Purpose: This study aims to provide more detailed knowledge of how the performance of Indonesian SOEs is described from the perspective of managerial performance and financial performance. Design/methodology/approach: The method used in this study is comparative analysis where managerial...

Corruption within corporate entities continues to be a relatively overlooked yet significant issue to date. This study seeks to investigate the impact of corruption on the quality of earnings. The sample comprises 846 firm-years listed on the Indonesian Stock Exchange. Earnings quality...

Previous empirical research suggests that the characteristics of individuals in the board of directors or peak management teams should be examined. There is a significant gap related to the role of women in the upper level of management and disclosure of carbon emissions. Therefore, this study...

This study aims to examine whether family control has a positive effect on earnings management of manufacturing companies and whether leverage weakens the positive effect of family control on earnings management. This study uses panel data for the 2015-2019 observation year. The research...

Earnings management is a behavior performed by management to show good performance to principals. This effort creates information bias in the study of agency theory, which in turn increases information asymmetry. In Indonesia, the average company has a family ownership structure. Therefore, this...

This study seeks to supply empirical evidence for how board characteristics influence corporate governance compliance in the Indonesian banking industry. Corporate governance compliance level represents a company's actions to fulfill regulatory obligations that aim to protect the public from...

The pandemic leap continues and only makes things worse. Sharp criticism continues to pour in about what measures it can put in place to reduce the social crisis. Although some have accused the restrictions of being relaxed (lockdown), it does not improve human nature, which instinctively...