Board Of Commissioners Research Articles

Leaflet modification before transcatheter aortic valve implantation in patients at risk for coronary obstruction: the ShortCut study.

This trial sought to assess the safety and efficacy of ShortCut, the first dedicated leaflet modification device, prior to transcatheter aortic valve implantation (TAVI) in patients at risk for coronary artery obstruction. This pivotal prospective study enrolled patients with failed bioprosthetic aortic valves scheduled to undergo TAVI and were at risk for coronary artery obstruction. The primary safety endpoint was procedure-related mortality or stroke at discharge or 7 days, and the primary efficacy endpoint was per-patient leaflet splitting success. Independent angiographic, echocardiographic, and computed tomography core laboratories assessed all images. Safety events were adjudicated by a clinical events committee and data safety monitoring board. Sixty eligible patients were treated (77.0 ± 9.6 years, 70% female, 96.7% failed surgical bioprosthetic valves, 63.3% single splitting and 36.7% dual splitting) at 22 clinical sites. Successful leaflet splitting was achieved in all [100%; 95% confidence interval (CI) 94%-100.0%, P < .001] patients. Procedure time, including imaging confirmation of leaflet splitting, was 30.6 ± 17.9 min. Freedom from the primary safety endpoint was achieved in 59 [98.3%; 95% CI (91.1%-100%)] patients, with no mortality and one (1.7%) disabling stroke. At 30 days, freedom from coronary obstruction was 95% (95% CI 86.1%-99.0%). Within 90 days, freedom from mortality was 95% [95% CI (86.1%-99.0%)], without any cardiovascular deaths. Modification of failed bioprosthetic aortic valve leaflets using ShortCut was safe, achieved successful leaflet splitting in all patients, and was associated with favourable clinical outcomes in patients at risk for coronary obstruction undergoing TAVI.

KAJIAN AUDIT REPORT LAG DARI PERSPEKTIF TATA KELOLA KORPORASI: EKSPLORASI PERAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

Audit report lag is an important aspect of accounting quality. However, there is a lack of previous studies investigating why companies have auditors sign financial reports late; others need less time to do so. This study determines the factors affecting the audit report lag from a corporate governance perspective during COVID-19. In addition, the role of audit quality as a moderating variable between corporate governance and audit report lag is also rare. Ninety-seven publicly listed companies participated in this study. The secondary data from 2019 to 2021 were involved. Agency theory is applied to explain the phenomenon. Moderated regression analysis is applied to gain the result. The result shows that audit tenure significantly affects the audit report lag. In addition, audit quality plays a moderating variable between board size and audit report lag. Hence, audit quality also moderates the relationship between audit tenure and audit report lag. The research has practical implications for reducing audit tenure by reducing auditing report lag. In addition to practical implications, this research also implies the theory where the results of this research can be explained by the agency theory in which to improve the quality of accounting information through the timely submission of financial reports and to shorten the time of signing an audit opinion through the governance mechanisms. Keywords: Size Of The Board Of Commissioners; Board Commissioner Meeting Frequency; Audit Tenure; Audit Opinion; And Audit Quality; Audit Report Lag

PENGARUH FEE AUDIT, FINANCIAL DISTRESS, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

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 independent committee with the number of audit committee members and the integrity of the financial reports as measured using the market to book ratio. This type of research is quantitative. Based on purposive sampling, the number of sample companies was 29 companies with an observation period of 5 years, so the total sample was 145 data on the property and real estate sectors listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The data analysis used in this research is a panel data regression model using E-Views 12. The results of this research show that partially audit fees and audit committees have no effect on the integrity of financial reports. Financial distress and independent commissioners have a significant effect on the integrity of financial reports. Meanwhile, simultaneously audit fees, financial distress, independent commissioners and audit committees influence the integrity of financial reports. Keywords: Financial Statement Integrity, Audit Fees, Financial Distress, Independent Commissioner, Audit Committee.

PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

This study aims to determine 1) The effect of the audit committee on firm value in food and baverage companies listed on the IDX for the 2016-2019 period 2) The effect of managerial ownership on firm value in food and baverage companies listed on the IDX for the 2016-2019 period 3) The effect of board independence commissioners on the value of companies in food and baverage companies listed on the IDX for the period 2016-2019. 4) The influence of Corporate Social Responsibility on the value of companies in food and baverage companies listed on the IDX for the period 2016-2019. The method used is quantitative data and associative approach. The sampling technique used was purposive sampling technique. The data analysis technique used Descriptive Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, F Test and R2 Determination Test. The results showed: 1) The audit committee had no effect on firm value 2) Managerial ownership had a significant positive effect on firm value 3) Board of Commissioners had a significant positive effect on firm value 4) CSR had no effect on firm value.Keywords: Audit Committee, Managerial Ownership, Board of Commissioners, CSR, Company Value

THE EFFECT OF GCG MECHANISM AND CSR ON FINANCIAL PERFORMANCE

This study aims to determine and examine The Effect of independent commissioners, managerial ownership, audit committees, and corporate social responsibility on financial performance both partially and simultaneously (together) in Textile and Garment Sub Sector Companies listed on the Indonesia Stock Exchange Period 2017-2021. The data analysis technique in this research is descriptive and verification. Testing the hypothesis using a multiple linear regression analysis model. The study results show that some GCG components affect financial performance, and others do not. The independent board of commissioners and audit committee do not affect ROA. Managerial ownership and CSR affect ROA. Then the independent board of commissioners also does not affect EPS. Managerial ownership, audit committee, and CSR affect EPS. Together the independent board of commissioners, managerial ownership, audit committee, and, CSR affect ROA and EPS in textile and garment sub-sector companies for the 2017-2021 period.

Abstract PO4-08-02: Genetic testing among patients with triple-negative breast cancer at a single health system: a quality improvement project

Abstract Background: Breast cancer is the most common type and the second leading cause of cancer-related deaths in women. Approximately 15-20% of patients have triple-negative breast cancer (TNBC) at diagnosis. TNBC is aggressive, difficult to treat, prone to relapse, and associated with an increased mortality rate. The incidence of BRCA1/2 mutation is about 20% in patients with TNBC (Hartman et al. 2012). Despite the high prevalence of germline mutations in cancer susceptibility genes among TNBC patients, many do not received genetic counseling (GC) or genetic testing (GT). National Comprehensive Cancer Network (NCCN) guidelines now recommend GT for all patients with TNBC, regardless of age, especially after the approval of Poly Adenosine diphosphate Ribose Polymerase (PARP) inhibitors for targeted therapy against BRCA1/2 mutations. The aim of this quality improvement (QI) project was to identify patients with TNBC who did not receive GT and design an intervention to understand potential barriers to receiving GC and GT. Methods: We implemented a QI project to identify previously diagnosed adult patients with TNBC (18 years and older) of any stage (early or advanced/metastatic) without prior GT or family history of genetic disorders with active follow-up at the Henry Ford health breast cancer clinic. Eligible patients diagnosed between January 2015 and January 2020 from the Syapse Learning Health Network database were included. Baseline information as well as additional data including demographics, breast cancer treatment details, and whether GT and/or GC was offered or not was obtained through electronic health record review after institutional review board committee approval. Bi-monthly meetings were held amongst breast cancer providers, genetic counselors, and nurse navigators to develop an intervention to contact the patients who did not undergo GT and/or GC. After obtaining the list of patients who did not undergo GT and/or GC despite meeting eligibility criteria, they were contacted by their primary breast cancer providers via telephone regarding their willingness to obtain GT and/or GC at this time and participate in a questionnaire-based interview to understand barriers towards the same. Results: In the 5 years, a total of 123 patients were noted to have been diagnosed with triple-negative breast cancer. Of these, 93 patients were actively being followed at the Henry Ford breast clinic at the time of the QI project. 2 of the 9 patients who underwent GT and GC were positive for BRCA1/2 mutation. Of the remaining 83 patients that did not receive GC or GT, 65 (78.3%) had no clear reason explained in the chart, 27 patients (32.5%) chose not to get tested, 23 (27.7%) were not deemed to be eligible upon initial assessment and 4 (4.8%) had pending orders placed by breast surgeons upon initial diagnosis. Unfortunately, 29 of these 83 patients were noted to have been deceased when the intervention was being designed. Remaining 54 patients were contacted by their primary breast cancer oncologists to determine their willingness in participating in the questionnaire-based interview. Conclusion: Based on the results of our QI project, we have now developed a process to contact the identified patients and renew the offer for GT and GC as well as participation in a questionnaire-based interview to understand the potential barriers to testing. We also plan to improve physician education and awareness by conducting mini sessions during our annual symposium meetings as well as grand rounds and develop a protocol for ordering GT and GC in patients with TNBC at our institution. Citation Format: Manasi Godbole, Mary Nyhuis, Travis Washburn, Joann Hirth, Haythem Ali. Genetic testing among patients with triple-negative breast cancer at a single health system: a quality improvement project [abstract]. In: Proceedings of the 2023 San Antonio Breast Cancer Symposium; 2023 Dec 5-9; San Antonio, TX. Philadelphia (PA): AACR; Cancer Res 2024;84(9 Suppl):Abstract nr PO4-08-02.

Peran Kebijakan Dividen dalam Tata Kelola Perusahaan yang Dikontrol oleh Keluarga

The research aims to examine how family company governance influences dividend policy in the context of minority shareholder protection in 345 observations of family companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. The results of this research using panel regression (random effects model) show that family ownership concentration has a non-linear relationship to dividend policy, while the level of family involvement through the board of directors and board of commissioners has a statistically negative effect on dividend policy. However, the existence of independent commissioners and lender supervision do not have a significant effect on dividend policy. Overall, this research supports agency theory that family involvement in the company can give rise to agency conflicts with minority shareholders through dividend distribution.

Preface

EUROTHERM 20249th European Thermal Sciences ConferenceBled, Slovenia, June 10 - 13, 2024This Conference Volume contains the papers presented at the Ninth European Thermal Sciences Conference (EUROTHERM 2024) held at Bled, Slovenia, from June 10 - 13, 2024, and accepted for proceedings published in the IOP Journal of Physics: Conference Series.The conference was chaired by Prof Božidar Šarler, University of Ljubljana, Faculty of Mechanical Engineering, Slovenia, and co-chaired by Prof Laura Vanoli, Department of Engineering, Parthenope University of Naples, Italy.List of Editors, Scientific Advisory Board and Organising Committee are available in this Pdf.

Evaluating the effect of a mobile-based symptom monitoring system for improving physical function in patients with cancer during chemotherapy: study protocol for a multicentre randomised controlled trial

IntroductionSymptoms due to chemotherapy are common in patients with cancer. Cancer-related symptoms are closely associated with the deterioration of physical function which can be associated with decreased quality of life...

Corporate Governance and Stock Return Volatility

This research highlights the importance of corporate governance and helps investors and financial economists understand stock price behaviour after COVID-19. The study aims to find out the influence of the independent board of commissioners, and audit quality on the volatility of share returns in companies operating in the body care product sector and listed in the EIB in 2021-2022. In addition, this study also employs four control variables to avoid the model specification error. The population in this study is a company of body care products listed on the Indonesian Stock Exchange for the year 2021-202. The number of samples used is as many as eight companies in 2021-2022 based on purposive sampling methods that meet the sample selection criteria. The data analytical techniques used are descriptive statistical testing, classical assumption testing, and hypothetical testing using SPSS software version 25 and GRETL. The research results show that the independent board of commissioners and the audit quality influence share return volatility. As a sector directly related to daily consumer needs, the primary consumer goods sector tends to be highly responsive to changing trends and consumer preferences. It makes it interesting research subject to understand how the volatility of share returns in this sector reacts to external and internal factors.

Implementation of Corporate Governance in Emerging Markets: Indonesia Stock Exchange and Singapore Stock Exchange

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 magnitude of the Board of Commissioners have a substantial adverse impact on ROA. Conversely, the frequency of board commissioner meetings and the extent of managerial share ownership hurt Tobin's Q. The presence of an independent board of commissioners and the number of commissioners on the Board does not substantially impact Tobin's Q. In the case of Singapore, the presence of an independent board of commissioners, the size of the Board, the frequency of board meetings, and the overall percentage of managerial share ownership do not have a noteworthy impact on ROA. Conversely, the quantity of Board of Commissioners meetings has a favorable impact on Tobin's Q. The overall proportion of ownership held by managers negatively impacts Tobin's Q. Both the autonomy of the Board of Commissioners and its size do not substantially influence Tobin's Q.

Does the gender diversity of the Board of Commissioners, Family Ownership, and Institutional Ownership Reduce the Likelihood of Financial Distress During COvid-19?

The purpose of this study is to investigate the effect of the gender diversity of the board of commissioners, family ownership, and institutional ownership on the possible financial distress of Indonesian public manufacturing companies during the COVID-19 pandemic and non-pandemic periods. This study uses logistic regression panel data to determine the effect of the three aspects of Corporate Governance (CG) studied on financial distress. A total of 648 company-year observations from 108 companies during the period 2017-2022 were used in the analysis. Research findings indicate that in non-pandemic periods, family ownership has a positive effect on financial distress, but the positive effect decreases during pandemic periods. Institutional ownership has a negative influence in the non-pandemic period and that influence has not changed during the pandemic period. Meanwhile, the gender diversity of the board of commissioners does not affect financial distress in either the pandemic period or the non-pandemic period. This report provides insights for company management and regulators in developing CG mechanisms, especially related to the board of commissioners' gender diversity, family ownership, and institutional ownership.

Good Corporate Governance Dan Environmentalal, Social, Governance Disclosures Di Indonesia

Purpose: This research aims to confirm the roles of Good Corporate Governance (GCG) and Environmentalal, Social, Governance (ESG) Disclosures in Indonesia. Methodology/approach: The research method employed is a quantitative approach using secondary data. The sample was selected using purposive sampling, resulting in 161 manufacturing companies listed on the Indonesia Stock Exchange in 2021. The research analysis technique utilizes multiple linear regression. Findings:The research results reveal a significant positive role of the Board of Commissioners and Independent Board of Commissioners in ESG disclosure, whereas the Audit Committee does not play a significant role in ESG. Practical implications: The number of members in the Board of Commissioners and Independent Board of Commissioners can stimulate an improvement in ESQ disclosure. However, the presence of the Audit Committee has not been able to demonstrate a role because Indonesian companies form an audit committee merely to comply with existing regulations. Originality/value: The limited research examining Environmentalal, Social, Governance Disclosures in Indonesia has been identified. Previous research results indicate that the variable playing a significant role in promoting disclosure improvement is Good Corporate Governance (GCG). Therefore, this study further investigates the role of GCG in enhancing ESQ disclosures.

Company Characteristics, Internet Financial And Sustainability Reporting And Company Performance

This research aims to examine and analyze company characteristics and IFSR reporting on company performance. Company characteristics are measured using the board of commissioners, audit committee, industry type and company size, internet financial sustainability reporting (IFSR) is a type of voluntary expression, while company performance is measured using net profit margin (NPM). The research sample was 35 companies during 3 years of observation selected using purposive sampling, and the analysis technique used linear regression. The research results show that the board of commissioners and audit committee influence the company's performance, while the type of industry, internet financial and sustainability reporting and company size do not influence the company's performance.

Analyisis Of Determining The Performance Of Sharia Commercial Banks Using The Maqashid Sharia Approach

This research empirically aims to examine several estimation factors that make Islamic banks more inclined to implement Maqashid Sharia performance. These factors include financing risk, temporary equity funds (dana syirkah), capital adequacy, and Sharia governance in relation to Maqashid Sharia performance. The research methodology employed is a descriptive and verificative approach. The population consists of Islamic Commercial Banks in Indonesia from 2017 to 2021, with a sample size of 14 banks using a saturation sampling technique. Panel data regression is the analytical method applied. The results of the study indicate that, partially, financing risk has a significant negative impact on Maqashid Sharia performance. Meanwhile, temporary equity funds, capital adequacy, Sharia supervisory board, joint position of the Sharia supervisory board, board of commissioners, and audit committee have a significant positive influence on Maqashid Sharia performance.The implications for management involve formulating operational performance strategies that not only pursue commercial aspects but also consider social aspects and Sharia compliance to enhance Maqashid Sharia performance, aligning with the foundational goals of Islamic banks. The contribution to the field of knowledge lies in deepening the understanding of factors influencing Maqashid Sharia performance in Islamic banks and providing new insights into the relationships among financing risk, temporary equity funds, capital adequacy, Sharia governance, and performance.

Comparatively tested potential risk factors across survivors and non-survivors critically patients

Background: The risk factors associated with mortality in critically ill patients have been the subject of numerous studies. However, a considerable amount of variation is evident when one considers the dispersion of patients, the geographical spread, and the classification of healthcare establishments. Aim: The purpose of this study was to compare potential risk factors between Survivors and Non-Survivors, including demographics, anthropometrics, kidney and liver indices, complete blood counts, and biochemical assays. Patients whose condition is critical. Methods: An ICU retrospective investigation was conducted in Jordan, where critically ill patients with surgical and medical conditions were examined. Using the Electronic Medical Record System (Hakeem), the study analysed data and classified patients into two cohorts according to their survival status. Demographic information, clinical characteristics, insulin administration rate, blood glucose levels, dosing schedules for vasopressors, and the burden of comorbidities were all included in the data. The research was granted approval by the Institutional Review Board committee of the Royal Medical Services, Jordan. Results: The research examined the male-to-female ratios among COVID-19 patients and classified them into six distinct age groups. A significant proportion of critical patients, ranging in age from 50 to 60, exhibited elevated corrected sodium levels and a diminished normontraemia status. Higher albumin levels and mean arterial pressures were associated with survivors, whereas a greater proportion of non-survivors were underweight and had a low BMI. A normal temperature was observed in the majority of critically ill patients, whereas non-survivors exhibited elevated fractional blood glucose levels and estimated creatinine clearances. The research emphasises the significance of treatment outcomes and patient demographics. Conclusion: SI may be a more accurate prognostic indicator than non-septic patients due to the effect of norepinephrine, a vasopressor, on heart rate and systolic blood pressure, which may account for the difference in SI values between the two groups.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON PROFITABILITY IN AGRICULTURE SUB-SECTOR COMPANIES REGISTERED IN 2018-2022 ON THE INDONESIAN STOCK EXCHANGE

Corporate governance is a set of guidelines used by companies in managing their operations with the hope of maintaining productivity and sustainability, so as to optimize company profits. The objective of this research is to evaluate the impact or influence of corporate governance, both partially and simultaneously, on profitability in agricultural sub sector enterprises publicly listed on the Indonesia Stock Exchange. Assessment of corporate governance is carried out through indicators such as the composition of the board of commissioners, board of directors, audit committee and institutional ownership, while profitability uses return on assets (ROA). This research utilizes a quantitative methodology utilizing secondary data acquired from financial reports, company annual reports, and corporate governance implementation reports. The data analysis methods used include quantitative descriptive statistics, data normality tests, multiple linear regression analysis, additionally conducting hypothesis testing utilizing the t test and F test. The outcomes of the t test research indicates that the variables concerning of the board of commissioners, board of directors and audit committee do not have a significant effect on profitability (ROA) agricultural sub-sector enterprises publicly listed on the Indonesia Stock Exchange. However, institutional ownership has a significant effect on the company's profitability (ROA). The results of the study indicate the f test indicates that the variables board of commissioners, board of directors, audit committee and institutional ownership have a significant influence on the profitability (ROA) of agricultural sub sector enterprises publicly listed on the Indonesia Stock Exchange. Keywords: Corporate Governance, ROA

ESG Disclosure dan Dewan Komisaris Independen terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi

This research aims to evaluate the impact of environmental disclosure, social disclosure, governance disclosure, and the existence of an independent board of commissioners on company value, by considering the role of audit quality as a moderating variable. The research method used is a quantitative causality approach using secondary data. The research results show that environmental disclosure, social disclosure and governance disclosure have a positive influence on company value. However, no significant influence was found from the existence of an independent board of commissioners on company value in the context of this research. In addition, audit quality is proven to strengthen the influence of environmental disclosure on firm value, but does not strengthen the influence of social disclosure and governance disclosure on firm value. The conclusion is that corporate transparency and accountability have a significant role in determining company value. Keywords: Independent Board of Commissioners, Environmental Disclosure, Governance Disclosure, Audit Quality, Company Value, Social Disclosure

Pengaruh Kinerja Lingkungan dan Women On Board terhadap Nilai Perusahaan dengan Komisaris Independen sebagai Variabel Moderasi

This research aims to empirically test the influence of environmental performance and the presence of women on board on company value, with an independent board of commissioners as a moderating variable. This type of research is quantitative causality with the use of secondary data. The population of this research is industrial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020 to 2022. The research sample was 89 companies selected using a purposive sampling method. Data analysis was carried out using panel data regression analysis using Eviews 9.0 statistical software. The research results show that environmental performance and the presence of women on board do not have a significant influence on company value. However, an independent board of commissioners has been proven to be able to strengthen the influence of environmental performance and women on board on company value. The conclusion is that the existence of an independent board of commissioners plays an important role in optimizing the positive impact of environmental performance and the presence of women on board on company value. Keywords: Company Values, Environmental Performance, Women on Board, Independent Board of Commissioners

Comprehensive Board of Commissioner Diversity and Corporate Social Responsibility Disclosure in Indonesia

This study examines the effect of comprehensive board of commissioner diversity (BOC_DIV) and corporate responsibility (CSR) disclosure for listed companies in Indonesia from 2019 – 2020. The implementation of CSR is growing in emerging markets, including Indonesia. In the context of the dual board system in Indonesia, the role of the board of commissioner is vital to address the growing CSR issue through their monitoring and supervising functions. We based our study on Indonesian-listed firms across industries. However, we exclude the financial sector due to different policies. Multiple Regression is employed to investigate the relationship, and the Generalized Method of Moment (GMM) model is executed to identify whether our model falls into the endogeneity problem. The results showed that several Board of Commissioner characteristics (such as size, independence, and gender) are positively associated with CSR disclosure. After testing for the endogeneity problem, the findings remain similar. We examine several dimensions of the board of commissioner diversity on non-financial outcomes, especially CSR disclosure, in the context of developing countries where a dual board system is implemented.