Board Of Commissioners Research Articles

The Effect Of Good Corporate Governance and Company Size On Tax Avoidance (Empirical Study On Agricultural Sector Companies Listed On The Indonesia Stock Exchange For The Period 2017-2019)

This study aims to determine the effect of good corporate governance, institutional ownership proxies, the proportion of independent boards of commissioners, and audit committees, as well as company size on tax avoidance in agricultural sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The samples used in this study were obtained by purposive sampling method and the analysis techniques used were by descriptive statistical analysis, multiple linear analysis, classical assumption test, and hypothesis test. The results of this study show that partially institutional ownership and the proportion of independent board of commissioners have no influence on tax avoidance proxied by the CETR formula, while the audit committee has a negative influence on tax avoidance proxied by the CETR formula, and company size has a positive influence on tax avoidance proxied by the CETR formula. Simultaneously, institutional ownership, the proportion of independent board of commissioners, audit committee, and company size have a significant positive influence on tax avoidance proxied by the CETR formula.

Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Kepemilikan Manajerial dan Intensitas Persedian Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2019)

This study aims to determine the effect of Institutional Ownership, Independent Board of Commissioners, Managerial Ownership and Inventory Intensity on Tax Aggressiveness in Food and Beverage Companies listed on the Indonesia Stock Exchange 2016-2019. The type of statistics used in this have a look at is quantitative records taken from the Indonesia inventory exchange. The population in this study are Food and Beverage Companies listed on the Indonesia Stock Exchange in 2016-2019, as many as 38 companies. The sample in this study was 10 samples taken through purposive sampling method. The analytical method used in this research is multiple linear regression analysis with classical assumption test using SPSS 25.0 application. The results of this study indicate that the influence of institutional ownership and managerial ownership partially has no significant effect on tax aggressiveness in food and beverage companies. The influence of the Independent Board of Commissioners partially has a positive effect and the Influence of Inventory Intensity partially has a significant negative effect on Tax Aggressiveness in Food and Beverage Companies. Simultaneously the influence of institutional ownership, independent board of commissioners, managerial ownership and inventory intensity have a significant effect on aggressive decisions.

PENGARUH TATA KELOLA PERUSAHAAN YANG BAIK DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA BANK SYARIAH DI INDONESIA

The aim of this study is to analyse the impression of Good Corporate Governance component amount to Frequency of Sharia Supervisory Board Meeting, the Composition of Independent Commissioners Board, the Measure of the Board Directors, the Audit Committee Size and Profitability with the level of Corporate Social Responsibility (CSR) disclosure at Indonesia Sharia Banks in period 2017-2020. This research adopts quantitative method. The data population are 13 sharia general banks which are national private bank and there are 2 sharia general banks that are local government banks registered in OJK (the Financial Services Authority). The purposive sampling method is used as a sampling technique and get hold of 10 Sharia Banks. The samples in this study are 40 samples. Multiple Linear Analysis is utilized to test hypotheses in this research. Obtained results from this research that there was an influence between the Independent Commissioner’s Composition and Measure of the board Directors against the CSR level of disclosure at Indonesia Sharia Banks in period 2017-2020. Meanwhile, the Frequency of Sharia Supervisory Board Meetings, Audit Committee Size, and Profitability had no effect the CSR level of disclosure at Indonesia Sharia Banks in the period 2017-2020.

The Effect of Good Corporate Governance Mechanism on Firm Value with Financial Performance as a Moderation Variable

This study aims to examine the effect of good corporate governance mechanisms consisting of managerial ownership (KM), audit committee (KA), board of commissioners (DK), and board of directors (DD) on firm value (PBV) and financial performance (ROA) as moderating variable. In this study the population used is a banking company listed on the Indonesia Stock Exchange (IDX). The number of samples collected was 15 companies within a 5 year research period. The selected sample was carried out using a purposive sampling technique. The results showed that managerial ownership has a positive and significant effect on firm value, audit committee has no significant effect on firm value, the board of commissioners has no significant effect on firm value, the board of directors has a positive and significant effect on firm value, financial performance can moderate the effect of managerial ownership on firm value, financial performance does not moderate the effect of the audit committee on firm value, financial performance does not moderate the effect of the board of commissioners on firm value, financial performance moderates the effect of the board of directors on firm value.

Effect of the Board of Commissioners, Capital Intensity, Profitability, and Audit Committee on Tax Avoidance with Firm Size as a Moderating Variable in Food and Beverage Companies Listed on the IDX

Effect of the Board of Commissioners, Capital Intensity, Profitability, and Audit Committee on Tax Avoidance with Firm Size as a Moderating Variable in Food and Beverage Companies Listed on the IDX

New product development process and case studies for deep-tech academic research to commercialization

This research proposes a new product development (NPD) framework for innovation-driven deep-tech research to commercialization and tested it with three case studies of different exploitation methods. The proposed framework, called Augmented Stage-Gate, integrates the next-generation Agile Stage-Gate development process with lean startup and design thinking approaches. The framework consists of six stages and five gates and focuses on critical thinking to help entrepreneurs avoid psychological traps and make the right decisions. Early activities focus on scouting for potential socioeconomically impactful deep-tech research, developing a business case, market analysis, and strategy for problem–solution fit, and then, moving to a build–measure–learn activity with a validated learning feedback loop. Next, suitable exploitation methods are decided using weight factor analysis, developing intellectual property (IP) strategy, completing the university technology transfer process, and participating in fundraising. To pass each gate, the committee board members, consisting of tech, business, IP and regulatory, and domain experts, will evaluate the passing criteria to decide Go/No-Go. Applying the framework to the case studies results in successful university research commercialization. The model, case study, and lessons learned in this paper can be useful for other deep-tech incubator programs to successfully launch deep-tech research for commercialization. The case studies’ positive outcomes validate the Augmented Stage-Gate framework, yet their success is not entirely guaranteed due to external factors like regulatory constraints, entrepreneur characteristics, timing, and the necessary ecosystem or infrastructure, particularly in emerging markets. These factors should be taken into account for future research purposes.

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MODERASI CORPORATE SOCIAL RESPONSIBILITY

The purpose of this study is to examine the effect of financial performance, managerial ownership, and board of independent commissioners on firm value by using corporate social responsibility as moderating variable. This study uses 168 data samples from manufacturing companies listed in Indonesia Stock Exchange during the period of 2017-2020 and Eviews 12 for data processing. The result of this study show that financial performance have positive effect on firm value, managerial ownership have negative effect on firm value, and board of independent commissioners have positive and no effect on firm value. In addition, corporate social responsibility is able to moderate the relationship between financial performance and managerial ownership on firm value while it can not moderate the relationship between board of independent commissioners on firm value.

PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020

The audit committee is a committee created by the board of commissioners whose task is to carry out inspections or research deemed necessary on the implementation of the functions of the board of directors in managing the company. The audit committee is an important component that must exist in companies listed on the Indonesia Stock Exchange, therefore the Indonesia Stock Exchange requires to form and have an audit committee chaired by an independent commissioner. The existence of an audit committee is expected to improve the quality of internal control which is ultimately intended to provide protection to shareholders and other stakeholders. This study aims to analyze and prove the effect of the audit committee, the influence of independent commissioners, and the influence of profitability on tax avoidance. The sample selection in this study used a purposive sampling method, which is a sampling method, in which samples taken from the population must meet the criteria in accordance with the objectives or research problems. The results of this study are the audit committee has a negative effect on acceptable tax avoidance. Independent commissioners have a negative effect on acceptable tax avoidance. Profitability has a positive effect on tax avoidance rejected.

Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs

This study aims to determine the application of raw material control and internal support according to COSO and COSO modifications for Micro, Small and Medium Enterprises (MSMEs). The object under study is the Nusantara Corn Chips SMEs. The research method used in this study is a qualitative method with the type of case study. Based on observations, it is known that the internal control of raw materials and supporting ingredients for Nusantara corn chips is still very simple. Based on the survey, it shows that in the control of raw and supporting materials at Emping Jagung Nusantara, there are 10 principles that are appropriate and 7 that are not in accordance with the COSO internal control components. In accordance with this, there are several principles that are not relevant for MSMEs, such as the absence of a board or audit committee as a supervisor for MSMEs Emping Jagung Nusantara. The above basis is irrelevant and takes into account the principles of cost and benefit, the principles of COSO, so that COSO internal controls are formed for MSMEs.

ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN

The purpose of this study was to analyze the effect of capital structure, profitability, independent board of commissioners, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period. This study uses a sample of 78 manufacturing companies listed on the Indonesia Stock Exchange. The sample has been selected through purposive sampling method so that the total data obtained is 234 data (in three years). In conducting data processing, this research uses Microsoft Excel and Eviews software version 12. The panel data regression model chosen in this study is the fixed effect model (FEM). The results of this study indicate that profitability has a significant positive effect on firm value. Meanwhile, capital structure, independent board of commissioners and firm size have no significant effect on firm value.

PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2016-2022)

This study aims to examine the effect of good corporate governance and intellectual capital on the company value of state-owned enterprises listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022, involving secondary data obtained from the websites of IDX and respective companies. The samples in this study include 10 companies selected through the purposive sampling method and analyzed by multiple linear regression using the SPSS version 25 software. The dimension of good corporate governance is represented by the independent board of commissioners and the audit committee, and the intellectual capital dimension is represented by Value Added Intellectual Coefficient (VAIC). The results of the analysis exhibit that the audit committee and intellectual capital have a positive effect on company value, implying that a higher number of audit committees and intellectual capital value is capable of increasing company value. Whilst, the board of independent commissioners has a negative effect on company value, meaning that the higher proportion of independent commissioners is unable to improve company value.

The The Effect of Proprietorship Managerial and Board of Executive Commissioners on Imperishable Report with Company Size As A Moderation Variable

The aim of the conducted research is to prove the effect proprietorship managerial (X1), and independent board of commissioners (X2) towards imperishable report through adding company breadth as moderating variable. The population includes issuers indexed LQ45 on the IDX in 2018-2021. The samples obtained amounted to 16 with purposive sampling technique. Data panel regression has been used as the analysis technique to encourage the results of this research. It is concluded that the proprietorship managerial (X1) has no influence towards the imperishable report, while board of executive commissioners (X2) has an influence towards the imperishable report. Furthermore, the breadth of company as additional variable cannot take its role as moderation to encourage proprietorship managerial (X1) towards imperishable report. Meanwhile, the breadth of company strengthens the influence of board of executive commissioners(X2) towards the imperishable report.

PENGARUH DEWAN KOMISARIS INDEPENDEN, LIKUIDITAS, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS

economic misery are finished earlier than a real financial ruin happens in a business enterprise. financial misery commonly happens because of fraud in management, not able to pay the employer's liabilies or money owed with property owned, and the earnings derived by using the company isn't always proportional to the entire belongings issued. The purpose of this examine is to decide the effect of unbiased board of commissioners, liquidity, profitability, and working potential to financial distress. The populace in this take a look at is a shipping company indexed at the Indonesia inventory alternate length 2020-2022. This sampling method the use of purposive sampling. statistics evaluation turned into processed the usage of SPSS model 24 software. The outcomes showed that the liquidity, profitability, and running potential variables influenced the economic distress, at the same time as the impartial board variable did now not affect the economic misery. key phrases : financial distress, independent board of commissioners, liquidity, profitability.

Woman of Board Directors, Leverage, Sales Growth, Institutional Ownership, and Earnings Management

Woman of Board Directors, Leverage, Sales Growth, Institutional Ownership, and Earnings Management

Woman of Board Directors, Leverage, Sales Growth, Institutional Ownership, and Earnings Management

This study aims to determine the effect of the size of the female board of directors and commissioners, leverage, and sales growth with the moderating variable of institutional ownership on leverage on earnings management in the real estate and construction which listed on the Indonesia Stock Exchange for the 2017-2020 period. Data processing was carried out with Eviews. The sample was selected with purposive sampling method. The results showed that the size of the female board of directors and sales growth significantly negatively affected earnings management. The female board of directors can reduce earnings management because women in leadership positions in businesses are capable of making wise and moral decisions. The higher the sales growth, the lower the earnings management. Companies have a high sales growth rate means that the company's profit is also high. Managers are not motivated to increase profits because their interests of managers are the same as stakeholders' interests. Managers have the same information as stakeholders, so there is no information asymmetry. Leverage has no significant effect on earnings management. Leverage in earnings management has a significant negative impact on moderating institutional ownership.

Woman of Board Directors, Leverage, Sales Growth, Institutional Ownership, and Earnings Management

This study aims to determine the effect of the size of the female board of directors and commissioners, leverage, and sales growth with the moderating variable of institutional ownership on leverage on earnings management in the real estate and construction which listed on the Indonesia Stock Exchange for the 2017-2020 period. Data processing was carried out with Eviews. The sample was selected with purposive sampling method. The results showed that the size of the female board of directors and sales growth significantly negatively affected earnings management. The female board of directors can reduce earnings management because women in leadership positions in businesses are capable of making wise and moral decisions. The higher the sales growth, the lower the earnings management. Companies have a high sales growth rate means that the company's profit is also high. Managers are not motivated to increase profits because their interests of managers are the same as stakeholders' interests. Managers have the same information as stakeholders, so there is no information asymmetry. Leverage has no significant effect on earnings management. Leverage in earnings management has a significant negative impact on moderating institutional ownership.

PREDICTION OF DIFFICULT LAPAROSCOPIC CHOLECYSTECTOMY BASED ON ULTRASONOGRAPHIC FINDINGS

Objectives: The objective of the study is to the role of pre-operative ultrasonography (USG) abdomen to find difficulty in laparoscopic cholecystectomy. Methods: It was a prospective observational study conducted in the Department of General Surgery, Government Medical College, Kottayam, for a period of 12 months after obtaining approval from the Institutional Review Board and Ethical Committee. A total of 94 patients who underwent elective laparoscopic cholecystectomy were randomly allotted and their pre-operative ultrasound was assessed. Pre-operative predictability of difficult laparoscopic cholecystectomy based on USG was studied. Results: Out of 78 difficult laparoscopic cholecystectomies, 71 cases were predicted to have intra-operative difficulty with pre-operative ultrasound as per total time taken for surgery. Out of these 78 difficult cases, 68 cases were able to predict as per difficulty in dissecting GB from GB fossa. This gives a positive predictive value of 91%, which is in agreement with earlier studies. Conversion rate in our study was 9.6% of total and 11.5% of difficult cases. Those cases that were predicted pre-operatively with ultrasound to be easy were never converted to open. Conclusion: Pre-operative USG can be used as a screening method for laparoscopic cholecystectomy as this is a valuable predictor of difficulty in laparoscopic cholecystectomy in most of the cases. It will help the surgeon to make an idea of potential difficulty that he/she can face during the intra-operative period. The most valuable assessment using the ultrasound is the gall bladder wall thickness, gall bladder contracted or not, common bile duct diameter, and stones impacted in the neck of GB.

Pengaruh Kemilikan Institusional, Dewan Komisaris Independen, Dewan Komisaris Dan Profitablitas Terhadap Pengungkapan Corporate Social Responsibility

This study aims to examine the effect of Institutional Ownership, Independent Board of Commissioners, Board of Commissioners, and Profitability on Corporate Social Responsibility Disclosure in Mining Companies in the coal, oil and gas, metal and mineral sub-sectors listed on the Indonesia Stock Exchange in the period of 2014-2018. The research method used in this research is descriptive verification method. The research sample selection uses a purposive sampling method based on criteria, the samples obtained are 7 Mining Companies in the coal, oil and gas, metal and mineral sub-sectors. The analysis used is the Classic Assumption Test includes normality test, multicollinearity test, auto correlation test, heteroscedasticity test; Multiple Linear Regression Analysis; Correlation Analysis; along with the T Test and F Test. Test results show that 1) Institutional Ownership has a significant effect on the disclosure of corporate social responsibility with a significant value of 0.048, 2) Independent Commissioners do not affect the disclosure of corporate social responsibility, 3) The Board of Commissioners has a significant effect on the disclosure of corporate social responsibility with a significant value of 0.015, 4) Profitability has a significant effect on the disclosure of corporate social responsibility.

Influence of the Board of Commissioners, Ownership Concentration, Audit Committee Meetings, Risk Management Committee, Leverage on Disclosure of Company Risk Management (Case Study of Banking Companies Registered on the Indonesia Stock Exchange for the 20

The research objective was to determine the effect of the board of commissioners, concentration of ownership, audit committee meetings, risk management committee, leverage on disclosure of corporate risk management in Banking Companies Registered on the Indonesia Stock Exchange for the 2018-2021 period. This type of research is quantitative research, data collection method is done by using documentation. The samples in this study were 28 banking companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The data analysis techniques in this study were multiple linear regression analysis, determination tests and hypothesis testing. The test results for the board of commissioners affect disclosure of corporate risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.011 is smaller than 0.05. Ownership concentration has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.331 is greater than 0.05. Audit committee meetings have an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.032 is smaller than 0.05. The risk management committee has an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.008 is smaller than 0.05. Leverage has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.856 is greater than 0.05.

Pengaruh Good Corporate Governance Terhadap Internet Financial Reporting

The purpose of this study is to analyze how the influence of good corporate governance on disclosure of internet financial reporting (IFR). Good corporate governance in this study is proxied by the ownership structure (managerial ownership and public ownership), the characteristics of the board of commissioners (number of members of the board of commissioners and number of board meetings), and characteristics of the audit committee (number of members of the audit committee and number of audit committee meetings). The population in this study were all companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples in this study were 392 companies. Testing the research hypothesis using multiple regression analysis. The test results show that the managerial ownership have a positive effect on disclosure of internet financial reporting. Meanwhile, the public ownership, the number of members of the board of commissioners, the number of board meetings, the number of members of the audit committee, and the number of audit committee meetings do not affect the disclosure of internet financial reporting.