Background: Recurring financial-reporting concerns in Indonesia and mixed prior evidence on the governance determinants of earnings management create a need to clarify when monitoring mechanisms constrain managerial reporting discretion. The study addresses the gap concerning whether audit committee meeting intensity c...
Devica Pratiwi, Etty Murwaningsari· Inkubis Jurnal Ekonomi dan B...· 0 citations
Firm value represents the market's comprehensive evaluation of a company's current performance and its future growth potential., representing the ability of a firm to generate sustainable returns and maximize shareholder wealth. Prior studies suggest that foreign ownership and tax avoidance are important determinants i...
Etty Murwaningsari, Idar Rachmatulloh· Global Conference on Busines...· 0 citations
Corporate Tax Risk (CTR) encapsulates managerial uncertainty in tax reporting and reflects Corporate Governance efficacy under information asymmetry (Saragih & Ali, 2023; Guedrib & Bougacha, 2024). Anchored in Agency Theory, this study posits that conflicts arise when managers (agents) hold an information advantage ove...
Haqi Fadillah, Etty Murwaningsari· Global Conference on Busines...· 0 citations
Concerns over financial reporting quality (FRQ) have intensified in recent years following repeated cases of earnings manipulation and audit-related controversies. In emerging markets such as Indonesia—where ownership concentration is common and regulatory enforcement may vary—the credibility of financial reporting bec...
Metta Satyani Widjaja, Etty Murwaningsari· Global Conference on Busines...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.