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Katherine Handayani Ubwarin,Christina Tri Setyorini,Icuk Rangga Bawono
Pág. 162 - 174
Abstract: This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach. It selects transportation industries listed in Indonesia Stoc...
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Seunguk Na, Seokjae Heo, Wonjun Choi, Sehee Han and Cheekyung Kim
This research addresses the factors that impact the acceptance of AI-based technologies or products depending upon firm size in the construction industry, in which various corporates exist. In order to achieve the research goals, a technology acceptance ...
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Wahyu Febri Ramadhan Sudirman,Anggun Pratiwi,Ravi Adams
Pág. 91 - 108
The board of directors is one of the components of corporate governance used by the company to improve the firm's performance both in the long and short term so that the characteristics of the board become one of the key factors to running a good governa...
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Perdana Wahyu Santosa,Sovi Ismawati Rahayu,Zainal Zawir Simon,Martua Eliakim Tambunan
Pág. in press
This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literatu...
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Jane Nasimiyu Were
Pág. 233 - 245
The study sought to examine the contribution of innovation capability in strategy implementation on the firm performance of the furniture manufacturing sector in Kenya. It utilized a descriptive and explanatory research design with a population consistin...
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Jane Nasimiyu Were
Pág. 233 - 245
The study sought to examine the contribution of innovation capability in strategy implementation on the firm performance of the furniture manufacturing sector in Kenya. It utilized a descriptive and explanatory research design with a population consistin...
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Yofhi Septian Panglipurningrum,T. Husain
Pág. p.80 - 88
Keterlambatan pelaporan audit menjadi persoalan penting bagi investor. Perusahaan-perusahaan yang melakukan Initial Public Offerings (IPO) di tahun 2019 memiliki tantangan tersendiri dalam kinerja perusahaannya apakah akan memperpanjang, tetap atau bahka...
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Ine Mayasari,Ayu Rahayu
Pág. p.1 - 13
Risiko dari perdagangan internasional yaitu fluktuasi kurs valuta asing. Oleh sebab itu, perusahaan harus mengelola dan melakukan manajemen risiko agar dapat meminimalisir risiko dalam transaksi pedagangan internasional. Hedging merupakan cara yang dapat...
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Cliff Oliver Winoto,Senny Harindahyani
Pág. in press
Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the...
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Renly Sondakh
Pág. 91 - 101
Firms that go public have a target to increase the value of their firm, because the value of the firm is an attractive factor for investors to call their capital. Firm value is a financial indicator because high corporate value can prove prosperity for s...
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Robert lukhanda Shibutse, Elizabeth Kalunda, George Achoki
Pág. 182 - 193
Critical to the success of financial institutions' performance is there Capital Structure. The study aimed to, investigate the effect of two capital structure determinants, leverage, and firm size on financial performance as measured by Return on Assets ...
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DINUL ALFIAN AKBAR, AMRI AMIR, SRI RAHAYU, ASEP MACHPUDIN
Pág. 69 - 74
This research is motivated by the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and size on firm value, and the indirect influence of these variables through unconditional conse...
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Golrida Karyawati P,Mira Muliani,Prem Lal Joshi
Pág. 1 - 15
In a previous study on the firm size and corporate social responsibility (CSR) participation conducted by Golrida, et al (2017), different result is reported with Udayasankar?s hypothesis (2008) which states a U-shape relationship of firm size and ...
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Jackson Njau Waweru, Kennedy M Waweru, Kenneth L Wanjau, Josphat K Kinyanjui
Pág. 13 - 26
Worldwide, Small and medium-size enterprises (SMEs) exhibit inimitable financial needs. While SMEs remain fundamental to economic growth, their mortality rate in Kenya approaches 90% by the second year, mainly owing to lack of credit. However, scholarly ...
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Lihard Stevanus Lumapow
Pág. 47 - 55
This study aims to examine and analyse the effect of managerial ownership and firm size on debt policy in the perspective of agency theory. This research uses industrial samples of manufacturing companies listed on Indonesia Stock Exchange from 2012 unti...
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Dana Puspita Rahmawati,Lulus Kurniasih
Pág. 375 - 383
This study aims to examine the effect of IFRS implementation and audit quality as represented by public accountant firms? size on timely loss recognition in Indonesia. This study uses firm size, profitability, and growth as control variables. This resear...
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Jackson Njau Waweru, Kennedy M Waweru, Kenneth L Wanjau, Josphat K Kinyanjui
Pág. 1 - 15
Globally, small and medium-size enterprises(SMEs) hold great economic growth potential, however their mortality rate is high, due to lack of credit. The SMEs mortality rate in Kenya is 90% by the second year. Scholarly endeavors to explore the influence ...
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Indra Satya Prasavita Amertha,I Gusti Ketut Agung Ulupui,I Gusti Ayu Made Asri Dwija Putri
Pág. 259 - 268
The inconsistency of the results in previous studies related to the relationship of firm size and leverage on earnings management practices is still interesting. In contrast to the previous studies, this study is not merely to determine the effect of fir...
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Hadi Sirat
Pág. 145 - 156
This study tries to analyze the effect of corporate governance practices, ownership, and firmsize on the amount of earnings management. It was conducted in the companies listed in IndonesiaStock Exchange. Ownership structure can be divided into instituti...
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Ewert Kleynhans
AbstractThe competitiveness platform of industries of various sizes is compared in this study, which also examines their competitiveness indices and aspects relating to the competitiveness platform of large, medium and small firms respectively. The reaso...
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