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Abstrak :
Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas dewan komisaris dan komite audit, arus kas dari aktivitas operasional, dan peluang pertumbuhan terhadap probabilita kelayakan kredit. Efektivitas dewan komisaris dan komite audit diukur berdasarkan skor yang dikembangkan oleh Hermawan (2009). Menurut Hermawan (2009), efektivitas dewan komisaris diukur melalui independensi, aktivitas, jumlah anggota dan kompetensi. Sementara itu efektivitas komite audit diukur melalui aktivitas, jumlah anggota dan kompetensi. Pengujian hipotesis dilakukan dengan menggunakan regresi logistik dengan sampel 215 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2010. Penetapan kelayakan kredit menggunakan penilaian yang dilakukan oleh Majalah Infobank edisi April 2011. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signfikan dari efektivitas dewan komisaris dan komite audit, arus kas dari aktivitas operasional, dan peluang pertumbuhan terhadap probabilita kelayakan kredit bank. ......This research aims to know the effect of board of commissioners and audit committee effectiveness, cash flow from operating activities and growth opportunities on the probability of creditworthiness. Board of commissioners and audit committee effectiveness are assessed by using a score that is developed by Hermawan (2009). According to Hermawan (2009), the effectiveness of board of commissioners is assessed based on independency, activity, size, and competence. Meanwhile, the effectiveness of audit committee is assessed based on activity, size, and competence. Hypothesis testing used logistic regression with sampel of 215 companies that are listed at Indonesia Stock Exchange in 2010. The company's creditworthiness is based on the assessment by Infobank Magazine. The results of this study shows that there are positive and significant effect of board of commissioners and audit committee effectiveness, cash flow from operating activity, and growth opportunities on the probability of credit worthiness.

Abstrak :
More than three million people serve on boards and audit committees in the US alone. But huge risks come with these coveted jobs. This guide mitigates the risks and dramatically increases the effectiveness of boards and audit committees by uncovering 10 crucial steps every governing body should take.

Abstrak :
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh ukuran dewan komisaris, ukuran dewan direksi, ukuran komite audit, pengungkapan corporate social responsibility, ukuran perusahaan terhadap tindakan pajak agresif. Obyek penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di bursa efek Indonesia pada tahun 2012-2014. Analisis dalam penelitian ini menggunakan regresi linier. Hasil dari penelitian ini adalah ukuran dewan komisaris, dan ukuran perusahaan berpengaruh positif signifikan terhadap tindakan pajak agresif, ukuran dewan direksi, ukuran komite audit, pengungkapan corporate social responsibility tidak berpengaruh terhadap tindakan pajak agresif. ......This study aims to provide empirical evidence of the effect of board of commissioners size, board of directors size, audit comittees size, corporate social responsibility disclosure, firms size, on tax aggressiveness. The object of this research is manufacturing companies listed in Indonesia stock exchange in the period 2012 until 2014. Analysis tools in this research was linear regression. The result of this research are, board of commissioners size, dan firms size positively and significantly influenced tax aggressiveness, whereas board of directors size, audit committees size, corporate social responsibility disclosure did not significantly influence tax aggressiveness.

Abstrak :
Standar IFRS 9 membawa perubahan signifikan pada model untuk menentukan loan loss provisions, yakni expected credit loss model, standar ini efektif sejak 1 Januari 2018. European Bank Central telah melakukan supervisi kepada bank di Eropa sejak tahun 2017 sehingga bank memiliki persiapan yang lebih matang dan dapat mengadopsi tepat waktu. Hal ini menjadi motivasi penelitian ini untuk menguji nilai loan loss provisions dan diskresioner loan loss provisions setelah adopsi IFRS 9, serta peran keahlian akuntansi komite audit dan audit tenure dalam membatasi diskresioner loan loss provisions setelah adopsi IFRS 9 di Eropa. Penelitian ini menggunakan sampel bank konvensional di Eropa periode 2016-2018. Dengan menggunakan analisis univariat dan analisis data panel. Hasil penelitian ini menunjukkan bahwa loan loss provisions setelah adopsi IFRS 9 tidak meningkat signifikan dibandingkan IAS 39, sementara diskresioner loan loss provisions setelah adopsi IFRS 9 meningkat jika dibandingkan IAS 39. Hasil penelitian ini juga membuktikan bahwa komite audit dengan keahlian akuntansi belum dapat membatasi diskresioner loan loss provisions setelah adopsi IFRS 9, hanya masa perikatan partner audit dengan bank yang pendek, yang dapat membatasi diskresioner loan loss provisions. Hasil penelitian ini diharapkan dapat mendorong standard setter untuk membentuk kebijakan tertentu yang lebih dapat membatasi diskresioner loan loss provisions. Penelitian ini dapat menjadi pertimbangan regulator untuk membatasi masa perikatan partner audit dengan bank, sehingga peran partner audit semakin efektif dalam mengurangi asimetri informasi antara investor dengan manajemen yang pada akhirnya mengurangi diskresioner loan loss provisions.

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IFRS 9 standard brings significant changes to the model for loan loss provisions, namely the expected credit loss model, this standard is effective from January 1, 2018. European Central Bank has been supervising banks in Europe since 2017 so banks have better preparation and adopt on time. The motivation of this study to examine the value of loan loss provisions and discretionary loan loss provisions after the adoption of IFRS 9, as well as the role of accounting expertise audit committee and audit tenure to reduce discretionary loan loss provisions after IFRS 9 adoption in Europe. This study uses a sample of conventional banks in Europe in the 2016-2018 period. By using univariate analysis and panel data analysis. The results of this study indicate that loan loss provisions after IFRS 9 adoption do not increase significantly compared to IAS 39, while discretionary loan loss provisions after IFRS 9 adoption increase when compared to IAS 39. The results of this study also prove that accounting expertise audit committees cannot reduce discretionary loans loss provisions after IFRS 9 adoption, only a short period of audit partner engagement with banks can reduce discretionary loan loss provisions. The results of this study are expected to encourage standard setters to form certain policies that can reduce discretionary loan loss provisions. This research can be considered by regulators to limit the audit partner engagement period with banks, so audit partners is more effective in reducing information asymmetry between investors and management, which in turn reduces discretionary loan loss provisions.