This research study aims to obtain empirical evidence the influence of company characteristics (firm size, profitability, leverage and liquidity) good corporate governance (audit committee, board public ownership structure) toward risk management disclosure. uses Index Enterprise Risk Management (IERM) as parameter secondary data, population Property Real Estate companies listed on Indonesia St...

The purpose of this study was to determine and analyze the effect institutional ownership on earnings management. To find out managerial size board commissioners proportion independent audit committee firm leverage financial performance. management result research is that has no This explains occurrence influence institutions have shares in company concerned. Managerial from directors or manage...

This study aims to analyze the role of tax avoidance in mediating effect corporate governance and leverage on company profitability. The population this was 338 companies. sampling method used purposive obtained 132 companies as objects research. research data from financial statements service listed Indonesia Stock Exchange for period 2013-2016. testing is multiple linear analysis path analysi...

Financial statements can be a powerful way to disseminate information about company’s finances or operations. Alchian’s (1950) evolutionary theory of economic change posits that market forces will naturally regulate businesses. This compiles and analyzes the empirical evidence empirically explore, from an Indonesian perspective, how corporate governance, internal audit quality, external pressur...

This study examines the extent to which characteristics of audit committee chair enhance quality financial reports and reduce possibility for companies receive a modified opinion (MAO) from an external auditor. We apply logistic regression investigate influence Audit Committee Chair (ACC) on FRQ (FRQ), sample 460 firm-year observations (service industrial company listed) Amman stock exchange ye...

Abstract : This study aims to analyze the effect of leverage and good corporate governance on disclosure sustainability reports. The research sample used was state-owned enterprises, for 2016-2020 period. number samples in this 77. Purposive sampling technique study. data analysis multiple linear regression test. dependent variable is reports which are measured based Global Reporting Initiative...

We investigate whether the risk management committee and independent commissioner contribute to audit fee. use 720 observations from Indonesian listed companies for 2015–2018. ordinary least square analysis address our hypotheses. The result shows that proportion of commissioners weakens relationship between RMC fees. Our study proved existence a would lead higher demand coverage. As result, fe...