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The study try to investigate how corporate governance practices affect tax avoidance in manufacturing companies (listed on IDX, 2021-2023). The five independent variables are foreign ownership, audit committee, audit quality, independent board of commissioners, and institutional ownership, which are analyzed to obtain findings on their influence on tax avoidance, proxied by the Effective Tax Rate (ETR). The findings of the study show tax avoidance is not significantly affected by these five independent variables, either individually or collectively. These findings indicate that tax avoidance in manufacturing companies is not directly affected by the corporate governance mechanisms measured through these variables. This research provides implications for regulators and companies in evaluating the effectiveness of implementing various principles of good corporate governance in the oversight of tax policies.

This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data points. The analytical techniques utilized included descriptive statistics and Moderated Regression Analysis (MRA), conducted using the EViews 12 software. The findings reveal that profitability and audit committee presence do not significantly impact the disclosure of sustainability reports, whereas the independent board of commissioners positively influences such disclosures. Furthermore, managerial ownership does not moderate the relationship between profitability, the independent board, and the audit committee with sustainability reporting. This study contributes to the literature by incorporating managerial ownership as a moderating variable in examining the determinants of sustainability report disclosure.

This study aims to examine the impact of CEO turnover on earnings management in non-financial companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018–2023, with independent commissioners as a moderating variable. Multiple linear regression is used as the model, and the results show that CEO turnover has a significant negative impact on earnings management, where the new CEO tends to engage in earnings management through Big Bath Accounting to improve future performance. Furthermore, independent commissioners have been proven to significantly moderate the relationship between CEO turnover and earnings management, with a higher proportion of independent commissioners in the board of commissioners weakening the negative effect of CEO turnover on earnings management. Control variables such as leverage, profitability, and company size also have a significant impact on earnings management practices. This study contributes to the development of corporate governance in Indonesia, particularly regarding the role of independent commissioners in controlling earnings management practices. The findings are expected to provide insights for investors and regulators in assessing the risks of financial report manipulation and improving transparency and accountability in companies listed on the stock exchange.

This study is conducted to assess the relationship between Good Corporate Governance (GCG) practices and the financial performance of LQ45-listed companies, in which firm size plays a moderating role. A sample of 23 firms, consistently listed in the LQ45 index between 2019 and 2023, was utilized in this study. The selection of companies relied on purposive sampling as the selection technique. The analysis of the data was conducted by utilizing a regression model with a data panel, with the software EViews 13 being utilized for this purpose. The findings of the study demonstrated that independent commissioners contributed positively and significantly to the firm’s return on assets (ROA). Insider share ownership and board size demonstrated no significant impact. Conversely, ROA was adversely and significantly influenced by of the audit committee. The results of the moderation test demonstrate that the correlation between insider ownership and ROA is strengthened, while the correlation between independent board commissioners and ROA is weakened. Moreover, the study determined that the board size and the audit committee were not moderated by return on assets (ROA).

The purpose of this study is to determine the effect of gender diversity, stock bonus compensation, and financial expertise of independent commissioners on earnings management in manufacturing companies in Indonesia for the period 2018-2022. This study uses secondary data obtained through the annual financial reports of manufacturing companies listed on the IDX for the period 2018-2022. This study is a quantitative study with sampling using the purposive sampling method and obtaining 135 research sample data. The analysis method used is multiple linear regression analysis using SPSS software version 27. The results of this study indicate that the Board of Directors Gender Diversity variable has a significant positive effect on earnings management. The Stock Bonus Compensation variable has a significant negative effect on earnings management. Meanwhile, the Independent Commissioner Financial Expertise variable has a positive but insignificant effect on earnings management.

This study aims 1) to determine the effect of Institutional Ownership, independent board of commissioners and capital structure on Firm Value. 2) To determine the effect of Capital Structure in moderating Institutional Ownership and independent board of commissioners on Firm Value. The research method uses quantitative descriptive analysis with secondary data types. The analysis tool used in this study was carried out using the PLS (Partial Least Squares) approach with outer model and inner model measurement models using Smart PLS 3 software. The results of the study showed that Institutional Ownership had an effect on firm value. While the independent board of commissioners and capital structure did not affect firm value. Capital structure did not moderate the effect of institutional ownership and independent board of commissioners on firm value.

This research explores the impact of institutional ownership, managerial ownership, and the proportion of independent commissioners on firm performance, with earnings quality serving as a moderating variable. The study draws on a sample of companies that undertook Initial Public Offerings (IPOs) in 2019 on the Indonesia Stock Exchange, utilizing data spanning the years 2019 to 2023. A multiple linear regression model was employed to assess both direct effects and interaction effects moderated by earnings quality. The findings indicate that institutional ownership and the presence of independent commissioners exert a statistically significant influence on company performance, with earnings quality enhancing these relationships. This study enriches the discourse on corporate governance mechanisms within newly public firms and offers practical insights for both market regulators and investors.

The problem of election violations in the form of money politics continues to be a challenge in the democratization process in Indonesia, including in Gorontalo Regency. Although regulations have been strictly regulated in Law Number 7 Year 2017, the implementation of law enforcement against money politics still faces various obstacles. This study aims to analyze the obstacles faced by law enforcement officials, especially the Election Supervisory Agency (Bawaslu), in taking action against money politics violations during the implementation of the General Election in Gorontalo Regency. This type of research is empirical juridical research, with a qualitative approach and using interview techniques with Bawaslu commissioners as the main data source. The main findings show that the main obstacles come from weak evidentiary instruments, a deeply rooted transactional political culture in the community, and Bawaslu's limited authority in the law enforcement process. In addition, the lack of public participation in reporting violations is a factor that contributes to weakening the effectiveness of law enforcement. The conclusion of this study confirms that the success of law enforcement against money politics is largely determined by the synergy between strong regulations, independent and professional supervisory institutions, and public political awareness. Therefore, it is recommended that strengthening the institutional capacity of Bawaslu, reformulating regulations regarding the proof of money politics violations, and increasing public political education be prioritized in the electoral reform agenda in the regions.

This research conducts an analysis of the impact of Good Corporate Governance (GCG) implementation on industry value, with profitability serving as a connecting variable in manufacturing industries listed on the Indonesia Stock Exchange (IDX) throughout the period 2016 to 2020. GCG is assessed through several aspects, namely the size of the board of commissioners, the proportion of independent commissioners, management ownership, institutional ownership, and the existence and quality of the audit committee. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while industry value is evaluated using Tobin's Q and Price to Book Value (PBV). Illustrations were taken using a purposive sampling method, creating 10 manufacturing industries that met certain criteria. To test the direct and indirect effects of GCG on industry value through profitability, path analysis was used with the Baron and Kenny approach and the Sobel test.  

This study aims to obtain empirical evidence regarding the effect of corporate governance and corporate social responsibility disclosure on tax aggressiveness with financial distress as a moderating variable. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sample was selected using a purposive sampling technique, resulting in 70 companies with 350 analysis units (panel data). The results of this study indicate that corporate governance proxied by independent commissioners has a significant negative effect on tax aggressiveness. Meanwhile, corporate governance proxied by institutional ownership, managerial ownership, and audit committees has no effect on tax aggressiveness. In addition, CSR disclosure also has no effect on tax aggressiveness. Financial distress is proven weaken the negative relationship between independent commissioners and tax aggressiveness, but is not proven to weaken the negative relationship between institutional ownership, managerial ownership, audit commitees, and CSR disclosure on tax aggressiveness. This study is provides for stakeholders, such as managers, shareholders, and the government in developing strategies to reduce tax aggressiveness practices.

This study aims to examine the influence of Islamic Corporate Governance on the performance of Maqasid Shariah in Islamic Commercial Banks in Indonesia. The performance of Maqasid Shariah is measured using the Maqasid Shariah Index, which consists of three main dimensions: educating individuals, establishing justice, and promoting public interest. The independent variables in this study include components of Islamic Corporate Governance, namely the Board of Commissioners, the Sharia Supervisory Board, and Independent Commissioners. Firm size and firm age are employed as control variables. The study uses a sample of Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) during the period of 2021–2023, with a total of 33 data observations. Data analysis was conducted using panel data regression with the Stata 17 application. The results indicate that the Board of Commissioners and Independent Commissioners do not have a significant effect on Maqasid Shariah performance, while the Sharia Supervisory Board has a significant negative effect on the Maqasid Shariah performance of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK).

This research investigates how a company's financial performance is affected by good corporate governance. This type of research is quantitative, the variable (GCG) is represented by institutional ownership and independent board of commissioners. Meanwhile, financial performance is represented by return on assets. This study analyzes 67 industrial companies that have been listed on the IDX from 2021-2024. Purposive sampling was used to collect samples, and the data were analyzed using multiple linear regression. The results show that financial performance is partially influenced by institutional ownership and also the independent board of commissioners.

his research aims to analyze the influence of Good Corporate Governance (GCG) on financial distress in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the COVID-19 pandemic. GCG is measured through the variables of Independent Commissioners, Board of Directors, and Audit Committee. The data is analyzed using descriptive statistical methods and the Wilcoxon Signed Rank Test. The results of the research indicate that Independent Commissioners, Board of Directors, and Audit Committee have a significant effect on financial distress in SOEs during the research period. This suggests that the implementation of good GCG principles can help reduce the risk of financial distress in SOEs in Indonesia. or formula.

This research aims to test and analyze the influence of good corporate governance on company financial performance. Good corporate governance in this research is proxied by the percentage of institutional ownership, composition of the board of directors and composition of independent commissioners. The financial performance of banking companies is measured by Return on Equity (ROE). The population used in this research was the Influence of the Implementation of Good Corporate Governance on Financial Performance (Studies Listed on the Indonesian Stock Exchange 2017-2020) totaling 626. The sample selection technique used purposive sampling so that 52 companies were obtained. The type of data used is secondary data. The data analysis technique in this research uses multiple linear regression analysis. The results of this research partially show that the percentage of institutional ownership, composition of the board of directors, and composition of independent commissioners do not have a significant effect with a negative coefficient on ROE. Meanwhile, simultaneously the percentage of institutional ownership, composition of the board of directors and composition of independent commissioners have a significant effect on ROE with a positive coefficient.

Purpose: direct significance test of institutional and managerial ownership and independent board of commissioners on company performance. Method: through a quantitative approach with a population of 70 companies JII70 in 2021-2023, data was determined based on purposive sampling of 144 data processed, analyzed by regression. Results: Institutional ownership and independent board of commissioners proved to be significant in the same direction in growing company performance, but managerial ownership had no impact or contradicted agency theory. Future research: adding other determinants of company performance from both micro and macro perspectives.

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.

This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institutional Ownership has a positive and significant effect on the integrity of financial reports. 2) Managerial ownership has no effect on the integrity of financial reports. 3) Independent Commissioners have a positive and significant influence on the integrity of financial reports. 4) The audit committee has a positive and significant effect on the integrity of financial reports. It is hoped that this research can provide additional strength to integrity in the presentation of financial reports, so that it can support the company's survival.

This study aims to analyze the influence of Good Corporate Governance, which is proxied through the board of directors (X1), audit committee (X2), and the proportion of independent commissioners (X3), as well as Corporate Social Responsibility (X4) and Liquidity Ratio measured by Current Ratio (X5), on Financial Performance proxied through Return on Asset (ROA) (Y) in Food & Beverage sector companies listed on the Indonesia Stock Exchange in 2019-2023. Through the purposive sampling method, a sample of 26 companies was obtained for 5 years. The analysis was carried out using Eviews version 13 software, with techniques including determining data regression models, classical assumption tests, multiple linear regressions, and hypothesis tests. The results of the study show that simultaneously, the board of directors, audit committee, proportion of independent commissioners, CSR, and current ratio have a significant effect on ROA. However, partial tests indicate that each of these variables does not have a significant influence on ROA individually. This model explains that independent variables affect ROA by 50%, while the remaining 50% is influenced by other variables that are not studied,    

The objective of this study is to determine the impact of environmental performance on the sustainability reporting of companies in Indonesia, utilizing the PROPER scale as a measurement tool. This research examines whether there is an improvement in sustainability report disclosures associated with the environmental performance assessed through the PROPER scale. The study involves companies listed on the Indonesia Stock Exchange that have published annual and sustainability reports for five consecutive years. The analytical method employed is WarpPLS, with a total of 85 observations. WarpPLS is used to identify statistical relationships between environmental performance and the intensity of sustainability reporting. The findings indicate that there is an enhancement in sustainability report disclosures when the audit committee and board of directors hold regular meetings. Companies without governance committees tend to focus more on governance improvement rather than on disclosing sustainability reports. Good environmental performance, particularly in companies with specific industry types and the presence of governance committees, enhances sustainability reporting. However, companies with strong environmental performance tend to make the audit committee and board of directors focus on other responsibilities, given that the community already understands that these companies manage their environmental impact well. This study underscores the importance of the Indonesian government's support in encouraging, facilitating, and urging companies to achieve the gold category in the PROPER scale. This not only demonstrates good environmental performance but also enhances sustainability report disclosures. This research implies that good environmental performance should be accompanied by increased transparency in sustainability reporting to truly contribute to sustainable development.    

The objective of this study is to determine the impact of environmental performance on the sustainability reporting of companies in Indonesia, utilizing the PROPER scale as a measurement tool. This research examines whether there is an improvement in sustainability report disclosures associated with the environmental performance assessed through the PROPER scale. The study involves companies listed on the Indonesia Stock Exchange that have published annual and sustainability reports for five consecutive years. The analytical method employed is WarpPLS, with a total of 85 observations. WarpPLS is used to identify statistical relationships between environmental performance and the intensity of sustainability reporting. The findings indicate that there is an enhancement in sustainability report disclosures when the audit committee and board of directors hold regular meetings. Companies without governance committees tend to focus more on governance improvement rather than on disclosing sustainability reports. Good environmental performance, particularly in companies with specific industry types and the presence of governance committees, enhances sustainability reporting. However, companies with strong environmental performance tend to make the audit committee and board of directors focus on other responsibilities, given that the community already understands that these companies manage their environmental impact well. This study underscores the importance of the Indonesian government's support in encouraging, facilitating, and urging companies to achieve the gold category in the PROPER scale. This not only demonstrates good environmental performance but also enhances sustainability report disclosures. This research implies that good environmental performance should be accompanied by increased transparency in sustainability reporting to truly contribute to sustainable development.