7 articles in this issue
Naila Nisrina
This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable. Using probability sampling method, 1,018 non-financial companies listed on Indonesia Stock Ex... see more
Gazani Izmar Muhammad,Y. Anni Aryani
The purpose of the study is to analyze the effect of carbon disclosure on firm value and examine the moderation effect of foreign ownership. This study used all of the companies listed on the Indonesia Stock Exchange (BEI) between 2016 and 2018 as the pop... see more
Kharisma Elfianda Hamidlal,Iman Harymawan
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
Cut Nadhirah Faisal,Yossi Diantimala,Dinaroe Dinaroe
The purpose of this study is to provide a comparative analysis of the quality of Corporate Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of firm size, listing age, internationalization, and auditor size on CIFR ... see more
Nurcahyono Nurcahyono,Ayu Noviani Hanum,Fatmasari Sukesti
Return is one of the main motivations for investing, the higher the expected return investors will receive, the more they will attract investors. This study analyzes and empirically proves the effect of the COVID 19 outbreak on the Indonesian stock exchan... see more
Sansaloni Butar Butar,Monika Palupi Murniati
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
Suryo Pratolo,Arifin Hamsyah Mukti,Hafiez Sofyani
This study aims to investigate the influence of transformational leadership and organizational commitment on performance-based budgeting systems of Indonesian universities. It also examines the impact of performance-based budgeting systems on universities... see more