The Effect of Experience and Professionalism on Auditor's Performance in Jakarta and Surabaya Accounting Firms during Pandemic the COVID – 19

Nurhadi, Hadi; Nur, Basyiruddin; Abbas, Yeni Elfiza; Andru, Budi

doi:10.55217/102.v15i2.559

Cited by 6 publications

(6 citation statements)

References 1 publication

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“…The results of the descriptive statistics show consistent trend with the financial information currently provided by accountants to the public annual reports which are no longer sufficient for the environment and society (Shubiri et al, 2012), Actions related to the company's level of success are now increasingly shifting to increasingly broadly, previously the company was only seen from the economic aspect, now the investors too prioritizing responsible companies in social and environmental aspects (Halkos and Nomikos, 2021;Li et al, 2022;Nurhadi et al, 2022;Quddus et al, 2022). Companies cannot be separated from various environmental influences, particularly in the economic, environmental, and political sectors.…”

Section: Descriptive Statisticssupporting

confidence: 52%

Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries

Sukmadilaga

Winarningsih²,

Yudianto³

et al. 2023

IJEEP

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The purpose of this study is to examine whether green accounting influences firm value on companies in the ASEAN countries that have won the Asia Sustainability Reporting Awards 2021. The study utilized the exploratory quantitative method using secondary data, namely financial reports, sustainability reports, and ESG Scoring on the respective company websites of 15 Companies that have won the Asia Sustainability Reporting Awards 2021. Based on the observation years 2017-2021 of the published annual reports, this study shows that application of green accounting reporting with the dimensions of energy consumption have no significant effect on firm value using the Economic Creation Value Added (EVA) as proxy. This study shows that application of green accounting reporting with the dimensions of water consumption has a significant negative effect on EVA creation from companies in the Asia Sustainability Reporting List Awards. This study also shows that application of green accounting reporting with emission dimensions has a significant effect at a significance level of 10% with a positive direction towards EVA creation from companies in the Asia Sustainability Reporting List Awards. The findings in this study shed some lights on the importance of green accounting towards firm value of public listed companies in the ASEAN countries. The findings in this study are expected to be able to make a positive contribution to stakeholders’ interests and policies relating to other financial information required by stakeholders.

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Section: Descriptive Statisticssupporting

confidence: 52%

Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries

Sukmadilaga

Winarningsih²,

Yudianto³

et al. 2023

IJEEP

View full text Add to dashboard Cite

show abstract

“…CEO duality is beneficial for the company's internal affairs because it clearly depicts roles and responsibilities to the person holding two positions, confirming the prophecy of stewardship theory (Duru, Iyengar, & Zampelli, 2016;Sumague & Briones, 2022;Nurhadi et al, 2022;Mubeen et al, 2022). The positive result is also consistent with Sheikh and Karim (2015) and Munir and Li (2018) clarified that performance and efficiency are enhanced over a period when the same person holds two positions.…”

Section: Ceo Duality and Firm Performancesupporting

confidence: 76%

The Effect of Board Attributes on Firm Performance: Evidence from Post MCCG 2007 and Post-MCCG 2012 in Malaysia

Ismail¹,

Saifuddin²,

Yusoff³

et al. 2023

R. Econ. and Finan.

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This study aims to examine the effect of board attributes on the firm performance of public listed companies in Malaysia during the periods of post-Malaysian Code on Corporate Governance (2007) and post-Malaysian Code on Corporate Governance (2012). Based on the Agency and Stewardship theories, the relationships between CEO duality, board composition, board size, gender diversity, and firm performance on PLCs in the main board of Bursa Malaysia were examined. A sample of 688 companies from 2011, 2012, 2016, and 2017 was observed. Findings indicate that the CEO duality, board size, and gender diversity significantly influence the firm performance in the study periods. Such findings offer interesting insights to the relevant authorities towards designing the bestsuited governance measures that may lead to a successful implementation of corporate governance practice. This study also signals the need for an enhanced role of relevant institutional agencies in strategising and strengthening the corporate governance framework in an emerging country such as Malaysia.

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“…Yueng (2002) reports that Malaysia is ranked second in Asian region just behind Indonesia in aspect of the percentage family-owned listed firms in the Asian. Conflicts among family members may result in fewer disclosures and an increase in earnings management because of different business objectives, unfair treatment by related family members, or, to some extent, unhealthy competition among family members themselves (Gómez-Mejía, Haynes, Núñez-Nickel, Jacobson, & Moyano-Fuentes, 2007; Setia- Atmaja, Haman, & Tanewski, 2011;Belesis al., 2022;Nurhadi al., 2022). The alignment effect theory suggests that in order to sustain the reputation and interest between the family members and shareholders the activities of earnings management will decreased (Wan Mohammad & Wasiuzzaman, 2020).…”

Section: Hypotheses Developmentmentioning

confidence: 99%

Related Parties Transactions, Family Firms and Fraudulent Financial Reporting in Malaysian Public Listed Companies

Kamaluddin¹,

Kholis²,

Zin³

2023

R. Econ. and Finan.

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This research examines the factors which influence fraudulent financial reporting in 158 Malaysian public listed companies from the year 2017 until 2021. The current study applies the quantitative approach and focuses on the issue whether related party transactions and family firms influence the fraudulent financial reporting. Fraudulent financial reporting is debated globally due to the increased number of occurrence year by year. Stakeholders are directly impacted by the fraudulent financial reporting cases over the year with million and billion losses reported. Public listed firms need to be transparent in publishing annual report, therefore it is pertinent to conduct early assessment in investigating factors which influence fraudulent financial reporting. Family firms and related party transactions are among the factors that were argued in past literatures. The significant findings indicate family firms influence fraudulent financial reporting therefore contribute to the determinants of fraudulent financial reporting in Malaysian public listed firms and suggests some prevention of strategy.

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The Effect of Experience and Professionalism on Auditor's Performance in Jakarta and Surabaya Accounting Firms during Pandemic the COVID – 19

Cited by 6 publications

References 1 publication

Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries

Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries

The Effect of Board Attributes on Firm Performance: Evidence from Post MCCG 2007 and Post-MCCG 2012 in Malaysia

Related Parties Transactions, Family Firms and Fraudulent Financial Reporting in Malaysian Public Listed Companies

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