This study examines the effect of the educational background of the board of commissioners, the proportion of independent board of commissioners, the existence of a risk management committee, the reputation of auditors, and the size of the company on risk management disclosure. The population of this study is banking companies listed on the Indonesia Stock Exchange in 2020-2022. The study sampl…
This study aims to examine the effect of Good Corporate Governance mechanisms which are proxied into the Independent Board of Commissioners, Board of Directors, Audit Committee, Profitability, and Liquidity on Sustainability Report disclosure. This research is quantitative research, with the population being mining sector companies listed on the Indonesia Stock Exchange (IDX). Sample selection …
Bond ratings provide valuable insights into a company's potential risk of defaulting on its debt obligations. This research aims to determine the influence of leverage, productivity, operating cash flow and firm size on bond ratings. The sample used in this research was obtained using a purposive sampling method consisting of bonds issued by service companies registered on the IDX for the 2018 …
Fraud according to The Institute of Internal Auditors (IIA) is any illegal act characterized by deception, concealment, or breach of trust. This research aims to test and analyze whether the Implementation of Good Corporate Governance (GCG), Company Size, and Banking Complexities influence the occurrence of Fraud. The population of this research is banking companies listed on the Indonesia Stoc…
This research aims to determine the effect of profitability, slack resources, public share ownership, media exposure on the disclosure of corporate social responsibility. This research was conducted on mining companies listed on the IDX in 2020-2022. The sampling technique in this research used a purposive sampling technique and a sample of 45 companies was obtained. The analytical method used …
The purpose of this research is investigating the influence of audit opinion, profitability and solvency on audit report timeliness. Empirical Study on Property and Real Estate are listed on the Indonesia Stock Exchange 2020-2022. The population of this study are all property and real estate in Indonesia 2020-2022. This study uses secondary data collected from the Indonesia Stock Exchange (IDX)…
This research aims to empirically prove the influence of subjective norms, attitudes towards behavior, perceived behavioral control and Machiavellian traits on students' intentions to carry out whistleblowing actions among Riau University accounting students. This research uses quantitative methods with primary data sources obtained from distributing questionnaires. This research uses accountin…
This study aims to analyze: (1) the effect of managerial ownership on financial distress, (2) the effect of firm size on financial distress, (3) the effect of agency cost on financial distress. Financial distress is measured using the Zmijewski method. The population in this study are real estate and property companies listed on the Indonesian Stock Exchange in 2020-2022. In this study, the sam…
This study aims to determine the effect of Executive Compensation, Executive Character, Thin Capitalization and Firm Size on Tax Avoidance (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange in 2019-2022). The population in this study were all mining companies listed on the Indonesia Stock Exchange for 2019-2022. The samples in this study were 19 companies studie…
This study aims to examine and analyze the influence of profitability, solvency, KAP size, and auditor opinion on audit report lag. The population in this study consists of industrial sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. The sample in this study was determined based on specific criteria, totaling 40 companies, using the Purposive Sampling method f…
This study aims to examine the effect of company size, profitability, leverage, capital intensity, and independent commissioners on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The research sample was selected using the purposive sampling method, so that the sample obtained was as many as 13 companies. Data is obt…
This research aims to examine the influence of foreign ownership and CEO characteristics on corporate philanthropy in transportation and logistics sector companies listed on the IDX in 2014 - 2022. The population in this study were transportation and logistics sector companies registered on the BEI from the period 2014 to 2022. Then research samples were taken using purposive sampling and a sa…
Good corporate governance is a process and structure applied in running a company, with the main aim of increasing shareholder value in the long run, while still paying attention to the interests of other stakeholders. This study aims to provide empirical evidence on the influence of the board of commissioners committee and internal audit charter on the Corporate Governance Perception Index mod…
This study aims to determine the influence of political connections, family companies, and gender diversity on the corporate philanthropy sector in health companies listed on the IDX in 2014-2022. The dependent variable is corporate philanthropy, is measured using total donations. The independent variable is political connections, is measured using the total political connections owned by the m…
This research aims to examine and analyze the influence of dividend policy, debt policy, woman on board, and CEO education on firm value in Kompas100 index companies listed on the Indonesia Stock Exchange in 2018-2022. This research method is a quantitative research method using secondary data in the form of financial reports of Kompas100 index companies listed on the Indonesia Stock Exchange o…
This study aims to test and analyze the effect of financial distress, audit report lag and audit committee expertise on auditor switching. Empirical Study of State-Owned Companies Listed on the Indonesian Stock Exchange 2018-2022). The sample selection method in this research was purposive sampling so that there were 21 samples with 5 years of observation (105 observations). The analytical test…
This research aims to test and analyze the mediating role of sustainability performance on the influence of director tenure on firm value in energy sector companies listed on the Indonesian Stock Exchange in 2020-2022. This research is quantitative research using secondary data in the form of annual reports and sustainability reports. The population in this research is all energy sector compani…
This research aims to analyze green accounting and company size on stock returns with good corporate governance as a moderating variable. The objects of this research are all Mining Sector Companies registered on the IDX for the 2019-2021 period. The total sample is 14 companies. The data were analyzed using the multiple linear regression method with the help of the SPSS version 25 program. The…
This research aims to analyze the influence of village apparatus commitment, accountability, and transparency on the management of the integrated Inhil Jaya-Plus village advancement program budget in Indragiri Hilir Regency. Effective budget management is required in the operational aspect of the DMIJ program by implementing the principles of village apparatus commitment, accountability, and tr…
This research aims to examine the effect of legal compliance pressure, size of audit firm (KAP) and financial performance on audit delay with audit committee expertise as a moderating variable in mining companies listed on the Indonesia Stock Excha.nge for the 2020-2022 period. In this research, the sample selection technique used purposive sampling to obtain a sample of 23 companies. This rese…