This research aims to explain the influence of stakeholder demand (equity investor demand, debt investor demand, Supplier Demand  and customer demand) on  earnings  quality.  The  next  objective  is  to  see  the  influence  of  Corporate Governance  as  a  moderating  variable  in  the ...

Abstract  This study provides empirical evidence on the effectiveness of the Determinants of SPI (Internal Supervisory Unit) at all state universities in Indonesia. The sample of this  study  was  76  state  universities  with  174  observed  respondents.  Data was obtained using  a  simple  random  sampling  technique  and ...

This  study  aims  to  conduct  empirical  testing  of  the  effect  of  social  contracts identified as mutual relationship, mutual trust, mutual benefit, mutual contribution, and service level agreement on the disclosure of cybersecurity ethics. Integrative Social Contract Theory is used to explain the effect of a company's...

Penelitian ini memiliki dua tujuan. Pertama, menguji pengaruh kepemilikan keluarga, kepemilikan asing, keberadaan direksi dan atau dewan komisaris dalam kepemilikan keluarga serta kepemilikan asing terhadap transaksi pinjaman berelasi oportunis. Kedua, memberikan bukti empiris dampak transaksi pinjaman berelasi oportunis terhadap nilai perusahaam...

This study provides empirical evidence on the influence of governance, Hexagon Fraud   Theory on Fraudulent Financial Statement. This study also provides empirical evidence whether Hexagon Fraud   Theory moderates the influence of Governance on Fraudulent Financial Statement. This study includes 416 years of data from 7 years of observation....

Achmad Subaki: T4019080028, 2022. The Influence of Professionalism, Organizational Commitment, and Leadership Style on the Performance of Internal Auditors with Job Satisfaction as Mediating Variables (Empirical Study on Internal Auditors of BUMN Go Public). Promotor Prof. Dr. Rahmawati, M.Sc., Akt; Co Promotor 1 Dr. Wahyu Widiarjo, SE., M.Sc., Co...

<p>The study aims to measure human capital from both quantitative and qualitative aspects using the Alternative Human Development Index (AHDI) approach, mapping the distribution of economic growth and human capital using the Geographic Information System &#40;GIS&#41; approach, measure the...

<p>The Covid 19 pandemic has had a major impact on changes in the health, social and economic conditions of people in Indonesia. These changes require the government to make adjustments in all areas. Implementation of the Budget Refocusing policy became one of the strategies in coping with the crisis due to the impact of...

<p>Rendahnya Pengungkapan Emisi Karbon (Carbon Emission Disclosure) di negara anggota Group of Twenty (G20) dan tingginya emisi karbon atas aktivitas industri sebagai penyebab kerusakan lingkungan menjadi alasan pentingnya dilakukan penelitian ini. Menurut tujuan pembangunan berkelanjutan (SDGs)...

<p>ABSTRAK</p><p>Penelitian ini mengeksplorasi Pengungkapan Cultural Heritage berdasarkan Teori Ekologi Budaya. </p><p>Dimensi teori yang digunakan adalah Culture Core dan non Culture Core di Indonesia. </p><p>Teori Ekologi Budaya digunakan untuk menjelaskan pengaruh...