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77.222  Articles
1 of 7.723 pages  |  10  records  |  more records»
Risk management report (RMR) has become an important section for a bank's annual reports as it has been used to inform the stakeholders and the public of its stability. Nevertheless, most studies on risk management have yet to place much emphasis on langu... see more

Micro, Small and Medium Enterprises (MSMEs) have the potential to be developed because they contribute to the economy in Indonesia. MSMEs have a significant role in the country's economic growth The main objective of UMKM is basically to gain profits by i... see more

This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samp... see more

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indone... see more

This study examines audit committee quality and its relationship with financial reporting quality. The population of this study consists of the companies listed in Bombay Stock Exchange (BSE) between years 2002 and 2012. Using Godden sample size formula, ... see more

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local ... see more

This study examines the effect of good corporate governance (GCG) disclosure on financial performance proxied by Return on Assets. In addition, this study also aims to examine the mediating role of Islamic social reporting (ISR) disclosure and zakat discl... see more

The quality of financial reports is necessary for the users. Factors that can improve the quality of financial reports that can be proven true are things that need to be prioritized. So research is needed that can prove the factors involved. This study ai... see more

Sektor perbankan adalah salah satu sektor yang terdampak karena keadaan perekonomian Indonesia yang tidak stabil akibat pandemi COVID-19. Industri perbankan merupakan jantungnya aktivitas ekonomi Indonesia, sehingga bila mengalami kolaps akan berdampak si... see more

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