Center for Corporate and Financial Reporting

Research output

Research output per year 2020 2020 2021

• 246 Citations
• 8 h-index
• 82 Article
• 4 Review article
• 1 Comment/debate

Research output per year

Research output per year

Search results

• 2021

  Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections

  Yudhanti, C. B. H. & Tjahjadi, B., 7 Sept 2021, In: Asian Journal of Accounting Research. 6, 3, p. 335-347 13 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Political Connections 100%
  • Moderation 96%
  • Disclosure 89%
  • Social Responsibility 75%
  • Company Size 52%
  1 Citation (Scopus)

• Factors affecting the ability to speak in children with autism spectrum disorders

  Maemonah, S., Hamidah, Notobroto, H. B., Sulystiono, D. & Widarti, L., 2021, In: Journal of Public Health Research. 10, 2, 2236.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Autism Spectrum Disorder 100%
  • autism 92%
  • speaking 72%
  • Aptitude 65%
  • Child 41%
  1 Citation (Scopus)

• Female Audit Engagement Partner and Audit Quality: Evidences from Indonesian Banking Industry

  Mardijuwono, A. W., Paramitasari, Y. I., Safitri, E. R. & Harymawan, I., 2021, In: Review of International Geographical Education Online. 11, 4, p. 295-304 10 p.

  Research output: Contribution to journal › Article › peer-review

  • banking 100%
  • audit 88%
  • industry 44%
  • stock exchange 40%
  • Indonesia 39%

• Firm Diversification, Profit Management And Capital Structure (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for 2012-2016 Period)

  Sari, W. N. & Mardijuwono, A. W., 2021, In: Review of International Geographical Education Online. 11, 4, p. 531-541 11 p.

  Research output: Contribution to journal › Article › peer-review

  • stock exchange 100%
  • diversification 71%
  • profit 70%
  • firm 66%
  • manufacturing 62%

• Gender Diversity on Board of Directors and Intellectual Capital Disclosure in Indonesia*

  Herli, M., Tjahjadi, B. & Hafidhah, H., 2021, In: Journal of Asian Finance, Economics and Business. 8, 1, p. 135-144 10 p.

  Research output: Contribution to journal › Article › peer-review

  • Gender Diversity 100%
  • Disclosure 91%
  • Board of Directors 79%
  • Intellectual Capital 79%
  • Indonesia 64%
  8 Citations (Scopus)

• Influence of CEO Characteristics to Firm Performance with CSR as A Mediation Variable

  Soewarno, N. & Nugroho, D. A., 2021, In: Review of International Geographical Education Online. 11, 4, p. 216-233 18 p.

  Research output: Contribution to journal › Article › peer-review

  • firm performance 100%
  • corporate social responsibility 94%
  • firm 59%
  • mediation 50%
  • test 14%

• Innovation intensity of military-connected firms

  Harymawan, I., Putra, F. K. G., Rizki, A. & Nasih, M., 2021, (Accepted/In press) In: International Journal of Managerial Finance.

  Research output: Contribution to journal › Article › peer-review

  • Innovation 100%
  • Risk Preferences 85%
  • Military 82%
  • Investment Policy 47%
  • Risk-averse 41%
  6 Citations (Scopus)

• Leverage and Firms’ Vulnerability: Do Crises and Industry Matter?

  Novita, S., Tjahjadi, B. & Ismiyanti, F., Aug 2021, In: International Journal of Economics and Management. 15, 2, p. 161-174 14 p.

  Research output: Contribution to journal › Article › peer-review

  • Vulnerability 100%
  • Leverage 84%
  • Industry 39%
  • Global Financial Crisis 27%
  • Logistic Regression 25%

• Relationship of Environmental Performance and Carbon Emission Disclosure to Share Return

  Rama, B. R. & Dianawati, W., 2021, In: Review of International Geographical Education Online. 11, 4, p. 542-553 12 p.

  Research output: Contribution to journal › Article › peer-review

  • environmental performance 100%
  • carbon emission 90%
  • firm 88%
  • performance 41%
  • corporate social responsibility 35%

• Specialist tenure of audit partner and audit quality

  Fanani, Z., Budi, V. M. F. & Utama, A. A. G. S., 2021, In: Accounting. 7, 3, p. 573-580 8 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Audit 100%
  • Audit Quality 85%
  • Tenure 74%
  • Auditors 46%
  • Financial Statements 17%
  1 Citation (Scopus)

• Stakeholder pressure to obtain world-class status among Indonesian universities

  Sukoco, B. M., Mudzakkir, M. F., Ubaidi, A., Nasih, M., Dipojono, H. K., Ekowati, D. & Tjahjadi, B., Sept 2021, In: Higher Education. 82, 3, p. 561-581 21 p.

  Research output: Contribution to journal › Article › peer-review

  • stakeholder 100%
  • university ranking 97%
  • university 66%
  • ranking 63%
  • education 22%
  11 Citations (Scopus)

• The Effect of Accounting Information Quality on Investment Efficiency with Auditor Specialization as Moderating Variables

  Hidayat, S. B. D. & Mardijuwono, A. W., 2021, In: Review of International Geographical Education Online. 11, 4, p. 320-329 10 p.

  Research output: Contribution to journal › Article › peer-review

  • accounting 100%
  • specialization 88%
  • efficiency 65%
  • quality good 54%
  • stock exchange 33%
  1 Citation (Scopus)

• The Effect of Firm Sizes on Firm Performance with Gcg Mechanism and Csr Disclosure as Intervening Variables

  Zahir, M. & Soewarno, N., 2021, In: Review of International Geographical Education Online. 11, 4, p. 330-341 12 p.

  Research output: Contribution to journal › Article › peer-review

  • firm size 100%
  • firm performance 92%
  • firm 54%
  • employee 29%
  • job satisfaction 27%

• The Impact of Eco- Efficiency on Firm Value and Firm Size as the Moderating Variable

  Kurnianta, B. & Dianawati, W., 2021, In: Review of International Geographical Education Online. 11, 4, p. 522-530 9 p.

  Research output: Contribution to journal › Article › peer-review

  • firm size 100%
  • firm 54%
  • efficiency 40%
  • multiple use 34%
  • certification 30%

• The Influence of Intellectual Capital Elements on Company Performance

  Ekaningrum, Y., 2021, In: Journal of Asian Finance, Economics and Business. 8, 1, p. 257-269 13 p.

  Research output: Contribution to journal › Article › peer-review

  • Customer Capital 100%
  • Company Performance 86%
  • Intellectual Capital 80%
  • Business Performance 28%
  • Innovation 25%
  4 Citations (Scopus)

• The Role of Corporate Social Responsibility on the Relationship of Competitive Pressure and Business Performance of Batik Industry in Central Java, Indonesia

  Soewarno, N., Tjahjadi, B. & Fitriyah, M., 2021, In: Journal of Asian Finance, Economics and Business. 8, 1, p. 863-871 9 p.

  Research output: Contribution to journal › Article › peer-review

  • Business Performance 100%
  • Java 68%
  • Indonesia 46%
  • Corporate Social Responsibility 45%
  • Industry 21%
  1 Citation (Scopus)

• The Role of Intellectual Capital in the Development of Financial Technology in the New Normal Period in Indonesia

  Hariyono, A. & Tjahjadi, B., 2021, In: Journal of Asian Finance, Economics and Business. 8, 1, p. 217-224 8 p.

  Research output: Contribution to journal › Article › peer-review

  • Intellectual Capital 100%
  • Indonesia 81%
  • Fintech 46%
  • Quantitative Methods 22%
  • Technical Skills 20%
  3 Citations (Scopus)

• Value Relevance for Disclosure of Transactions Value and Level of Disclosure of Related Party Transactions

  Fanani, Z. & Firdausi, A., 2021, In: Review of International Geographical Education Online. 11, 4, p. 245-254 10 p.

  Research output: Contribution to journal › Article › peer-review

  • transaction 100%
  • income 93%
  • expropriation 86%
  • income statement 48%
  • regulation 37%
• 2020

  Abnormal audit fee, audit tenure, and audit quality

  Dwiandari, F. R. & Mardijuwono, A. W., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 780-796 17 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit 100%
  • Fees 87%
  • audit 75%
  • Tenure 74%
  • fee 73%

• An analysis of the relationship between tax avoidance and debt maturity with financial constraints as the mediation variable

  Kurniawati, V. A. & Rahmiati, A., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 697-715 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Avoidance 100%
  • maturity 97%
  • indebtedness 95%
  • Tax 93%
  • Mediation 88%

• Are independent commissioners able to mitigate higher audit fees in politically connected firms? Evidence from Indonesia

  Harymawan, I., Putra, F. K. G., Ekasari, W. F. & Sucahyati, D., 2020, In: International Journal of Innovation, Creativity and Change. 11, 8, p. 24-43 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit 100%
  • Fees 87%
  • Commissioner 84%
  • audit 75%
  • fee 73%
  6 Citations (Scopus)

• Assessment of criteria for performance excellence (KPKU) and firm performance: Evidence from Indonesia

  Ratri, M. C., Harymawan, I. & Nowland, J., Mar 2020, In: Journal of Security and Sustainability Issues. 9, 3, p. 1077-1088 12 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • firm performance 100%
  • state owned enterprise 77%
  • firm 59%
  • Indonesia 52%
  • performance 28%

• Bank financial soundness and the disclosure of banking sustainability reporting in Indonesia

  Embuningtiyas, S. S., Puspasari, O. R., Utama, A. A. G. S. & Ardianti, R. I., 2020, In: International Journal of Innovation, Creativity and Change. 10, 12, p. 237-247 11 p.

  Research output: Contribution to journal › Article › peer-review

  • Disclosure 100%
  • banking 96%
  • Sustainability 94%
  • bank 82%
  • Indonesia 78%
  1 Citation (Scopus)

• Board diversity and corporate social responsibility disclosure in the property, real estate and construction sectors

  Purnomo, D. W. & Rizki, A., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 727-744 18 p.

  Research output: Contribution to journal › Article › peer-review

  • Estate sector 100%
  • Real Estate 71%
  • corporate social responsibility 70%
  • real estate 69%
  • Disclosure 66%
  1 Citation (Scopus)

• Board meeting, loss, and corporate social responsibility disclosure

  Harymawan, I., Agustia, D., Aprilia, P. & Ratri, M. C., Jan 2020, In: Journal of Security and Sustainability Issues. 9, J, p. 133-150 18 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • corporate social responsibility 100%
  • board meeting 99%
  • board of directors 41%
  • loss 34%
  • Industry 28%
  1 Citation (Scopus)

• Bolsa de Indonesia: ¿Qué afecta a la política de dividendos para las empresas mineras?

  Translated title of the contribution: Indonesia stock exchange: What affects the dividend policy on mining companies?Kusumaningrum, N. & Hidayat, W., 2020, In: Opcion. 36, Special Edition 27, p. 917-933 17 p.

  Research output: Contribution to journal › Article › peer-review

  • dividend policy 100%
  • stock exchange 75%
  • Indonesia 44%
  • Equity 29%
  • indebtedness 25%

• Capital market reaction: Before and after the 2019 presidential and legislative general elections in Indonesia

  Muzzammil, M. D. & Rizki, A., Sept 2020, In: Cuadernos de Economia (Spain). 43, 123, p. 419-427 9 p.

  Research output: Contribution to journal › Article › peer-review

  • Market Reaction 100%
  • Elections 94%
  • Capital Markets 77%
  • Presidential Elections 76%
  • Indonesia 72%
  1 Citation (Scopus)

• Cash flow analysis, corporate governance and financial distress

  Hamdiyah, C. & Rizki, A., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 745-761 17 p.

  Research output: Contribution to journal › Article › peer-review

  • cash flow analysis 100%
  • Corporate Governance 75%
  • corporate governance 60%
  • good corporate governance 50%
  • Ownership 18%

• CEO over-confidence and tax avoidance

  Dayuningtyas, D. F. & Rahmiati, A., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 680-696 17 p.

  Research output: Contribution to journal › Article › peer-review

  • Avoidance 100%
  • Tax 93%
  • Confidence 90%
  • taxes 86%
  • confidence 73%
  1 Citation (Scopus)

• Competitiveness and cost behaviour: evidence from the retail industry

  Krisnadewi, K. A. & Soewarno, N., 5 Feb 2020, In: Journal of Applied Accounting Research. 21, 1, p. 125-141 17 p.

  Research output: Contribution to journal › Article › peer-review

  • Competitiveness 100%
  • Retail Industry 87%
  • Administrative Costs 58%
  • Retail 53%
  • Corporate Strategy 51%
  5 Citations (Scopus)

• Controlling shareholders' tendency toward tax avoidance in family firms and independent commissioners

  Supantri, R. D. & Rahmiati, A., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 664-679 16 p.

  Research output: Contribution to journal › Article › peer-review

  • controlling shareholder 100%
  • Family Firms 92%
  • Commissioner 66%
  • Avoidance 61%
  • Tax 57%

• Corporate earnings persistence and stock returns

  Adityanur, S. & Mardijuwono, A. W., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 813-829 17 p.

  Research output: Contribution to journal › Article › peer-review

  • Persistence 100%
  • persistence 95%
  • Rate of Return 58%
  • Logistic Regression 50%
  • Sampling 37%

• Corporate governance, ownership concentration and audit quality

  Fachriza, Z. S. & Mardijuwono, A. W., Sept 2020, In: Cuadernos de Economia (Spain). 43, 123, p. 449-455 7 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Governance 100%
  • Ownership Concentration 74%
  • Audit Quality 72%
  • Manufacturing Companies 27%
  • Listed Companies 27%
  3 Citations (Scopus)

• Corporate social responsibility, foreign ownership, and firm financial performance

  Priambodo, D. B. & Prasetyo, K., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 830-847 18 p.

  Research output: Contribution to journal › Article › peer-review

  • Foreign ownership 100%
  • financial performance 90%
  • corporate social responsibility 75%
  • Disclosure 70%
  • Ownership 58%

• Cross-listing and corporate social responsibility: Evidence from manufacturing companies in Indonesia

  Jannasari, A. M. & Rizki, A., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 901-917 17 p.

  Research output: Contribution to journal › Article › peer-review

  • corporate social responsibility 100%
  • Manufacturing 78%
  • manufacturing 76%
  • Indonesia 72%
  • Corporate Social Responsibility 65%
  1 Citation (Scopus)

• Determinants on the extent of enterprise risk management (ERM) disclosure in annual reporting: An Indonesian study

  Rahmawati, D. L. & Prasetyo, K., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 512-525 14 p.

  Research output: Contribution to journal › Article › peer-review

  • Risk Management 100%
  • Disclosure 75%
  • risk management 71%
  • Enterprise 55%
  • determinants 49%
  1 Citation (Scopus)

• Disposition of policy implementers: Study on the hospitals payment system change in the indonesian national health insurance era

  Khoiri, A., Hidayat, W., Chalidyanto, D. & Suhariadi, F., 1 Oct 2020, In: Indian Journal of Forensic Medicine and Toxicology. 14, 4, p. 689-696 8 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Fraud 100%
  • system change 96%
  • policy studies 96%
  • National Health Programs 86%
  • health insurance 84%

• Eco-oriented culture and financial performance: Roles of innovation strategy and eco-oriented continuous improvement in manufacturing state-owned enterprises, Indonesia

  Soewarno, N. & Tjahjadi, B., Dec 2020, In: Entrepreneurship and Sustainability Issues. 8, 2, p. 341-359 19 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • state owned enterprise 100%
  • State-owned Enterprises 97%
  • Innovation Strategy 60%
  • Continuous Improvement 55%
  • Manufacturing 54%
  4 Citations (Scopus)

• Efecto de la innovación en el desempeño de la empresa con el desempeño ambiental como una variable mediadora

  Translated title of the contribution: Effect of innovation on company performance with environmental performance as a mediating variableTari, E. N., Fanani, Z. & Harymawan, I., 2020, In: Opcion. 36, SpecialEdition26, p. 367-386 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Innovation 100%
  • innovation 86%
  • performance 61%
  • Performance 51%
  • Indonesia 38%

• El impacto del paradigma de auditoría y la presión de obediencia en el juicio de auditoría percibido

  Translated title of the contribution: The impact of audit paradigm and obedience pressure on perceived audit judgmentHabiburrochman, H., Hidayat, W. & Heriyati, D., 2020, In: Opcion. 36, SpecialEdition27, p. 1184-1197 14 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit 100%
  • obedience 95%
  • Obedience 81%
  • audit 75%
  • Novice 61%

• Environmental innovation as mediation: Knowledge management and firm performance

  Sulistio, E. R. & Dianawati, W., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 592-609 18 p.

  Research output: Contribution to journal › Article › peer-review

  • firm performance 100%
  • Knowledge Management 88%
  • knowledge management 62%
  • Mediation 55%
  • mediation 50%
  1 Citation (Scopus)

• Extended-spectrum beta -lactamase (ESBL)-producing Eschericia coli from livestock

  Widodo, A., Effendi, M. H. & Khairullah, A. R., Aug 2020, In: Systematic Reviews in Pharmacy. 11, 7, p. 382-392 11 p.

  Research output: Contribution to journal › Article › peer-review

  • Livestock 100%
  • beta-Lactamases 87%
  • Spreading 86%
  • Food 58%
  • Antimicrobial Agent 57%
  29 Citations (SciVal)

• Family firms, political connections, and managerial short-termism

  Harymawan, I., Rizki, A., Nasih, M. & Dewi, A. K., Jan 2020, In: Journal of Security and Sustainability Issues. 9, J, p. 186-202 17 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • firm 100%
  • family 74%
  • ownership 67%
  • stock exchange 18%
  • research and development 12%
  4 Citations (Scopus)

• Financial performance as an intervening variable in the relationship between intellectual capital and firm value

  Margareta, C. R. & Prasetyo, K., Sept 2020, In: Cuadernos de Economia (Spain). 43, 123, p. 428-434 7 p.

  Research output: Contribution to journal › Article › peer-review

  • Intellectual Capital 100%
  • Company Value 95%
  • Financial Performance 83%
  • Indonesia 32%
  • Regression Analysis 27%
  1 Citation (Scopus)

• Firm performance in environmentally-friendly firms in Indonesia: The effects of green innovation

  Putri, D. A. & Soewarno, N., 2020, In: International Journal of Innovation, Creativity and Change. 13, 4, p. 464-481 18 p.

  Research output: Contribution to journal › Article › peer-review

  • firm performance 100%
  • Environmental Management 59%
  • Indonesia 52%
  • firm 47%
  • environmental management 45%
  1 Citation (Scopus)

• Firm size, firm age and the readability of the MD&A report

  Roiston, T. A. & Harymawan, I., 2020, In: International Journal of Innovation, Creativity and Change. 12, 7, p. 135-149 15 p.

  Research output: Contribution to journal › Article › peer-review

  • Readability 100%
  • firm 61%
  • Developing Countries 52%
  • management 38%
  • Investors 37%
  3 Citations (SciVal)

• Foreign ownership reactions to the adoption of international financial reporting standards (IFRS) in public companies on the Indonesia stock exchange

  Hamidah, 2020, In: International Journal of Innovation, Creativity and Change. 11, 11, p. 401-420 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Foreign ownership 100%
  • stock exchange 92%
  • public company 90%
  • Ownership 58%
  • Indonesia 54%
  2 Citations (Scopus)

• Insights into research on carbon disclosure

  Harymawan, I., Rahayu, N. K., Larasati, D. A., Ghofar, A. & Agustia, D., 1 Jun 2020, In: Journal of Security and Sustainability Issues. 9, 4, p. 1157-1164 8 p.

  Research output: Contribution to journal › Article › peer-review

  • carbon emission 100%
  • Carbon 75%
  • environmental impact 62%
  • carbon 56%
  • environmental technology 44%
  2 Citations (Scopus)

• Inversed illiquidity and corporate investment on the Indonesian stock exchange's Kompas 100 index

  Madyan, M., Aryani, M. G. A., Anggono, M. T. & Firdausi, N. A., 2020, In: International Journal of Innovation, Creativity and Change. 11, 11, p. 508-520 13 p.

  Research output: Contribution to journal › Article › peer-review

  • stock exchange 100%
  • Liquidity 39%
  • liquidity 38%
  • Investors 32%
  • investor 26%

• Investor experience and expectation towards decision-making process

  Ismiyanti, F. & Mahadwartha, P. A., 2020, In: International Journal of Innovation, Creativity and Change. 12, 8, p. 110-130 21 p.

  Research output: Contribution to journal › Article › peer-review

  • Risk Perception 100%
  • Investors 71%
  • Propensity 66%
  • investor 59%
  • decision-making process 55%