Research Article
Implementation of the GMS and the Existence of the Board of Commissioners on Company Value
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328826, author={Maya Richmayati and Tubagus Ismail and Rudi Zulfikar and Iis Ismawati}, title={Implementation of the GMS and the Existence of the Board of Commissioners on Company Value }, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={gms board of commissioners report finance annual company value}, doi={10.4108/eai.4-11-2022.2328826} }- Maya Richmayati
Tubagus Ismail
Rudi Zulfikar
Iis Ismawati
Year: 2023
Implementation of the GMS and the Existence of the Board of Commissioners on Company Value
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328826
Abstract
Implementation Meeting General Shareholders (GMS) in Corporate Governance have authority the highest that is not owned by the Board of Commissioners. Authority possessed _ in the GMS, namely: lifting and stopping the commissioner and ask accountability on the management of the company. GMS is held as a form of accountability to the holder’s stock. The Destination study is to see board performance commissioner is independent and not independent seen from the presentation report finance every year so that score embodied company _ in price good stocks also go up and automatically will cause trust from investors. Research design this is a study quantitative using purposive sampling and theory contingency, population and sample are company mining companies listed on the Indonesia Stock Exchange 2018-2021. Collected data is the presentation report finance every year, the existence of the board of commissioners independent and independent, implementation Meeting General Shareholders (GMS) for four years, and price share from years 2018-2021. Research Results show that the existence of an independent board of commissioners and not independent significant to score company. This result shows that score company will be good if the board of commissioners supervises with good the company he manages. Contribution main from study adds confidence about the role of the board of commissioners whose duties is as supervisors have not quite enough big answers to create score good stock.