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Does audit committee characteristics a driver in risk disclosure?
Almunawwaroh, Medina; Setiawan, Doddy - In: Cogent Business & Management 10 (2023) 1, pp. 1-10
Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an important aspect of a company … transparent in delivering information to its stakeholders. Based on risk disclosure information, stakeholders are anticipated to … make better judgments. This study aimed to examine the influence of audit committee characteristics on risk disclosure …
Persistent link: https://www.econbiz.de/10014527365
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The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report
Hendrati, Ignatia Martha; Soyunov, Begench; Prameswari, … - In: Cogent business & management 10 (2023) 1, pp. 1-20
In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that...
Persistent link: https://www.econbiz.de/10014452158
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Effect of profitability, audit committee, company size, activity, and board of directors on sustainability
Kalbuana, Nawang; Kusiyah, Kusiyah; Supriatiningsih, … - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples...
Persistent link: https://www.econbiz.de/10014441915
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CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance
Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; … - In: Cogent business & management 10 (2023) 1, pp. 1-22
This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study,...
Persistent link: https://www.econbiz.de/10014460828
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The role of political connection to moderate board size, woman on boards on financial distress
Nuswantara, Dian Anita; Fachruzzaman; Prameswari, Riski Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-27
This study aims to obtain empirical evidence of the effect of Board Size, Woman on Boards on Financial Distress, as well as the Role of Political Connections in Moderating Board Size, Woman on Boards on Financial Distress. This study seeks to identify the effect of Board Size, Woman on Boards on...
Persistent link: https://www.econbiz.de/10014452156
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The role of research & development as mediating the effect of male CEO masculinity face on earnings management : evidence from Indonesia
Prasetyo, Indra; Aliyyah, Nabilah; Endarti, Esa Wahyu; … - In: Cogent business & management 9 (2022) 1, pp. 1-21
This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the role of research & development in mediating the influence of male CEO masculinity on earnings management. This study uses a quantitative approach with a...
Persistent link: https://www.econbiz.de/10014443887
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The effect of profitability, board size, woman on boards, and political connection on financial distress conditions
Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; … - In: Cogent business & management 9 (2022) 1, pp. 1-22
This research proves the consistency of Agency Theory as a solution to explain the role of the influence of profitability, board size, woman on board, which is divided into two, namely woman on board of commissioner and woman on board of directors, as well as political connections to financial...
Persistent link: https://www.econbiz.de/10014443933
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CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance
Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-22
This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study,...
Persistent link: https://www.econbiz.de/10014527392
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The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report
Hendrati, Ignatia Martha; Soyunov, Begench; Prameswari, … - In: Cogent Business & Management 10 (2023) 1, pp. 1-20
In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that...
Persistent link: https://www.econbiz.de/10014527756
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Effect of profitability, audit committee, company size, activity, and board of directors on sustainability
Kalbuana, Nawang; Kusiyah, Kusiyah; Supriatiningsih, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-17
This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples...
Persistent link: https://www.econbiz.de/10014505622