{"id":"https://openalex.org/W4282007656","doi":"https://doi.org/10.20525/ijrbs.v11i4.1773","title":"Corporate governance mechanism and profitability: A special assessment on the board of commissioners and audit committee","display_name":"Corporate governance mechanism and profitability: A special assessment on the board of commissioners and audit committee","publication_year":2022,"publication_date":"2022-06-05","ids":{"openalex":"https://openalex.org/W4282007656","doi":"https://doi.org/10.20525/ijrbs.v11i4.1773"},"language":"en","primary_location":{"id":"doi:10.20525/ijrbs.v11i4.1773","doi":"https://doi.org/10.20525/ijrbs.v11i4.1773","is_oa":true,"landing_page_url":"https://doi.org/10.20525/ijrbs.v11i4.1773","pdf_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/download/1773/1295","source":{"id":"https://openalex.org/S2738623827","display_name":"International Journal of Research in Business and Social Science (2147-4478)","issn_l":"2147-4478","issn":["2147-4478"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318325","host_organization_name":"\u00dcmit Hac\u0131o\u011flu","host_organization_lineage":["https://openalex.org/P4310318325"],"host_organization_lineage_names":["\u00dcmit Hac\u0131o\u011flu"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research in Business and Social Science (2147- 4478)","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4282007656"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/download/1773/1295","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073510369","display_name":"Yunan Najamuddin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35427347","display_name":"Islamic University of Indonesia","ror":"https://ror.org/000pmrk50","country_code":"ID","type":"education","lineage":["https://openalex.org/I35427347"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yunan Najamuddin","raw_affiliation_strings":["Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia","institution_ids":["https://openalex.org/I35427347"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077215391","display_name":"Laraswati Laraswati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35427347","display_name":"Islamic University of Indonesia","ror":"https://ror.org/000pmrk50","country_code":"ID","type":"education","lineage":["https://openalex.org/I35427347"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Laraswati Laraswati","raw_affiliation_strings":["Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia","institution_ids":["https://openalex.org/I35427347"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5018140534","display_name":"Johan Arifin","orcid":"https://orcid.org/0000-0003-3622-8923","observed_orcids":["https://orcid.org/0000-0003-3622-8923"]},"institutions":[{"id":"https://openalex.org/I35427347","display_name":"Islamic University of Indonesia","ror":"https://ror.org/000pmrk50","country_code":"ID","type":"education","lineage":["https://openalex.org/I35427347"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Johan Arifin","raw_affiliation_strings":["Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia","institution_ids":["https://openalex.org/I35427347"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048778901","display_name":"Neni Meidawati","orcid":"https://orcid.org/0000-0002-8992-1548","observed_orcids":["https://orcid.org/0000-0002-8992-1548"]},"institutions":[{"id":"https://openalex.org/I35427347","display_name":"Islamic University of Indonesia","ror":"https://ror.org/000pmrk50","country_code":"ID","type":"education","lineage":["https://openalex.org/I35427347"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Neni Meidawati","raw_affiliation_strings":["Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia","institution_ids":["https://openalex.org/I35427347"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006653791","display_name":"Muamar Nur Kholid","orcid":"https://orcid.org/0000-0001-9036-8869","observed_orcids":["https://orcid.org/0000-0001-9036-8869"]},"institutions":[{"id":"https://openalex.org/I35427347","display_name":"Islamic University of Indonesia","ror":"https://ror.org/000pmrk50","country_code":"ID","type":"education","lineage":["https://openalex.org/I35427347"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muamar Nur Kholid","raw_affiliation_strings":["Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia","institution_ids":["https://openalex.org/I35427347"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I35427347"],"apc_list":{"value":120,"currency":"EUR","value_usd":129},"apc_paid":{"value":120,"currency":"EUR","value_usd":129},"fwci":1.0913,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.80895894,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"11","issue":"4","first_page":"239","last_page":"245"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.986299991607666,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.986299991607666,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.012500000186264515,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9789999723434448},{"id":"https://openalex.org/keywords/board-of-commissioners","display_name":"board of commissioners","score":0.8560000061988831},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9980000257492065},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9330000281333923},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9539999961853027},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8080000281333923},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.3720000088214874}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.793157696723938},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.7559925317764282},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.752048671245575},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7319514751434326},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7241372466087341},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.701647162437439},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6664509773254395},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5102317333221436},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.49529018998146057},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.468520849943161},{"id":"https://openalex.org/C2988460067","wikidata":"https://www.wikidata.org/wiki/Q55639","display_name":"Manufacturing sector","level":2,"score":0.4663274586200714},{"id":"https://openalex.org/C175700187","wikidata":"https://www.wikidata.org/wiki/Q187939","display_name":"Manufacturing","level":2,"score":0.4435853660106659},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.4119621813297272},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2755334973335266},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.19127339124679565},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.15634813904762268},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.08090990781784058},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.20525/ijrbs.v11i4.1773","doi":"https://doi.org/10.20525/ijrbs.v11i4.1773","is_oa":true,"landing_page_url":"https://doi.org/10.20525/ijrbs.v11i4.1773","pdf_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/download/1773/1295","source":{"id":"https://openalex.org/S2738623827","display_name":"International Journal of Research in Business and Social Science (2147-4478)","issn_l":"2147-4478","issn":["2147-4478"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318325","host_organization_name":"\u00dcmit Hac\u0131o\u011flu","host_organization_lineage":["https://openalex.org/P4310318325"],"host_organization_lineage_names":["\u00dcmit Hac\u0131o\u011flu"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research in Business and Social Science (2147- 4478)","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:rbs:ijbrss:v:11:y:2022:i:4:p:239-245","doi":null,"is_oa":false,"landing_page_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1773/1295","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.20525/ijrbs.v11i4.1773","doi":"https://doi.org/10.20525/ijrbs.v11i4.1773","is_oa":true,"landing_page_url":"https://doi.org/10.20525/ijrbs.v11i4.1773","pdf_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/download/1773/1295","source":{"id":"https://openalex.org/S2738623827","display_name":"International Journal of Research in Business and Social Science (2147-4478)","issn_l":"2147-4478","issn":["2147-4478"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318325","host_organization_name":"\u00dcmit Hac\u0131o\u011flu","host_organization_lineage":["https://openalex.org/P4310318325"],"host_organization_lineage_names":["\u00dcmit Hac\u0131o\u011flu"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research in Business and Social Science (2147- 4478)","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4282007656.pdf","grobid_xml":"https://content.openalex.org/works/W4282007656.grobid-xml"},"referenced_works_count":17,"referenced_works":["https://openalex.org/W40732327","https://openalex.org/W131207438","https://openalex.org/W1494565263","https://openalex.org/W2160860931","https://openalex.org/W2288187361","https://openalex.org/W2604750958","https://openalex.org/W2735360575","https://openalex.org/W2752617332","https://openalex.org/W2788022119","https://openalex.org/W2946343415","https://openalex.org/W3034839699","https://openalex.org/W3121131820","https://openalex.org/W3158111174","https://openalex.org/W3185372550","https://openalex.org/W3186137069","https://openalex.org/W3195474612","https://openalex.org/W4229938819"],"related_works":["https://openalex.org/W2949499811","https://openalex.org/W3005508987","https://openalex.org/W4400336542","https://openalex.org/W2792390654","https://openalex.org/W3120138504","https://openalex.org/W7219536315","https://openalex.org/W2912769816","https://openalex.org/W2899200903","https://openalex.org/W4390145223"],"abstract_inverted_index":{"This":[0,113],"study":[1,23,84,114],"aims":[2],"to":[3],"examine":[4],"the":[5,12,28,37,43,51,62,71,76,92,97,101,105,121,127,134,139,155,176],"effect":[6,106,146],"of":[7,14,94,107,136,157,160],"corporate":[8,86,129],"governance":[9,87,130],"mechanisms":[10],"on":[11,36,91,110,147],"percentage":[13,109,179],"profits":[15],"in":[16,21,27,57,61,82,124,166,169],"manufacturing":[17,25,59,111,167],"companies.":[18,112],"The":[19,46,79],"population":[20],"this":[22,83,125],"is":[24,85,104],"companies":[26,60,168],"industrial":[29,63],"&":[30],"chemical":[31,65],"sector,":[32],"which":[33,132],"are":[34],"listed":[35],"Indonesia":[38,72,170],"Stock":[39,73],"Exchange":[40,74],"(IDX)":[41],"during":[42],"2017-2019":[44,77],"period.":[45,78],"samples":[47],"were":[48,68],"selected":[49],"using":[50],"purposive":[52],"sampling":[53],"method":[54],"and":[55,64,96,138,162],"resulted":[56],"34":[58],"sectors.":[66],"Data":[67],"taken":[69],"from":[70],"for":[75],"independent":[80],"variable":[81,103],"with":[88,175],"a":[89,143,158],"focus":[90],"board":[93,135,159],"commissioners":[95,137,161],"audit":[98,140,164],"committee,":[99],"while":[100],"dependent":[102],"profit":[108,178],"used":[115],"simple":[116],"linear":[117],"regression":[118,122],"analysis.":[119],"From":[120],"analysis":[123],"study,":[126],"two":[128],"proxies":[131],"include":[133],"committee":[141,165],"have":[142],"significant":[144],"positive":[145],"company":[148],"profits.":[149],"These":[150],"results":[151],"provide":[152],"evidence":[153],"that":[154],"existence":[156],"an":[163],"has":[171],"been":[172],"effectively":[173],"associated":[174],"company\u2019s":[177],"gain.":[180]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":6}],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2022-06-13T00:00:00"}
