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.
An audit-and-placebo protocol is proposed that separates verifier artifacts, interaction scaffolding, and grounded feedback credit in evaluations of self-evolving test generators in evaluations of self-evolving test generators.
This study examined whether introductory Qiskit homework could remain autogradable while requiring students to run, review, and discuss results rather than banning AI.
This prototype MRG image translocation software was helpful to 69% of patients with binocular diplopia, but limited by large angle strabismus because of the limited instrument field of view.
A diagnostic support system based on a unified web platform that classifies patients according to the risks of developing three diseases based on regularly collected clinical or audio data using classical supervised learning algorithms is presented.
A high initial investment in acquiring environmentally friendly products can discourage institutions from adopting them. This study explored the extent to which eco-friendly products contribute to supply chain resilience and operational performance at the Nigerian Maritime University. The study employed a quantitative survey method administering a sample of 303copies questionnaire to the staff of the organization using a stratified sampling technique. The hypotheses were tested and analyzed using a regression method with the aid of Minitab software. The regression analysis indicates eco-friendly products significantly relates to operational efficiency in Nigerian Maritime University, South-South Nigeria. The model regression indicates (R² = 99.20, B = 1.039, β = 0.0162, p = 0.000); indicating that the model is a good fit. The coefficient 1.0399 is highly significant (p < 0.001). This indicates a positive and strong effect, explaining that for every one-unit increase in eco-friendly products, the operational efficiency increases by approximately 1.039 units. The NOVA result confirms F = 4117.07, p < 0.001. The study concludes that the adoption of eco-friendly products plays a significant and positive role in enhancing organizational sustainability performance or resilience. Organizations should embed eco-friendly product selection into their procurement guidelines to promote sustainable operations. Management should invest in environmentally friendly technologies and capacity building initiatives to support the transition to sustainable practices.
In his latest book, Professor Eugene Fitzgerald examines the forces that turn breakthroughs into value — and why innovation resists simple formulas.
MIT students designed, built, and tested a jet engine with AI copilots, assessing AI’s usefulness in developing high-performance aerospace systems.
Researchers developed an auditing technique to test generative AI models for malicious capabilities, without prompting them for illegal outputs.
A USAF cadet and a Lincoln Laboratory researcher found AI chatbots can help nontechnical service members produce viable software applications for their unique problems.
