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This study was conducted on banks sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with the aim of testing and determining the effect of Good Corporate Governance Mechanisms (board of commissioners, board of directors, audit committee, institutional ownership) and Company Size on Financial Performance. The sampling technique used is the purposive sampling method where there are 26 companies x 5 years = 130. The analysis method used in this study is multiple linear regression analysis. Then the determination coefficient analysis is also used to see the magnitude of the variable contribution. Based on the results of the determination coefficient research in this study, it shows that the board of commissioners obtained a value of 0.046 <0.05, the board of directors 0.000 <0.05, institutional ownership 0.000 <0.05, and company size 0.003 <0.05, this shows that the board of commissioners, board of directors, institutional ownership and company size have an effect on financial performance. While the audit committee does not affect financial performance because its value is 0.942> 0.05.

  Government-regulated Corporate Social Responsibility (CSR) programs are intended to reduce the impact on society and the environment, but CSR cannot be done without the support of good corporate governance (GCG). The purpose of this study is to ascertain and examine previous research on the impact of corporate governance and environmental and social responsibility, or CSR, on corporate value, financial performance, and profits. This research combines qualitative methods with a literature study strategy, which involves using data collected from publications published in national journals to support ideas. Twenty samples of indexed and non-indexed articles were selected by the researchers from Google Scholar. Based on the findings of previous research studies, this study found that the impact of corporate governance (GCG) and corporate social responsibility (CSR) on financial performance and firm value varies. By increasing stakeholder trust, CSR often improves profitability, however, these benefits are not always visible due to high implementation costs. The contribution of corporate governance, including audit committees and independent boards, to business efficiency and transparency varies. Researchers believe that a more thorough study of the impact of GCG and CSR on firm value, financial performance, and profits will be conducted in the future.    

This study aims to examine the effect of Firm Size, Audit Committee, and Public Ownership on Audit Delay in manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. Audit Delay is an important indicator that reflects the duration of time required to complete an audit of financial statements. This study uses a quantitative approach with secondary data taken from the annual reports of companies listed on the Indonesia Stock Exchange. The population of this study consists of manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. The sampling technique used is purposive sampling, resulting in a sample of 168 companies. The independent variables in this study are Firm Size, Audit Committee, and Public Ownership, while the dependent variable is Audit Delay. Data analysis was conducted using multiple linear regression. The results show that: first, Firm Size has a significant negative effect on Audit Delay, meaning that the larger the company size, the faster the audit process. Second, Public Ownership has a significant positive effect on Audit Delay, indicating that companies with public ownership tend to take longer to complete audits. Third, the Audit Committee does not have a significant effect on Audit Delay, meaning that the presence of an audit committee does not influence the audit completion time. This study contributes to a better understanding of the factors affecting audit delay in public companies.

This study aims to find out and prove the influence of Good Corporate Governance, Gender Diversity, and Age diversity on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The companies that became the population in this study were 69 companies by eliminating as many as 23 companies. The analysis methods used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSSV26 For Windows software as a tool. The results of this study stated that the audit committee, institutional ownership, gender diversity of the board of commissioners, age diversity of the board of commissioners had no effect on financial performance. Gender diversity of the board of directors and gender diversity of the board of directors have an impact on financial performance.

This research aims to determine and analyze the implementation of an internal control system based on COSO (Committee of Sponsoring Organizations of the Treadway Commission) theory, including the control environment, risk interpretation, control activities, information and communication, and optimized monitoring in reducing the rate of returns of Disbursement Orders Funds (SP2D) at the Kupang State Treasury Services Office (KPPN). The type of research carried out was descriptive analysis. The data sources in this research are primary data and secondary data. Primary data is used to obtain information that is directly relevant to the object of study from original sources, so that the data is more accurate and specific. Secondary data is used to support and compare research results through journals, books or other references. There were three informants in this study. The data analysis technique used is the theory of Milles and Huberman. The results of this research indicate that the implementation of the internal control system at KPPN Kupang is not fully in accordance with the indicators outlined in COSO. KPPN Kupang does not have a Board of Commissioners and an Audit Committee and there are weaknesses in the information system used, namely there is no system validation that compares account data in the SAKTI application and banking data.    

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.

The Author, 2024. The Influence of Female Audit Committees, Audit Committee Work Experience, and Audit Committee Accounting & Finance Education on the Value of Manufacturing Companies (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022). Thesis Department of Accounting, Faculty of Economics and Business, Palangka Raya University. Supervisor: Dr. Fitria Husnatarina, SE., M.Si., Ak., CA and Rini Oktavia, SE., M.Sc. This research aims to explain the influence of female audit committees, audit committee work experience, and audit committee accounting & finance education on company value. This research uses secondary data, the population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was using a purposive sampling method. There are 23 manufacturing companies that meet the sample criteria in this research, so the observation data amounts to 92. The data analysis method in this research uses SPSS statistical tools with multiple regression analysis equations. The research results show that: (1) The existence of a female audit committee has an influence on increasing company value significantly; (2) Audit Committee Work Experience has a positive and significant effect on Company Value; and (3) Audit Committee Accounting and Finance Education has a positive and statistically significant relationship to Company Value.

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.

This research was conducted on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The aim of this research is to find out how much Good Corporate Governance and Corporate Social Responsibility, either partially or simultaneously, affect the company value of publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The research methods used in this research are descriptive methods and associative methods.In this research, the unit of analysis is financial report documents and sustainability reports on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sample in this research was 7 companies. Random sampling is purposive sampling consideration. The analysis method uses multiple linear regression analysis. Based on the research results, it shows that partially there is no significant influence of Good Corporate Governance sub-variables of the board of commissioners, board of directors and audit committee on company value, and partially there is no significant influence of Corporate Social Responsibility on company value.Simultaneously there is an influence of Good Corporate Governance sub variables of the board of commissioners, board of directors, and audit committee and Corporate Social Responsibility on company value. Based on the R Square value obtained at 0.305 or 30.5%, this means that the Good Corporate Governance variable with the sub-variables of the board of commissioners, board of directors and audit committee and the Corporate Social Responsibility variable contributes to the influence on company value of 30.5%, the remaining 69 .5% is influenced by other variables not involved in this research.

This research was conducted on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The aim of this research is to find out how much Good Corporate Governance and Corporate Social Responsibility, either partially or simultaneously, affect the company value of publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The research methods used in this research are descriptive methods and associative methods.In this research, the unit of analysis is financial report documents and sustainability reports on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sample in this research was 7 companies. Random sampling is purposive sampling consideration. The analysis method uses multiple linear regression analysis. Based on the research results, it shows that partially there is no significant influence of Good Corporate Governance sub-variables of the board of commissioners, board of directors and audit committee on company value, and partially there is no significant influence of Corporate Social Responsibility on company value.Simultaneously there is an influence of Good Corporate Governance sub variables of the board of commissioners, board of directors, and audit committee and Corporate Social Responsibility on company value. Based on the R Square value obtained at 0.305 or 30.5%, this means that the Good Corporate Governance variable with the sub-variables of the board of commissioners, board of directors and audit committee and the Corporate Social Responsibility variable contributes to the influence on company value of 30.5%, the remaining 69 .5% is influenced by other variables not involved in this research.

This study aims to determine and analyze the effect of Intellectual Capital, Managerial Ownership, Firm Size, Audit Committee Size on Firm Value in Apparel and Luxury Goods Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The method of determining the sample in this study using purposive sampling method and the population in this study were 22 companies, while the sample used was 13 companies. The data analysis used in this research is multiple linear regression analysis using SPSS software version 25. The results of this study indicate that intellectual capital has no effect on firm value, and managerial ownership has a positive and significant effect on firm value, then firm size and audit committee size have a negative and significant effect on firm 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.    

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assisted by the SPSS 22.0 statistical program. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.

This study aims to determine the influence of the Audit Committee, Accounting Conservatism, and Profitability on Audit Quality. The sample selection technique in this study uses purposive sampling and was obtained from 48 Food and Beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is logistic regression analysis using SPSS version 26 software. Based on the results of the study, it can be concluded that the Audit Committee has a negative and significant effect on Audit Quality, while Accounting Conservatism and Profitability have no effect on Audit Quality.

Companies with good performance are able to achieve the goals the company wants to achieve, namely maximizing profitability or company value. This goal can be achieved by increasing profitability within a company. The aim of this research is to determine the influence of liquidity, leverage, audit committee and inventory turnover on profitability in Consumer Cylicals sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period with a sample of 62 companies obtained through the purposive sampling method. The results of research using multiple linear regression analysis found that: (1) Liquidity, Audit Committee and inventory turnover have a positive and significant effect on profitability. (2) Leverage have a negative and significant effect on profitability.  

This research aims to analyze the influence of auditor specialization, audit committee, financial distress,and audit capacity stress of 38 consumer goods industry listed companies on Indonesia Stock Exchange in 2021-2023. The data used is secondary data by downloading data from the official website of the Indonesian stock exchange and the official website of the related company. The data collection method uses a purposive sampling method based on predetermined criteria. Logistic regression techniques were used for the analysis method in this research. The result of the hypothesis test show that auditor specialization and audit capacity stress had effect on audit quality. In contrast, audit committee and financial distress are had no effect on audit quality.    

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 main objective of the company is to maximise the value of the company. But a company can fail to increase company value, if it is not careful in applying the factors that affect company value. The purpose of this study was to determine the effect of dividend policy, institutional ownership, managerial ownership and audit committee on firm value proxied by TobinQ. The sample of this study is state-owned companies listed on the IDX for the period 2015-2021 with a total of 24 companies using purposive sampling method. Using the classic assumption test analysis method and hypothesis testing and multiple analysis, the analytical tool used is multiple linear regression panel data with the best model, namely the fixed effect model. The results showed that the t test for dividend policy was 2.375568 and the t table was 1.697 where t count> t table and a significant probability number of 0.025 <0.05 which means that dividend policy has a positive and significant effect on firm value. While institutional ownership, managerial ownership and audit committee have no significant effect on firm value. The F test results explain that the selected model is suitable for use in research. Then the results of the regression coefficient test (R²) indicate that the predictive ability of the 4 independent variables is 82.98%, while the remaining 17.02% is influenced by other factors outside the model which is not significant.

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.