Results 131 to 140 of about 182,028 (297)

PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Pemerintah yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2016) [PDF]

, 2018
The purpose of this research is to see the effect of audit committee, audit committee meeting, audit committee financial expertise, institutional ownership, and government ownership either jointly or separately against audit delay to the government ...
ROHMAN, Abdul, SUMMAYA, Wirda
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Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

PENGARUH TINGKAT SPESIALISASI INDUSTRI AUDITOR DAN KOMITE AUDIT TERHADAP BIAYA UTANG [PDF]

, 2018
Research about relationship between audit quality and cost of debt has been extensively researched. Proxy to measure audit quality are different between one and another research.
SAPUTRO, Dejan, YUYETTA, Etna Nur Afri
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Circular Economy Pathways for Airport Climate Change Mitigation

Business Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli, Davide Calandra, Federico Lanzalonga, Paolo Biancone   +3 more
wiley   +1 more source

ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CASH HOLDINGS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012-2015) [PDF]

, 2017
This study examines the relationship between corporate governance mechanism and cash holdings. The analysis used corporate governance mechanism such as board of commission meeting, audit committee size, audit committee financial expertise, audit ...
HARTO, Puji, ZAINAL, Aulia Nurrachmat
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Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP TINGKAT PENGUNGKAPAN SUKARELA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015) [PDF]

, 2018
This research was conducted to analyze the influence of audit committee characteristics that are measured by audit committee independence, size, financial expertise and frequency of meetings to corporate voluntary disclosure. Data that used ad object in
LAKSITO, Herry, SAPUTRA, Dicky Mahardika
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Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk

Journal of Innovation & Knowledge
This study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial EU firms between 2018 and 2023. The dependent variable, fraud risk, is proxied by the Beneish M-Score.
Isabella Lucuț Capraș, Monica Violeta Achim, Birjees Rahat, Giuseppe Nicolò   +3 more
doaj   +1 more source

Pengaruh Efektivitas Komite Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan [PDF]

, 2017
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. The audit committee effectiveness based on
Hastuti, J. (Juwita), Meiranto, W. (Wahyu)   +1 more
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