Zobrazeno 1 - 10
of 99
pro vyhledávání: '"Rusmin Rusmin"'
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This research utilizes a fixed effect model to examine how uncertainty avoidance, as a cultural value of a nation, and the financial health of the firms impact earnings management practices in nine Asia-Pacific countries. This study reveals that comp
Externí odkaz:
https://doaj.org/article/09d9bca8829b4c53b81c5c84f9e9bcd7
Publikováno v:
Environmental Economics, Vol 14, Iss 1, Pp 91-103 (2023)
There is a growing concern about environmental issues, particularly carbon emissions, in many countries. Indonesia, with its huge population, also suffers from excessive carbon emissions. This study aims to investigate the effect of family businesses
Externí odkaz:
https://doaj.org/article/2a0223e98db84e139c8aaf05bf0f80f4
Publikováno v:
Cogent Social Sciences, Vol 9, Iss 2 (2023)
AbstractThis study empirically analyzes how earnings management and board independence mediate the link between family ownership and environmental disclosures, using a sample of non-financial firms listed on the Indonesia Stock Exchange (IDX) for the
Externí odkaz:
https://doaj.org/article/5e0997638e11432589fde7ce463231e0
Publikováno v:
Investment Management & Financial Innovations, Vol 19, Iss 4, Pp 207-217 (2022)
This paper examines whether family-controlled and financially healthy firms practice earnings management. The data collection focuses on non-financial firms listed on the Indonesia Stock Exchange for the fiscal year 2017–2019. Family and financiall
Externí odkaz:
https://doaj.org/article/df035a8300874f8aac3eae86d20948cc
Publikováno v:
Cogent Economics & Finance, Vol 10, Iss 1 (2022)
This study considers the effect of ownership characteristics on carbon emission disclosures using balanced panel data and a matched-pair design of 124 annual reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2017–20
Externí odkaz:
https://doaj.org/article/71f66bb3333944a8a8a572a03f7a4000
Autor:
Rusmin Rusmin
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 18, Iss 1, Pp 1-15 (2016)
Penelitian ini menguji hubungan antara kualitas audit, nilai budaya, ukuran perusahaan dan kualitas laba yang dilaporkan, dengan menggunakan 328 perusahaan transportasi sebagai sampel untuk periode 2004-2009 pada tujuh negara di Asia. Penelitian ini
Externí odkaz:
https://doaj.org/article/0d0699f69e5d4b8f8436c44c1b57d67d
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 8, Iss 2, Pp 88-109 (2014)
This study examines the outcome of decentralisation reforms in Indonesia, focusing on the association between demographic characteristics and differences in the financial condition of local governments units. It investigates cross-sectional data pert
Externí odkaz:
https://doaj.org/article/19bf0aa263534cf69f3e3243bf57f3ac
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 7, Iss 2, Pp 25-32 (2013)
This study investigates the extent and the determinants of tunnelling behaviour in five ASEAN countries (i.e. Indonesia, Malaysia, Philippines, Singapore, and Thailand). Related party transactions (RPTs) in the form of loans to related parties are us
Externí odkaz:
https://doaj.org/article/758686dc761547b687273cbde34f81a4
Autor:
Rusmin Rusmin
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 16, Iss 1 (2016)
Penelitian ini memperluas penelitian sebelumnya yang menyelidiki hubungan antara mekanisme pemantauan tata kelola internal dan probabilitas menerima laporan audit yang berkualitas. Elemen tata kelola perusahaan yang dikaji diukur dengan menggunakan l
Externí odkaz:
https://doaj.org/article/5b22da78f86240e8958418429b11f534
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 6, Iss 2, Pp 19-34 (2012)
This paper explores corporate sustainability disclosure practices in a global context. A unique sample of 2009 sustainability reports from some of the world’s largest companies in 24 diverse countries are examined using a comprehensive disclosure i
Externí odkaz:
https://doaj.org/article/93027f48850946ed905e1fcd6ef2eefa