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Effect Corporate Governance and Taxation Reform of Profit and and Tax Management on Listed Companies in Indonesian Stock Market

Maulamin, Taufan - 2017

This research aims to investigate corporate governance and tax reform with regards to ABTXD. ABTXD is a substitute for … income tax rate in Indonesia, (2) tax management performed by company depends on tax facility,(3) earning management …

Persistent link: https://www.econbiz.de/10012963140

Political Connections, Related Party Transactions, and Auditor Choice : Evidence from Indonesia

Habib, Ahsan - 2017

choice in Indonesia. Our study is motivated by conflicting findings in the literature on whether politically connected firms … higher-quality financial reporting and, hence, appoint Big 4 auditors. Using data from Indonesia, we find support for the …

Persistent link: https://www.econbiz.de/10012963866

Earnings Management, Corporate Governance and Tax Avoidance : The Case in Indonesia

Kurniasih, Lulus - 2018

Objective – This study aims to determine the effect of earning management and corporate governance mechanisms on corporate tax avoidance.Methodology/Technique – Corporate governance mechanisms use institutional ownership, the size of the board of commissioners, the percentage of independent...

Persistent link: https://www.econbiz.de/10012926693

Cash Holdings, Corporate Governance Structure and Firm Valuation

Lee, Cheng-Few - 2010

Firms with higher board independence, smaller boards, and lower expected managerial entrenchment, have lower cash holdings. We find that the positive association between cash holdings and managerial entrenchment is mitigated by stronger board structures. Specifically, in firms with higher...

Persistent link: https://www.econbiz.de/10013150613

Remuneration Committees, Executive Remuneration, and Firm Performance in Indonesia

Harymawan, Iman - 2020

Indonesia is currently in the process of mandating the establishment of Remuneration Committees (RCs) for all listed … companies. However, little is known about the effectiveness of RCs in Indonesia. This study sheds light on this issue, by … examining the relationships between RCs, executive and board of director remuneration, and firm performance in Indonesia. This …

Persistent link: https://www.econbiz.de/10012838612

The Effects of Good Corporate Governance for Corporate Value in Plantation Companies at Indonesian Stock Exchange (IDX)

Yefni - 2017

Objective – This research aims to identify the effect of good corporate governance (‘GCG') factors such as the size of the board, the presence of independent commissioners and audit committees, managerial ownership, and institutional ownership on corporate value (price to book value). This...

Persistent link: https://www.econbiz.de/10012952011

Risk Assessment and Earning Management in Banking of Indonesia : Corporate Governance Mechanisms

Nugrahanti, Trinandari Prasetya - 2017

Objective – The aim of this study to investigate the impact of risk assessment using the risk inherent and quality implementation of quality risk management in the operational activities of banking operations to earnings management practices through loss loan provisions and examine whether the...

Persistent link: https://www.econbiz.de/10012952066

The Effect of Corporate Governance on Firm Performance : Empirical Evidence from Indonesia

Ing Malelak, Mariana - 2017

consistency of the application of corporate governance in Indonesia since 2001. Confirmed that Corporate Governance (Board and … Ownership Structure) have significant effect on firm performance in Indonesia.Type of Paper: Empirical …

Persistent link: https://www.econbiz.de/10012952148

Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia's Mining Companies Value?

Putri, Nadia Azalia - 2017

) listed in Indonesia Stock Exchange period 2011-2015.Methodology/Technique - Intellectual capital was measured by Value Added …

Persistent link: https://www.econbiz.de/10012952437

Accounting Conservatism Analysis in Indonesia after Adoption of IFRS and Relation to the Characteristics of the Board As One of the Mechanism of Corporate Governance (Empirical Stu...

Husein Pulungan, Muhammad Sadat Sadat - 2017

This study aims to analyze the level of accounting conservatism in companies listed on the Stock Exchange. Analysis of accounting conservatism was performed using quantitative methods. Accounting conservatism roommates applied in different levels are influenced by external and internal factors....

Persistent link: https://www.econbiz.de/10012958975