Chief Risk Officer and Audit Fee: An Investigation from Financial Industries in Indonesia

Title: Chief Risk Officer and Audit Fee: An Investigation from Financial Industries in Indonesia Authors: Vina Kusuma Andriani Iman Harymawan Suhaily Hasnan Department: Accounting Journal Name: Journal of Economics and Business Kinds of Journal: Sinta 2 Keywords: Audit fee, CRO, ERM, firm risk, governance Abstract: The appointment of a CRO (Chief Risk Officer) influences the implementation […]

Gender Diversity In Board Of Directors And Audit Reports Lag: Evidence From Indonesia

Title: Gender Diversity In Board Of Directors And Audit Reports Lag: Evidence From Indonesia Authors: Elkabyta Auvianty Bintarto Iman Harymawan Department: Accounting Journal Name: Journal of Economics and Finance Kinds of Journal: Sinta 2 Keywords: gender diversity, corporate boards, audit report lag, financial reporting quality, governance. Abstract: In numerous countries, the establishment of gender quotas on […]

Internet Financial Reporting Disclosure Index of E-commerce Businesses on Social Media

Title: Internet Financial Reporting Disclosure Index of E-commerce Businesses on Social Media Authors: Diyah Probowulan Ardianto Ardianto Department: Akuntansi Journal Name: Intelligent Systems in Accounting, Finance and Management Types of Journal: Q1 Keywords: decent work and economic growth, disclosure index, financial access, internet financial reporting, social media Abstract: The study measured the Internet Financial Reporting […]

The Effect Of Sustainable Development Goals On Financial Performance With Institutional Ownership As A Moderating Variable

Title: The Effect of Sustainable Development Goals on Financial Performance with Institutional Ownership as a Moderating Variable Authors: Rizka Yulistiya Wardan Amalia Rizki Department: Accounting Journal Name: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Kinds of Journal: Sinta 4 Keywords: Financial Performance, Institutional Ownership, Sustainable Development Goals Abstract: This study aims to obtain empirical evidence of […]

Unexplored Potential in Accounting Research

Title: Unexplored Potential in Accounting Research Authors: Novrys Suhardianto Dirgahayu Almi Mahati Iman Haryamawan Dian Agustia Department: Akuntansi Journal Name: The Indonesian Accounting Review Types of Journal: Sinta 2 Keywords: Accounting research, Accounting trends, SINTA 2, Indonesia Abstract: This study aims to Þ nd new ideas within the trends of accounting research. Using a literature […]

Military-experienced Directors, CEO Business and Financial Statement Footnotes Readability: Evidence from Indonesia

Title: Military-experienced Directors, CEO Busyness and Financial Statement Footnotes Readability: Evidence from Indonesia Authors: Effezal Aswadi Abdul Wahab Iman Haryamawan Damara Ardelia Kusuma Wardani Mohammad Nasih Department: Akuntansi Journal Name: Asian Review of Accounting Kinds of Journal: Q2 Keywords: CEO busyness, Governance, Military connection, Readability Abstract: Purpose: This study examines the relationship between the characteristics […]

Military Connections, Corporate Governance and Corporate Tax Avoidance

Title: Military Connections, Corporate Governance and Corporate Tax Avoidance Authors: Effezal Aswadi Abdul Wahab Damara Ardelia Kusuma Wardani Iman Haryamawan Mohammad Nasih Department: Accounting Journal Name: Pacific Accounting Review Kinds of Journal: Q2 Keywords: Governance, Indonesia, Military connections, Tax avoidance Abstract: Purpose: This paper aims to investigate the relationship between military connections and tax avoidance […]

Islamic Governance and Leverage: The Interacting Role of Corporate Social Responsibility disclosure

Title: Islamic Governance and Leverage: The Interacting Role of Corporate Social Responsibility disclosure Authors: Novi Puspitasari Iman Harymawan Norazlin Ab Aziz Department: Accounting Journal Name: Journal of Islamic Accounting and Business Research Kinds of Journal: Q2 Keywords: CSR disclosure, Islamic banking, Islamic governance, Leverage Abstract: Purpose: This study aims to analyze the relationship between Islamic […]