Similar Search Results

A review of COVID-19 related research in accounting

Harymawan, Iman; Rahayu, Nadia Klarita - In: Cogent business & management 9 (2022) 1, pp. 1-14

responsibility, firm performance, financial crisis, risk, and corporate governance. The results of this study are expected to help …

Persistent link: https://www.econbiz.de/10014436078

Islamic index, independent commissioner and firm performance

Gati, Vidia; Nasih, Mohammad; Agustia, Dian; Harymawan, Iman - In: Cogent business & management 7 (2020) 1, pp. 1-12

The prime objective of this study is to examine the effect of Sharia firms and their performance in Indonesia. Sharia …) in the 2012-2018 period. The result shows that Sharia firms have better performance compared to non-Sharia firms …. Additionally, Sharia firms with a smaller size of independent commissioners are associated with higher performance. These positive …

Persistent link: https://www.econbiz.de/10012649842

Independent audit committee, risk management committee, and audit fees

Larasati, Dyah Ayu; Ratri, Melinda Cahyaning; Nasih, … - In: Cogent business & management 6 (2019), pp. 1-15

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...

Persistent link: https://www.econbiz.de/10012623508

Internal audit functions and audit outcomes : vidence from Indonesia

Dzikrullah, Achmad Dzulfikar; Harymawan, Iman; Ratri, … - In: Cogent business & management 7 (2020) 1, pp. 1-21

The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function)...

Persistent link: https://www.econbiz.de/10012626140