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30.719  Articles
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This study aims to investigate the involvement of Indonesian firms in tax haven jurisdiction and their corporate tax avoidance activities. Employing Indonesian companies listed in the Indonesia Stock Exchange and the ICIJ Offshore Leaks Database from 2005... see more

Prior studies show that profitability is the main financial aspect that determines a firm’s dividend policy. To add to the Indonesian’ dividends literature, this study examines the role of earnings and tax as dividend policy in Indonesian listed firms. Th... see more

This study examines the influence of financial statement transparency, institutional investor stability, audit tenure, and conservatism on stock price crash risk. Using firms listed on the Indonesia stock exchange from 2011 to 2015 as research samples, 74... see more

The objective of this research is to empirically identify the profitability determinants of mining companies listed on the Indonesian Stock Exchange from 2015 - to 2019. Those determinants of profitability investigated in this study are Liquidity, Firm Si... see more

This study examines the effect of gender on board on firm performance in Indonesia through innovation as mediation. The independent, dependent, and mediating variable used in this research is the gender of the board of directors, firm performance, and inn... see more

This study examines the influence of financial statement transparency, institutional investor stability, audit tenure, and conservatism on stock price crash risk. Using firms listed on the Indonesia stock exchange from 2011 to 2015 as research samples, 74... see more

Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the ... see more

Research aims: This study aims to examine investor reaction to financing sources due to its pecking order theory hierarchy.Design/Methodology/Approach: This research used a purposive sampling method of manufacturing listed firms on the Indonesia Stock Exc... see more

Abstract. The aim of this study is to analyze the effect of ownership structure and cashflow to the non-financial firms’ dividend payout ratio listed in Indonesian StockExchange (IDX). The samples of this study are 63 firms over the period 2009 – 2013.Thi... see more

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