This study aims to prove the effect of Institutional Ownership, Proportion Independent Commissioners, Audit Committee, Sales Growth, Leverage, Capital Intensity and Inventory on Tax Avoidance. The sample this research is 188 manufacturing companies listed Indonesia Stock Exchange in 2015-2019. selection method used was purposive sampling obtained a 30 companies. data analysis technique multiple...

T he research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this research were in Indonesia registered in Indonesia Stock Exchange. The data analysis ...

This study is to analyze the effect of director’s board, commissioners board and audit committee on return assets as an element company performance. The main control good or bad corporate governance depends performance commissioners. population in this were 43 banking companies listed Indonesia Stock Exchange 2014-2018. Purposive sampling method used with 25 samples. data analysis technique Mul...

An information usefulness approach to decision making points out that only the information is regarded as useful that will bring valuable messages to investors and lead to stock price adjustments. This study examines the effectiveness of audit committees in improving earnings quality and informativeness, particularly among family-owned firms. Earnings informativeness was measured through the re...

We investigate the effects of both busyness audit committee (AC) members and chairs on report lag (ARL) among Saudi non-financial firms between 2018 2021. In this study, a sample comprising total 515 firm-year observations from 140 was used. Measures for AC chairs, as well measure ARL, were derived previous literature to examine these relationships in Arabia. Our findings, based two regression ...

In this investigation, it is relied upon to test the influence of audit committee as measured by size number members, and external whether company uses big four watchdog or not, then profitability using ROA (Return On Assets) ratio, in measure total assets which are logarithmic Ln. Then on earnings management Jones Model method Discrectionary accruals. This study a quantitative strategy, 54 pop...