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...

The aim of this research was to analyze the relationship between managerial overconfidence and audit fees. Furthermore, this study also examined the effect of audit committee characteristics on the relationship between overconfident managers and audit fees. This study used 527 observations from...

The aim of this research is to examine and analyze the association betwen audit adjustment and earnings quality. Samples used in this research are banking companies listed on the Indonesia Stock Exchange during the period 2012-2016, a total of 358 samples from 42 companies. This research...

This research aims to analyze whether female audit engagement partners offer higher audit quality than male audit engagement partners. The results show that companies which are audited by female engagement partners have no significant associations with audit quality. Meanwhile, it also shows...

The purpose of this study is to investigate whether the transparency of social media and press releases can detect the financial fraud. This study uses 723 observational samples from 369 companies listed on the Indonesia Stock Exchange from 2015 to 2016. This study shows that social media...

The purpose of this study is to investigate the relationship of firms with family ownership and their performance in Indonesia and further examine on how political connections affect this relationship. This study used 933 samples from 413 companies listed on the Indonesia Stock Exchange (IDX) in...

This study examines the relationship between firm-level political connections and stock price crash risk in Indonesia. It employs the difference-in-difference design to deal with the self-selection bias issue regarding the choice of the firms to become a politically connected firm. We use the...

This study examines the impact of military connection and politically connection on Corporate Social Responsibility Disclosure. Using 110 firm year observations of Indonesia listed firms, we predict that the presence of military or politically connection in firm's board will increase the...

The purpose of this research was to examine the relationship between firm size, corporate governance, and carbon emission disclosure (CED) in Indonesia, a country with rich natural resources.This study focused on the mining and agricultural industries to better capture the disclosure behavior of...

This research examines the relationship between politically connected independent commissioners and independent directors on firm performance. The sample are all listed companies on the Indonesia Stock Exchange (IDX) from 2010-2017. In this study, we employ the ordinary least squares (OLS)...