Corporate value is used by management in running the business to maximize shareholder wealth. Local ownership, audit quality, committee, and financial performance have prospects future so that investors will be interested investing. This population manufacturing companies pay dividends during period 2016 2021 which are listed on IDX sample 222 companies. The method panel data regression. Findin...

ABSTRACT This study is aimed to examine and analyze the influence of Independent Board Commissioners, Audit Committee, Quality on Tax Avoidance. The sample in this mining companies listing Indonesia Stock Exchange period 2017-2019. Researchers are interested doing because sector provides high economic value country but tax contribution from still minimal. analysis used multiple linear regressio...

Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of authorities. This study examines impact TAG on audit report timeliness role corporate governance using ownership structure committee relationship between timeliness. We use planning prediction model to uncover TAG. The data for our sample is obtained manufacturing comp...

This paper aims to examine the positive relationship between audit committee (AC) and reporting quality proxied by timeliness in Indonesian context. The AC effectiveness is measured size, number of its expertise or competence, meeting frequency. study employs 240 observations from 48 manufacturing companies 2014 2019 Stock Exchange (IDX) as samples. A logit regression analysis used test hypothe...

The paper examines the role of dual-class share structure on nexus between presence at least one female member audit committee (gender diversity) and fees. study estimates a regression model using 2,519 firm-year observations for 475 public U.S. firms, in line with view that gender diversity helps firms to be more attentive members act within their control ensure higher level coverage, finds is...