Does The Leverage of a Company Differ When Led by a CEO from a Reputable University?
Title: Does The Leverage of a Company Differ When Led by a CEO from a Reputable University? Authors: Department: Akuntansi Journal Name: Journal of Open Innovation: Technology, Market, and Complexity Types of Journal: Q1 Keywords: CEO educational background, Educational quality, Leverage, Reputable university, Top-rated companies Abstract: This study investigates the influence of the educational background […]
Firm Tenure and Corporate Tax Avoidance Audit: Evidence Spanning COVID-19 Pandemic
Title: Audit Firm Tenure and Corporate Tax Avoidance: Evidence Spanning the COVID-19 Pandemic Authors: Khairul Anuar Kamarudin Wan Adibah Wan Ismail Iman Harymawan Akmalia Mohamad Ariff Department: Accounting Journal Name: Journal of Financial Crime Kinds of Journal: Q2 Keywords: Covid-19, Audit firm tenure, Corporate tax avoidance, Auditor independence, M42, M48 Abstract: Purpose This study aims to […]
The Impact of Environmental Uncertainty on Performance During COVID-19 Pandemic: The Mediating Role of Decision Making Structure
Title: The Impact of Environmental Uncertainty on Performance During COVID-19 Pandemic: The Mediating Role of Decision Making Structure Authors: Niluh Putu Dian Rosalia Handayani Narsa Lintang Lintang Merdeka Kadek Trisna Dwiyanti Department: Accounting Journal Name: International Journal of Productivity and Performance Management Kinds of Journal: Q1 Keywords: Balanced scorecard, Decentralization, Decision-making structure, Hospital performance, Perceived […]
The Impact of Family Ownership on the Relationship Between the Existence of the Women Board of Commissioners and Firm Performance
Title: The Impact of Family Ownership on The Relationship Between The Existence of The Women Board of Commissioners and Firm Performance Authors: Nanik Ernawati Wiwik Dianawati Department: Accounting Journal Name: Intangible Capital Types of Journal: Q3 Keywords: Woman board of commissioners (WboC), Family Ownership (FO), Return on assets (ROA), Tobins'q (TQ), Firm Performance (FP), Indonesia […]
Breaking Barriers: CEOs STEM Educational Background and Corporate Climate Change Disclosure
Title: Breaking Barriers: CEOs STEM Educational Background and Corporate Climate Change Disclosure Authors: Suham Cahyono Ardianto Ardianto Mohammad Nasih Department: Accounting Journal Name: International Journal of Accounting and Information Management Type of Journal: Q1 Keywords: CEO STEM, Climate disclosure, Governance Abstract: Purpose: This study aims to investigate the association between chief executive officer (CEO) educational […]
Profit/Loss of Mining Concessions for Mass Organizations
Title: Profit/Loss of Mining Concessions for Mass Organizations Author: Dicky Andriyanto Department: Accounting Opinion: Since the issuance of Government Regulation (PP) 25/2024 concerning Mineral and Coal Mining Management Activities (Minerba), which grants permits/concessions to religious organizations, it has drawn pros and cons directed at both the government and the organizations themselves. Currently, only Nahdlatul Ulama (NU) has followed up on the regulation to participate in managing mineral and coal mines. The sharp focus on the granting of concessions […]
Determinants of Financial Statement Fraud: The Perspective of Pentagon Fraud Theory (evidence on Islamic banking companies in Indonesia)
Title: Determinants of Financial Statement Fraud: The Perspective of Pentagon Fraud Theory (evidence on Islamic banking companies in Indonesia) Authors: Sarwenda Biduri Bambang Tjahjadi Department: Accounting Journal Name: Journal of Islamic Accounting and Business Research Kinds of Journal: Q2 Keywords: Financial empowerment, Pentagon fraud theory Islamic banking companies Abstract: Purpose The purpose of this study […]
Board Gender Diversity and Cyber Security Disclosure in the Indonesian Banking Industry: a Two-tier Governance Context
Title: Board Gender Diversity and Cyber Security Disclosure in the Indonesian Banking Industry: a Two-tier Governance Context Authors: Pipin Kurnia Ardianto Department: Accounting Journal Name: Corporate Governance (Bingley) Types of Journal: Q1 Keywords: Cyber security disclosure, Board gender diversity, Two-tier system, Patriarchal culture, Indonesia. Abstract: Purpose This study aims to determine the effect of board […]
Cybercrime and the Future of Indonesian E-Commerce
Title: Cybercrime and the Future of Indonesian E-Commerce Authors: Dicky Andriyanto Department: Accounting Opinion: Cybercrime cases that hamper public activities have occurred again after the National Data Center (PDN) was attacked by hackers using ransomware. Ransomware is a cybercrime in which perpetrators/hackers demand money by controlling important data or temporarily blocking access to important files of a company or country. This crime has been experienced in cities […]