This study explores the impact of busy directors on the stock price crash risk if an individual holds three or more board positions. Since Indonesia has adopted a two-tier system, directors refer to Commissioners. Most of the literature suggests that…
Tags:busy directors; board of commissioner,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , family firms; stock price crash risk,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , JURNAL NASIONAL AKUNTANSI
This paper examines the busy board and compensation for CEO and independent directors. The independent variable is the busy board. The sample cover 12.332 observations during the period from 1996 to 2015. The analysis is used unbalanced panel data.…
Tags:Busy Board; CEO; Corporate Governance,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , Excess Compensation; Independent Director,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , JURNAL NASIONAL AKUNTANSI
In digital era, every business entities must prepare a competitive strategy to compete with other competitors. Therefore, this study aims to provide management systems that can assist management in creating a competitive advantage. This study will…
Tags:JURNAL NASIONAL AKUNTANSI,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , Risk; Enterprise Risk Management,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , Strategy; Strategic Planning
The phenomenon of Good Corporate Governance (GCG) implementation in Indonesia is still lagging compared to the other countries in the ASEAN region. For the first time, Indonesia only placed 2 (two) issuers from the banking industry as the ASEAN Top…
Tags:ACGS; Good Corporate Governance; GCG; Human Resources Policy; HR,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , ASEAN Corporate Governance Scorecard,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , JURNAL NASIONAL AKUNTANSI
This study is aimed at exploring the impact of corporate governance on dividend policy. The study was undertaken on the banking sector indexed in Indonesian Stock Exchange from 2009 to 2019. The method of data analysis used logistic regression and…
Tags:Corporate governance,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , dividends policy and banking sector.,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , JURNAL NASIONAL AKUNTANSI
This study aims to see the impact of firm size, leverage, firm age, media visibility, and industry affiliation on sustainability reporting disclosure as measured by the score of the GRI indicator. This study uses multiple linear regressions with…
Tags:Financial Performance; Firm Size; Firm Age,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , JURNAL NASIONAL AKUNTANSI,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , Leverage; Media Visibility; Sustainability Reporting
Net Interest Margin (NIM) is an important indicator in assessing the sustainability and health of the banking system. A bank that has a high NIM means that the bank has a greater opportunity to generate profits, power to resist the financial crisis,…
This study aims to determine whether there has been a digital transformation of financial behavior in the use of fintech by micro, small and medium enterprises (SMEs) in Indonesia with the Covid-19 Pandemic. The study used a population of SMEs in all…
Tags:JURNAL NASIONAL AKUNTANSI,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , New Normal; --New Intention Behavior,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , The Covid-19 Pandemic; Old Intention Behavior
This study aimed to provide empirical evidence on the relationship between the management accounting system (MAS) and decision-making style on cooperatives managerial performance in Ponorogo. Data were collected from 119 questionnaires, while 60…
Tags:Decision Making Style,Managerial Performance,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , JURNAL NASIONAL AKUNTANSI,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , Management Accounting System