This study aims to analyze the effect of independent commissioners, audit committees, and institutional ownership on stock returns of companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The background of this research is based on the importance of implementing good corporate governance in enhancing investor confidence and capital market performance, particularly in the context of post-pandemic market dynamics characterized by economic uncertainty and stock price volatility. This study employs a quantitative approach to examine the causal relationship between independent and dependent variables in an objective, systematic, and measurable manner. The data used in this study are secondary data obtained from companies’ financial statements and other relevant officially published sources. The analytical method applied is panel data regression using EViews software, preceded by model selection tests and classical assumption tests to ensure the validity and reliability of the results. The findings indicate that, partially, independent commissioners and institutional ownership do not have a significant effect on stock returns. In contrast, the audit committee shows a significant effect, indicating that the effectiveness of the monitoring function is able to enhance investor confidence in the company.These findings suggest that not all corporate governance mechanisms have a direct impact on stock return movements in the capital market. Therefore, it can be concluded that the audit committee is a key factor influencing stock returns, while independent commissioners and institutional ownership have not demonstrated a significant effect. This study is expected to contribute to companies in improving governance effectiveness and to serve as a reference for investors in evaluating the quality of internal control. Furthermore, future research is recommended to extend the observation period, include additional financial control variables such as ROA, ROE, and dividend policy, and consider external factors such as macroeconomic conditions to obtain more comprehensive and generalizable results.
Pengaruh Komisaris Independen, Komite Audit, Dan Kepemilikan et al.· Jurnal Akuntansi Keuangan da...· 0 citations
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The implementation results indicate that HadiRin can support a more measurable attendance process and improve attendance accountability through the combination of location verification and selfie capture and further development can focus on strengthening system security through location anti-spoofing mechanisms and liveness detection.
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An open-source, human-verified workflow using large language models can accelerate electronic health record abstraction while improving accuracy and supports broader adoption of transparent artificial intelligence methods in clinical research.
Carl Jannes Neuse, Malte Janssen, S. Ibing et al.· BMC Medical Informatics and...· 0 citations
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This work introduces a static, decompiler-driven pipeline built on top of Ghidra that augments decompiled functions with binary-derived evidence including recovered stack regions, callgraph context, and p-code-derived features and presents the real-world evaluation as a diagnostic stress test rather than evidence of a deployable detector.
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The results show that specification size alone does not predict implementation quality and that cross-agent transfer can produce substantial agent-dependent degradation, and suggest that specifications in heterogeneous SDD workflows should not automatically be treated as agent-neutral artifacts.
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A USAF cadet and a Lincoln Laboratory researcher found AI chatbots can help nontechnical service members produce viable software applications for their unique problems.