Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Return Saham Pada Perusahaan Di Bursa Efek Indonesia Periode 2021-2024
Aug 2026· Jurnal Akuntansi Keuangan dan Bisnis· 0 citations
Abstract
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.
MAGE explains how externalized knowledge, bounded action, independent evaluation, and retained human authority can compose into a governed engineering environment, and proposes tests of when that environment turns commodity intelligence into durable engineering progress.
James C. Davis, Kelechi G. Kalu, Huiyun Peng et al.· 1 citation
LLMs are increasingly used for code generation, yet they frequently hallucinate non-existent software packages, creating exploitable entry points into the software supply chain. We make four contributions to this problem. First, we show that prior evaluation methodologies systematically inflate hallucination rates by misclassifying standard-library modules as hallucinations in some languages. For Python, the overestimation reaches 9.4 percentage points. Second, we evaluate seven inference-time defenses for mitigating package hallucinations, including five guided decoding strategies (Greedy, Contrastive, DoLa, Nudging, and Active Layer-Contrastive Decoding), an iterative self-refinement approach (Self-Refine), and a Retrieval-Augmented Generation (RAG)-based defense.. Across eight models spanning five families and four programming languages (Python, JavaScript, Ruby, Rust), RAG reduces the package hallucination rate (PHR) in 18 of 32 model--language configurations. Third, we introduce Package Utility (PU) to assess whether defenses preserve valid and task-relevant recommendations. Among strategies evaluated, Greedy decoding provides the strongest average mitigation--utility trade-off. Fourth, we stress-test all strategies under adversarial prompts seeded with fabricated package names and find that PHR surges by up to 45 percentage points relative to standard prompts, with Ruby consistently the most vulnerable language (80.9--95.2\%). Under adversarial conditions, RAG and Self-Refine outperform all decoding-only strategies, indicating that robust defense requires either external grounding or iterative self-verification when prompts are actively hostile. Our results recast package hallucination as both a measurement problem and a decoding-time control problem, and they demonstrate that the choice of defense must be matched to the threat model and recommendation utility.
Albérick Euraste Djiré, Iyiola E. Olatunji, Melissa Tessa et al.· 1 citation
HawkEye is introduced, a modular, web-based vulnerability auditing platform designed to streamline security analysis by integrating multiple scanning tools within a unified dashboard and illustrates how consolidated reporting improves vulnerability prioritization for development teams.
D. R. Patil, Varad Salgare, Devaj Arya et al.· International Journal for Re...· 0 citations
By streamlining workflows and fostering collaboration, this platform offers a scalable, cost- effective solution for SMEs and contributes to software engineering by demonstrating how integrated technologies can modernize development processes in resource limited contexts, with potential for broader adoption in Albania and beyond.
The findings of the present study indicated that potential complications such as delayed union, nonunion, and osteomyelitis in the intramedullary nailing method are approximately comparable to those of the external fixator method.
Reza Noktesanj, Ali Nami, F. Amani et al.· journal of Health Research a...· 0 citations
Related blog posts
MIT News · Artificial Intelligence· news.mit.eduAug 17, 2026
A USAF cadet and a Lincoln Laboratory researcher found AI chatbots can help nontechnical service members produce viable software applications for their unique problems.