https://scientium.co.id/journals/index.php/jgai <p>Journal of Governance and Administrative Issues is a peer-reviewed open-access scientific journal published by Scientia Integritas Utama. The scope of Journal of Governance and Administrative Issues includes public policy, governance, and administrative reform. Each volume of Journal of Governance and Administrative Issues is counted in each calendar year with two issues. Journal of Governance and Administrative is published twice yearly, every June and December. Articles published in the Journal of Governance and Administrative include Article research, Article review of literature studies, and book reviews in the field of public administration. Articles could be written in either Bahasa Indonesia or English. Contributors for the Journal of Governance and Administrative are researchers, lecturers, students, public administration academics, practitioners of private organizations, and government practitioners to be able to identify and dialogue about the philosophy, theory, and practices of public administration, which are considered to improve their performance in Indonesia and worldwide.</p> Scientia Integritas Utama en-US Journal of Governance and Administrative Issues 2964-0873 https://scientium.co.id/journals/index.php/jgai/article/view/171 <p>Kecurangan laporan keuangan yang masih terjadi pada perusahaan tertentu yang tercatat di bursa efek, termasuk bursa efek Indonesia (BEI), akan menurunkan kualitas dan integritas informasi keuangan yang disajikan. Perlu melakukan studi yuridis normative dalam membahas urgensi posisi komisaris independent, direktur independent, dan komite audit pada setiap korporasi yang ada di BEI. Disimpulkan bahwa jabatan/posisi independent, berupa komisaris independent, direktur independent, dan komite audit diperlukan dalam menangani kecurangan yang terjadi pada suatu korporasi mengingat penguatan ketiga posisi tersebut akan mendorong terciptanya transparansi, akuntabilitas, responsibilitas, dan keadilan dalam pengolalaan korporasi.</p> Anis Wahyu Hermawan Yudha Pramana Copyright (c) 2023 Journal of Governance and Administrative Issues https://creativecommons.org/licenses/by-nc-sa/4.0 2022-12-22 2022-12-22 1 2 39 47 10.56282/jgai.v1i2.171