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Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
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Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan and Mohd Mohid Rahmat
The presence of board members with good governance attributes is value-relevant since it influences investors? investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters ...
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Yunan Najamuddin, Laraswati Laraswati, Johan Arifin, Neni Meidawati, Muamar Nur Kholid
Pág. 239 - 245
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Mahesa Deni Dwi Permana, Suzy Noviyanti
Pág. 1655 - 1662
The object of this research is manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The purpose of this study is to obtain knowledge about the influence of auditor independence, good corporate gov...
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Agnes Megawaty Lumban Gaol, Suzy Noviyanti
Pág. 772 - 785
This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data u...
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Anisa Dewi Puspita, Tina Kartini
Pág. 330 - 337
The purpose of this study is to determine whether there is an effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study ...
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Wahyu Febri Ramadhan Sudirman,Anggun Pratiwi,Ravi Adams
Pág. 91 - 108
The board of directors is one of the components of corporate governance used by the company to improve the firm's performance both in the long and short term so that the characteristics of the board become one of the key factors to running a good governa...
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Isaac Akomea-Frimpong, Emmanuel Senior Tenakwah, Emmanuel Junior Tenakwah and Mary Amponsah
This paper assesses the relationship between corporate governance practices and the performance of pension funds in Ghana, which is an emerging market. Data for this study came from two sources: surveys of pension fund managers and annual financial repor...
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Sari Mustika Widyastuti,(Universitas TamansiswaIndonesia)Inten Meutia,(Universitas SriwijayaIndonesia)Aloysius Bagas Candrakanta,(Universitas SriwijayaIndonesia)
Pág. 13 - 27
This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were compan...
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Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
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