Environmental Performance Analysis on Mining and Agricultural Company Listen in Indonesia Shariah Share Index (ISSI) for Year 2011-2016

  Abstract: This study investigates the relationship between firms with family ownership and managerial short-termism and how political connections affect this relationship. The final sample of this study is 959 firms year observations of non-financial firms listed on Indonesia Stock Exchange (IDX) between year 2014 to 2016. We find that firms with lower family ownership […]

An Analysis of Individual and Performance Factor Relation on Public Hospital Employee

Abstract Hospital is an organization that works on society service. One of the efforts to supply optimal service is giving authority or autonomy to the hospital. Giving autonomy on hospital conducting to change the status of the hospital into BLUD (Badan Layanan Umum Daerah) or Regional Public Service Agency (RSPA). RPSA is a work unit […]

The Role of Political Connections on Family Firms’ Performance: Evidence from Indonesia

Abstract: The purpose of this study is to investigate the relationship of firms with family ownership and their performance in Indonesia and further examine on how political connections affect this relationship. This study used 933 samples from 413 companies listed on the Indonesia Stock Exchange (IDX) in the period between 2014 and 2016. Using ordinary […]

Australasian Accounting, Business and Finance Journal

This study examines how the research and development (R&D) investments of listed companies in Indonesia are influenced by the educational characteristics of their CEOs and CFOs. This study uses 368 observations from 150 listed companies on the Indonesian Stock Exchange for the period 2010 to 2015. We find that CEOs with higher educational levels invest […]

Asymmetric impact of textile and clothing manufacturing on carbon-dioxide emissions: Evidence from top Asian economies

Abstract The aim of the current investigation is to analyze the impact of textile and clothing (T&C) manufacturing on carbon dioxide emission (CO2) in top Asian economies. In doing so, the study has utilized the quarterly data of percentage of manufacturing covered by T&C sector and CO2 per capita from the period of 1990 – […]

Political and government connections on corporate boards in Australia: Good for business?

While prior studies document the benefits of political connections in emerging markets, their value in developed markets is less certain. In this study, we examine the types of firms that have directors with political and government connections on their boards and the value of these connections to shareholders in Australia, a developed market with low […]

The effect of firm’s size and leverage on profitability: A panel data approach

The purpose of this study is to investigate the effect of firm’s size and leverage on the profitability of publicly listed firms adopting IFRS. A Panel data fixed-effects regression model is employed to estimate the relationship between firm size and leverage on profitability, while controlling also for the effects of other variables as asset turnover […]

Audit Committee Characteristics, Board Diversity, And Fraudulent Financial Reporting In Malaysia

AUDIT COMMITTEE CHARACTERISTICS, BOARD DIVERSITY, AND FRAUDULENT FINANCIAL REPORTING IN MALAYSIA

We investigate the relationship between audit committee characteristics, board diversity, and the propensity of committing fraud among Malaysian firms. Based on a matched-pair sample of 64 observations for the years 2002–2014, we find limited evidence to suggest that audit committee characteristics matters. However, we find a negative relationship between the percentage of female directors and […]

Independent audit committee, risk management committee, and audit fees

Independent audit committee, risk management committee, and audit fees

This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014–2016. This study uses ordinary least square analysis to prove our hypotheses. We find that participation […]

Government Ownership, Human Resources Disclosure, and Firm Performance: Evidence from the Banking Industry in Indonesia

Government Ownership, Human Resources Disclosure, and Firm Performance: Evidence from the Banking Industry in Indonesia

The purpose of this study is to investigate the relationship between government ownership and the company’s financial performance and to what extent human resource disclosure affects this relationship. This study uses 129 observations of companies in the banking industry listed on the Indonesia Stock Exchange (IDX) from 2014 to 2016 and uses ordinary least square […]