSAHAAN YANG BAIK) PADA PERSEROAN TERBATAS." Juris 6, no. 2 (2022): 625–31. http://dx.doi.org/10.56301/juris.v6i2.652.

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The goals to be accomplished in this composing are to analyze and criticize the presence of free commissioners in laws and controls and to analyze and criticize whether the presence of autonomous commissioners inside the company can ensure the usage of the standards of Great Corporate Administration. In composing this proposal, the author employments regulating lawful investigate with the nature of investigate, specifically prescriptive research that points to induce proposals approximately what ought to be done to overcome certain issues. Lawful materials are within the frame of essential law

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11

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.

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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

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12

Mutmainah, Siti, and Zulfa Aprilia. "Pengaruh Diversifikasi Industri Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi." Jurnal Akuntansi dan Governance Andalas 4, no. 1 (2022): 1–19. http://dx.doi.org/10.25077/jaga.v4i1.61.

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The purpose of this study is to examine the effect of industrial diversification on earnings management with independent commissioner as a moderating variable. The independent variable used in this study is industrial diversification measured using 1-Herfindahl Hirschman Index (1-HHI). The dependent variable in this study is earnings management which is measured using absolute discretionary accruals from the modified Jones model. Later, the moderating variable of independent commissioner is measured using three proxies that is the proportion of independent commissioners, the average level of a

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13

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.

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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

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14

Surya, Iwan Juni, Hendra Prastya, and Vina Mazwini. "PROFIT MANAGEMENT: ANALYSIS OF GOOD CORPORATE GOVERNANCE IN TOKNOLOGY COMPANIES FOR THE PERIOD 2019-2022." JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION 4, no. 1 (2024): 1–10. https://doi.org/10.70371/jise.v4i1.105.

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ABSTRACT Profit management is one of the deliberate processes of taking steps within the limits of generally accepted accounting principles both within and outside the limits of General Accepted Accounting Principles (GAAP). While this study aims to determine the effect of Good Corporate Governance on Profit Management. This research was conducted on 23 companies that are members of DES for the 2019-2022 period. . The study used secondary data derived from the publication of the company's annual report which was downloaded through www.ojk.go.id. Data analysis using panel data regression with t

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15

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.

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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

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16

Utami, Annisa Rianti, and Dwi Nastiti Danarsari. "Influence of Company Size, Leverage, Sales Growth, and Financial Distress on Tax avoidance Moderated by Independent Commissioners in Property and Real Estate Sector Companies Listed on IDX in 2019-2022." Eduvest - Journal of Universal Studies 3, no. 12 (2023): 2148–66. http://dx.doi.org/10.59188/eduvest.v3i12.963.

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This research aims to determine the influence of company size, leverage, sales growth, and financial distress on tax avoidance moderated by independent commissioners in property and real estate sector companies listed on the IDX for the 2019-2022 period. The independent variables in this research are company size, leverage, sales growth, and financial distress. The dependent variable in this research is tax avoidance. The moderating variable in this research is independent commissioner. This population study includes companies listed on the IDX in 2019-2022. The analysis technique used is pane

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17

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.

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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

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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.

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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

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19

Billiarta, Yohannes Musa, and Mukhlasin. "PENGARUH KOMISARIS INDEPENDEN, KEAHLIAN AKUNTANSI KOMISARIS DAN KOMPLEKSITAS AKUNTANSI TERHADAP AUDIT DELAY." Prosiding Working Papers Series In Management 14, no. 2 (2022): 607–19. http://dx.doi.org/10.25170/wpm.v14i2.4228.

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From the perspective of agency theory, corporate governance is a mechanism used to reduce opportunistic management. Through the supervisory function, the independent commissioner and the expertise of the commissioner can reduce opportunism to produce quality financial reports. Quality financial reports can speed up the audit process. Management opportunism can also occur by taking advantage of accounting complexity which in turn can prolong audit completion.Observations made at IDX manufacturing companies for the 2016-2018 period with a sample of 230 prove that the accounting expertise of inde

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20

Abdullah, Muhammad Wahyuddin, Hermawan, and Andi Yustika Manrimawagau Bayan. "INTERACTION OF INDEPENDENT COMMISSIONERS AGAINST EARNING MANAGEMENT DETERMINANTS." International Journal of Engineering Technologies and Management Research 7, no. 4 (2020): 31–38. http://dx.doi.org/10.29121/ijetmr.v7.i4.2020.573.

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This research aims to test the related party transaction influence, company size and managerial ownership of profit management. The research also aims to test the influence of independent Commissioner's interaction on the factors of the earning management determinant. The samples used in this study were the manufacturing companies listed in the Indonesian Stock Exchange (IDX) during the period 2014 and 2015. Total samples amounted to 25 companies using the purposive sampling technique. The analysis method uses multiple regression and moderating regression with an absolute value-difference appr

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21

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.

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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

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22

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.

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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

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23

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.

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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

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24

Rizki Novita Damayanti and Hudi Kurniawanto. "Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderating." Transformasi: Journal of Economics and Business Management 3, no. 3 (2024): 28–44. http://dx.doi.org/10.56444/transformasi.v3i3.1898.

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The purpose of the following research to see the effect GCG represented in managerial share ownership, institutional share ownership, commissioner size as well as independent commissioners on financial performance in companies with CSR as moderating. The following research is quantitative, the data needed is financial statements of manufacturing companies in bei 2020-2022. data used is secondary. Sampling process uses purposive sampling techniques to obtain sample of 34 companies. Data analysis techniques with multiple linear regression analysis and absolute difference value testing. The resul

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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.

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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

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26

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.

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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,

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Musrifa, Ba'diyatul. "Pengaruh Tax Avoidance dan Komisaris Independen Terhadap Cost of debt dengan Transparansi Perusahaan Sebagai Variabel Moderasi." JURNAL ILMIAH EDUNOMIKA 5, no. 2 (2021): 671. http://dx.doi.org/10.29040/jie.v5i2.2087.

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This study aims to examine the effect of tax avoidance and independent commissioners on csot of debt with company transparency as a moderating variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. Samples were taken using purposive sammpling and obtained 44 companies. This study uses multiple linear regression analysis and absolute difference test. The results of this study indicate that tax avoidance has a negative effect on cost of debt. Independent commissioner has no negative effect on cost of debt. Company transparency i

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Yuliana, Made Deva, and Sri Lestari Yuli Prastyatini. "Pengaruh Perencanaan Pajak, Struktur Modal, Komisaris Independen Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 4, no. 4 (2022): 1240–57. http://dx.doi.org/10.47467/alkharaj.v4i4.911.

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This observation aims to examine the effect of tax planning, capital structure, and independent commissioners on tax avoidance with firm size as a moderating variable. The sample used in this observation is BUMN agencies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The dependent variable of tax avoidance is measured by the cash effective tax rate (CETR). The independent variable of tax planning is measured by the effective tax rate (ETR), capital structure is measured by DER, and independent commissioners are measured by IC. The moderating variable is measured by size. This obser

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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.

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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

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Fangohoi, Yosep, and Tigor Sitorus. "EFEK MEDIASI INTERNET REPORTING OF STRATEGIC INFORMATION ATAS PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN." Jurnal Manajemen 15, no. 2 (2019): 140–68. http://dx.doi.org/10.25170/jm.v15i2.472.

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In corporate governance, the role of independent commissioners and audit committees is very important in ensuring that all operational and strategic activities are going well because they greatly affect the financial performance of the entity. This study aims to empirically analyze the influence of independent commissioners and audit committees on financial performance and whether the existence of strategic information disclosure through the internet (IRSI) is able to mediate independent commissioners and audit committees on financial performance to be better or vice versa in banking companies

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Doho, Sisilia Zealion, and Eko Budi Santoso. "PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK." MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 1, no. 2 (2020): 169–84. http://dx.doi.org/10.37715/mapi.v1i2.1408.

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This research aims to determine the influence of CEO narcissism,CEO tenure, independent commissioner and audit quality against tax avoidanceon companies registered in the non-financial sector. CEO narcissismwas measured by scoring the photo of CEO in annual report, CEO tenurewas measured from the length of the CEO’s term, independent commissionerwas measured by the number of independent commissioners dividedby the total commissioner within the company. While audit quality wasmeasured using a dummy variable where score 1 was given was for companiesaudited by the big four accountant firms and 0

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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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33

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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Nugroho, Wawan Cahyo, and Dian Agustia. "Corporate Governance, Tax Avoidance, and Firm Value." AFEBI Accounting Review 2, no. 02 (2018): 92. http://dx.doi.org/10.47312/aar.v2i02.87.

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<p><em>This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership signifi

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Indiraswari, Susmita Dian, and Tomy Rizky Izzalqurny. "KEHADIRAN KOMISARIS INDEPENDEN PADA HUBUNGAN KOMPENSASI EKSEKUTIF DENGAN KECURANGAN LAPORAN KEUANGAN." Aktiva : Jurnal Akuntansi dan Investasi 6, no. 2 (2021): 1. http://dx.doi.org/10.53712/aktiva.v6i2.1170.

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This study aims to analyze the effect of compensation on fraud in financial statements moderated by independent commissioners. This study uses quantitative methods using multiple regression analysis techniques. This research was conducted with manufacturing companies on the Indonesia Stock Exchange (IDX) from 2017 to 2019, this study used purposive sampling so that 223 firm years were obtained. The results of this study are executive compensation has a negative effect on financial statement fraud. Independent commissioners who are tasked with implementing and implementing the company's good co

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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.

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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

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Lestari, Sari, and Yunita Kurnia Shanti. "PENGARUH FEE AUDIT, FINANCIAL DISTRESS, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN." JURNAL PUNDI 8, no. 2 (2024): 159. https://doi.org/10.31575/jp.v8i2.539.

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This research aims to examine the influence of audit fees, financial distress, independent commissioners and audit committees on the integrity of financial reports. Audit fees are measured using the natural logarithm of professional fees, financial distress is measured using the debt to equity ratio, independent commissioners are measured using the ratio of the number of members of the company's independent commissioners to the number of members of the company's board of commissioners, audit committees are measured using the comparison of the number of audit committees that come from from the

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Lestari, Sari, and Yunita Kurnia Shanti. "PENGARUH FEE AUDIT, FINANCIAL DISTRESS, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN." JURNAL PUNDI 8, no. 1 (2024): 53. http://dx.doi.org/10.31575/jp.v8i1.538.

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This research aims to examine the influence of audit fees, financial distress, independent commissioners and audit committees on the integrity of financial reports. Audit fees are measured using the natural logarithm of professional fees, financial distress is measured using the debt to equity ratio, independent commissioners are measured using the ratio of the number of members of the company's independent commissioners to the number of members of the company's board of commissioners, audit committees are measured using the comparison of the number of audit committees that come from from the

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Itan, Iskandar, and Khelen Khelen. "Role of Risk Management in Independent Commissioners and Audit Committees on Financial Performance." Global Financial Accounting Journal 6, no. 2 (2022): 225. http://dx.doi.org/10.37253/gfa.v6i2.6877.

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Purpose - Financial performance of a company is an important thing to consider due to its direct correlation with the company’s survivability. It is important to understand what affects a company's financial performance. This research aimed to determine the influence of the independent commissioner and audit committee variables on financial performance as moderated by risk management. Research Method - This study used 22 companies of LQ-45 that listed in the Indonesia Stock Exchange from 2017 to 2021 using a purposive sampling method. Model used in this research was analyzed using multip

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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.

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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

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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.

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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

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Noval (UIN Antasari Banjarmasin, Indonesia), Muhammad, Rani Raharjanti (Politeknik Negeri Semarang, Indonesia), and Musab A. M. Ali (Management and Science University, Malaysia). "Ownership on Islamic Economic Perspective and Director Ownership on Sharia Companies with Moderation Roles of Independent Commissioners." IKONOMIKA 5, no. 1 (2020): 17–42. http://dx.doi.org/10.24042/febi.v5i2.6309.

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This research aims to examine the ownership on Islamic economic and the ownership stock effect on firm performance and the moderating influence of independent commissioner on the connection between ownership stock and firm performance. Indicator of ownership stock studied was the ownership stock of the president director in the company. The firm performance studied by the calculation of Price per Earning Ratio. Then, the intended independent commissioners are the percentage of independent commissioners who are on the company's board of commissioners.This research uses qualitaitive method based

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Muhammad, Arsalan Khan, and Tjaraka Heru. "Tax Aggressiveness in Indonesia: Insights From CSR, Financial Dynamics, and Governance." International Journal of Current Science Research and Review 07, no. 05 (2024): 2404–15. https://doi.org/10.5281/zenodo.11101745.

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Abstract : This study explores the impact of CSR, leverage, profitability, and independent commissioners on tax aggressiveness in 45 food and beverage companies on the Indonesian Stock Exchange from 2013 to 2017. The analysis, using multiple linear regression in SPSS, revealed that CSR positively influence tax aggressiveness, while independent commissioners have a negative influence. However, neither profitability nor leverage significantly influences tax aggressiveness. We conducted a sensitivity analysis using different proxy variable for dependent variable and found that CSR and independent

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Amalia, Nurhidayah Ainun, Andi Wawo, and Raodahtul Jannah. "Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable." Journal of Business Management and Economic Development 2, no. 02 (2024): 635–49. http://dx.doi.org/10.59653/jbmed.v2i02.682.

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This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia S

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Ningsih, Neni Sri Wayuni, Dhia Fadhila Agusty, Desi Permata Sari, and Agung Ramadhanu. "Avoidance Melalui Leverage Sebagai Variabel Moderasi : Kepemilikan Institusional, Komisaris Independen, Beban Pajak Tangguhan (Studi kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016 - 2020)." Jurnal Ekonomika Dan Bisnis (JEBS) 2, no. 1 (2022): 205–16. http://dx.doi.org/10.47233/jebs.v2i1.82.

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This research aims to discover the effects of institutional ownership, independent commissioners, and deferred tax expense on tax avoidance with leverage as a moderating variable. Institutional ownership, independent commissioners, and deferred tax expense are used as independent variables, and tax avoidance is used as the dependent variable. And leverage is used as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method of determining the sample in this study used a purposive sampling method so that, f

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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.

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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

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Ambara, Aziz, and Melinda Malau. "Effect Of Tax Planning, Audit Quality, And Capital Intensity On Company Value With Independent Commissioners As Moderation Variables." Journal of Social Science (JoSS) 2, no. 1 (2023): 209–18. http://dx.doi.org/10.57185/joss.v2i01.46.

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This study aims to test tax planning, audit quality, and capital intensity against company value moderated by independent commissioners. The purposive sampling method was used as a method in collecting his research data and the multiple regression equation model was used as his statistical analysis tool with the application of SPSS 25. The sample in this study is 29 issuers on the Indonesia Stock Exchange, especially manufacturing sector companies whose financial statements have been published for 5 (five) years from 2017 to 2021. Based on the results of this study showing that tax planning ne

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Diana, Pauline Arum, and Imang Dapit Pamungkas. "Peran Kualitas Laba Terhadap Nilai Perusahaan: Komisaris Independen dan Kualitas Audit sebagai Variabel Pemoderasi." Jurnal Ekonomi Akuntansi dan Manajemen 23, no. 1 (2024): 18. http://dx.doi.org/10.19184/jeam.v23i1.44710.

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The company aspires to generate profits so that the firm value becomes high and shareholders can experience prosperity. In achieving this goal, investors typically rely on experienced individuals, such as a commissioner. Investors also tend to trust companies audited by the KAP. This research aims to test and analyze the quality of profits affecting the firm value as well as the audit quality and independent commissioners as a moderation variable. The application used to analyze the data in this study is Warpls 7.0. The population includes all property and real estate companies from 2020 to 20

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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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Nurmala, Putri, Fitri Rahmawati, and Akhmad Sigit Adiwibowo. "Corporate Social Responsibility, Intellectual Capital, Komisaris Independen, dan Kinerja Keuangan." E-Jurnal Akuntansi 32, no. 11 (2022): 3227. http://dx.doi.org/10.24843/eja.2022.v32.i11.p03.

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This study aims to determine the effect of corporate social responsibility, intellectual capital, and independent commissioners on the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of research used is the associative quantitative method. The type of data used is secondary data. The sample selection was done by purposive sampling so that a sample of 10 companies was obtained. Data processing uses the statistical program Eviews 10. The results of the t-test show that corporate social responsibility does not affect finan

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