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
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
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
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
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
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
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
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