This study aims to determine the effect of profitability, leverage, liquidity and audit committee on disclosure Islamic Social Reporting (ISR) in companies listed Jakarta Index (JII) 2017-2020. The population used this are sample selection purposive sampling method with number samples as many 14 measured using panel data regression analysis help eviews 10. Based results discussion, it shows tha...

Abstract Research Question/Issue Motivated by the agency theory and findings of linguistic studies, we analyze association between internationalization a firm's audit committee its corporate governance. Findings/Insights Based on data from 2159 publicly traded European firms 15 countries for period 2000–2018, find that with foreign directors their committees are associated lower financial repor...

The study aims to learn how corporate tax aggressiveness is affected by governance, CSR, and employee protections (Empirical Study on Agricultural Mining Companies Listed the Indonesia Stock Exchange in 2018-2020). Twenty-six companies were selected for this analysis using a systematic selection technique. This used SPSS 25 its statistical analysis, including multiple simple linear regression. ...

This study aims to determine the effect of corporate governance as proxied by independent commissioners, directors and audit committees well other variables, namely leverage firm size on financial performance. The data used in this is secondary data. While sample automotive component sub-sector manufacturing companies during 2017-2020 period. method purposive sampling there are 12 included rese...

OBJECTIVE Presenting the results of 5 years of implementing health facility-based maternal death audits in Rwanda, showing maternal death classification, identification of substandard (care) factors that have contributed to death, and conclusive recommendations for quality improvements in maternal and obstetric care. DESIGN Nationwide facility-based retrospective cohort study. SETTINGS All ...

This study aims to analyse the role of audit and compensation committees’ characteristics in financial performance non-financial sector Pakistan. For this purpose, we collect data from 2009 2020 for 70 firms selected through stratified random sampling. Theoretically, are jointly determined, creating some estimation issues panel setting. Therefore, issue endogeneity, dynamic data-generating proc...

Effective audit committees are the best guarantee of sound corporate governance (Levitt, 1999). Thus, investigation factors affecting committee effectiveness (ACE) is main objective this study. Specifically, it evaluates impact independence, financial literacy, authority, and diligence on ACE. A mixed method approach adopted consisting a fully crossed, within-subjects design to test interactive...