Search Results - "Sari Atmini"

Audit opinion research: overview and research agenda by Nurhidayah, Nurhidayah, Sudarma, Made, Djamhuri, Ali, Atmini, Sari

“…AbstractThe purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require the future investigation. Data…”
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Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting by Dewi, Ayu Aryista, Saraswati, Erwin, Rahman, Aulia Fuad, Atmini, Sari

“…The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of…”
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Clustering of Companies Based on Sustainability Performance using ESG Materiality Approach: Evidence from Indonesia by Saraswati, Erwin, Ghofar, Abdul, Atmini, Sari, Dewi, Ayu Aryista

“…The framework for environmental, social, and governance (ESG) disclosure has become crucial throughout the world.  Globally,  various ESG reporting frameworks…”
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Moderating role of enterprise risk management in the relationship between sustainability performance and a firm’s competitive advantage by Aryista Dewi, Ayu, Saraswati, Erwin, Fuad Rahman, Aulia, Atmini, Sari

“…The emergence of sustainable business practices has garnered interest among stakeholders. However, the question of whether sustainability performance provides…”
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Plagiarism among accounting and business postgraduate students: a fraud diamond framework moderated by understanding of artificial intelligence by Atmini, Sari, Jusoh, Ruzita, Prastiwi, Arum, Wahyudi, Setyo Tri, Hardanti, Kurniasari Novi, Widiarti, Nadafajar Nurmani’ah

“…This research investigates the factors influencing plagiarism from the perspective of the fraud diamond framework. It aims to obtain empirical evidence that…”
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PREDICTIVE POWER OF AGGREGATE CORPORATE EARNINGS AND THEIR COMPONENTS FOR FUTURE GDP GROWTHS: AN INTERNATIONAL COMPARISON by Sumiyana, Sumiyana, Atmini, Sari, Sugiri, Slamet

“…This study investigates the predictive power of aggregate corporate earnings and their four components for future GDP growths. It splits aggregate earnings…”
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Withdrawn: Do Aggregate Earnings Components Predict GDP Growth Better? An International Setting Comparison by Atmini, Sari, Sumiyana, Sumiyana

“…This article has been withdrawn by the authors. Request approved by the editors and the publisher on February 27, 2017…”
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Pengaruh Tingkat Pengungkapan Wajib dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas by Wulandari, Putu Prima, Atmini, Sari

“…The Influence of mandatory disclosure and voluntary disclosure towards cost of equity capital. The purpose of this research is to analyze the effect of…”
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Earnings management in times of crisis: A political cost hypothesis by Paramastri, Harina, Atmini, Sari, Rahman, Aulia Fuad

“…Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus,…”
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Negative aggregate accounting earnings and gross domestic product: A perspective of conditional accounting conservatism at the macroeconomic level by Sari Atmini, Arum Prastiwi

“…This study explores the role of corporate accounting earnings in predicting GDP growth at a macroeconomic level. It investigates whether negative aggregate…”
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The Role of Political Connections in the Relationship Between Managerial Ability and Fraudulent Financial Statements by Ahmad, Yahya Yeshua, Subroto, Bambang, Atmini, Sari

“…Research aims: This study seeks to prove empirical evidence regarding the effect of managerial ability on fraudulent financial…”
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Exploring the Role of Internal Control Systems in Financial Statement Quality under Coercive Pressure in Government Entities by Mulyantoro, Cahyo Dwi, Nurkholis, Nurkholis, Atmini, Sari

“…Objective - This study examines the influence of coercive pressure on financial statement quality and the mediating role of internal control systems in central…”
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Apakah Integritas Memodersi Kecerdasan Emosional, Kompetensi dan Independensi terhadap Kualitas Audit? by Yulia Monica Ristanti, Sutrisno Sutrisno, Sari Atmini

“…Purpose: This study aims to analyze the influence of emotional quotient, competence, and independence, by involving auditor integrity as a moderating influence…”
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Enhancing Financial Statement Quality: The Moderating Role Of Coercive Pressure In Government Entities by Mulyantoro, Cahyo Dwi, Nurkholis, Nurkholis, Atmini, Sari

“…Purpose: This study aims to examine the effect of human resource competence, accounting information system quality, and internal control systems on the…”
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Penghindaran Pajak: Apakah Perusahaan Yang Bertanggung Jawab Secara Sosial Patuh Terhadap Pajak? by Wulandari, Truly, Prastiwi, Arum, Atmini, Sari

“…This study aims to examine and analyze the relationship of corporate social responsibility disclosure to tax avoidance with profitability as a moderating…”
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University Social Responsibility Reporting in Alignment with Sustainability Development Goals: A Conceptual Framework by Saraswati, Erwin, Ghofar, Abdul, Atmini, Sari, Dahlan, Muhammad

“…Universities must consider the greenhouse gas effect, the biggest component of global warming due to a large amount of electrical energy utilization. Not to…”
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