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1.800  Articles
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This paper aims to investigate the effect of environmental, social, and governance (ESG) disclosure on firm performance, which is measured by ROE. We also analyze the role of CEO tenure on the relationship between ESG disclosure and ROE. We used 159 sampl... see more

In today's world, management plays a decisive role in increasing the efficiency and productivity of companies. Among the four key success factors in organizations including workforce, capital, raw materials and management, the role of management today has... see more

Tax avoidance avoidance is an effort by taxpayers to reduce the amount of tax payable without violating the applicable tax provisions by exploiting the weaknesses listed in the Taxation Law and Regulations. In Indonesia, it is very possible for taxpayers ... see more

This study examines the influence of CEO tenure on readability of narratives disclosure. This study also included company size and company age as control variables. The sample used in this study was 482 companies listed on the Indonesia Stock Exchange in ... see more

This research aims to analyze how the educational background, tenure, and gender of Chief Executive Officer (CEO) affect tax aggressiveness in a family firm. Independent varia­bles comprise the educational... see more

Abstract. This study aims to obtain empirical evidence related to the relationship between the characteristics of the CEO and Enterprise Risk Management in manufacturing companies in Indonesia. This research was a cross-sectional study in 2017. The charac... see more

CEO tenure related of earnings management. This study also examine whether the earnings management are differencebetween early CEO tenure and final CEO tenure. The population this study is publicly traded companylisted on the Indonesia Stock Exchange (IDX... see more

This research aims to examine the relationship between the CEO power and firm value of non-financial companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples are 322 observations and selected through purposive sampling met... see more

Abstract— This study aims to examine several factors that are thought to influence real earnings management. Board of directors size, CEO experience, CEO tenure, company age and profitability on real earnings management. This study grouped real earnings m... see more

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