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1
Yusron, Ahmad. "Analisis Kinerja Penyelesaian Sengketa Informasi pada Komisi Informasi Daerah Kabupaten Cirebon." JIKE : Jurnal Ilmu Komunikasi Efek 2, no. 1 (December 24, 2018): 113–29. http://dx.doi.org/10.32534/jike.v2i1.493.
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One important element in public information disclosure is the Information Commission. the information commission has a function in conducting mediation and adjudication. The Cirebon Regency Regional Information Commission is one of the commissions authorized to resolve information disputes in Cirebon Regency. the important thing in carrying out its duties is the Cirebon Regency Regional Information Commission's performance. The performance will be related to human resource competencies.
The formulation of research is the competence and performance of the Secretariat and the Regional Information Commission of Cirebon Regency in resolving information disputes. The purpose of the study was to determine the competence and performance of the Secretariat and the Regional Information Commission of Cirebon Regency in resolving information disputes.
This study uses a quantitative approach. The research data was taken through a questionnaire with a total sampling method from the secretariat elements and commissioners.
The results obtained that human resource competencies secretariat unit and commissioner have very good competence in resolve information disputes. the performance of the secretariat and commissioners based on statistical calculations is stated to be very good.
2
Sutejo, Bertha Silvia, Werner Ria Murhadi, and Fransisco Octaviano. "Implementation of Corporate Governance in Emerging Markets: Indonesia Stock Exchange and Singapore Stock Exchange." Ekonika : Jurnal Ekonomi Universitas Kadiri 9, no. 1 (April 30, 2024): 113–36. http://dx.doi.org/10.30737/ekonika.v9i1.5501.
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The objective of this study is to examine the execution of corporate governance in manufacturing sector firms listed on Indonesia and Singapore's stock exchanges. The study reveals that an increase in the frequency of audit committee meetings has a substantial and favorable impact on Indonesia's financial performance. Conversely, in the case of Singapore, there is a notable adverse impact on financial performance. However, the presence of an independent board of commissioners, a higher frequency of commissioner’s meetings, a more significant percentage of managerial share ownership, and the 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.
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Setiawan, Esther Monica, and Petrus Ridaryanto. "ANALISIS PENGARUH EFEKTIFITAS DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT." BALANCE: Jurnal Akuntansi, Auditing dan Keuangan 19, no. 1 (July 20, 2022): 126–49. http://dx.doi.org/10.25170/balance.v19i1.3510.
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This study examine the effect of Board of Commissioner’s Effectiveness, as measured by ther size, gender diversity and board of commissioners’s education and the Audit Committee’s Effectiveness as measured by size, number of meetings, and the audit committes’s accounting education onthe quality of sustainability report. This study uses the secondary data from mining companies from 2015 to 2019 from IDX. The sample selection method used is purposive sampling, obtained 12 companies with total of 43 sample. The analytical method used is multiple regression analysis with SPSS 26. The results showed that the size of board of commissioners, the gender diversity of the board of the commissioners, the education of the board of the commissioners, the size of the audit committee had no effect on the audit quality of the sustainability report so that all of the hypotheses that had been made were rejected.
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Aryani, Y. Anni, Isna Putri Rahmawati, and Doddy Setiawan. "APAKAH STRUKTUR DEWAN KOMISARIS BERPENGARUH TERHADAP KINERJA PERUSAHAAN?" MIX: JURNAL ILMIAH MANAJEMEN 8, no. 3 (November 19, 2018): 597. http://dx.doi.org/10.22441/mix.2018.v8i3.009.
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This research aims at examining the effect of board of commissioners structure on firm performance using Indonesian context. We investigate the effectiveness of three characteristics of board of commissioners including percentage of independent commissioners, percentage of woman in board of commissioners and size. Sample of the study consists of firm listed in Jakarta Islamic Index during 2006 – 2016 periods. There are 258 firm-years as sample of the study. The result of the study shows that percentage of independent commissioners and percentage of woman in board of commissioner have significant effect on firm performance. On the other hand, board of commissioners size have no significant effect on firm performance. The study provide evidence that independent commissioner have positive effect to increase firm performance. Independent commissioners push firm to achieve higher level of performance. However, woman commissioners negatively affect firm performance. Thus, woman commissioners might not have provide better monitoring activity to push firm performance
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Radajewski, Mateusz. "Status prawny komisarza wyborczego jako organu administracji wyborczej." Przegląd Konstytucyjny, no. 4 (2023) (May 21, 2024): 79–103. http://dx.doi.org/10.4467/25442031pko.23.028.19355.
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The subject of this article is the legal status of an election commissioner as an authority of election administration. The starting point for further analyses is the reconstruction of the basic aspects of an electoral commissioner’s status. In this respect, it is pointed out, among other things, the consequences of defining him as a “plenipotentiary of the State Electoral Commission” and the necessity to understand this phrase in a non-civilist way. The following part discusses the issue of tasks and competences of election commissioners. The author notes the unconstitutionality of entrusting election commissioners with the creation of polling districts and electoral districts in local government elections. A further subject of analysis is the procedure for appointing election commissioners. The participation of the minister responsible for internal affairs in it is criticised. The author also reflects on issues related to the conditions of performing the function of commissioner, such as remuneration or temporary inability to perform the function. In this respect, among other things, it is pointed out that the election commissioner does not perform his/her function within the framework of an employment relationship, but within the framework of a non-employee employment relationship of a constitutional nature. A separate issue discussed in the article is the question of premature termination of the function of the election commissioner. The author draws attention, inter alia, to the problems related to the legislator’s provision that the function expires by operation of law in the event of the fulfilment of an unspecified condition of carrying out unacceptable activities. It is also emphasised that an electoral commissioner who has been removed from office before the expiry of his or her term of office has the right to lodge a complaint on this matter with the administrative court. The article ends with the most important final conclusions concerning the analysed issues.
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Rustiarini, Ni Wayan, Ni Putu Ika Candra Kirani, and Ni Wayan Eka Purnami Asih. "Commissioner Diversity and Financial Restatement." E-Jurnal Akuntansi 33, no. 5 (May 26, 2023): 1174. http://dx.doi.org/10.24843/eja.2023.v33.i05.p02.
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The phenomenon of financial restatement raises public questions regarding the effectiveness of corporate governance, particularly the role of commissioners as supervisory boards. One of the factors that influence the supervisory function is the diversity of commissioners. The research aims to analyze the role of the diversity of commissioners on financial restatements. Diversity is viewed from three aspects, namely independent commissioners, foreign commissioners, and female commissioners. The sample consists of 126 companies listed on the IDX. Data were analyzed using logistic regression. Statistical tests show that there are two variables that affect the financial restatement, namely foreign commissioners and female commissioners. However, the two variables have opposite directions. The existence of female commissioners empirically reduces financial restatements, while foreign commissioners increase the potential for financial restatements. Conversely, independent commissioners have no effect on the financial restatement.
Keywords: Commissioner; Diversity; Female
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Kawai, Chihiro, Tomoya Yokotani, Feni Betriana, Hirokazu Ito, Yuko Yasuhara, Tetsuya Tanioka, and Kenji Mori. "The roles and competencies of welfare commissioners supporting children with developmental disorders and their families expected by Japan’s public health nurses." Belitung Nursing Journal 9, no. 1 (February 12, 2023): 25–33. http://dx.doi.org/10.33546/bnj.2408.
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Background: Public Health Nurses (PHNs) collaborate with community volunteer welfare commissioners to support children with developmental disorders and their families lead a life without isolation. Objective: This study aims to clarify the roles and competencies that PHNs expect of welfare commissioners in supporting children with developmental disorders and their families. Methods: An online survey was administered through Survey Monkey© to 220 PHNs working in Japanese municipalities using an independently developed questionnaire regarding the roles and competencies of welfare commissioners supporting children with developmental disorders and their families expected by PHNs. Exploratory Factor Analysis (EFA) was performed to simplify the data structure and enhance understanding. The reliability of the scale was confirmed using Cronbach’s α. Differences due to PHN attributes (e.g., experience collaborating with welfare commissioners) were analyzed using Welch’s t-test. This study was conducted between April and September 2021. Results: The highest scoring items were, for the role, “a welfare commissioner’s role is to pass on accurate information to their successor,” and for competencies, “a necessary competency for a welfare commissioner is to protect the information about children with developmental disorders, and their families learned during one’s work.” The EFA results revealed a two-factor structure for role items: Factor 1, “Supporting children with developmental disorders and their families and preventing abuse,” and Factor 2, “Connecting to social resources.” Competency items were also found to have a two-factor structure: Factor 1, “Understanding the position of children with developmental disorders and their families and connecting with local residents,” and Factor 2, “Understanding developmental disorders and supporting them based on assessment.” A comparison of the attributes of PHNs showed no significant differences. Conclusion: PHNs feel welfare commissioners should pass on the information and protect confidentiality when supporting children with developmental disorders and their families. Furthermore, PHNs expect welfare commissioners to connect children with developmental disorders and their families to the community, prevent abuse, and provide support based on assessment. PHNs had the same expectations regarding the roles and competencies of welfare commissioners regardless of their own attributes.
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Hermawan, Budy Wijaya, Werner Ria Murhadi, and Endang Ernawati. "Does Corporate Governance Affect Dividends? Case Study in Indonesia Stock Exchange and Malaysia Stock Exchange." Journal of Entrepreneurship & Business 3, no. 1 (January 4, 2022): 14–23. http://dx.doi.org/10.24123/jeb.v3i1.4702.
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Abstract – This study aims to analyze the effect of good corporate governance such as the number of commissioners, the number of commissioner meetings, the number of female commissioners, the independent commissioners on the dividend payout ratio in manufacturing companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. Malaysia was chosen because has a dividend payout rate close to Indonesia. This research uses a quantitative approach using multiple linear regression methods. The research used objects of 435 observations on the Indonesia Stock Exchange and 530 observations on the Malaysia Stock Exchange. The independent variables used are independent commissioners, board of commissioners meetings, size of commissioners, female commissioners. The results of the study using observations on the Indonesia Stock Exchange found that independent commissioners have a significant positive effect while the rest have an insignificant effect on the dividend payout ratio. Meanwhile, the results of the study using observations on the Bursa Malaysia found that the size of the commissioners and board of commissioners' meetings had a significant negative effect on the dividend payout ratio. Meanwhile, independent commissioners and female commissioners have a significant positive effect on the dividend payout ratio.
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Islamudin, Ardhi, Gerrinko Giffari Wurintara, and Yustrida Bernawati. "The Odd-Even Effect in The Boards of Commissioners and Corporate Values." Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 2 (June 2, 2020): 308. http://dx.doi.org/10.24843/jiab.2020.v15.i02.p12.
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This article enlarges the literacy about the characteristics on board of commissioners by adding a new perspective, namely the odd-even effect in board of commissioners’ structure. This type of research was quantitative research. When the board of commissioners is formed with an odd number, the decision making process will be easier and more efficient. It is because there is no possibility of a voting tie and result the one directional perspective. It is different, when the board of commissioners is formed with an even number. It will trigger a voting tie in the decision making process. Therefore, there is a possibility of different perspective in the board of commissioners. As a result, the odd or even proportions number in the board of commissioners affects the corporate value. The smaller number board of commissioner’s forms a stronger board of commissioners. Then, the company that have odd boards of commissioners has a higher corporate value than the company that has an even board of commissioners.
Keywords: corporate value, odd-even effects, board of commissioners.
10
Hasibuan, David H. M., and Meiliani Auliya. "The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017." Riset 1, no. 2 (September 28, 2019): 079–89. http://dx.doi.org/10.35212/riset.v1i2.22.
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The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings on the level of risk disclosures. The results show that the frequency of board meetings, the proportion of independent audit committee and frequency of audit committee meetings significantly affect the level of risk disclosures, while the proportion of independent commissioners, the board of commissioner size, and audit committee size do not significantly affect the level of risk disclosures. The results show that the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings simultaneously have significant effects on the level of risk disclosures. The results of the study provide investors the information regarding the risk that companies could have, and they are also useful as a basis for making decisions
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Yenita, Riri, and Efrizal Syofyan. "Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)." Wahana Riset Akuntansi 6, no. 1 (November 15, 2018): 1129. http://dx.doi.org/10.24036/wra.v6i1.101937.
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This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.Keywords: Intellectual capital disclousure, firm characteristic, firm performance, board of commissioners diversity.
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Ramadhani, Aulia, and Henri Agustin. "Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan." JURNAL EKSPLORASI AKUNTANSI 3, no. 1 (April 19, 2021): 67–81. http://dx.doi.org/10.24036/jea.v3i1.336.
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The aim of this study was to analyze the influence of intellectual capital, board of commissioners, independent board of commissioner and frequency of commissioners meeting on financial performance. The data used in this study are annual reports In BUMN companies listed on the indonesia stock exchange (idx) in the period 2015-2019. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained a sample of 21 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that frequency of commissioners meeting has no influence on firm value and intellectual capital, board of commissioners and independent board of commissioners have a positive influence on financial performance.
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Neilson, David C. "The Operation and Achievements of the Winchester Pavement Commissioners 1770–1866." Hampshire Studies 73, no. 1 (November 1, 2018): 180–202. http://dx.doi.org/10.24202/hs2018010.
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Improvement Commissions were established in the eighteenth and nineteenth centuries, by individual Acts of Parliament, to address particular local concerns. The most popular form of Improvement Commission, the Pavement Commissions, were established in over 300 towns and cities. The Winchester Pavement Commissioners were established in 1771. Their role was to address the poor state of the streets of Winchester, in respect of paving, lighting, cleansing and safety. The 1770 Winchester Pavement Commission Act specifies the qualifications of potential Commissioners, the activities that the Commissioners could undertake and the means of finance for these activities. The Act was repealed in 1866, following the introduction of the 1858 Local Government Act and the responsibilities of the Pavement Commissioners were largely taken on by the town council. There were 112 Commissioners named in the Winchester Pavement Commissioners Act. The Commissioners financed their activities by a rate on buildings and an additional turnpike toll. They could borrow money secured against these income streams.The Winchester Commissioners agreed contracts for the paving of streets and installation of oil street lamps and, later on, gas street lamps. They employed the scavenger, the constable and the night watchmen. They regulated nuisances and obstructions in the streets and also regulated hackney chairs. They discussed the possibility of introducing sewage facilities for over twenty years without coming to a conclusion.
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Hendratni, Tyahya Whisnu, Nana Nawasiah, and Trisnani Indriati. "ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2012-2016." Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 3, no. 1 (February 28, 2018): 37–52. http://dx.doi.org/10.36226/jrmb.v3i1.83.
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This study aims to examine the effect of the board of commissioner's size, the board of directors, institutional ownership, independent commissioner; and firm size on financial performance. The population used in this study is a banking company listed on the Indonesia Stock Exchange period 2012 - 2016. The population of this study amounted to 144 companies. Sampling was done using non-random sampling technique. There are 20 companies that meet the criteria as research samples so that the research data amounted to 100. Data analysis is multiple linear regression tests. The results of this study show the board of commissioners, institutional ownernship, and independent commissioner have a positive effect, while firm size has a negative effect on financial performance.
Keywords: corporate governance, financial performance
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Nisa Afifa, Abdul Halim Barkatullah, and Yulia Qamariyanti. "PENGANGKATAN KOMISARIS INDEPENDEN DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (TATA KELOLA PERUSAHAAN YANG BAIK) PADA PERSEROAN TERBATAS." Juris 6, no. 2 (December 30, 2022): 625–31. http://dx.doi.org/10.56301/juris.v6i2.652.
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The goals to be accomplished in this composing are to analyze and criticize the presence of free commissioners in laws and controls and to analyze and criticize whether the presence of autonomous commissioners inside the company can ensure the usage of the standards of Great Corporate Administration. In composing this proposal, the author employments regulating lawful investigate with the nature of investigate, specifically prescriptive research that points to induce proposals approximately what ought to be done to overcome certain issues. Lawful materials are within the frame of essential lawful materials and auxiliary lawful materials gotten from writing thinks about. Processing and analysis of legal materials are carried out by analyzing legal materials from deductive to inductive. The research results are: First. Appointment of Independent Commissioners within the company is mandatory, this has been regulated as in one of the OJK regulations namely Financial Services Authority Regulation Number 33/POJK.04/2014 concerning Directors and the Board of Commissioners of Issuers or Public Companies, Independent Commissioners must exist in Limited Liability Companies classified as Open/Public, especially in PTs that collect or manage public funds. Second. The Independent Commissioner guarantees the implementation of the principles of Good Corporate Governance in the company if the selected Independent Commissioner has competence and experience, in the selection process the Independent Commissioner has applied the principles of Good Corporate Governance and has fulfilled the Fit and Proper Test requirements by company regulations.
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Honesty, Fiola Finomia. "The Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable." Wahana Riset Akuntansi 7, no. 1 (June 25, 2019): 1415. http://dx.doi.org/10.24036/wra.v7i1.104565.
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This study aims to examine the moderating effect of the characteristics of the board of commissioners on the relationship between corporate social responsibility disclosure and earnings management. The research sample consisted of 30 manufacturing companies listed on the Indonesia Stock Exchange during the period 2010-2015. The results obtained show a significant effect of corporate social responsibility on earnings management. In addition, the characteristics of the board of commissioners such as the board of commissioner's educational background and the frequency of board of commissioners meetings strengthen the relationship between corporate social responsibility and earnings management Keywords: corporate social responsibility, corporate governance mechanisms, earnings management, characteristics of the board of commissioners
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Sadovnikova, G. D. "The interaction of the Human rights ombudsman in the Russian Federation with civil society human rights institutions." Courier of Kutafin Moscow State Law University (MSAL)), no. 4 (June 29, 2021): 45–53. http://dx.doi.org/10.17803/2311-5998.2021.80.4.045-053.
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The article analyzes various aspects of the legal nature of the institution of the Commissioner for Human Rights in the Russian Federation, emphasizes the versatility of its human rights activities in cooperation with public institutions. The effectiveness of such interaction is justified, including by the example of cooperation with the Scientific and Educational Center for Human Rights (REC) at the O. Е. Кутаfin University (MSLA). There are difficulties in the work of the commissioners, due to the fact that the increasing digital literacy of the population makes it relatively easy to send an appeal to the Commissioner for Human Rights in the Russian Federation, regional commissioners, and the capabilities of these bodies are quite limited. In this regard, some proposals are formulated. The author analyzes the possibilities for the implementation of human and civil rights and freedoms by the Commissioners with the support of civil society institutions, suggests developing such interaction in different directions, and considers the criteria for the effectiveness of the institution of commissioners, including such an indicator as interaction with civil society institutions.
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Karina, Ria, and M. Azza Alfarizi. "THE ROLE OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN INDONESIA." JURNAL DIMENSI 10, no. 3 (October 23, 2021): 543–54. http://dx.doi.org/10.33373/dms.v10i3.2883.
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This study aims to analyze the effect of implementing good corporate governance in controlling corporate earnings management in companies listed on the Indonesia Stock Exchange (IDX). Earnings management is the dependent variable in this study and the independent variables used in this study are the board of commissioner’s size, the independent board of commissioner’s size, the board of commissioner’s activity, of the audit committee size, the independent audit committee size and the audit firm size. The control variables in this study are audit quality, company size, leverage, and return on assets. This study involved 127 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample selection was carried out using the purposive sampling method. The data used in this study is financial data in annual reports published on www.idx.co.id. The results of this study have proved that the board of commissioner size, independent board of commissioners, audit committee size, audit committee independence and return on asset have significant positive influence on earnings management. Board of commissioner activity, audit firm size, and leverage are able to significantly influence earnings management negatively. Audit quality and company size were not proven to significantly influence earnings management.
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Kusumawardani, Media, Achmad Soediro, Fardinant Adhitama, and Muhammad Farhan. "Efektivitas Corporate Governance dan Fraudulent Financial Reporting." E-Jurnal Akuntansi 33, no. 5 (May 26, 2023): 1301. http://dx.doi.org/10.24843/eja.2023.v33.i05.p11.
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This study aims to examine the role of corporate governance on fraudulent financial reporting. Research with the variables used is rarely studied, especially regarding the skills of the board of commissioners, the number of meetings and the role of women. The research sample is 469 manufacturing companies. Tests were carried out using logistic regression using the SPSS application which tested corporate governance variables represented through the role of the board of commissioners from the point of view of size, independence, expertise, meet, gender diversity towards fraudulent financial reporting. The results of the study show that the board of commissioners (size) and the board of commissioners (gender diversity) have a negative effect on fraudulent financial reporting. Another independence variable, namely the board of commissioners (independence, expertise, meet) is not proven to have an effect on fraudulent financial reporting.
Keywords: The Board of Commissioner (Size, Independensi, Expertise, Meet, Gender); Fraudulent Financial Reporting
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Syamsudin, Syamsudin, Erna Setiany, and Sajidah Sajidah. "Gender diversity and firm value: a study on boards of public manufacturing firms in Indonesia." Problems and Perspectives in Management 15, no. 3 (November 8, 2017): 276–84. http://dx.doi.org/10.21511/ppm.15(3-1).2017.11.
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This study aims to analyze the effect of gender diversity in both the Board of Commissioners and Board of Directors, as well as the effect of education background of the President Commissioner on the firm value. Gender diversity is measured from the proportion of women in Board of Commissioners and Board of Directors, while the education background is measured by the education background of the President Commissioner. In this research, the firm value is measured by Tobins Q. The sample used in this study consist of 70 manufacturing companies listed in Indonesian Stock Exchange in the year 2012. This study employs multiple linear regression to draw the research results. The analysis results show that gender diversity in both the Board of Commissioners and Board of Directors significantly affects firm value. On the contrary, the education background of the President Commissioner does not affect firm value. This result support the argument that diversity of boards will, through various ways, affect firm financial value in the long and short term.
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Tadlock, Barry L., Ann R. Tickamyer, Julie A. White, Debra A. Henderson, and Benjamin J. Pearson-Nelson. "Leadership in An Age of Devolution: County Commissioners' Role in the Implementation of Appalachian Ohio'S Welfare Reform." Public Administration Quarterly 29, no. 1 (March 2005): 33–54. http://dx.doi.org/10.1177/073491490502900103.
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What constitutes effective leadership by county commissioners in the implementation of welfare reform? How do contextual factors influence leadership? Findings are based on interviews and surveys of county commissioners in Appalachian Ohio, conducted in 2000. We focus on county commissioners' relationships with Ohio's Department of Job and Family Services and with county welfare agency directors, and on the commissioners' perspectives on devolution. Commissioners provide mixed assessments of the state, but uniformly positive reviews of county welfare agency directors and the concept of devolution. Evidence exists of effective leadership, but it is limited in nature. We discuss lessons learned about the implementation of welfare reform by county government. When asked for an example of a county commissioner exercising leadership for the betterment of welfare policy in an Appalachian Ohio county, a former state official did not have to think very hard. He cited the case of a commissioner who used her status in the community to pull together representatives from a local college, the Community Action Committee, the county's economic development office, and the local welfare agency. These four organizations that often operated in a disjointed manner, combined forces on several goals. These included bringing new jobs to the county, conducting a needs analysis related to broadband communication, and working with the private sector in order to implement welfare reform goals. The official concluded that actions such as this were relatively rare; he estimated that no more than 15% of commissioners exercised such leadership skills (Kalis 2001). What constitutes effective leadership by county commissioners? To what extent is leadership constrained by contextual factors, such as the rural nature of Appalachian Ohio counties and the skills of welfare agency directors? These questions are at the heart of this paper
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Pratiwi, Diah Ajeng, and Dian Saputra. "The Effect of Asymmetric Information, Board of Commissioners Size, and Independent Board of Commissioners, on Earnings Management with Managerial Ownership as a Moderating Variable." International Journal of Science and Society 6, no. 1 (January 4, 2024): 24–40. http://dx.doi.org/10.54783/ijsoc.v6i1.992.
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The tendency of company’s always wants to maximize their profits, which makes earnings management practice often carried out by management. This research aims to examine and get empirical evidence related to the effect of asymmetric information, board of commissioner size, and independent board of commissioners on earnings management with the ownership of the managers as a moderating variable. This research has been carried out on real estate and real estate related companies listed on the Indonesian Stock Exchange in 2020-2022. Data type is secondary data in the form of audited accounts. Structural Equation Modeling-Partial Least Square (SEM-PLS) is the data analysis method used. The findings indicated that asymmetric information, board of commissioner size and independent board of commissioners had no effect on earnings management. However, after managerial ownership becomes a moderating variable, independent board of commissioners has an effect on earnings management.
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Haryani, Novta Indra, and Clara Susilawati. "Pengaruh Ukuran Dewan Komisaris, Ukuran Dewan Direksi, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Kinerja Keuangan." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (July 4, 2023): 2425–35. http://dx.doi.org/10.31539/costing.v6i2.5992.
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The purpose of this study was to determine the effect of board of commissioners size, board of directors size, company size, institutional ownership, and independent commissioners on financial performance. The research method used is multiple linear regression, the study population is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2021, the sampling method used is purposive sampling and it is known that the research sample is 171. The results show that the size of the board of commissioners, the size of the board directors, company size, institutional ownership, and independent commissioners on financial performance have a positive and significant impact on financial performance. For future researchers who wish to conduct further research related to financial performance, it is better to use a longer entire period so that the results of this study will be better.
Keyword : Board of Commissioners, Board of Directors, Company Size, Institutional Ownership, Independent Commissioner, Financial Performance.
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Mardiyati, Umi, and M. Edo Suryawan Siregar. "The impact of nationality diversity on financial performance among manufacturing companies listed on the Indonesia Stock Exchange." Global Advances in Business Studies 1, no. 1 (April 1, 2022): 27–33. http://dx.doi.org/10.55584/gabs001.01.3.
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This study aimed to determine the effect of commissioner nationality on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange from 2015–2017. The results (after controlling for gender, board size, firm size, leverage, and liquidity) show that the presence of foreign commissioners on the board of commissioners does not significantly affect companies’ financial performance. A robustness test confirmed the regression results.
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Rahma, Anita Ade, and Febri Aldi. "The Importance of Commissioners Board Diversity in CSR Disclosures." International Journal of Economics Development Research (IJEDR) 1, no. 2 (May 5, 2020): 136–49. http://dx.doi.org/10.37385/ijedr.v1i2.66.
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Good companies are inseparable from good Corporate Social Responsibility (CSR). CSR is one indication of whether or not a company is good or bad. CSR has a real impact on the environment and society. The better the impact obtained from the company's CSR, the better the company's performance. CSR activities can be seen from the CSR disclosures. CSR disclosure is influenced by various internal and external factors. As for this study, we want to analyze the influence of the diversity of the board of commissioners on CSR disclosure. The independent variables used in this study are gender commissioners, nationality commissioners, and ethnic commissioners.
Company data used are from LQ45 companies listed on the Indonesia Stock Exchange in 2015-2017. 20 companies were found to be the sample of this study using purposive sampling method. From the data processing that has been done, the results obtained are that Gender commissioners have no effect on CSR disclosure. Likewise, the Nationality commissioner proved not to affect the increase in CSR disclosure. but conversely with Ethnic commissioners who have a significant influence on CSR disclosure. This means that ethnic diversity on the board of commissioners is very important. In addition to expanding CSR disclosure can also improve company performance.
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Witono, Banu, Widowati Dian Permatasari, and Dewita Puspawati. "Accounting Conservatism: Gender Diversity Accounting Conservatism: Gender Diversity and Educational Background on the Board of and Educational Background on the Board of Directors and Commissioner." Riset Akuntansi dan Keuangan Indonesia 8, no. 1 (May 26, 2023): 72–82. http://dx.doi.org/10.23917/reaksi.v8i1.22641.
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This research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to accounting principles. This research will be conducted by analyzing all companies listed on the Indonesia Stock Exchange in 2017-2019 using SPSS. Data was analyzed as 112 data using multiple regression analysis. The results show that both size of directors and commissioner’s and women of board director and commissioners affect the accounting conservatism. However, the educational background of board directors and commissioners does not affect accounting conservatism.
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Billiarta, Yohannes Musa, and Mukhlasin. "PENGARUH KOMISARIS INDEPENDEN, KEAHLIAN AKUNTANSI KOMISARIS DAN KOMPLEKSITAS AKUNTANSI TERHADAP AUDIT DELAY." Prosiding Working Papers Series In Management 14, no. 2 (November 25, 2022): 607–19. http://dx.doi.org/10.25170/wpm.v14i2.4228.
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From the perspective of agency theory, corporate governance is a mechanism used to reduce opportunistic management. Through the supervisory function, the independent commissioner and the expertise of the commissioner can reduce opportunism to produce quality financial reports. Quality financial reports can speed up the audit process. Management opportunism can also occur by taking advantage of accounting complexity which in turn can prolong audit completion.Observations made at IDX manufacturing companies for the 2016-2018 period with a sample of 230 prove that the accounting expertise of independent commissioners has a negative effect on audit delay. Meanwhile, independent commissioners have a positive effect. Meanwhile, audit complexity has no effect on audit delay
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Moran, Laura, Jonathan Mills, and Sunil Hindocha. "Clinical commissioning groups." InnovAiT: Education and inspiration for general practice 12, no. 6 (April 4, 2019): 338–42. http://dx.doi.org/10.1177/1755738019835859.
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When the Health and Social Care Act (2012) was passed, it was one of one of the most extensive NHS reforms ever seen in England. It gave rise to Clinical Commissioning Groups, which replaced Primary Care Trusts and larger strategic health authorities in April 2013. Commissioners identify the needs of the local population, set clinical priorities and purchase services on behalf of their community from a provider. Hospital trusts, community health groups, general practices, charities and private healthcare providers can ‘sell' services to the ‘buying' commissioner. This article will outline how services are commissioned in England, and explains how services are decommissioned when no longer required.
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Sudarman, Aniqotunnafiah, and Masruri. "The Composition of Independent Board of Commissioner and Number of Board of Commissioner Meeting Towards Fraudulence of Financial Report (Empirical Study at Public Company Listed at Indonesia Stock Exchange in 2011-2017)." International Journal of Financial Research 10, no. 4 (May 6, 2019): 96. http://dx.doi.org/10.5430/ijfr.v10n4p96.
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This study aims to obtain empirical evidence about the effect of corporate governance mechanisms on fraudulent financial reporting. The variables of corporate governance used are independent board composition, frequency of board commissioner meetings, and external auditor quality as moderating variables between the influences of independent board composition, number of board of commissioners meetings against fraudulent financial reporting. The population of this study was public companies listed on the Indonesia Stock Exchange in 2011 - 2017. The total samples of this study were 76 companies, consist of 38 companies reported committing fraudulently financial statements and 38 companies that did not cheat financial statements. Data analysis was carried out by descriptive analysis, crosstab and hypothesis testing using the logistic regression method. The results of this study indicate the composition of the independent board of commissioners and the frequency of board of commissioners meetings has a significant and negative effect on the fraudulent financial report. Also, the quality of external auditors can strengthen the influence of the composition of the independent board of commissioners and the number of board of commissioners meetings on the fraudulent financial reporting.
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Cotter, John, and Graham Butler. "The president of the European Commission and the power to request a Commissioner’s resignation." Common Market Law Review 61, Issue 3 (June 1, 2024): 593–622. http://dx.doi.org/10.54648/cola2024044.
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Article 17(6) TEU provides that a Commissioner “shall resign if the [Commission] President so requests”. This terminology appears absolute and suggests that the President’s power to (essentially) dismiss a Commissioner summarily is one related to confidence. This immense power appears in the Treaties alongside the Article 247 TFEU compulsory retirement procedure, through which the ECJ can remove a Commissioner for, inter alia, serious misconduct. This article analyses the President’s power to – in essence – dismiss Commissioners, and seeks to establish the limits, if any, on this power. The article argues that a line between the President’s Article 17(6) TEU power and the compulsory retirement procedure cannot be maintained pragmatically. The article also asserts that, save for highly exceptional circumstances, the President is free to compel the resignation of Commissioners
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Moskalkova, T. N. "Institute of human rights commissioners: yesterday, today, tomorrow." Courier of Kutafin Moscow State Law University (MSAL)), no. 4 (June 29, 2021): 23–44. http://dx.doi.org/10.17803/2311-5998.2021.80.4.023-044.
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The article is devoted to the issues of the role and meta of the Russian institute of human rights commissioners in the system of state bodies, its formation and development, the legal status of the state office of the Commissioner. The author comes to the conclusion about the unity of the two-level system of state human rights activity of the human rights commissioners; expresses his position on the ways of its further development.
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Putriani, Tina, Poppy Nurmayanti M, Nanda Fito Mela, Yesi Mutia Basri, Doddy Setiawan, and Pipin Kurnia. "Political Connections, Women Commissioners, and Banking Performance: Evidence from Indonesia." Journal of Accounting Research, Organization and Economics 6, no. 2 (August 31, 2023): 138–51. http://dx.doi.org/10.24815/jaroe.v6i2.32678.
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Objective –The purpose of this study is to investigate the effect of political connections on banking performance with women commissioners as a moderating variable.Design/Methodology –The population of this study derive from banking sector listed on Indonesia Stock Exchange from 2016 to 2021 with the final sample of as many as 42 banks with a total of 252 observations. Hypothesis testing was performed using multivariate regression analysis.Results –This study finds that commissioners who have political connections tend to report higher banking performance, as measured by ROA. Meanwhile, women commissioners tend to report lower banking performance (ROA). Furthermore, there is a positive influence from political connections to banking performance when there are women commissioners. In addition, this study employs alternative measures of banking performance, namely ROE and including bank risk. This study also replaces the measurement of political connections from dummy variables to a number of political commissioner members compared to total commissioners. In particular, these results are robust after replacing the measurement of political connections, the commissioners who have political connection will report higher banking performance than commissioners who have no political connections. However, political connection and women commissioners have no significant effect on banking performance, when using ROE as banking performance. Meanwhile, political connection has a negative impact on bank risk. It suggests that political connections can reduce bank risk by decreasing overdue credit (Non-Performance Loan).Research limitations/implications –This study focuses primarily on the linear relationship with required gender diversity between political ties and banking performance. This study adds to the growing body of research on how political connection and gender affect banking performance.Novelty/Originality –Gender diversity or women commissioners are still rare as the impact of commissioners' political connection on banking performance in Indonesia.
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Nurvita, Tita. "The Effect of Enviromental Performance, Company's Characteristics and Good Corporate Govaernance (GCG) on Environmental Disclosure (Empirical Study of Mining Companies Listed on The Indonesia Stock Exchange (IDX)2015-2019)." BASKARA : Journal of Business and Entrepreneurship 4, no. 2 (April 29, 2022): 145. http://dx.doi.org/10.54268/baskara.4.2.145-162.
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The study aims to determine the effect of environmental performance, company’s characteristics (company size, company age) and good corporate governance (GCG) (Board of Commissioners, Independent Commissioners and Audit Committee) on environmental disclosure. The population in this study are mining companies published on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis carried out in this research is descriptive statistical test, panel data testing, classical assumption test and hypothesis testing. The results indicate that the Environmental Performance variable and the Firm Size variable have a positive effect on Environmental Disclosure. While the variables of company age, Board of Commissioners, Independent Commissioner and Audit Committee have no effect on Environmental Disclosure.
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Nurvita, Tita, and Aloysius Priambodo. "The Effect of Enviromental Performance, Company's Characteristics and Good Corporate Governance (GCG) on Environmental Disclosure (Empirical Study of Mining Companies Listed on The Indonesia Stock Exchange (IDX)2015-2019)." BASKARA : Journal of Business and Entrepreneurship 4, no. 2 (April 29, 2022): 145. http://dx.doi.org/10.54268/baskara.v4i2.12093.
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The study aims to determine the effect of environmental performance, company’s characteristics (company size, company age) and good corporate governance (GCG) (Board of Commissioners, Independent Commissioners and Audit Committee) on environmental disclosure. The population in this study are mining companies published on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis carried out in this research is descriptive statistical test, panel data testing, classical assumption test and hypothesis testing. The results indicate that the Environmental Performance variable and the Firm Size variable have a positive effect on Environmental Disclosure. While the variables of company age, Board of Commissioners, Independent Commissioner and Audit Committee have no effect on Environmental Disclosure.
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Farmer, Lindsay. "“The Principle of the Codification We Recommend Has Never Yet Been Understood”." Law and History Review 18, no. 2 (2000): 441–44. http://dx.doi.org/10.2307/744303.
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The words of Henry Bellenden Ker, Law Commissioner, quoted as the title of this response, were truer than he knew. In protesting that the commissioners' project was less radical than was alleged by the opponents of codification, he sought principally to gain parliamentary time and space for consideration of the commissioners' work. However, his words contain a deeper vein of truth. The work of the law commissioners has been praised and criticized, celebrated and ignored, over the past one hundred and fifty years, but never yet properly understood. Even as the commissioners' reports have been plundered by successive generations of legal scholars in search of doctrinal and theoretical support for their own very contemporary concerns, there has been a continuing neglect of the commissioners' overall project and little attempt to link it to the significant transformations in punishment and the administration of criminal justice that were occurring in the same period. Accordingly, any reassessment of the commissioners' work should address these two issues: understanding their project as a whole and placing codification within the general historical context of the modernizing of the state and institutions of criminal justice. It is these two concerns that the commentators address in their responses.
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Utami, Annisa Rianti, and Dwi Nastiti Danarsari. "Influence of Company Size, Leverage, Sales Growth, and Financial Distress on Tax avoidance Moderated by Independent Commissioners in Property and Real Estate Sector Companies Listed on IDX in 2019-2022." Eduvest - Journal of Universal Studies 3, no. 12 (December 20, 2023): 2148–66. http://dx.doi.org/10.59188/eduvest.v3i12.963.
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This research aims to determine the influence of company size, leverage, sales growth, and financial distress on tax avoidance moderated by independent commissioners in property and real estate sector companies listed on the IDX for the 2019-2022 period. The independent variables in this research are company size, leverage, sales growth, and financial distress. The dependent variable in this research is tax avoidance. The moderating variable in this research is independent commissioner. This population study includes companies listed on the IDX in 2019-2022. The analysis technique used is panel data regression analysis with eviews v.10 software and Microsoft Excel. The results of this research show that company size has no significant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, sales growth has no significant effect on tax avoidance, financial distress has a negative and significant effect on tax avoidance. independent commissioners have a positive and significant effect on tax avoidance, independent commissioners can moderate company size on tax avoidance, independent commissioners are able to moderate leverage on tax avoidance. Independent commissioners cannot moderate sales growth against tax avoidance. Independent commissioners cannot moderate financial distress towards tax avoidance in property and real estate sub-sector companies listed on the IDX for the 2019-2022 period.
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Bhattacharya, Rahul, Hugh Rickards, and Niruj Agrawal. "Commissioning neuropsychiatry services: barriers and lessons." BJPsych Bulletin 39, no. 6 (December 2015): 291–96. http://dx.doi.org/10.1192/pb.bp.114.047290.
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Aims and methodPrevious studies have shown variations in commissioning of neuropsychiatry services and this makes access to neuropsychiatric services a postcode lottery. In this survey, we approached all mental health and neuropsychiatric service commissioners within London to map current funding and commissioning arrangements, and explored perceived barriers to neuropsychiatric service commissioning.Results 83% of commissioners within London responded. There was significant variability between neuropsychiatric services commissioned through the mental health stream. Contracting arrangements were variable. Lack of earmarked fund for neuropsychiatry and disjointed funding stream for such services were identified by commissioners as a barrier, as was the critical mass of neuropsychiatric cases.Clinical implicationsNeuropsychiatric service development continues to be hindered by lack of clear commissioning process. Strategic drive is needed to promote more equitable neuropsychiatric services. National or regional commissioning covering a large population will provide a better model for neuropsychiatric services to be commissioned.
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LIDYAH, RIKA, AMRI AMIR, SYAHMARDI YACOB, and SRI RAHAYU. "THE EFFECT OF BOARD OF DIRECTOR, BOARD OF COMMISSIONER AND AUDIT COMMITTEE ON VALUE OF FIRM TO ISLAMIC SOCIAL REPORTING AS A MEDIATING VARIABLE." JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW 2, no. 2 (July 13, 2019): 82–87. http://dx.doi.org/10.22437/jb.v2i2.7214.
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This research aim to analyze the effect of number of Board of Directors, number of Commissioners and audit committee of the company with the Islamic social reporting as mediation variables. This research was conducted on the basic and chemical industrial enterprises registered in the ISSI. The research found that the number of Board of Director, number of Commissioners and audit committee of the value of firm affects. The number of Board of Director of Islamic have effect on social reporting, whereas number of Commissioner and audit committee do not have effect to the Islamic social reporting. Islamic social reporting can mediate all the variables (the number of Commissioner and the Board of Director, the audit committee of the company)
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Chadborn, Neil, Chris Craig, Gina Sands, Justine Schneider, and John Gladman. "Improving community support for older people’s needs through commissioning third sector services: a qualitative study." Journal of Health Services Research & Policy 24, no. 2 (April 2019): 116–23. http://dx.doi.org/10.1177/1355819619829774.
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Aim This exploratory study of commissioning third sector services for older people aimed to explore whether service data was fed back to commissioners and whether this could improve intelligence about the population and hence inform future commissioning decisions. Background Third sector services are provided through charities and non-profit community organizations, and over recent years services have developed that assess and advise people for self-management or provide wellbeing support in the community. Third sector services have an opportunity to reach vulnerable populations and to provide intelligence about them. Some third sector services are state funded (commissioned) in the United Kingdom. While evidence is available about the commissioning of statutory health and social care, as well as private providers, there is limited evidence about how third sector health services are funded. Methods Participants were recruited from commissioner organizations and third sector organizations, both with an interest in supporting the independence, self-management and wellbeing of older people. Organizations were recruited from five purposively selected sites within one region of England (East Midlands). Semi-structured interviews explored the relationships between commissioners and providers and the nature of funding arrangements, including co-production. Interviews also explored collection of data within the service and how data were fed back to commissioners. Focus groups were held with older people with the potential to benefit from wellbeing services. Results Commissioning arrangements were varied, sometimes complex, and often involved co-production with the third sector. Commissioners valued third sector organizations for their engagement with the local community, value for money, outreach services and ability to provide information about the community. Assessing the needs and outcomes of individuals was integral to delivery of support and advice to older people. Diverse approaches were used to assess an individual’s needs and outcomes, although there were concerns that some assessment questionnaires may be too complex for this vulnerable group. Assessment and outcomes data were also used to monitor the service contract and there was potential for the data to be summarized to inform commissioning strategies, but commissioners did not report using assessment data in this way, in practice. While the policy context encouraged partnerships with third sector organizations and their involvement in decision making, the relationship with third sector organizations was not valued within contract arrangements, and may have been made more difficult by the tendering process and the lack of analysis of service data. Conclusion This exploratory study has demonstrated a diversity of commissioning arrangements for third sector services across one region of England. Most commissioners invited co-production; that is, the commissioners sought input from the third sector while specifying details of the service. Service data, including assessments of needs and outcomes, were reported to commissioners, however commissioners did not appear to use this to full advantage to inform future commissioning decisions. This may indicate a need to improve measurement of needs and outcomes in order to improve the credibility of the commissioning process.
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Septiani, Arilia, and Harsono Yoewono. "The Effect of Managerial Ownership, Institutional Ownership, Board of Commissioners, Independent Board of Commissioners, and Board of Directors on Company Value." INFA International Journal of The Newest Finance and Accounting 1, no. 2 (August 29, 2023): 95–104. http://dx.doi.org/10.59693/infa.v1i2.18.
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The aim of this research is to examine the impacts of managerial ownership, institutional ownership, board of commissioners, independent board of commissioner, and board of director on firm value. The population of this research are companies that included in LQ 45 companies for the period of 2012-2018. By using purposive sampling method, 133 companies were selected as samples. The type of data used in this research is secondary data. Meanwhile, data analysis method that used in this research is descriptive statistics and multiple regression analysis. The T test result of this research indicates that only institutional ownership and independent board of commissioner out of five other variables affects significant positive on firm value. Meanwhile, the F test result of this research indicates that five variables (managerial ownership, institutional ownership, board of commissioners, independent board of commissioner, and board of director) together affect the firm value
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Tsyganova, Lyudmila. "Legislative Regulation of Certain Guarantees of the Status of the Human Rights Commissioner in the Constituent Entities of the Russian Federation (Based on Materials of the State Duma)." Academic Law Journal 24, no. 3 (August 31, 2023): 396–402. http://dx.doi.org/10.17150/1819-0928.2023.24(3).396-402.
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The article examines the changes that several draft laws have undergone in the process of lawmaking aimed at improving the legal basis of the status, increasing the efficiency and effectiveness of the activities of human rights commissioners in the constituent entities of the Russian Federation. The study is carried out from the point of view of guaranteeing the independence of the commissioners as State human rights bodies. The author comes to the conclusion that the draft laws under study provided for ensuring the independence of the Human Rights Commissioner to a greater extent than the federal laws adopted on their basis. It has been established that, at the federal level, there is no exhaustive list of guarantees of independence; therefore, in the constituent entities of the Russian Federation, the statutory guarantees of the independence of commissioners may differ. The tendency of further improvement at the federal level of legislative regulation of guarantees of independent organization and activity of commissioners is noted.
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Haris, Abdul, Iskandar Muda, and Isfenti Sadalia. "The Influence of Independent Commissioners, Islamic Social Reporting, and Sharia Supervisory Board on Earning Management with Firm Size as a Moderating Variable in Sharia Commercial Banks in Indonesia." International Journal of Research and Review 10, no. 1 (January 12, 2023): 333–43. http://dx.doi.org/10.52403/ijrr.20230136.
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This study aims to determine whether independent commissioners, Islamic social reporting and sharia supervisory boards affect earnings management. This study also aims to determine whether firm size can moderate the relationship between independent commissioners, Islamic social reporting, and sharia supervisory boards on earnings management. The population used in this study are Islamic Commercial Banks registered with the OJK from 2013-2021. The sample selection was carried out using the purposive sampling method. The number of samples in this study was 14 Islamic Commercial Banks, so a total of 126 research observations could be obtained. Data processing was carried out using the EViews version 10 program. The results showed that: (1) Independent commissioners partially have no effect on earnings management, (2) Islamic social reporting partially influences earnings management, (3) Sharia supervisory board partially influences earnings management, (4) Firm size partially moderates the relationship between independent commissioners, Islamic social reporting, and sharia supervisory boards. Keywords: Independent Commissioner, Islamic Social Reporting, Sharia Supervisory Board, Firm size, Profit Management.
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Rahayu, Rahayu, and Djuminah Djuminah. "Does the Board of Commissioners’ Characteristics Relevant to the Sustainable Finance Disclosure in Indonesian Banks?" Journal of Accounting and Investment 23, no. 2 (May 14, 2022): 209–28. http://dx.doi.org/10.18196/jai.v23i2.14163.
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Research aims: This study aims to investigate empirical evidence of the board of commissioners’ characteristics (independent commissioners, educational level of the president commissioner, and board of commissioner meetings) on sustainable finance disclosure.Design/Methodology/Approach: This study used panel data regression with 205 observations distributed in balanced panel data. The main data analysis was 164 data in 2015-2018, as the voluntary disclosure period. In addition, additional analysis was carried out for 41 data in 2019 as a mandatory disclosure period to achieve robust results.Research findings: The regression results revealed that the independent commissioners and board of commissioner meetings had a significant positive effect on sustainable finance disclosure. Meanwhile, the educational level of the president commissioner did not show a significant effect on sustainable finance disclosure. In additional tests, the educational level of the president commissioner and board of commissioner meetings did not affect the sustainable finance disclosure after being mandatory. Theoretical contribution/Originality: The results of this study can be used as additional support for agency theory and stakeholder theory. Moreover, to the best of the authors' knowledge, this research is the first to use The Financial Services Authority (OJK) regulation 51/POJK.03/2017 as a guideline to measure sustainable finance disclosure. Practitioner/Policy implication: The research result can be used by OJK to evaluate regarding banking commitments in disclosing sustainable finance in Indonesia. Research limitation/Implication: The weakness in this study is the measurement of sustainable finance disclosure using content analysis techniques so that there is an element of author subjectivity in it. For further research, it is hoped that several readers will be able to provide measurements related to the disclosure.
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Rahma, Anita Ade, and Febri Aldi. "Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure." Assets: Jurnal Akuntansi dan Pendidikan 9, no. 1 (April 27, 2020): 16. http://dx.doi.org/10.25273/jap.v9i1.5564.
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<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>The study aims to test whether the foreign commissioners, ethnic commissioners, and feminism commissioners influence CSR disclosure. This study used a sample of 20 companies LQ-45 are listed on the Stock Exchange from 2015 to 2017. CSR disclosure using the GRI-G4 standard. Ethnic commissioners focused on the presence of ethnic Chinese. The results of this study prove that the foreign commissioners’ variables did not affect CSR disclosure. While on the contrary, ethnic commissioners and feminism commissioners gave a positive effect on CSR disclosure. The existence of ethnic Chinese in the board profitable companies to improve disclosure of CSR index. Likewise, the role of women is needed for the breadth of CSR disclosure.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRAK</em><em></em></p><p><em>Penelitian bertujuan untuk menguji apakah dewan komisaris asing, etnis dewan komisaris, dan feminism dewan komisaris mempengaruhi CSR dislosure. Penelitian ini menggunakan sampel 20 perusahaan LQ-45 yang terdaftar di BEI dari 2015-2017. CSR disclosure menggunakan GRI-G4 standard. Etnis dewan komisaris terfokus pada keberadaan etnis Cina. Adapun Hasil penelitian ini membuktikan bahwa variabel dewan komisaris asing tidak berpengaruh terhadap CSR disclosure. Sedangkan sebaliknya, etnis dewan komisaris dan feminism dewan komisaris memberikan pengaruh yang positif terhadap CSR disclosure. Keberadaan etnis Cina dalam dewan menguntungkan perusahaan untuk meningkatkan index CSR disclosure. Begitu juga peran wanita sangat dibutuhkan demi luasnya CSR disclosure.</em></p>
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Dameuli, Monica, and Idrianita Anis. "PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA TERHADAP INTERNET FINANCIAL REPORTING." Jurnal Akuntansi Trisakti 3, no. 1 (February 13, 2016): 73. http://dx.doi.org/10.25105/jat.v3i1.4916.
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<span class="fontstyle0">The purpose of this study is to examine the effect of corporate governance mechanism and family ownership on internet financial reporting </span><span class="fontstyle2">(IFR) </span><span class="fontstyle0">of manufacturing firms listed in Indonesia Stock Exchange in the year 2012. Corporate governance mechanism in this study is measured by the effectiveness of board of commissioners and the effectiveness of audit committee. The result shows that the<br />effectiveness of board of commissioner, the effectiveness of audit committee, and family ownership do not significantly affect IFR.<br />Further examination is done by dividing the effectiveness of board of<br />commissioners and the effectiveness of audit committee into several categories of mechanism, which are independence, activities, size and skill & competence. However, there are still no evidence that board of commissioners’ independency, board of commissioners activities, size of board of commissioners, board of commissioners’ skill and competency, audit committee activity, size of audit committee, and audit committee’s skill and competency as well as family ownership affect IFR. This study also uses control variables such as profitability, liquidity, leverage,<br />and company size. The result shows that profitability and company size significantly positive affect IFR.</span>
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Musrifa, Ba'diyatul. "Pengaruh Tax Avoidance dan Komisaris Independen Terhadap Cost of debt dengan Transparansi Perusahaan Sebagai Variabel Moderasi." JURNAL ILMIAH EDUNOMIKA 5, no. 2 (April 29, 2021): 671. http://dx.doi.org/10.29040/jie.v5i2.2087.
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This study aims to examine the effect of tax avoidance and independent commissioners on csot of debt with company transparency as a moderating variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. Samples were taken using purposive sammpling and obtained 44 companies. This study uses multiple linear regression analysis and absolute difference test. The results of this study indicate that tax avoidance has a negative effect on cost of debt. Independent commissioner has no negative effect on cost of debt. Company transparency is able to weaken the negative effects of tax avoidance. Company transparency is able to weaken the negative influence of independent commissioners.
Keywords: Tax avoidance, independent commissioner, cost of debt, company transparency
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Nurjanah, Fitri, and Akhmad Imam Amrozi. "Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit." E-Jurnal Akuntansi 31, no. 3 (March 25, 2021): 667. http://dx.doi.org/10.24843/eja.2021.v31.i03.p11.
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The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor.
Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.
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Nasution, Nursaidah, and Nasrizal Nasrizal. "The Influence of Islamic Corporate Governance Towards Financial Performance (Empirical Study on Sharia Commercial Banks in Indonesia Year 2013-2017)." Indonesian Journal of Economics, Social, and Humanities 2, no. 2 (July 31, 2020): 79–90. http://dx.doi.org/10.31258/ijesh.2.2.79-90.
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This study aims to find empirical evidence of the Islamic corporate governance mechanism influence the institutional ownership, commissioner board proportion, a board of independent commissioners, the sharia supervisory board proportion, and the audit committee on financial performance. The population of this study is Sharia Commercial Bank in Indonesia year 2013-2017. The population is 13 Sharia Commercial Banks. The sampling technique in this study used a purposive sampling technique. This study obtained 9 banks. The data used is secondary data and data analysis methods using multiple regression analysis. The result of this study concludes that the institutional ownership, the size of board commissioners, independent commissioner board, the size of the sharia supervisory board, and the audit committee do not affect financial performance.
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Anggraeni, Rekha Dwi, Benny Barnas, and Radia Purbayati. "Analisis Pengaruh Mekanisme Internal Good Corporate Governance Terhadap Profitabilitas Perusahaan." Journal of Applied Islamic Economics and Finance 3, no. 1 (October 31, 2022): 129–40. http://dx.doi.org/10.35313/jaief.v3i1.3862.
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This study aims to determine the effect of the Internal Good Corporate Governance Mechanism proxied by the Board of Directors, Board of Commissioners, Independent Commissioner, and Audit Committee on Profitability as measured by ROA and ROE. The data used is secondary data obtained from 14 Annual Reports of companies that are members of the infrastructure, utilities, and transportation sectors registered at ISSI for the period 2016–2020.The research method used is quantitative research with panel data regression analysis. The results of this study indicate that the Board of Directors, Board of Commissioners, Independent Commissioner, and the Audit Committee simultaneously have no effect on ROA and ROE. Meanwhile, the partial test results show that on the dependent variable of ROA, only the Independent Commissioner has a positive and significant influence on ROA. Meanwhile, for the dependent variable ROE, there is no independent variable that has an effect on ROE.
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Doho, Sisilia Zealion, and Eko Budi Santoso. "PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK." MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 1, no. 2 (March 4, 2020): 169–84. http://dx.doi.org/10.37715/mapi.v1i2.1408.
Full textAbstract:
This research aims to determine the influence of CEO narcissism,CEO tenure, independent commissioner and audit quality against tax avoidanceon companies registered in the non-financial sector. CEO narcissismwas measured by scoring the photo of CEO in annual report, CEO tenurewas measured from the length of the CEO’s term, independent commissionerwas measured by the number of independent commissioners dividedby the total commissioner within the company. While audit quality wasmeasured using a dummy variable where score 1 was given was for companiesaudited by the big four accountant firms and 0 for companies auditedby non-big four accountant firms meanwhile the tax avoidance was measuredusing an ETR proxy. This research used secondary data in fom ofannual reports of non-financial sector companies listed on the IndonesiaStock Exchange in the year 2016–2018. The results of this research showthat: (1) the CEO of narcissism has no effect on the tax avoidance, (2) theCEO tenure has a significant positive influence on the tax avoidance, (3)independent commissioner has no influence on the tax avoidance, and (4)audit quality has a significant positive influence on the tax avoidance.