HG Finance H Social Sciences (General) HB Economic Theory APBD Board Commissioners Competency Corporate governance Environmental disclosure HD28 Management. Industrial Management HF5601 Accounting HJ Public Finance Independence JAKI JAMAL KEUANGAN DAERAH Management Support Market Value PSAK 46 Relationship Internal Auditor and External Auditors SNA Tax aggressiveness Tax avoidance Teknik mesin dan mekanik Teknologi (umum) accounting research agency costs and audit quality corporate governance factors disclosure earnings management executive compensation firm value foreign member in board of commisioners good corporate governance independency board of commisioners managerial ownership mapping meta-analysis size board of commisioners sustainability reports tax avoidance transparency of information trends