The Mediating Role of Green Investment in Political Connection and Carbon Information Disclosure: Empirical Evidence in Emerging Stock Market
Title: The Mediating Role of Green Investment in Political Connection and Carbon Information Disclosure: Empirical Evidence in Emerging Stock Market Authors: Astrid Maharani Dian Agustia Alfiyatul Qomariyah Department: Accounting Journal Name: Cogent Business and Management Types of Journal: Q2 Keywords: green investment; political connections; carbon information disclosure; upper echelon theory; stakeholder theory Abstract: This study aims […]
The Impacts of Information Technology Investment and Organizational Capabilities on Organizational Performance: Evidence from Indonesian Public Sectors
Title: The Impacts of Information Technology Investment and Organizational Capabilities on Organizational Performance: Evidence from Indonesian Public Sectors Authors: Wiwik Supratiwi Dian Agustia Ahmad Rizki Sridadi Muhammad Syukri Abdullah Zulkefli Muhammad Hanapiyah Irfah Najihah Department: Accounting Journal Name: Journal of Systems and Management Sciences Kinds of Journal: Q3 Keywords: Information Technology Investment; Organizational Capabilities; Organizational […]
Effect of Integrated Reporting and Environmental Reputation on Comprehensive Decision-Making Non-Professional Investors
Title: Effect of Integrated Reporting and Environmental Reputation on Comprehensive Decision-Making Non-Professional Investors Authors: Arif Widyatama Dian Agustia Ardianto Ardianto Noorlailie Soewarno Department: Accounting Journal Name: Business: Theory and Practice Kinds of Journal: Q2 Keywords: integrated reporting, environmental reputation, comprehensive decision making, non-professional investors' judgment Abstract: This study is to examine the effect of integrated […]
External Pressures and Financial Performance of Indonesian MSMEs: Role of Material Flow Cost Accounting
Title: External Pressures and Financial Performance of Indonesian MSMEs: Role of Material Flow Cost Accounting Authors: Noorlailie Soewarno Satwiko Oetomo Adji Basoeki Bambang Tjahjadi Department: Accounting Journal Name: International Journal of Globalization and Small Business Kinds of Journal: Q3 Keywords: MFCA, MSMEs, external pressure, financial performance, institutional theory, material flow cost accounting, micro, small and […]
A Closer Look at Integrated Reporting Quality: A Systematic Review and Agenda of Future Research
Title: A Closer Look at Integrated Reporting Quality: A Systematic Review and Agenda of Future Research Authors: Ika Permatasari Bambang Tjahjadi Department: Akuntansi Journal Name: Meditari Accountancy Research Type of Journal: Q1 Keywords: Corporate governance, Integrated reporting, Integrated reporting quality, SDGs, Sustainability, Systematic literature review Abstract: Purpose: This paper aims to conduct a systematic review […]
Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia
Title: Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia Authors: Sri Ningsih Khusnul Prasetyo Novi Puspitasari Suham Cahyono Khairul Anuar Kamarudin Department: Accounting Journal Name: Risks Kinds of Journal: Q1 Keywords: earnings management; sustainability reporting; governance; Indonesia Abstract: Earnings manipulation is often associated with deceiving public information that is displayed in sustainability reports. […]
The Role of Risk Management Committee on the Relationship Between Corporate Carbon Emission Disclosure and Capital Structure
Title: The Role of Risk Management Committee on the Relationship Between Corporate Carbon Emission Disclosure and Capital Structure Authors: Ardianto Nadia Anridho Suham Cahyono Abu Hanifah Md Noman Alam Iman Harymawan Department: Accounting Journal Name: Corporate Social Responsibility and Environmental Management Kinds of Journal: Q1 Keywords: corporate capital structure, corporate carbon emission disclosure, governance, risk […]
Financial Statements, Geographic Proximity, and Readability Footnotes: The Moderating Effect of the Audit Fee
Title: Financial Statement, Geographic Proximity, and Readability Footnotes: The Moderating Effect of the Audit Fee Authors: Iman Harymawan Suham Cahyono Mohammad Nasih Khairul Anuar Kamaruddin Department: Accounting Journal Name: Humanities and Social Sciences Letters Kinds of Journal: Q3 Keywords: Audit fees, Financial statement footnotes, Geographic proximity, Governance, Indonesian settings, Moderating effect, Readability. Abstract: The paper […]
Human Capital Readiness and Global Market Orientation to Business Performance: The Mediation Role of Green Innovation
Title: Human Capital Readiness and Global Market Orientation to Business Performance: The Mediation Role of Green Innovation Authors: Hidayatul Khusnah Noorlailie Soewarno Department: Accounting Journal Name: Contaduria y Administracion Types of Journal: Q3 Keywords: business performance, global market orientation, green innovation, human capital readiness Abstract: This study aims to empirically examine the mediating effect of […]