PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAANPERBANKAN DI BURSA EFEK INDONESIA TAHUN 2013 - 2015 [PDF]
, 2017 This study aimed to obtain evidence about the effect of the audit committee charactersitic to bankin firms performance. The control variable used were Leverage. Banking firms performance is measured by ROA.
ADIATI, Yashita +1 more
core +1 more source
Falling pupil numbers and school closures: Setting a research agenda for a new era of precarity
British Educational Research Journal, EarlyView.Abstract This paper explores the significant phenomenon of decreasing pupil numbers in England due to lower birth rates and the impact of a school closure on a school community. It then discusses how the sociology of education might research this major issue.
Eleanor Fagan, Alice Bradbury
wiley +1 more source
Pengaruh Struktur Kepemilikan Terkonsentrasi dan Karakteristik Komite Audit terhadap Tingkat Keinformatifan Laba [PDF]
, 2015 This research aimed to examine the effect of concentrated ownership structure and the audit committee characteristics on the earnings informativeness, as well as examine the negative effect of concentrated ownership on the relationship of audit ...
Fuad, F. (Fuad), Hakim, M. I. (Muhammad)
core
British Educational Research Journal, EarlyView.Abstract Alongside the growing teacher supply crisis, there are widespread concerns about the mental health and well‐being of teachers, leading to a growing interest in the concept of teacher resilience. In this article, we investigate the possibilities for promoting teacher resilience at the school level using a novel participatory approach. We report
Steph Ainsworth +3 more
wiley +1 more source
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN TIPE AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL [PDF]
, 2017 This research aims to analyze the audit committee characteristics and External Auditor type that influencing the intellectual capital disclosure at the financial companies listed on the Stock Exchange in 2015. The audit committee characteristics that was
HARYANTO , Haryanto, ICHSANA, Dara Bella
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Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 Based on the Agency theory, there is a conflict of interest between management and ownership. The separation of financial and control features leads to the Agency cost that is achieved by managers' opportunistic behaviors with respect to information ...
Mahdi Moradzadeh Fard +2 more
doaj
Audit Committee Attributes and Cosmetic Accounting [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2020 Contrary to Stewardship theory, which regards corporate managers as the guardians of the long-term interests of owners, the Agency theory proposes that the conflict of interests between owner and management causes information asymmetry between the ...
نجمه حاجیان +2 more
doaj
, 2016 The objective of the study are to examine the effect of audit committee effectiveness and the timeliness of financial reporting on manufacturing companies, which listed on Indonesia Stock Exchange in 2012-2014.
HASTUTI, Juwita, MEIRANTO, Wahyu
core
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
, 2017 This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variable in this research is the external auditor fee.
ACHMAD , Tarmizi +1 more
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