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Volume 9 Number 2 Year 2034

9 articles in this issue 

Patricia Gabriela Christian,Dedhy Sulistiawan

This  study  examines  the  role  of  CEO  narcissism  to  earnings  management.  Samples  are non-financial companies listed in  Indonesian  Stock  Exchange.  Three indicator... see more

Pags. 135 - 148  

Tubagus Algan Roiston,Iman Harymawan

This study examines the association between CEO duality, CEO ownership and financial footnotes readability. The data were collected from 1,469 non-financial firms listed on the Indonesian Stock Exchange (IDX) between 2010 and 2018. Using ordinary least sq... see more

Pags. 149 - 168  

Poppy Nurmayanti,Novita Indrawati,Emrinaldi Nur DP

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experie... see more

Pags. 169 - 188  

Sansaloni Butar-Butar

This study examines the effect of managerial characteristics on investment efficiency.  More specifically managerial capabilities, reputation and its interaction effect are expected to increase investment efficiency. For the test of hypothesis, firms... see more

Pags. 189 - 204  

Naupal Alfarisyi,Yossi Diantimala,Rizal Yahya,Muhammad Saleh

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 w... see more

Pags. 205 - 222  

Utpala Rani,Octavia Lhaksmi Pramudyastuti,Agustina Prativi Nugraheni

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using conten... see more

Pags. 223 - 240  

Andriati Fitriningrum,Andrey Hasiholan Pulungan,Ni Made Ayu Diah Pradnya Dewi,Nadya Nurul Imani

The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or u... see more

Pags. 241 - 260  

Winwin Yadiati,Prasojo Prasojo,Inon Listyorini,Ifah Rofiqah,Rosyid Nur Anggara Putra

The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 ... see more

Pags. 261 - 280