+2 MM articles scientifics and academics

2.022 Articles

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Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan dan Nilai Perusahaan: Kasus Indonesia

Fachruddin Nur,Erwin Saraswati,Wuryan Andayani

Penelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan (Corporate Sosial Responsibility/ CSR) dan pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Teknik pemilihan sampel menggunaka... see more

Corporate social responsibility | Firm value | Disclosure | Board size | Managerial ownership

Jurnal Dinamika Akuntansi dan Bisnis , 2019

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The Role of Corporate Governance as a Moderating Variable on Earnings Management and Carbon Emission Disclosure

Ayu Astari,Erwin Saraswati,Lilik Purwanti

The purpose of this study is to examine the influence of earnings management on carbon emission disclosure with corporate governance as a moderating variable. The population was companies in the sector of industry and chemical, agriculture, energy, transp... see more

Earnings management | carbon emission | corporate governance | disclosure

Jurnal Dinamika Akuntansi dan Bisnis , 2020

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Do Vision and Mission Really Matter? The Management Control Experiences of Reformed Public Hospitals in Indonesia

Made Aristia Prayudi, Nurkholis Nurkholis, Erwin Saraswati, Mohamad Khoiru Rusydi

JPBReview e-ISSN: 2525-3654 , 2023

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Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture

Komang Adi Kurniawan Saputra, Bambang Subroto, Aulia Fuad Rahman, Erwin Saraswati

This study aims to develop a model framework to identify the determinants of factors that influence sustainable performance practices in the hospitality sector. This study uses explanatory research. The unit of analysis in this study is the hotel's genera... see more

Jurnal Ilmiah Akuntansi dan Bisnis , 2023

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Reduced Audit Quality Practices among Local-Government’s Internal Auditors: What to do with Stress and Working Condition

Rinto Ariwibowo, Nurkholis Nurkholis, Erwin Saraswati

This study aims to reveal the influence and effect of stress and its ?predecessor through ?the lens of Job-Demand ?Resource Theory (JD-R). ?This research utilizes the quality of working life and work ?interference with personal life as ?predictors of stre... see more

Jurnal Ilmiah Akuntansi dan Bisnis , 2023

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The Complexity of Relationship between Corporate Social Responsibility (CSR) and Financial Performance

Golrida Karyawati P, Bambang Subroto, Sutrisno T, Erwin Saraswati

Emerging Markets Journal , 2018

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The effect of auditor rotation, fee, tenure and professional skepticism on audit quality

Prabowo Hadi Asmoro, Erwin Saraswati, Zaki Baridwan

International Journal of Research In Business and Social Science , 2022

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Pengungkapan Corporate Sosial Responsibility, Media Exposure dan Profitabilitas

Erwin Saraswati, Upik Nindi Febryanti, Ananda Sagitaputri

This research examined the impact of corporate social responsibility (CSR) disclosure on firms’ profitability moderated by media exposure. The samples selected were 15 agricultural firms listed on Indonesian Stock Exchange for the period of 2016-2018. The... see more

E-Jurnal Akuntansi , 2020

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The effect of financial and non-financial performance on investors’ reactions: The role of corporate governance mechanisms as moderating

Intadaviqotul Minakh, Erwin Saraswati, Abdul Ghofar

International Journal of Research In Business and Social Science , 2021

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