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...

The aim of this study is to examine the determinants of students’ perceptions of the Green University. The authors also examine whether students’ perceptions of the Green University are determined by the type of sustainability-related subjects that they have been taken to date. The authors...

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...

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 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...

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...