Artykuły w czasopismach na temat „Commissioners”
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1
Yusron, Ahmad. "Analisis Kinerja Penyelesaian Sengketa Informasi pada Komisi Informasi Daerah Kabupaten Cirebon". JIKE : Jurnal Ilmu Komunikasi Efek 2, nr 1 (24.12.2018): 113–29. http://dx.doi.org/10.32534/jike.v2i1.493.
Pełny tekst źródłaStreszczenie:
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
Aryani, Y. Anni, Isna Putri Rahmawati i Doddy Setiawan. "APAKAH STRUKTUR DEWAN KOMISARIS BERPENGARUH TERHADAP KINERJA PERUSAHAAN?" MIX: JURNAL ILMIAH MANAJEMEN 8, nr 3 (19.11.2018): 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
3
Islamudin, Ardhi, Gerrinko Giffari Wurintara i Yustrida Bernawati. "The Odd-Even Effect in The Boards of Commissioners and Corporate Values". Jurnal Ilmiah Akuntansi dan Bisnis 15, nr 2 (2.06.2020): 308. http://dx.doi.org/10.24843/jiab.2020.v15.i02.p12.
Pełny tekst źródłaStreszczenie:
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.
4
Hasibuan, David H. M., i 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, nr 2 (28.09.2019): 079–89. http://dx.doi.org/10.35212/riset.v1i2.22.
Pełny tekst źródłaStreszczenie:
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
5
Ramadhani, Aulia, i Henri Agustin. "Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan". JURNAL EKSPLORASI AKUNTANSI 3, nr 1 (19.04.2021): 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.
6
Yenita, Riri, i 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, nr 1 (15.11.2018): 1129. http://dx.doi.org/10.24036/wra.v6i1.101937.
Pełny tekst źródłaStreszczenie:
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.
7
Neilson, David C. "The Operation and Achievements of the Winchester Pavement Commissioners 1770–1866". Hampshire Studies 73, nr 1 (1.11.2018): 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.
8
Honesty, Fiola Finomia. "The Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable". Wahana Riset Akuntansi 7, nr 1 (25.06.2019): 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
9
Hendratni, Tyahya Whisnu, Nana Nawasiah i 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, nr 1 (28.02.2018): 37–52. http://dx.doi.org/10.36226/jrmb.v3i1.83.
Pełny tekst źródłaStreszczenie:
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
10
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)), nr 4 (29.06.2021): 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.
11
Syamsudin, Syamsudin, Erna Setiany i Sajidah Sajidah. "Gender diversity and firm value: a study on boards of public manufacturing firms in Indonesia". Problems and Perspectives in Management 15, nr 3 (8.11.2017): 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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Rahma, Anita Ade, i Febri Aldi. "Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure". Assets: Jurnal Akuntansi dan Pendidikan 9, nr 1 (27.04.2020): 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>
13
Sudarman, Aniqotunnafiah i 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, nr 4 (6.05.2019): 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.
14
Moskalkova, T. N. "Institute of human rights commissioners: yesterday, today, tomorrow". Courier of Kutafin Moscow State Law University (MSAL)), nr 4 (29.06.2021): 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.
15
Moran, Laura, Jonathan Mills i Sunil Hindocha. "Clinical commissioning groups". InnovAiT: Education and inspiration for general practice 12, nr 6 (4.04.2019): 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.
16
Farmer, Lindsay. "“The Principle of the Codification We Recommend Has Never Yet Been Understood”". Law and History Review 18, nr 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.
17
Bhattacharya, Rahul, Hugh Rickards i Niruj Agrawal. "Commissioning neuropsychiatry services: barriers and lessons". BJPsych Bulletin 39, nr 6 (grudzień 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 i 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, nr 2 (13.07.2019): 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 i 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, nr 2 (kwiecień 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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Dameuli, Monica, i Idrianita Anis. "PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA TERHADAP INTERNET FINANCIAL REPORTING". Jurnal Akuntansi Trisakti 3, nr 1 (13.02.2016): 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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Nasution, Nursaidah, i 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, nr 2 (31.07.2020): 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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Nurjanah, Fitri, i Akhmad Imam Amrozi. "Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit". E-Jurnal Akuntansi 31, nr 3 (25.03.2021): 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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Musrifa, Ba'diyatul. "Pengaruh Tax Avoidance dan Komisaris Independen Terhadap Cost of debt dengan Transparansi Perusahaan Sebagai Variabel Moderasi". JURNAL ILMIAH EDUNOMIKA 5, nr 2 (29.04.2021): 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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Fangohoi, Yosep, i Tigor Sitorus. "EFEK MEDIASI INTERNET REPORTING OF STRATEGIC INFORMATION ATAS PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN". Jurnal Manajemen 15, nr 2 (7.05.2019): 140–68. http://dx.doi.org/10.25170/jm.v15i2.472.
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In corporate governance, the role of independent commissioners and audit committees is very important in ensuring that all operational and strategic activities are going well because they greatly affect the financial performance of the entity. This study aims to empirically analyze the influence of independent commissioners and audit committees on financial performance and whether the existence of strategic information disclosure through the internet (IRSI) is able to mediate independent commissioners and audit committees on financial performance to be better or vice versa in banking companies. The population in this study are companies listed on the Indonesia Stock Exchange in 2014-2016. The data obtained is secondary data. Data analysis using WarpPLS 3.0 program with statistical models, which is Structural Equation Modeling Analysis (SEM). The results of the study indicate that independent commissioner variable has no significant effect on financial performance, but on the contrary the audit committee variable has a significant impact on financial performance. In addition, independent commissioner variable has no significant effect on the internet reporting of strategic information (IRSI), but audit committee variable has a significant effect on IRSI. The IRSI variable has a significant influence on financial performance. The conclusions of mediation show that IRSI was able to mediate the audit committee on financial performance but IRSI was unable to mediate independent commissioner variables on financial performance.
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Howe, Douglas J. "Governance models of public utility commissions in the United States". Competition and Regulation in Network Industries 20, nr 3 (27.06.2019): 229–39. http://dx.doi.org/10.1177/1783591719857660.
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Regulation of utilities at the state level in the United States is undertaken by a commission on which anywhere from three to seven commissioners sit and must vote on virtually all significant utility actions, including rate requests, resource plans, acquisitions and mergers, and financing mechanisms. Public utility commissions (PUCs) are, in a very real sense, courts with adjudicatory responsibility over the area of state utility laws. In hearing a utility case, they must follow the state’s statutes and court rules. The commissioners function as judges in this court of public utility law. In a majority of states, commissioners are appointed by the state’s governor with the advice and consent of the state legislature. In a significant minority of states, commissioners are elected by popular vote. However, recent changes in US election law have made it easier for corporations and special interest groups, called political action committees, to influence elections through donations targeting direct voter outreach on behalf of specific candidates. This chapter examines what the entry of political spending in PUC elections means, and whether elected commissioners can adjudicate in the public interest, or will adjudicate for special interests. The chapter concludes that while both the appointment and election governance model can produce both “good” and “bad” commissioners, it is the elected commission that is most at risk of selecting commissioners that will not be truly independent and objective arbiters of the law.
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Doho, Sisilia Zealion, i Eko Budi Santoso. "PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK". MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 1, nr 2 (4.03.2020): 169–84. http://dx.doi.org/10.37715/mapi.v1i2.1408.
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This research aims to determine the influence of CEO narcissism,CEO tenure, independent commissioner and audit quality against tax avoidanceon companies registered in the non-financial sector. CEO narcissismwas measured by scoring the photo of CEO in annual report, CEO tenurewas measured from the length of the CEO’s term, independent commissionerwas measured by the number of independent commissioners dividedby the total commissioner within the company. While audit quality wasmeasured using a dummy variable where score 1 was given was for companiesaudited by the big four accountant firms and 0 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.
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Nugroho, Tri Cahyo, Warseno Warseno i Isrial Isrial. "Pengaruh Struktur Dan Proses Corporate Governance Terhadap Kinerja Perusahaan Di Indonesia". IJAcc 1, nr 1 (29.02.2020): 39–52. http://dx.doi.org/10.33050/ijacc.v1no1p4.
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The aims of the research is analyzing the influence of corporate governance structure and process on firm performance in Indonesia . The Indicators in this research is : institutional ownership, independent commissioner, board of directors size, board of directors meeting, board of commissioners meeting and audit committee meeting. Firm performance measured by TobinsQ value. This research uses multiplier regression analysis as statistic instrument. Population in this research is consumer goods manufacture listed on Bursa Efek Indonesia 2001-2015 obtain 85 samples base on determined criteria. The results of this research show that institutional ownership, independent commissioner and board of commissioners meeting has significant positive influence on firm performance, board of directors size and board of director meeting has significant negative influence on firm performance, while the audit committee meeting has no influence on firm performance
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Nugroho, Tri Cahyo, Warseno Warseno i Isrial Isrial. "Pengaruh Struktur Dan Proses Corporate Governance Terhadap Kinerja Perusahaan Di Indonesia". IJAcc 1, nr 1 (29.02.2020): 39–52. http://dx.doi.org/10.33050/jakbi.v1i1.1379.
Pełny tekst źródłaStreszczenie:
The aims of the research is analyzing the influence of corporate governance structure and process on firm performance in Indonesia . The Indicators in this research is : institutional ownership, independent commissioner, board of directors size, board of directors meeting, board of commissioners meeting and audit committee meeting. Firm performance measured by TobinsQ value. This research uses multiplier regression analysis as statistic instrument. Population in this research is consumer goods manufacture listed on Bursa Efek Indonesia 2001-2015 obtain 85 samples base on determined criteria. The results of this research show that institutional ownership, independent commissioner and board of commissioners meeting has significant positive influence on firm performance, board of directors size and board of director meeting has significant negative influence on firm performance, while the audit committee meeting has no influence on firm performance
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Payne, Lisa. "Children's commissioners". Children & Society 16, nr 4 (2002): 284–86. http://dx.doi.org/10.1002/chi.732.
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Aprilia, Erika Astriani. "EFFECT OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE STRUCTURE ON COMPANY VALUE AND ECONOMIC ADDED VALUE AS INTERVENING VARIABLE". EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 1, nr 3 (10.12.2018): 225. http://dx.doi.org/10.32493/eaj.v1i3.y2018.p225-233.
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The purpose of this study to test the effect of Good Corporate Governance Structure, Sustainability Reporting Disclosure, and Firm Value on the Economic Value Added as an intervening variable. This study uses secondary data from the period 2010-2015 to firms listed at Indonesia Exchange. The sampling technique used purposive sampling. Tools to process the data using SPSS 23.The results showed Board of Commissioners Size, Independent Commissioner, Institutional Ownership have a significant impact on Firm Value while Board of Directors Size, Audit Committee, Managerial Ownership does not have effect on Firm Value. Board of Directors Size and Board of Commissioners Size have an effect on Economic Value Added and Firm Value, but Economic Value Added not an intervening variable between Board of Directors Size and Board of Commissioners Size. , Independent Commissioner has not effect on Economic Value Added, but Economic value added is an intervening variable between Independent Commissioner and Firm Value. Audit Committee does not effect on Economic Value Added and Firm Value, but Economic value added is an intervening variable between Audit Committee and Firm Value. Managerial ownership does not have effect on Economic Value Added and Firm Value, but Economic value added is an intervening variable between Managerial ownership and Firm Value. Institusional Ownership does not have effect on Economic Value Added and Economic Value Added is not intervening variable between Institusional Ownership and Firm Value. Sustainability Report Disclosure has an effect on Economic Value Added and Firm Value.
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Noval (UIN Antasari Banjarmasin, Indonesia), Muhammad, Rani Raharjanti (Politeknik Negeri Semarang, Indonesia) i Musab A. M. Ali (Management and Science University, Malaysia). "Ownership on Islamic Economic Perspective and Director Ownership on Sharia Companies with Moderation Roles of Independent Commissioners". IKONOMIKA 5, nr 1 (18.05.2020): 17–42. http://dx.doi.org/10.24042/febi.v5i2.6309.
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This research aims to examine the ownership on Islamic economic and the ownership stock effect on firm performance and the moderating influence of independent commissioner on the connection between ownership stock and firm performance. Indicator of ownership stock studied was the ownership stock of the president director in the company. The firm performance studied by the calculation of Price per Earning Ratio. Then, the intended independent commissioners are the percentage of independent commissioners who are on the company's board of commissioners.This research uses qualitaitive method based on Islamic economic literature and quantitative methods basedon secondary data. Secondary data in this research are the financial report from firms that take the floor on Indonesia Stock Exchange (IDX). This investigation uses a population that is listed firms on Indonesian Sharia Stock Index (ISSI). Subsequently, the sample is filtered using purposive sampling techniques with the criteria of listed firms on Indonesia Stock Exchange and has the data needed in this investigation. As a result, the samples obtained were 296 companies. This research uses regression analysis with individual parameter significant test (t-test).Hypothesis testing results indicate that Sharia company ownershipis in accordance with Islamic economic perspective studies, and ownership stock with the indicator of ownership of the president director has an impact on firm performance with Price per Earning Ratio’s indicator, and independent commissioners based on the proportion of independent commissioners on the board of commissioners moderate the correlation between ownership stock and firm performance. Keywords: Ownership Stock, Firm Performance, and Independent Commissioners.
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Nurhayati, Pradhikna Yunik, i Barbara Allen. "The Role of Commissioners in Health Service Provision: Lessons Learned from Primary Care Trusts (PCTs) England". Jurnal Ilmu Sosial dan Ilmu Politik 22, nr 1 (5.09.2018): 49. http://dx.doi.org/10.22146/jsp.32353.
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It is the government’s responsibility to reach policy outcomes. Since the needs of citizen vary, the government needs to improve the way it delivers public services. Monopolistic provision of public service by government becomes inadequate to fulfill the needs of the community. One of the ways pursued by the government is working with the third sector, through procurement and commissioning. National Health Services (NHS) in the UK is one of the examples of commissioning in the healthcare service. The role of commissioning has been done by Primary Care Trusts (PCTs) from 2002 until 2014. Since commissioning became the center of public health provision, the role of commissioners has become pivotal. Using systematic review, this study aims to examine the role of commissioners in health service provision in England. It can be concluded that commissioners (PCT) play an essential role in identifying the needs of the community. This early stage of planning relied on the knowledge, skills, and capacity of commissioners. Unfortunately, not every commissioner has the capability to perform the commissioning process. Therefore, a partnership with other stakeholders is critical to overcoming the limitations of resources, including the capacity, time, and funding. The other findings suggest that national policy by the central government has contributed to the success of commissioning. Results revealed that national targets often prevented commissioners from reaching the local targets, especially when resources were insufficient.
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Febrian, Yudha. "ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN INTELLECTUAL CAPITAL (PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2011-2017)". Jurnal Riset Akuntansi Tirtayasa 4, nr 2 (10.10.2019): 145–63. http://dx.doi.org/10.48181/jratirtayasa.v4i2.5753.
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The research of this thesis is entitled analysis of determinants of intellectual capital disclosure in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2011-2017. The purpose of this study was to determine the effect of the audit committee size, the independence of the audit committee, the number of financial experts in the audit committee, the number of audit committee meetings, the size of the board of commissioners, the independence of the board of commissioners, the number of board of commissioner meetings and institutional ownership of disclosure of pharmaceutical companies' intellectual capital. The research population is pharmaceutical companies listed on the Stock Exchange for the period 2011-2017. The research sample consisted of 11 pharmaceutical companies with 7 years of observation. Sample data are 77 financial report data. The research method uses quantitative methods. The research design consisted of descriptive design and causal design. Data analysis using Multiple Linear Regression Analysis using SPSS Version 20. statistical program. Based on the results of data processing, it is known that the Adjusted R Square value is 0.462. This shows that variations in the Intellectual Capital Disclosure variable can be explained by 46.2% by Audit Committee Size variables, Audit Committee Independence, Number of Audit Committee Financial Experts, Number of Audit Committee Meetings, Board of Commissioners Size, Board of Commissioners Independence, Number of Board of Commissioners Meetings , Institutional ownership and company size as control variables while the remainder is explained by other variables not examined. The results of testing the hypothesis, it is known that the size of the audit committee, the independence of the audit committee, the number of audit committee financial experts, the size of the board of commissioners and the independence of the board of commissioners have a positive effect on disclosure of intellectual capital Audit committee meetings have no effect on disclosure of intellectual capital.
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Putri Rahayu, Ni Komang. "PENGATURAN KOMPETENSI KOMISARIS INDEPENDEN DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE". Jurnal Magister Hukum Udayana (Udayana Master Law Journal) 6, nr 4 (31.12.2017): 417. http://dx.doi.org/10.24843/jmhu.2017.v06.i04.p01.
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The objective of the research is to reveal the Competence of Independent Commissioners in realizing Good Corporate Governance. The research method used is normative juridical research method with conceptual approach, legislation and case approach. The result of the research shows that the Independent Competence of Independent Commissioners in achieving Good Corporate Governance means that the regulation of the competence and integrity requirements of independent commissioners in Good Corporate Governance, especially the competency requirements are regulated in Limited Liability Company Law and Capital Market Law which regulates core business competence and core competency behavior. Meanwhile, the integrity of an independent commissioner is regulated in a code of conduct that an independent commissioner must adhere to.
Tujuan penelitian untuk mengetahui pengaturan Kompetensi Komisaris Independen dalam mewujudkan Good Corporate Governance. Metode penelitian yang digunakan adalah metode penelitian yuridis normatif dengan pendekatan-pendekatan konseptual, perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan pengaturan Kompetensi Komisaris Independen dalam mewujudkan Good Corporate Governance dimaksudkan bahwa pengaturan syarat kompetensi dan integritas komisaris independen dalam Good Corporate Governance khususnya syarat kompetensi diatur dalam Undang-Undang Perseroan Terbatas dan Undang-Undang Pasar Modal yang mengatur mengenai kompetensi inti bisnis dan kompetensi inti perilaku. Sementara itu, untuk integritas komisaris independen diatur dalam code of conduct (pedoman perilaku) yang harus dipatuhi oleh komisaris independen.
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Williams, Matt G., Richard Stott, Nicki Bromwich, Susie K. Oblak, Colin A. Espie i James B. Rose. "Determinants of and barriers to adoption of digital therapeutics for mental health at scale in the NHS". BMJ Innovations 6, nr 3 (7.05.2020): 92–98. http://dx.doi.org/10.1136/bmjinnov-2019-000384.
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ObjectivesAlthough it is widely acknowledged that digital therapeutics will play a significant role in the future delivery of healthcare, the method by which these innovations may be commissioned by the National Health Service, at scale, remains unclear. This study explores English health commissioners’ experiences of, and attitudes towards, adopting digital healthcare innovations.Methods37 commissioners and decision-makers from a range of sectors within the health profession were invited to participate in structured interviews to gather relevant examples of experience and opinions. 14 commissioners participated and the notes from the resulting interviews were interpreted using qualitative content analysis. Controlled interpretation was applied to the categorised responses, paraphrasing and classifying into themes.ResultsCommon determinants and barriers to adoption of digital mental health expressed during the interview process included commissioners’ lack of familiarity with technology, information governance, digital literacy of users and decision-makers.ConclusionsRecognition of identified barriers may be helpful for innovators when developing engagement and market access strategies and suggest areas for focus and further development within the commissioning process to accommodate digital health solutions.
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Ma, Xuejun. "The system of special commissioners and the early labor movement of the Communist Party of China: Illustrated by the history of the Anyuan workers’ movement (1921–1925)". Chinese Journal of Sociology 4, nr 4 (październik 2018): 565–92. http://dx.doi.org/10.1177/2057150x18803586.
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Existing literature on the Communist Party of China (CPC)-led labor movement places particular emphasis on the revolutionary discourse and analysis of class struggle but pays less attention to the organizational form of the CPC-led labor movement from the perspective of organizational sociology. This paper uses the early Anyuan labor movement as its case study and analyzes and compares the work effectiveness of CPC special commissioners, Li Lisan and Liu Shaoqi, for the purpose of exploring the organizational form of the system of special commissioners in the CPC-led labor movement. Although Anyuan was an important early base of the workers’ movement of the CPC, the existing research contributes little on the subject of its historical process and the organizational form of the CPC-led Anyuan labor movement. This paper argues that Li Lisan created the Anyuan labor movement using his own personal resources, but his successor Liu Shaoqi failed to sustain the Anyuan movement. It shows that the system of special commissioners in the CPC was responsible for the rise and fall of the Anyuan labor movement. In the early stages of the CPC-led labor movement, neither the class consciousness of the workers nor the will of the central CPC committee determined the progress of the labor movement. Rather, this depended on the personal resources of the CPC special commissioners. The actual work effectiveness of special commissioners was related not only to their personal resources, but also to the commissioners’ positions in the CPC. The special commissioner system caused tension between the CPC unified leadership and individual commissioners. This led to the complex question of the relationship between professional revolutionary organizations and the masses in revolution. Specific analysis of the early system of special commissioners of the CPC helps us to focus on the organization of the CPC-led labor movement and also to understand the early forms of organizational development and evolution of the CPC.
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Wibowo, Yogi Sumarsana, Muchlis R. Luddin i Eliana Sari. "Understanding Organizational Commitments in the Public Sector: A Case Study of Commissioners and Investigators at The Business Competition Supervisory Commission (KPPU)". Policy & Governance Review 3, nr 3 (6.09.2019): 208. http://dx.doi.org/10.30589/pgr.v3i3.152.
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Considering that KPPU is the only institution that handles law enforcement in the field of business competition, it is necessary to have high employee commitment and organizational strength. This study aims to explore the commitment of KPPU’s commissioner and investigator organizations. This research is a qualitative design study of a case study. The data were collected from interviews with six commissioners and twenty-one investigators. This study found that the commitment of commissioners and investigators to achieving the vision and mission in the field of law enforcement has been indicated by the emotional ties and involvement with the organization through the egalitarian principles instilled by the previous commissioners. The commitment of the commissioners and investigator is built on the agreement that the place of dedication realize ideas and contributions to the state in improving people’s welfare that is appropriate. By considering these findings, KPPU needs to strengthen its internal function of supervision to maintain high organizational ethics, integrity, and independence in performing its tasks. Considering the organizational culture, KPPU needs to build a higher levels of public service motivation to get a greater organizational commitment.
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Limbago, Elsa, i Dedhy Sulistiawan. "THE EFFECT OF GENDER IN THE BOARD OF COMMISSIONERS ON COMPANY VALUE WITH FAMILY CONTROL AS A MODERATION VARIABLE IN INDONESIA". Review of Management and Entrepreneurship 3, nr 2 (30.10.2019): 155–68. http://dx.doi.org/10.37715/rme.v3i2.1202.
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Gender has been a concern in the last ten years because gender differences have an impact on communication within the company so that it can affect the value of the company. The majority of companies listed on the IDX are family companies which will have an impact on the composition in the election of the company board. The results of previous studies on the influence of gender are also still inconsistent. This study aims to know the effect of gender on the board of commissioners on firm’s value and the influence of family control in weakening the influence of gender on the board of commissioners on firm’s value. Firm value was measured by using Tobin's Q, PBV and PER. The control variables used were firm size, commissioner size and leverage. The sample used in this research were all companies listed on the IDX except the financial and banking sectors and analyzed using multiple linear regression.
The results proved that gender in the board of commissioners has no significant effect on firm value and there is no significant influence on family control in weakening the influence of gender on the board of commissioners on firm value.
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Putri, Meyzia Irestia, Mujino Mujino i Risal Rinofah. "PENGARUH KOMPOSISI PENGELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia)". Jurnal Fokus Manajemen Bisnis 10, nr 1 (4.05.2020): 73. http://dx.doi.org/10.12928/fokus.v10i1.1425.
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This study aims to examine the effect of the composition of company managers on financial performance. The composition of the company management is proxied by using the number of independent commissioners, the board of commissioners, and the board of directors. The company's financial performance is measured by profitability ratios, namely Return On Investment (ROI). The population in this study are companies that are included in the State Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2010-2018.The sample selection technique used purposive sampling method. Based on the criteria that have been determined, 8 companies chosen as sample. The type of data used are secondary data in the form of annual reports and financial statements. Data analysis technique used multiple linear regression analysis.The results of this study showed that simultaneously, independent commissioner, board of commissioner, and board of directors have a significant effect on ROI. Partially, independent commissioner, audit committee, board of commissioner, and board of directors has positive and significant effect on ROI. While another Good Corporate Governance proxy, which are the audit committee and board of directors have a positive effect but not significant on ROI.
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Yamey, Gavin, Lawrence H. Summers, Dean T. Jamison i Jessica Brinton. "How to convene an international health or development commission: ten key steps". Health Policy and Planning 33, nr 3 (10.01.2018): 429–35. http://dx.doi.org/10.1093/heapol/czx179.
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Abstract The Commission on Investing in Health (CIH), an international group of 25 economists and global health experts, published its Global Health 2035 report in The Lancet in December 2013. The report laid out an ambitious investment framework for achieving a “grand convergence” in health—a universal reduction in deaths from infectious diseases and maternal and child health conditions—within a generation. This article captures ten key elements that the CIH found important to its process and successful outcomes. The elements are presented in chronological order, from inception to post-publication activities. The starting point is to identify the gap that a new commission could help to narrow. A critical early step is to choose a chair who can help to set the agenda, motivate the commissioners, frame the commission’s analytic work, and run the commission meetings in an effective way. In selecting commissioners, important considerations are their technical expertise, ensuring diversity of people and viewpoints, and the connections that commissioners have with the intended policy audience. Financial and human resources need to be secured, typically from universities, foundations, and development agencies. It is important to set a clear end date, so that the commission’s work program, the timing of its meetings and its interim deadlines can be established. In-person meetings are usually a more effective mechanism than conference calls for gaining commissioners’ inputs, surfacing important debates, and ‘reality testing’ the commission’s key findings and messages. To have policy impact, the commission report should ideally say something new and unexpected and should have simple messages. Generating new empirical data and including forward-looking recommendations can also help galvanize policy action. Finally, the lifespan of a commission can be extended if it lays the foundation for a research agenda that is then taken up after the commission report is published.
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Susanto, Yulius Kurnia, Arya Pradipta i Indra Arifin Djashan. "Free cash flow and earnings management: board of commissioner, board independence and audit quality". Corporate Ownership and Control 14, nr 4 (2017): 284–88. http://dx.doi.org/10.22495/cocv14i4c1art10.
Pełny tekst źródłaStreszczenie:
The purpose of the research is to provide empirical evidence about the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management. This research used 290 data from manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during 2012 until 2014. Earnings management calculated using Modified Jones (1991) Model include ROA from Kothari et al. (2005). Data for the research were analyzed using multiple regression analysis. The results of the research showed that the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management is negative and significant. Board of commissioners, board independence and audit quality can reduce earnings management problems arising from free cash flow. Board of commissioners, board independence and audit quality oversee the opportunistic behavior of managers that arises from free cash flow problem.
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Strebkova, N. V. "The institutional aspect of protecting the rights of the indigenous small peoples of the North". Courier of Kutafin Moscow State Law University (MSAL)), nr 4 (29.06.2021): 142–54. http://dx.doi.org/10.17803/2311-5998.2021.80.4.142-154.
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The article considers the relevance of strengthening the mechanisms for protecting the rights of small indigenous peoples in connection with the amendments to the Constitution of the Russian Federation and the experience in protecting their rights on the example of the activities of the Commissioner for Human Rights in the Khanty-Mansi Autonomous Okrug — Ugra.The article analyzes the experience of the subjects of the Russian Federation on the formation of the institution of commissioners for the rights of indigenous peoples. It offers some legal forms of interaction of regional human rights institutions and commissioners for human rights, which operate on the territory of indigenous peoples, and the establishment of a permanent collegiate body of the Federal Commissioner for human rights, who will act in the interests of the rights of indigenous peoples of Russia and contribute to the development of regional human rights institutions.
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Abdullah, Muhammad Wahyuddin, Hermawan i Andi Yustika Manrimawagau Bayan. "INTERACTION OF INDEPENDENT COMMISSIONERS AGAINST EARNING MANAGEMENT DETERMINANTS". International Journal of Engineering Technologies and Management Research 7, nr 4 (1.05.2020): 31–38. http://dx.doi.org/10.29121/ijetmr.v7.i4.2020.573.
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This research aims to test the related party transaction influence, company size and managerial ownership of profit management. The research also aims to test the influence of independent Commissioner's interaction on the factors of the earning management determinant. The samples used in this study were the manufacturing companies listed in the Indonesian Stock Exchange (IDX) during the period 2014 and 2015. Total samples amounted to 25 companies using the purposive sampling technique. The analysis method uses multiple regression and moderating regression with an absolute value-difference approach. The results of hypothesized testing showed that related party transactions had significant positive impact on earning management. Company size and Manejerial ownership have significant negative effect on earning management. In addition, the results showed that independent commissioners were interfering with the influence of the company's size on profit management, as well as independent commissioners to However, independent commissioners do not Interveny related party transactions against earning management.
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Febrianti, Karmila, i Nurul Hasanah Uswati Dewi. "The effect of corporate governance on company value (Empirical study of LQ 45 companies listed on the Indonesia Stock Exchange period 2015-2017)". Indonesian Accounting Review 9, nr 2 (14.10.2019): 155. http://dx.doi.org/10.14414/tiar.v9i2.1769.
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This research aims to examine the effect of corporate governance on company value of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The corporate governance mechanism consists of institutional ownership, proportion of independent commissioner, managerial ownership, independent audit committee, remuneration and nomination committee, board of directors, and board of commissioners, while firm value is proxied by Tobin’s Q. This research used 106 companies as a sample taken from a population of 135 companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data were analyzed using a multiple linier regression analysis with SPSS program. The result shows that corporate governance mechanisms which are proxied by institutional ownership, proportion of independent commissioners, board of directors, and board of commissioners have an effect on firm value, while the corporate governance which are proxied by managerial ownership, independent audit committee, and remuneration and nomination committee have no effect on firm value.
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Andarsari, Pipit Rosita. "PENGARUH CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN BAGI PERUSAHAAN GO PUBLIC". RISTANSI: Riset Akuntansi 1, nr 1 (17.01.2021): 24–35. http://dx.doi.org/10.32815/ristansi.v1i1.339.
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This study aims to determine the effect of the board of commissioners, audit committees, profitability ratios, leverage ratios, and liquidity ratios on the timely delivery of financial statements. In this study the commissioner variable is proxied by the size of the board members, the audit committee is proxied by the size of the audit committee member, profitability ratio is proxied by ROA, leverage ratio is proxied by DER, and liquidity ratio is proxied by CR. The research sample the basic and chemical sectors listed on the Indonesia Stock Exchange in 2016-2017 using a purposive sampling method. Research data sources secondary. Data analysis techniques logistic regression analysis. The results that the board of commissioners, audit committee, profitability ratio (ROA), and leverage ratio (DER) had no significant effect while the liquidity ratio (CR) had a significant effect on the timeliness of financial statement submission.
Keyword : board of commissioners, audit committee, profitability ratio (ROA), leverage ratio (DER) , leverage ratio (DER)
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Muslih, Mochamad. "PENGARUH KOMPENSASI KOMISARIS DAN DIREKSI TERHADAP LABA PERUSAHAAN, DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI". JURNAL AKUNTANSI UNIVERSITAS JEMBER 16, nr 2 (3.07.2019): 98. http://dx.doi.org/10.19184/jauj.v16i2.9796.
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The purpose of this research is to study the impact of commissioners’ compensation and directors’ compensation on firm profit, with corporate governance as moderating variable. This research used quantitative method. Secondary data were used for this research. As many as 47 companies listed in Indonesia Stock Exchange and classified as LQ-45 were sampled for this research. The result showed that commissioner compensation and director compensation has no significant impact on firm profit and CG moderation to commissioners and directors compensation were also not significant. The effect of firm size to firm profit was also not significant.
Key words: commisioners compensation , directors compensation, profit, corporate governance.
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Pradono, Noel S. H., i Elizabeth H. Widowati. "PENGARUH KOMISARIS ASING, DIREKTUR ASING DAN KEPEMILIKAN ASING TERHADAP KINERJA INTELLECTUAL CAPITAL". KINERJA 20, nr 2 (20.12.2016): 132. http://dx.doi.org/10.24002/kinerja.v20i2.840.
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AbstractThis research aims to determine the effect of foreign commissioners, foreign directors and foreign ownership on intellectual capital performance of manufacturing firms in Indonesia Stock Exchange during 2012-2015. The sample used in this research composed of 20 companies with a span of 4 years or as many as 80 observations. This study used multiple linear regressions as statistical tools. The results are the proportions of foreign directors have significant positive effect on the intellectual capital performance while the proportion of foreign commissioners and the proportion of foreign ownership are not proven to have a significant effect on the intellectual capital performance.Keywords: intellectual capital performance, foreign commissioner, foreign director, foreign ownership
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Gehring, Kai, i Stephan A. Schneider. "Towards the Greater Good? EU Commissioners’ Nationality and Budget Allocation in the European Union". American Economic Journal: Economic Policy 10, nr 1 (1.02.2018): 214–39. http://dx.doi.org/10.1257/pol.20160038.
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We demonstrate that the nationalities of EU Commissioners influence budget allocation decisions in favor of their country of origin. Our focus is on the Commissioners for Agriculture, who are exclusively responsible for a specific fund that accounts for the largest share of the overall EU budget. On average, providing the Commissioner causes a 1 percentage point increase in a country’s share of the overall EU budget, which corresponds to 850 million euros per year. There are no different pretreatment trends and the magnitude of the bias from selection-on-unobservables would have to be implausibly high to account for the estimated coefficient. (JEL D72, F55, H61, H77)
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Sutarmin, Achmad. "MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2015". JURNAL MANAJEMEN MOTIVASI 13, nr 2 (28.12.2017): 947. http://dx.doi.org/10.29406/jmm.v13i2.726.
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ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh penerapan mekanisme good corporate governance terhadap manajemen laba. Mekanisme good corporate governance dalam penelitian ini diproksikan dengan ukuran komite audit, ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional. Manajemen laba dalam penelitian ini diukur dengan conditional revenue model yang dikembangkan oleh Stubben (2010). Penerapan ukuran komite audit, dan kepemilikan manajerial diukur menggunakan variabel dummy. Adapun kepemilikan Institusional diukur menggunakan persentase kepemilikan saham, ukuran dewan komisaris diukur menggunakan indikator jumlah anggota dewan komisaris baik yang berasal dari internal perusahaan maupun jumlah dari eksternal perusahaan, sedangkan dewan komisaris independen diukur dengan membagi jumlah dewan komisaris independen dengan total anggota dewan komisaris. Penelitian ini menggunakan sampel dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2015. Penarikan sampel dalam penelitian ini menggunakan metode sensus (sampling jenuh) dan diperoleh 151 perusahaan yang digunakan sebagai sampel. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda. Kata kunci: ukuran komite audit, ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, manajemen laba. ABSTRACT The purpose of this research is to provide empirical evidence about the influence of mechanisms application of good corporate governance toward profit management. Good corporate governance mechanisms in this research are proxied with audit committee standard, commissioners board standard, independent board of commissioners, managerial ownership and institutional ownership. The profit management in this research is measured by the conditional revenue model developed by Stubben (2010). The Implementation of audit committee standard and managerial ownership is measured by using dummy variables. The institutional ownership is measured by using the percentage of share ownership, the board of commissioners standard is measured by using the total indicators of the board commissioners members , both internal and external, while the independent board commissioner is measured by dividing the number of independent board commissioners with total members of the board of commissioners. This research uses samples from all manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2015. The sampling in this research by using census method (saturated sampling) and obtained 151 companies used as samples. The analysis method in this research using multiple regression analysis.Keywords: audit committee standard, board commissioners standard, independent board of commissioners, managerial ownership, institutional ownership, profit management.
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Sibarani, Lydia, i Herlina Lusmeida. "IMPACT OF GOOD CORPORATE GOVERNANCE TOWARDS CORPORATE VALUE WITH ENTERPRISE RISK MANAGEMENT AS MODERATING VARIABLE (EMPIRICAL STUDY OF FINANCIAL COMPANIES LISTED IN IDX FOR THE PERIOD 2017-2019)". Ultima Management : Jurnal Ilmu Manajemen 13, nr 1 (30.06.2021): 74–98. http://dx.doi.org/10.31937/manajemen.v13i1.1957.
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Abstract- This research aims to observe and analyze the impact of Good Corporate Governance towards Corporate Value as well as analyzing whether Enterprise Risk Management is able to moderate its impact. Good Corporate Governance is proxied by the presence of Independent Commissioners, Audit Committee, as well as Managerial Ownership. The population of this research includes all financial companies that publish their annual report in Bursa Efek Indonesia (BEI) over the period of 2017-2019. Data were analyzed using the multiple regression method and the moderated regression analysis. The result of this research found that Independent Commissioners and Audit Committee gives positive and significant impact towards Corporate Value while Managerial Ownership gives negative and insignificant impact towards Corporate Value. Enterprise Risk Management is not able to moderate the impact of Independent Commissioner and Managerial Ownership towards Corporate Value but is able to moderate the impact of the Audit Committee towards Corporate Value.
Keywords: Audit Committee; Corporate Value; Corporate Governance; Independent Commissioner; Managerial Ownership