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Within the environmental, social, and governance (ESG) disclosure–corporate sustainability performance (economic, environmental and social; EES) framework, our empirical analysis examined the impact of ESG information disclosure on EES sustainability ...
M. Alsayegh+2 more
semanticscholar +1 more source
Komparasi Rasio Profitabilitas: PT. Telkom Indonesia Sebelum dan Selama Pandemi Covid-19
The key in assessing the success of a country is to look at the conditions in maintaining its economy, especially during the coronavirus disease (covid-19) pandemic which makes the world economy weaken.
Diah Fitriyani+2 more
doaj +1 more source
Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Manajemen Terhadap Kinerja Pegawai
Employee performance can be achieved if the company properly implements an accounting information system and management control system. This study aimed to determine the effect of accounting information systems and management control systems on the ...
Sri Mulyani Lubis+2 more
doaj +1 more source
Perkembangan Akuntansi dalam Menghadapi Pesatnya Kemajuan Teknologi
This research aims to see whether the rapid advancement of technology has a positive impact on accounting science, especially the accounting profession, or vice versa, this technological development has a negative impact on accounting science, especially
Citra Puspa
doaj +1 more source
Mandating Disclosure in Municipal Securities Issues: Proposed New York Legislation [PDF]
This article surveys the existing mechanisims (primarily stemming from federal law) resulting in financial disclosure in connection with the offering and sale to the public of securities of New York municipal issuers.
Currier, Thomas S.
core +2 more sources
Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara
The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance ...
Zahrah Indah Ferina+2 more
doaj +1 more source
Chatbot identity disclosure negatively affects customer purchases because customers perceive the disclosed bot as less knowledgeable and less empathetic.
Xueming Luo+3 more
semanticscholar +1 more source
This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018.
Herawansyah Herawansyah+2 more
doaj +1 more source
Disclosure theories and disclosure measures [PDF]
En la literatura sobre divulgación de información se han desarrollado diversas teorías para explicar los motivos que llevan a las empresas a divulgar más información. La evidencia empírica no apoya consistentemente las teorías y los resultados encontrados son contradictorios.
Francisco Bravo Urquiza+3 more
openaire +3 more sources
The purpose of this research is to examine the factors that influence the Internal Audit Effectiveness conducted by staff or managers of internal auditors in Jakarta. The independent variabel of this research is Information Technology Usage, and Internal
Idha Azizah, Nurul Fadhilah Farid
doaj +1 more source