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Luluk Muhimatul Ifada,Chrisna Suhendi,Rustam Hanafi
Pág. 195 - 207
Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary dat...
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Rahimah Bawai,Hermala Kusumadewi
Pág. 20 - 33
Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Awar...
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Onong Junus, Iman Harymawan, Mohammad Nasih and Muslich Anshori
This study examines the relationship between politically connected independent commissioners and independent directors regarding the cost of debt. The sample is all companies listed on the Indonesia Stock Exchange for the 2010?2017 period, totaling 327 c...
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Agnes Megawaty Lumban Gaol, Suzy Noviyanti
Pág. 772 - 785
This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data u...
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Mahesa Deni Dwi Permana, Suzy Noviyanti
Pág. 1655 - 1662
The object of this research is manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The purpose of this study is to obtain knowledge about the influence of auditor independence, good corporate gov...
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Sriyono Sriyono,(Universitas Muhammadiyah SidoarjoIndonesia)Supardi Supardi,(Universitas Muhammadiyah SidoarjoIndonesia)Detak Prapanca,(Universitas Muhammadiyah SidoarjoIndonesia)Hanifah Novia Sofi,(Universitas Muhammadiyah SidoarjoIndonesia)
Pág. 255 - 269
Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use profit management as an intervening variable, where this research has not been carried out. Therefore,this research will be ...
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Alberto Yakob Kristian Marpaung, Laura Raze Tinambunan, Irma Natallia Bangun, Enda Noviyanti SimorangkirAlbertomarpaung8@gmail.com1
Pág. 160 - 168
One of the most important things in the financial statements of a company is the integrity of financial reports. Integrity of financial reports, especially in the transportation company sector, there are some that are not in accordance with the standard ...
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Rosaline Jeanette,Rizky Eriandani
Pág. 220 - 232
This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises. This research uses samples of 97 multinational enterprises listed in Indone...
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Wa Ode Irma Sari, Bambang Subroto, Abdul Ghofar
Pág. 256 - 261
This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate...
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Eddy Suranta,Pratana Midiastuty,Hairani Ramayanti Hasibuan
Pág. 309 - 318
This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variab...
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