This research provides recommendations for the development of an initiative of the President of the Republic of Indonesia (Presiden Republik Indonesia), Joko Widodo (Jokowi), namely the implementation of a competition to ...

The inclusion of explanations related to indigenous peoples (ip s) in Nationally Determined Contributions (ndc s) contributes to amplifying the harmony between climate change (cc) and the rights of ip s. The existence of ...

Penelitian ini menguji keberadaan pengaruh modal intelektual dan pengungkapannya terhadap kinerja perusahaan tahun ini dan satu tahun yang akan datang. Penelitian sebelumnya hanya menguji pengaruh modal intelektual terhadap ...

Keterlambatan audit adalah jarak waktu antara tanggal neraca dengan tanggal laporan audit ditandatangani. Tujuan penelitian ini adalah untuk menganalisis pengaruh atribut perusahaaan dan faktor audit terhadap keterlambatan ...

Fraudulent financial statements is an intentionally misstatement of the financial statements. There are several factors affected the evidence of fraudulent financial statements report. The objective of this research is to ...

Accountants who work in a company that adopted an excellent corporate ethical value are believed to have a higher idealism orientation of ethics. This study empirically examines the role of ethical behavior to influence ...

Leaders with ethical leadership promote ethical conduct to their followers through two-way communication such as setting ethical standards and discipline for those who violate the standards. High ethical leadership of ...

Pengklasifikasian industri dapat dibagi ke dalam tiga sektor jika didasarkan pada aktivitas operasional perusahaan. Perbedaan aktivitas operasional tersebut mengakibatkan perbedaan pada komponen-komponen laporan keuangan ...

This research examines whether bonus plan, political cost, and earning management have influence to the social and environment disclosure quality or corporate social responsibility This research is important due to the ...