This study, conducted between 2016-2021 on Southeast Asian mining companies, introduces the Modified Enterprise Risk Management (ERM) Index (MERMi) to measure the implementation of ERM based on the COSO 2017 principles. The study found that ERM implementation is influenced by industry...

Objective – The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of...

Objective – This research examines the effect of company size, changes in out-cash flow, return on assets, conservatism, and profit levelling on earnings management.Methodology/Technique – The results of this research show that banking capital structure, capital intensity, intensity of...