Purpose – The purpose this study is to investigate the level of fraud awareness of the private sector in Indonesia, as well as steps that have been taken by corporations to detect or prevent fraud. Design/methodology/approach – This paper presents a descriptive survey. In total, 67...

This research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffirming the auditor-client relationship, increasing...

Purpose: This paper aims to examine the association of corporate social responsibility (CSR), family ownership and earnings management. Design/methodology/approach: The authors specifically examine mining companies listed in Indonesia Stock Exchange during 2012-2014. Total observations are 105...

Purpose: This study aims to investigate both the direct and indirect associations of environmental disclosures with financial performance, environmental performance and firm value. Design/methodology/approach: The samples are companies listed on the Indonesia Stock Exchange in the agriculture...

The purpose of this study is to investigate whether companies listed on the Jakarta Stock Exchange (JSE) conduct efficient or opportunistic earnings management and to examine the effect of ownership structure, firm size, and corporate-governance practices on it. Using multiple regressions, we...

Purpose –The authors examine four dividend features: dividend-paying status, dividend size, dividend changes, and dividend persistence. The samples consist of 90 firms from the manufacturing industry in the years 2005-2009. Multiple regression is used for testing hypotheses....

Purpose: This study aims to examine the effect of the audit committee characteristics on forward-looking disclosure. Design/methodology/approach: The characteristics of audit committee that examined are audit committee expertise, audit committee meeting frequency and audit committee size. To...

Purpose: The purpose of this study is to examine the effect of business uncertainty on the information technology (IT) governance of listed firms in Indonesia. Design/methodology/approach: The samples are listed firms in Indonesia Stock Exchange for the years 2015–2018. Total observations are...

Purpose This study aims to examine the effect of enterprise risk management (ERM) on financial performance and firm value, as well as the moderating role of environmental, social and governance (ESG) performance. Design/methodology/approach The samples in this study are listed companies in the...