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This research aims to test and analyze the influence of GCG, CSR, nd green credit on bank financial performance. This research was conducted on four banking companies obtained based on purposive sampling techniques. This research uses secondary data originating from company financial reports. SPSS tools were used to assist in analyzing research data. The results of this study state that GCG with the proxy of independent commissioners has no effect on bank financial performance, while the proxies for managerial ownership and institutional ownership have an effect on financial performance. CSR has no effect on bank financial performance. Green credit influences bank financial performance. Green credit moderating variables can strengthen the relationship between independent commissioners and institutional ownership. In the relationship between managerial ownership and CSR, the moderating variable green credit is not able to strengthen its relationship with bank financial performance.

The Influence of Independent Commissioners, Liquidity, and Leverage on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. This study aims to find out and provide empirical evidence regarding the Influence of Independent Commissioners, Liquidity, and Leverage on Company Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 period. The number of samples in the study were 21 companies with a total of 63 research data obtained using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of audited annual financial reports for the 2020-2024 period taken from the website www.idx.co.id. The data analysis technique used is descriptive statistics, assumption test, multiple linear regression analysis test and hypothesis testing. Based on the results that have been obtained, it is found that the Independent Commissioner and Liquidity have no effect on Tax Aggressiveness and the Leverage variable has an effect on Tax Aggressiveness.

This study was conducted to examine the influence of GCG and CSR on company value with company size as a moderation variable. The sample selection technique in this study uses the purposive sampling  method and was obtained from 20 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 25. Based on the results of the study, it can be concluded that managerial ownership and institutional ownership have no effect on the company's value, while the independent board of commissioners and CSR have a positive effect on the company's value. The size of the company is able to moderate managerial ownership and institutional ownership on the value of the company, but it is not able to moderate the influence of the independent board of commissioners and CSR on the value of the company. It is recommended that researchers further add other factors that affect the value of companies, as well as expand the scope of companies so that the sample will be more and more.

This study was conducted to examine the influence of good corporate governance with proxies by managerial ownership, institutional ownership and independent commissioners as well as corporate social responsibility with profitability as a moderation variable on company value. The sample selection technique in this study uses purposive sampling and was obtained from 11 retail companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 27. Based on the results of the study, it can be concluded that managerial ownership and CSR have no effect on company value, institutional ownership and independent commissioners have a positive effect on company value, profitability cannot moderate the influence of managerial ownership and CSR on company value, and profitability can weaken the influence of institutional ownership and independent commissioners on company value.

This research aims to examine the effect of corporate governance and corporate social responsibility on tax avoidance in IDX companies. The population in the research uses the property and real estate sector on the Indonesia Stock Exchange in 2020 - 2022. The results of this research indicate that corporate governance on independent commissioners, audit committees has an effect on tax avoidance. Meanwhile, corporate governance in institutional ownership has no effect on tax avoidance. And corporate social responsibility has an effect on tax avoidance.    

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and  obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that  Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.

This research was conducted with the aim of analyzing capital structure, profitability and independent board of commissioners. This research was conducted on Consumer Non-Cyclicals Sector Companies in the Food & Beverage Sub Sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method in this research used a purposive sampling method with a sample of 43 non-cyclical consumer sector companies in the food & beverage sub-sector that met the sample criteria. This research uses multiple linear regression analysis techniques and uses the SPSS version 22.0 test tool. The results of this research show that the capital structure variables and independent board of commissioners have no effect on company value, while profitability has a positive and significant effect on company value    

The purpose of the following research to see the effect GCG represented in managerial share ownership, institutional share ownership, commissioner size as well as independent commissioners on financial performance in companies with CSR as moderating. The following research is quantitative, the data needed is financial statements of manufacturing companies in bei 2020-2022. data used is secondary. Sampling process uses purposive sampling techniques to obtain sample of 34 companies. Data analysis techniques with multiple linear regression analysis and absolute difference value testing. The results illustrate that managerial ownership and institutional ownership have no significant effect on financial performance in the company, commissioner size has a positive and significant effect on financial performance in company and independent commissioners have a negative and significant effect on financial performance in  company. While in absolute difference value test with the results that csr has not been able to moderate the effect of managerial share ownership and institutional share ownership on financial performance in company, but csr can moderate the effect of commissioner size and independent commissioners on financial performance in company.

This research aims to determine the effect of accounting conservatism and capital intensity on tax avoidance which is moderated by an independent board of commissioners. The research sample is a manufacturing company that is listed consistently on the Indonesia Stock Exchange (IDX) in 2020-2022. The research method used in this research is a quantitative method with sampling using a purposive sampling technique, data testing using SPSS 25 software which is analyzed using multiple regression tests and MRA tests. The results of the research conducted show that accounting conservatism has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance and the independent board of commissioners is unable to moderate it, namely strengthening or weakening the relationship between accounting conservatism and capital intensity on tax avoidance.    

The aim of this research is to analyze the influence of Seabank promotions and features on the satisfaction and loyalty of FEBI UIN SMH Banten students. Seabank is a digital banking application that provides convenience and comfort in managing your finances anytime, anywhere, from saving to doing various things on your smartphone. PT Seabank Indonesia (Seabank) was previously known as PT Bank Welfare Economics (BKE). After receiving ownership of the Shopee Company, the company name was changed to Seabank on February 10 2021. Based on KEP-12/PB.1/2021 Deputy Commissioner for Banking Control (OJK) of the Financial Control Authority regarding the allocation of use of activity permits in the name of PT. Economic Welfare Bank establishes a business license in the name of PT Bank Seabank Indonesia. The focus of this research is to examine Seabank's offers and features as independent variables and customer satisfaction and loyalty as dependent variables. This study uses a quantitative approach. The main data used consisted of 30 respondents. Apart from that, this research material was processed using the SPSS version 25 computer program. The research results show that Seabank promotions and features do not have a positive impact on customer satisfaction and loyalty, especially for FEBI UIN SMH Banten students.    

The aim of this research is to empirically evaluate GCG and green accounting on CSR disclosure mediated by financial performance. The data used in this research is secondary data originating from the annual reports of mining companies listed on the Indonesia Stock Exchange (BEI) for 2012-2022. The number of samples collected using purposive sampling technique was 4 companies. The data analysis technique in the research uses the SEM-PLS program which is processed with WarpPLS 7.0. The research results show that Good Corporate Governance (GCG), which is proxied using the independent board of commissioners variable, has a negative effect on CSR disclosure, , green accounting has a positive effect on CSR disclosure, financial performance cannot mediate the influence of the independent board of commissioners on disclosure. CSR, financial performance cannot mediate the influence of the audit committee on CSR disclosure, financial performance cannot mediate the influence of green accounting on CSR disclosure.    

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

The aim of this research is to obtain empirical evidence regarding the influence of audit tenure, governance structure (institutional ownership, management ownership, audit committee, independent commissioner) and KAP size on the integrity of financial reports of Indonesian manufacturing companies. Financial report integrity is defined as the extent to which financial reports present correct and fair information. The independent variables used in this research are audit offices, management structures which are analyzed based on institutional ownership, management ownership, audit committee, independent commissioners, and KAP measures for financial reporting integrity. The dependent variable used in this research is the integrity of financial reports which were analyzed conservatively in the reference year 2007-2009. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2007 to 2009. Data will be collected using the convenience sampling method . A total of 105 companies were selected as samples. The analytical method for this research uses logistic regression. The results of the research show that the management structure of a company (institutional ownership, management ownership, audit committee, independent commissioner) and the size of the KAP have a significant effect on the integrity of financial reports. However, audit duration does not have a significant influence on the integrity of financial statements.

This analysis aims to examine the influence of tax planning and GCG on firm value in sector energy companies listed on the IDX for the period 2020-2022. The independent variable uses tax planning and GCG, while the dependent variable is firm value. Data obtained from consolidated financial reports of  energy sector companies listed on the IDX for three research periods, namely 2020 - 2022, so that 51 samples were obtained for processing. Multiple liniear regression analysis was carried out to show the influence of the independent variable on the dependent variable. The results of the analysis show that tax planning has an effect on firm value, while institutional ownership, managerial ownership, independent commissioners and audit committees have no effect on firm value.

The purpose of this research is to examine the impact of good corporate governance and dividend policy on firm value. This research used the sample of consumer goods industry subsector companies which listed in Indonesian Stock Exchange during 2020-2022. The number of companies sampled in this study were 49 companies. Hypothesis in this research are tested by multiple linear regression analytical. Data analysis show that institutional ownership and independent commissioner has positive effect firm value because through the establishment of good corporate governance a company can add value to investors or shareholders in the company. While, managerial ownership, audit committee, and dividend policy do not have effect on firm value.

This study aims to examine and analyze the influence of institutional ownership, characteristics of the board of commissioners on risk management disclosures on the existence of a risk management committee (RMC). The population in this study are mining companies and various industries listed on the IDX in 2021, namely 102 companies. The sampling technique uses a purposive sampling method and the results are only 45 companies that are included in the sample criteria. Data analysis technique uses logistic regression. The test results show that institutional ownership and independent commissioners have no effect on the existence of a risk management committee (RMC), while education, experience and disclosure of risk management have an effect on the presence of a risk management committee (RMC). These results indicate that risk management should be carried out by the company to develop a follow-up strategy so that business continuity is maintained under the supervision of the board of commissioners and included in the company's annual report.

The responsibility of shareholders, known as the piercing the corporate veil doctrine, in the bankruptcy of a limited company based on Law Number 40 of 2007 is only limited to the share capital paid by shareholders to the company. The shareholder's responsibility for the shares paid up does not apply if proven; shareholders, whether directly or indirectly, in bad faith, use the limited liability company for personal interests, shareholders who are involved in unlawful behavior use the assets of the limited liability company for personal gain, which results in the assets of the limited liability company being reduced and insufficient to pay off the debts of the limited liability company. The General Meeting of Shareholders, hereinafter referred to as (GMS), is an organ of a limited liability company which has authority that is not delegated to the Board of Directors or the Board of Commissioners in carrying out its duties and authority. The duties and authorities of the GMS organs in the UUPT are; making changes to the articles of association, increasing the company's capital, reducing the company's capital, appointing directors, determining the amount of allowances for members of the board of directors, dismissing directors, appointing commissioners, determining the amount of honorarium salaries and allowances for commissioners, as well as appointing independent commissioners and dissolving the company.

The existence of an Independent Commissioner in a Limited Liability Company (PT) is a crucial element in realizing Good Corporate Governance (GCG). The role of the Independent Commissioner is not only as a supervisor, but also as a balancer of the interests of shareholders, management and other related parties. So with this Independent Commissioner, transparency, accountability and company integrity can be improved. This explains how the role of the Independent Commissioner makes a positive contribution to the company's sustainability and stakeholder trust, company reputation, and creates a healthy and sustainable business environment. So, the existence of an Independent Commissioner is not just a formality, but the main key in realizing Good Corporate Governance (GCG) practices in Limited Liability Companies.

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance.