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The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.

This study aims to determine and analyze the effect of company size and Good Corporate Governance (Institutional Ownership, Independent Board of Commissioners, and Audit Committee) on Company Value in energy sector issuers listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research method applied in this study is a quantitative approach using secondary data obtained from company annual reports. The population includes energy companies operating in the Oil, Gas, and Coal sub-sectors. The sample was determined through purposive sampling, resulting in 60 data observations consisting of 15 companies over four consecutive years. The analytical technique employed utilizes SPSS software version 55 with multiple linear regression analysis to examine the relationships among variables. The results indicate that company size significantly influences company value. Good corporate governance proxied by institutional ownership shows a negative effect on firm value, while independent commissioners and audit committees have no significant effect. Simultaneous findings confirm that company size and good corporate governance together influence firm value.

Taxes are a primary source of government revenue and play a crucial role in economic development. However, tax avoidance practices are still widely practiced by companies, including in the mining sector, which has significant potential to generate state revenue. This study aims to examine the influence of financial distress, corporate governance (independent commissioners and audit committees), and institutional ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study population consisted of 83 companies, and through purposive sampling, 61 companies were selected, with a total of 244 observations. The analysis used panel data regression with the help of Eviews 25. The results indicate that financial distress and institutional ownership have a positive effect on tax avoidance, while independent commissioners and audit committees have a negative effect on tax avoidance. These findings suggest that a company's financial condition and ownership structure play a significant role in determining tax avoidance policies.

In addition to the key findings, the study also emphasizes the importance of fostering a deeper understanding of the role of audit committees within the broader context of financial governance. Despite the recognition of the audit committee’s importance in improving the quality of financial reporting, the findings indicate that there is a significant gap in the implementation of best practices across private commercial banks in Iraq. This gap is attributed to the lack of full compliance with regulatory requirements regarding the composition of audit committees, particularly in terms of ensuring independence and financial expertise. The study further reveals that while the audit committee's independence and expertise play a crucial role in enhancing the quality and relevance of financial information, many banks still struggle to implement effective oversight mechanisms. This situation is exacerbated by the complex regulatory environment in Iraq, where overlapping supervisory authorities and weak enforcement of governance mechanisms hinder the effectiveness of financial reporting processes. The lack of coordination between audit committees and internal audit units, as well as the limited ability to assess financial performance, further undermines the oversight function of audit committees. To address these challenges, the study suggests several recommendations, including enhancing the legal framework to enforce stricter compliance with the formation of qualified and independent audit committees. Additionally, increasing awareness and training among stakeholders about the importance of audit committees and their roles in ensuring transparent and reliable financial disclosures is crucial. Strengthening the oversight function and improving coordination between audit committees and internal audit units will also help in mitigating the existing weaknesses in the financial reporting process. These steps are essential for improving the reliability of financial information, thereby fostering investor confidence and contributing to the overall stability of the banking sector in Iraq.

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 test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.

This qualitative literature review explores the relationship between internal governance mechanisms and corporate social responsibility (CSR) performance. Drawing insights from recent studies, the review identifies key governance elements—such as board independence, ethical leadership, and audit committees—that enhance CSR outcomes by fostering accountability and stakeholder alignment. Additionally, emerging governance trends, including digital tools and ESG integration, are examined to understand their impact on CSR performance. Comparative analysis highlights the contextual differences across industries and regions, emphasizing the role of cultural, regulatory, and institutional factors in shaping governance-CSR dynamics. The findings underscore the importance of robust and context-specific governance strategies to optimize CSR initiatives and achieve sustainable development. This review also discusses its limitations and suggests directions for future research, including the integration of emerging technologies and sector-specific analyses.