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Managers carry out earnings management with various motives to get the desired profit level so that the company's financial statements do not reflect the actual situation. The purpose of this study is to determine the effect of related party transactions, tax planning, and leverage on earnings management, as well as the role of independent commissioners in moderating this effect. This study tested manufacturing sector companies listed on the Indonesia Stock Exchange during 2016-2019 with a total sample of 220 samples using a purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id. This study uses two panel data regression models, namely models with and without moderation. The results of this study indicate that related party transactions have a negative effect on earnings management, while tax planning and leverage have no effect on earnings management. Furthermore, independent commissioners can moderate the effect of related party transactions, tax planning, and leverage on earnings management. [ABSTRACT FROM AUTHOR]

This research aims to analyze the relationship or influence between audit fees, investment opportunity set and corporate governance on the integrity of financial reports. The population in this research is all companies in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used was purposive sampling, so that the number of samples that met the criteria was 35 companies in the infrastructure, utilities and transportation sectors. The data analysis technique in this research is panel data regression analysis with quantitative descriptive analysis using secondary data. The data in this research were processed using Eviews 12 and Microsoft Excel 2016 software. From the results of data processing in this research, it was found that the audit fee variable has an effect on the integrity of financial reports, investment opportunity set has no effect on the integrity of financial reports, institutional ownership has an effect on the integrity of financial reports, managerial ownership has an effect on the integrity of financial reports, and independent commissioners have an effect on the integrity of financial reports. integrity of financial reports. [ABSTRACT FROM AUTHOR]

This study aims to test and analyze the influence of Independent Commissioners, Green Investments, and Green Innovation on the environmental, social, and governance (ESG) aspects of companies listed on the LQ45 Index of the Indonesia Stock Exchange during the period 2020-2022. The population in this study is 45 companies with a purposive sampling technique, resulting in a sample of 14 companies over a 3-year observation period. The data analysis technique used is multiple regression analysis using the IBM SPSS Statistics 26. The test results show that Independent Commissioners do not significantly influence the Environment, Social, and Governance. Green Investments have a positive and significant influence on the Environment, Social, and Governance. Meanwhile, Green Innovation has a positive and significant impact on the Environment, Social, and Governance. Together, Independent Commissioners, Green Investments, and Green Innovation can influence the Environment, Social, and Governance of LQ45 Index companies for the period 2020-2022.

Gender analysis of independent commissioners and audit committees in carrying out supervisory functions and their impact on the entity’s earnings quality is the purpose of this study. With the unit of analysis of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2021, using multiple linear regression analysis methods with STATA software in analysing 745-panel data, this study found a positive effect of multi-gender independent commissioners on earnings quality but has a negative impact on mono-gender where female independent commissioners are more significant than male. While gender diversity in the audit committee does not affect earnings quality, even so, the supervisory function carried out by the male audit committee is more significantly positive than that of the female. Based on these results, owners can appoint multi-gender independent commissioners and mono-gender audit committees for proper supervisory functions, especially in preparing financial statements to improve earnings quality.

This study aims to investigate the influence of Managerial Ownership, Independent Commissioners, and Corporate Social Responsibility, both partially and collectively, with Enterprise Risk Management moderation on Company Value. Company value is measured using Tobins'q method. The research was conducted in the Pharmaceutical Industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The research method used is quantitative. The population of the study consisted of 11 companies. Samples were determined using purposive sampling technique, obtaining samples from 10 companies with 5 years of observation, resulting in 50 samples. Hypothesis testing analysis was conducted using Moderated Regression Analysis (MRA) with SPSS 25.0 software for Windows. The results of the study indicate that: 1) Managerial Ownership has a negative and non-significant partial effect on Company Value, 2) Independent Commissioners have a positive but non-significant partial effect on Company Value, 3) Corporate Social Responsibility has a positive and significant partial effect on Company Value, 4) Enterprise Risk Management moderates positively but non-significantly the effect of Managerial Ownership on Company Value, 5) Enterprise Risk Management moderates positively and significantly the effect of Independent Commissioners on Company Value, 6) Enterprise Risk Management moderates positively and significantly the effect of Corporate Social Responsibility on Company Value, 7) Managerial Ownership, Independent Commissioners, Corporate Social Responsibility together with Enterprise Risk Management moderation have a significant effect on Company Value. [ABSTRACT FROM AUTHOR]

This research aims to analyse the effect of good corporate governance on proxied performance, consisting of independent commissioners, managerial ownership, institutional ownership, and audit committee independence on the performance of transportation sector service companies listed on the Indonesian stock exchange in 2016-2020. This study used quantitative methods, the calculations using the Eviews 9.0 application program. The results of this study and the discussion found that good corporate governance has a positive and negative influence. Partially, the independent board of commissioners is not positively influential and significant, managerial ownership is not influential and significant, institutional ownership is not influential and significant and the independence of the audit committee has a significant and negative influence on the company’s performance. Simultaneously, all variables have a significant positive effect on the company. The results of this study can be used as objects for transportation sector service companies that aim to improve performance, especially the company's operational activities, and can improve the capabilities of all components of the company. Keywords: Independent Commissioners; GCG; Managerial Ownership; Institutional Ownership and Audit Committee Independence; ROA

This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and political connection on tax aggressiveness with independent commissioners as variable moderation. The population of this research is listed on Indonesia Stock Exchange in 2017-2021 and the samples tested in this study were 78 data taken based on the purposive sampling. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable. [ABSTRACT FROM AUTHOR]

The aim of this research is to examine the influence of corporate governance structures, namely independent commissioners and institutional ownership, on research and development (R&D) investment mediated by financial slack in pharmaceutical companies listed on the Indonesian Sharia Stock Index (ISSI) on the Indonesia Stock Exchange during the period (2018-2022). Data were extracted from annual reports and financial statements, with a total of 7 pharmaceutical companies listed on the ISSI serving as the sample. The analytical technique employed was the multiple regression test using panel data, conducted using Eviews. The research findings indicate that financial slack has a positive and significant effect on R&D investment. Independent commissioners have no significant effect on R&D investment. Institutional ownership has a significant effect on R&D investment. Then independent commissioners affect R&D investment through financial slack as a mediating variable, and institutional ownership has no effecton R&D investment through financial slack as a mediating variable.The conclusion is that the greater the level of financial slack, the higher the allocation of funds in R&D investment. Therefore, it is important to choose independent commissioners who are competent according to the company’s sector. On the other hand, institusional ownership is able to increase control over management because it has intensive knowledge, experience, and more networks.

This research was aimed to determine the effects of independent commissioners, managerial ownership, institutional ownership, and audit committee, on the integrity of financial statements in manufacturing companies listed on the Indonesian stock exchange. The analysis model used is panel data regression analysis and data processing using Eviews9. The sample in this research is 33 manufacturing companies in various industry sectors and the consumer goods industry sector in the 2017-2019 research year. The type of data in this study is secondary data with a sample selection method that is purposive sampling method. The results of this study indicate that the variables of independent commissioners, institutional ownership, and audit committee affect the integrity of financial statements, while managerial ownership variables do not affect the integrity of financial statements. [ABSTRACT FROM AUTHOR]

Purpose: This research aims to empirically prove the influence of political connections, institutional ownership and independent commissioners on earnings management in non-cyclical consumer sector manufacturing companies listed on the IDX in 2018 - 2022. Methodology/approach: this research uses quantitative methods whose data is obtained from the official website of the Indonesia Stock Exchange (BEI). The method used in sampling was purposive sampling, so that the sample obtained in this research was 17 companies with 85 observation data. The data analysis method used is multiple regression analysis with the help of SPSS version 25 data processing application software. Findings: The results of this study found that the presence of independent commissioners in the company will create tighter and more objective supervision of the financial reporting process so that it will prevent earnings management actions carried out by politically connected managers and with high institutional ownership within the company the institutions will be able to control company and will avoid earnings management practices. Practical and theoretical contributions/Originality: this research provides benefits for related parties such as investors. The results of this research provide new knowledge and insight for investors when they want to invest in a company. With this research, investors are able to assess and analyze a company whether the company is worthy of investment or not. Research limitations: this research has limitations, namely the difficulty in accessing data on each company's website because there are several companies whose data is incomplete. Apart from that, the sample used was too small due to certain criteria so that the sample was limited and the researcher only focused on one sector.

Abstract This study examines the influence of family control on firm performance, taking into consideration the moderating variable of the proportion of independent commissioners. The sample for this research consists of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2018, with 477 observations. Ordinary Least Squares (OLS) regression analysis and Moderated Regression Analysis (MRA) techniques were employed to test the hypotheses. The findings of this research indicate that family control has a significant negative impact on firm performance. Additionally, it was found that the proportion of independent commissioners significantly weakens the negative influence of family control on firm performance.

This study examines how effective good corporate governance, control of related party transactions, and leverage are in reducing tax aggressiveness. The research methodology involves cross-sectional and timeseries analysis of manufacturing companies listed on the IDX from 2017-2021. Through purposive sampling, 200 observational samples were collected and tested using E-views 12, which produced a random effect model as the best regression model. The findings indicate that good corporate governance with institutional ownership proxies, audit committee activities, and the proportion of independent commissioners did not significantly reduce tax aggressiveness. Leverage with debt-equity ratio proxies also did not demonstrate a significant effect. However, related party transactions had a significant effect in increasing management opportunities to carry out tax aggressiveness. If good corporate governance implementation is not maximized and there is unfairness in related party transactions, it may indicate aggressive tax avoidance. [ABSTRACT FROM AUTHOR]

The purpose of this study is to analyze the effect of corporate governance mechanisms on the likelihood of financial distress In this study, the authors were interested in examining how institutional ownership, independent commissioners and audit committees affect financial distress. The population of all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021 amounted to 106 samples, according to the criteria needed in this study, only 19 companies were sampled for 2018 to 2021. The results showed that the Board of Directors had a significant positive influence on financial distress, the proportion of independent commissioners had an insignificant effect on financial distress, the size of the audit committee had an insignificant effect on financial distress, and institutional ownership had a significant negative effect on financial distress. [ABSTRACT FROM AUTHOR]

This study aims to test tax planning, audit quality, and capital intensity against company value moderated by independent commissioners. Purposive sampling method used as a method in collecting research data and the multiple regression equation model used as statistical analysis tool. The sample in this study are 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, it shows that audit quality has a significant effect on company value, tax planning has an insignificant effect on company value, capital intensity does not affect company value, independent commissioners strengthen the influence between tax planning and audit quality on company value, while independent commissioners do not strengthen the influence between capital intensity to the value of the company. This study can be information for shareholders, management, and interested parties in understanding and using the services of a big four public accountant that will affect audit results and can increase company value. [ABSTRACT FROM AUTHOR]

Earnings management practices revealed in companies are primarily determined by the role of management in providing the best performance reports for shareholders. The purpose of this study was to analyze the effect of managerial ability, independent commissioners, audit committees, quality of external auditors, and the application of International Financial Reporting Standards (IFRS) on earnings management practices. The research data were retrieved from manufacturing sector companies listed on the Indonesia Stock Exchange from 2014 to 2018. These data are analyzed using a panel data regression model. The empirical findings of the study prove that managerial ability, quality of external auditors, and the application of IFRS have a positive effect on earnings management.In contrast, independent commissioners have a negative effect. The audit committee does not affect earnings management. This study also reveals that the variables of corporate governance mechanisms, which consist of independent commissioners, audit committees, and the quality of external auditors, have different effects on earnings management practices. This indicates that corporate governance principles have not been appropriately implemented in a company. The managerial ability has a dominant role in carrying out old management practices with various manipulations of financial statements.

This research examines the relationship between politically connected independent commissioners and independent directors on firm performance. The sample are all listed companies on the Indonesia Stock Exchange (IDX) from 2010–2017. In this study, we employ the ordinary least squares (OLS) regression model and Heckman’s 2SLS test to handle the problem of endogeneity. We document that politically connected independent commissioners did not affect the firm performance. On the contrary, politically connected independent commissioners had a negative relationship to firm performance; this was due to the appointment of independent commissioners and independent directors not based on expertise and knowledge in the financial and managerial company field, based solely on previous work experience. Moreover, our result is robust to the Heckman 2SLS test. Therefore, the result is expected to give insight for public firms and policy regulators, to avoid misunderstandings in decision-making at company owners and management levels.

This study aims to analyze the effect of audit quality, audit fee, and capital intensity on tax aggressiveness with independent commissioners as variable moderation. The population of this research is mining companies listed on Indonesia Stock Exchange in 2016-2020 and the samples tested in this study were 95 data taken based on the purposive sampling. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variabel audit fee and capital intensity has a significant positive effect on tax aggressiveness, meanwhile audit quality has not significant effect on tax aggressiveness. The moderating variabel of Independent commissioners weakens the relationship between audit fee and tax aggressiveness. However, independent commissioners unable to moderate relationship between audit quality and capital intensity on tax aggressiveness. [ABSTRACT FROM AUTHOR]

The purpose of this study is to determine the simultaneous and partial effects of Company Age, Financial Distress, Independent Commissioners, Institutional Ownership, and Profitability on the Publication Speed of Financial Statements. The study population is companies listed on the Indonesian Stock Exchange between 2018-2020. It can draw the following conclusions from the findings: At the same time, Company Age, Financial Distress, Independent Commissioners, Institutional Ownership, and Profitability influence the speed at which financial statements are an issue. In some cases, it may appear that not all variables significantly affect the annual financial report issuance rate. Company Age, Financial Distress, Independent Commissioners, and Profitability affect the Publication Speed of Financial Statements, but Institutional Ownership does not. By considering the impact of Company Age, Financial Distress, Independent Commissioners, Institutional Ownership, and Profitability on the speed of issuing annual financial reports. These companies expect to release yearly financial statements as soon as possible so that they can optimize their performance to attract investors to invest. [ABSTRACT FROM AUTHOR]

This research aims to examine the effect of institutional ownership, independent commissioners, independent directors and philanthropy on firm value. The population in this study is the IDX classification industry start-up listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The type of data used is financial reports and annual reports of 76 companies using the purposive sampling method. Furthermore, the analytical model used in this study is multiple linear regression analysis. Based on the results of the analysis obtained from this study, it is concluded that institutional ownership, independent commissioners and philanthropy have no effect on firm value, but independent directors have a positive effect on firm value. [ABSTRACT FROM AUTHOR]

This study investigates the effect of sharia firms on the cost of debt in the Indonesian market. We use OLS regression to examine the relationship by applying 1870 data observations of nonfinancial companies registered on the Indonesia Sharia Stock Index (ISSI) during 2012–2018. We found that sharia firms are negatively related to the cost of debt, and sharia firms with a higher percentage of independent commissioners are not associated with the cost of debt. These findings indicate that a more significant number of independent commissioners sitting on the board will not stimulate a sharia firm's position to get a lower cost of debt. Furthermore, our results are robust after performing the endogeneity test. Based on this study, we suggest that independent commissioners who represent aspects of governance also need to be developed using firm characteristics as other moderating variables. Sharia firms are viewed by lenders as having corporate behaviors that are ethical and worthy to get low interest on the debt. Even though the financial structure of sharia firms has lower leverage than non-sharia firms, it does not mean that they are seen as closed firms. [ABSTRACT FROM AUTHOR]

ABSTRACT This study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.

This study aims to explain how important commercial governance is proxied by using institutional power, independent officers and inspection panels on duty avoidance. This study is a quantitative study with a unproductive approach. The slice system used was intentional slice as numerous as 47 companies that passed as the sample. This study uses secondary data from the Indonesia Stock Exchange in 2016- 2020. The data is reused by using. The system used is a quantitative system with panel data regression analysis with a fixed effect model approach. Grouded on the results of the analysis, it can be seen that institutional power has no effect on duty avoidance, meaning that institutional power doesn’t affect the company's geste in tax avoidance, but on the contrary independent officers and inspection panels have a positive and significant effect on duty avoidance, meaning that adding the number of independent officers will reduce operations avoidance. Levies and the actuality existence of an inspection commision which is responsible for covering all company conditioning so that tax avoidance isn’t carried out by the company. [ABSTRACT FROM AUTHOR]

This research examines the relationship between politically connected independent commissioners and independent directors on firm performance. The sample are all listed companies on the Indonesia Stock Exchange (IDX) from 2010–2017. In this study, we employ the ordinary least squares (OLS) regression model and Heckman's 2SLS test to handle the problem of endogeneity. We document that politically connected independent commissioners did not affect the firm performance. On the contrary, politically connected independent commissioners had a negative relationship to firm performance; this was due to the appointment of independent commissioners and independent directors not based on expertise and knowledge in the financial and managerial company field, based solely on previous work experience. Moreover, our result is robust to the Heckman 2SLS test. Therefore, the result is expected to give insight for public firms and policy regulators, to avoid misunderstandings in decision-making at company owners and management levels. [ABSTRACT FROM AUTHOR]

The Purpose of this research is to determine the role of profitability as a intervening between corporate governance on the disclosure of ISR in Islamic Commercial Banks (BUS) in Indonesia in the 2014-2018 period. This research uses quantitative research using multiple linear regression analysis. This study uses secondary data in the form of panel data on companies registered in BUS for the 2014-2018 period. The population in this study is BUS in Indonesia during the 2014-2018 period. The sampling method is carried out by purposive sampling using several criteria to obtain 12 BUS used as research samples. The results of this study indicate that independent commissioners have an effect on ISR, while managerial ownership, audit committees, profitability have no effect on ISR. Managerial expertise, independent commissioners, and audit committees do not affect profitability. Path Analysis results show that profitability cannot mediate the effect of managerial ownership, independent commissioners, and audit committees on the disclosure of Islamic ocial reporting (ISR).

This study aims to examine the effect of corporate governance mechanisms on audit reporting. At the same time, this study's specific purpose was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership concentration on audit reporting quality. Besides, this study also examines whether the role of the external auditor's reputation can moderate the relationship of corporate governance mechanisms to the quality of audit reporting. Testing 189 units of analysis of manufacturing companies in Indonesia obtained evidence that the size of the board of commissioners, the proportion of independent commissioners, institutional ownership influential and significant effect on the quality of audit reporting. Meanwhile, the audit committee, auditor industry specialization, and ownership concentration proved not to affect audit reporting quality. For testing the external auditor's moderating variable reputation proxied by industry specialization, it turns out that only the relationship between the size of the board of commissioners and ownership concentration on audit reporting quality is proven to be moderated by the auditor industry specialization. [ABSTRACT FROM AUTHOR]

Abstract. This study aims to determine the effect of liquidity, profitability, company size, board of directors, and independent commissioners on financial distress. The population of this research are all the textile and garment companies listed on Indonesia Stock Exchange for the 2013-2017 period.The sampling technique used the purposive sampling and obtained 10 companies or 50 samples. The analysis technique used in this research is logistic regression analysis. The result of the study; liquidity, profitability, company size, board of directors, and independent commissioners have a simultaneous effect on financial distress. Liquidity partially has a significant negative effect on financial distress, while board of directors partially has a significant positive effect on financial distress. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, ukuran perusahaan, dewan direksi, dan komisaris independen terhadap financial distress. Populasi dalam penelitian ini adalah seluruh perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia Periode 2013-2017. Teknik sampling menggunakan purposive sampling dan diperoleh 10 perusahaan atau 50 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian; likuiditas, profitabilitas, ukuran perusahaan, dewan direksi, dan komisaris independen berpengaruh secara simultan terhadap financial distress. Variabel likuiditas secara parsial berpengaruh negatif signifikan terhadap financial distress, sementara itu dewan direksi secara parsial berpengaruh positif signifikan terhadap financial distress. Kata kunci. .Likuiditas; Profitabilitas; Ukuran Perusahaan; Dewan Direksi; Komisaris Independen; Financial Distress.

This study investigates the effect of sharia firms on the cost of debt in the Indonesian market. We use OLS regression to examine the relationship by applying 1870 data observations of nonfinancial companies registered on the Indonesia Sharia Stock Index (ISSI) during 2012–2018. We found that sharia firms are negatively related to the cost of debt, and sharia firms with a higher percentage of independent commissioners are not associated with the cost of debt. These findings indicate that a more significant number of independent commissioners sitting on the board will not stimulate a sharia firm’s position to get a lower cost of debt. Furthermore, our results are robust after performing the endogeneity test. Based on this study, we suggest that independent commissioners who represent aspects of governance also need to be developed using firm characteristics as other moderating variables. Sharia firms are viewed by lenders as having corporate behaviors that are ethical and worthy to get low interest on the debt. Even though the financial structure of sharia firms has lower leverage than non-sharia firms, it does not mean that they are seen as closed firms.

This study aims to analyze the effect of profitability, leverage, and firm size on earnings quality with an independent commissioner as a moderating variable. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sample selection uses a purposive sampling technique that produces a sample of 41 companies. The method used in this study is the documentation technique using secondary data derived from financial statements. The analytical tool used is Moderate Regression Analysis (MRA) with the help of SPSS software version 22. The results of this study indicate that profitability and firm size significantly have a positive effect on earnings quality. Meanwhile, leverage significantly has a negative effect on earnings quality. The effect of profitability and leverage on earnings quality cannot be moderated by independent commissioners. However, independent commissioners can only moderate the effect of firm size on earnings quality. The conclusion of this research is that companies can increase profitability and firm size and reduce the level of leverage to be able to produce quality profits by optimizing the proportion of independent commissioners in large companies. [ABSTRACT FROM AUTHOR]

This study aims to analyze the moderation effect of audit quality on the relationship of independent commissioners, audit committee, and whistleblowing system on the integrity of financial statements. The population used State-owned companies listed on the IDX during 2014-2018. The sampling method used purposive sampling which produced 18 companies. The study used logistic regression and MRA through SPSS 23. The study results showed that independent commissioners and whistleblowing systems do not influence the integrity of financial statements. On the contrary, there is a significant positive effect of the audit committee. Audit quality moderates the relationship of independent commissioners on the integrity of financial statements. On the contrary, it does not moderate the audit committee and whistleblowing system variables. The conclusions of this study are there is a significant positive effect between the audit committee and the integrity of financial statements while there is no effect of independent commissioners or whistleblowing system on the integrity of financial statements. Audit quality strengthens the relationship of independent commissioner on the integrity of financial statements but it is unable to moderate the relationship of the audit committee and whistleblowing system on the integrity of financial statements. The absence of research using the whistleblowing system variable as the independent variable on the integrity component of financial statements makes it an important study to be examined. [ABSTRACT FROM AUTHOR]

Introduction: This study aims to determine the effect of insider ownership, audit committees, leverage, firm size, the number of independent commissioner on the performance of manufacturing firms in the Indonesian stock exchange. Methods: The type of data used in this research is quantitative data. This study uses a tool to answer the hypothesis in the form of multiple linear regression. The number of samples taken by the sampling technique as many as 50 companies listed in Indonesia Stock Exchange. Results: From the test results indicate that there is insider ownership, audit committees, leverage significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. firm size and the number of independent commissioners no significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. Conclusion and suggestion: The implication of these findings is that insider ownership, audit committees, and leverage it will be able to produce a good performance. Although firm size and the number of independent commissioners has no effect, but still must be considered, because if the firm size and the number of independent commissioners are not in accordance with the provisions of SFAS may result in the presence of certain interests that are not in accordance with the company's goals.

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 dan risiko idiosinkratis tidak memiliki pengaruh terhadap DPR. Kata Kunci: profitabilitas, Dewan Komisaris, Komisaris Independen, risiko idiosinkratis, Dividend Payout Ratio Abstract: The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio. This study aimed to empirically assess the influence of company’s profitability, commissioners, independent commissioners, and idiosyncratic risk on Dividend Payout Ratio (DPR). Samples were selected by using purposive sampling method and this research utilize panel data regression with common effect model to analyze the data. This study found that, profitability had a significantly positive influence on DPR, independent commissioners had a significantly negative influence on DPR; and board of commissioners and idiosyncratic risk had no influence on DPR. Keywords: profitability, board of commissioners, independent commissioners, idiosyncratic risks, dividend payout ratio

The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent commissioners, and audit committee on sustainability report disclosure. The population of this research was non-financial companies listed on the IDX in 2013-2017 as many as 483 companies. The sample was selected using purposive sampling technique and obtained 17 samples with 5 years of observation so there were 85 units of analysis. Data collection technique used documentation technique. The analysis tool to test hypothesis was multiple linear regression analysis. The results show that variables of liquidity and audit committee have a positive effect on the sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. Meanwhile, company size, profitability, company activities, board of directors, and independent commissioners do not affect on sustainability report disclosure. The conclusion in this research is variables of leverage, liquidity, and audit committee can provide an important role in sustainability report disclosure. The suggestion for the next researcher is to pay attention to the calculation of corporate ratio, whether using net sales or gross sales. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the effect of the independent board of commissioners, managerial ownership, capital structure and profitability on company value, both partially and simultaneously. The sample in this study were 25 Consumer Goods Industries that were listed on the Indonesia Stock Exchange in 2013-2016. Purposive sampling method was used with certain criteria. In order to analyze the collected data, descriptive analysis and multiple linear regression analysis were used. The results of this study indicate that partially the independent board of commissioners and capital structure do not affect the value of the company, managerial ownership and profitability affect the value of the company. While simultaneously the independent board of commissioners, managerial ownership, capital structure and profitability affect the company value. This is because managers are successful in managing their business well. So the company can compete with other companies and gain maximum profit for the company. Future studies are expected to be able to use different variables or add to the proxy of Good Corporate Governance such as the audit committee, institutional ownership and so on. [ABSTRACT FROM AUTHOR]

This research aims at examining the effect of board of commissioners characteristics on earnings management in the context of Initially Public Offering (IPO). There are five characteristics of board of commissioners, including: board of commissioners size, percentage of independent commissioners, female commissioners, age and tenure of board of commissioners. Sample of the study consist of 161 non-financial firms that engage in IPO during 2001 – 2016 periods. The result of the study shows female commissioners, independent commissioners, board commissioners size and tenure have no significant effect on earnings management. However, age provide significant effect to mitigate earnings management during IPO. Commissioners with higher age have effectively reduce earnings management. The commissioners use their experience to mitigate earnings management. Further, the study divide sample of the study into larger firms and smaller firms. The result shows that female commissioners and board of commissioners size have negatif effect on earnings management. However, independent commissioners might not have effectively monitor earnings management. Further, age and tenure of the board of commissioners have no significant effect on earnings management in larger firms. The study find that independent commissioners and age have effectively mitigate earnings management in the smaller firms that conducted IPO. Therefore, it is important to consider size of the firm to analyze the effect of board of commissioners characteristics on earnings management during IPO process.

This research aimed to test the influence of leverage, density of fixed assets, and independent commissioners on Effective Tax Rate in manufacturing companies listed on Indonesia Stock Exchange year 2011-2015. Purposive sampling technique was utilized to select the study's sample and 42 companies were taken for a total 210 data observation. Multiple linear regression analysis is employed to test the hypotheses within this research. The results of this study indicated that leverage, density of fixed assets, and independent commissioners simultaneously influence ETR. Partially, the result showed that leverage and independent commissioners do not affect ETR. Meanwhile, density of fixed assets had a negative effect on ETR. [ABSTRACT FROM AUTHOR]

The research objective to assess the influence of corporate governance and family ownership on firm value non-financial firms listed in Indonesia. The board and ownership structure were representing corporate governance characteristics. The board structure consists of commissioners, directors and independent commissioners, while the structure of ownership consists of institutional, public and managerial ownership. This research used data non-financial firms listed in Indonesia Stock Exchange period 2008 to 2018. Using purposive sampling as technique’s to filter the samples and panel data analysis method. The results of research state that corporate governance (board and ownership structure) and family ownership simultaneously have a significant influence on firm value. Partially, independent commissioners, board of directors, public and institutional ownership have a significant influence on firm value. Meanwhile the board of commissioners, managerial and family ownership have no significant influence on firm value.

Penelitian ini bertujuan untuk menentukan dampak dari mekanisme good corporate governance (yang diproksikan oleh kepemilikan institusional, komisaris independen dan kepemilikan managerial) pada kinerja keuangan perusahaan. Teknik sampling yang digunakan adalah purposive sampling dengan metode sampling judgement. Kriteri dalam menentukan sampel adalah apakah perusahaan perbankan tersebut terdaftar pada bursa efek jakarta dari tahun 2007-2009 dan apakah perusahaan tersebut secara konsisten mempublikasikan laporan keuangan yang sudah diaudit selama masa penelitian. Berdasarkan metode purposive sampling, ada 28 perusahaan yang memenuhi kriteria tersebut . Hasil penelitian menunjukkan bahwa secara parsial variabel komisionaris independen berefek negatif pada kinerja keuangan perusahaan. Hasil penelitian ini meneunjukkan bukti empiris bahwa proporsi komisionaris independent perusahaan hanyalah suatu formalitas yang digunakan untuk memenuhi aturan. Sehingga fungsi kontrol yang seharusnya menjadi tanggung jawab komisionaris menjadi tidak efektif. Hal ini akan mengakibatkan kinerja perusahaan menurun.This study aims to determine the effect of good corporate governance mechanisms (which is proxied by institutional ownership, independent commissioners, and managerial ownership) of the company’s financial performance. The sampling technique used is purposive sampling with the judgment sampling method. Whether the banking companies are listed in Indonesian Stock Exchange during the period of 2007 - 2009 and whether the companies consistently publishes their audited financial statements during the study period are the criteria in determining the samples too. Based on the purposive sampling method, there are 28 companies that meet the above criteria. The results of study indicate that only partially independent commissioner variables negatively affect the company’s financial performance (ROI). The results are perform that the proportion of the company’s independent commissioner is merely a formality. It is used to meet the regulation only so that supervisory functions that should be the responsibility of commissioners is ineffective. Then, as a result the company’s performance will decline

Abstract: The purpose of this study is to find empirical evidence whether corporate governance mechanisms (ownership structure, independent commissioners, and audit committee characteristics) affect the level of voluntary disclosure of Internet Financial Reporting (IFR). Populations used in this study are all of 420 Indonesian companies listed in Indonesian Stock Exchange (IDX) in the period of 2010. The sample of this research is determined using purposive sampling method. There are 95 companies fulfill the criteria. Data were analyzed using multiple regression analysis. The result indicates that among corporate governance mechanisms, only audit committee meeting frequencies influence voluntary disclosure of IFR. [Copyright &y& Elsevier]