Center for Political Economy and Business Research

2025

Audit firm tenure and corporate tax avoidance: evidence spanning COVID-19 pandemic

Kamarudin, K. A., Wan Ismail, W. A., Harymawan, I. & Mohamad Ariff, A., 23 Jan 2025, In: Journal of Financial Crime. 32, 1, p. 98-116 19 p.

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

2 Citations (Scopus)

CEO career variety and ESG disclosure: evidence from Indonesia

Rahmatulloh, S. A., Anridho, N., Ningsih, S., Fitriani, N. & Lee, S. P., 2025, (Accepted/In press) In: Pacific Accounting Review.

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

Contribution of aquaculture to future food security: Economic analysis and development in Indonesia

Wasik, Z., Gunawan, S. & Handriana, T., 2025, In: International Journal of Innovative Research and Scientific Studies. 8, 1, p. 1036-1048 13 p.

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

Open Access

Do Islamic fintech lending promote microenterprises performance in Indonesia? Evidence of difference-in-difference model

Kholidah, H., Fianto, B. A., Herianingrum, S., Ismail, S. & Mohd Hidzir, P. A., 2 Jan 2025, In: International Journal of Islamic and Middle Eastern Finance and Management. 18, 1, p. 224-246 23 p.

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

Military-experienced directors, CEO busyness and financial statement footnotes readability: evidence from Indonesia

Abdul Wahab, E. A., Harymawan, I., Wardani, D. A. K. & Nasih, M., 8 Jan 2025, In: Asian Review of Accounting. 33, 1, p. 18-42 25 p.

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

1 Citation (Scopus)

The Effect of Sharia Stock Index Inclusion on ESG Disclosure: An Analysis of the Moderating Role of Company Size

Wulandari, R., Suhardianto, N. & Rahmiati, A., 2025, In: Journal of Ecohumanism. 4, 1, p. 2485-2501 17 p.

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

Open Access

2024

Accounting background and cross-membership effects on investment efficiency in Islamic banks: a study of Islamic Supervisory Board members

Permatasari, Y., Cahyono, S., Rizki, A., Fitriani, N. & Kamarudin, K. A., 2024, (Accepted/In press) In: Journal of Financial Reporting and Accounting.

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

4 Citations (Scopus)

An Investigation for Business Performance on Indonesia’s Small and Medium Medical Companies Sustainability

Gunawan, S., Wijaya, R. A. E., Ratnasari, R. T., Battour, M., Premananto, G. C., Hendratmi, A. & Sumarwan, U., Dec 2024, In: Revista de Cercetare si Interventie Sociala. 87, p. 200-228 29 p.

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

Open Access

Blue Economy and the Impact of Industrialisation on Sustainable Livelihoods: A Case Study of Fisheries in the North Coastal Region of Java

Wasik, Z., Gunawan, S. & Handriana, T., 10 Nov 2024, In: Journal of Ecohumanism. 3, 8, p. 2729-2744 16 p.

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

Open Access

Board Effectiveness and Firm Risk: The Moderating Role of ESG Performance

Nurrizkiana, R., Adhariani, D., Setiawan, D. & Harymawan, I., 2024, In: Australasian Accounting, Business and Finance Journal. 18, 1, p. 108-129 22 p.

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

5 Citations (Scopus)

Breaking barriers: CEOs STEM educational background and corporate climate change disclosure

Cahyono, S., Ardianto, A. & Nasih, M., 17 Jul 2024, In: International Journal of Accounting and Information Management. 32, 4, p. 651-684 34 p.

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

6 Citations (Scopus)

Busy CEO and financial statement footnotes readability: evidence from Indonesia

Harymawan, I., Ratri, M. C. & Ayuningtyas, E. S., 24 Sept 2024, In: Asian Review of Accounting. 32, 4, p. 573-605 33 p.

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

2 Citations (Scopus)

CEO overseas experience and sustainability report disclosure: Evidence from Indonesia

Aini, S. N., Harymawan, I., Nasih, M. & Kamarudin, K. A., Nov 2024, In: Corporate Social Responsibility and Environmental Management. 31, 6, p. 5837-5849 13 p.

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

1 Citation (Scopus)

Corporate business strategy, CEO's managerial ability, and environmental disclosure: The perspective of stakeholder theory

Cahyono, S., Harymawan, I., Djajadikerta, H. G. & Noman, A. H. M., Dec 2024, In: Business Strategy and the Environment. 33, 8, p. 8149-8189 41 p.

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

6 Citations (Scopus)

COVID-19 exposure: a risk-averse firms’ response

Nasih, M., Wardani, D. A. K., Harymawan, I., Putra, F. K. G. & Sarea, A., 21 Nov 2024, In: Journal of Financial Reporting and Accounting. 22, 5, p. 1195-1220 26 p.

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

Open Access

3 Citations (Scopus)

Detection mecA gene and Staphylococcus aureus resistance to several antibiotics isolated from cat ear swabs at a veterinary hospital located at Surabaya – Indonesia

Kaben, S. E., Al-Arif, M. A., Ma’ruf, A., Effendi, M. H., Kurniawan, S. C., Riwu, K. H. P., Afnani, D. A., Silaen, O. S. M., Millannia, S. K., Ramadhani, S., Widodo, A., Farizqi, T. I. & Khairullah, A. R., 12 Apr 2024, In: Brazilian Journal of Veterinary Research and Animal Science. 61, e209027.

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

Open Access

1 Citation (Scopus)

Does a CEO from a reputable university create a better working environment? Evidence from Indonesia

Aini, S. N., Ningsih, S., Harymawan, I. & Kartana, I. W., 6 Aug 2024, In: Accounting Research Journal. 37, 4, p. 381-400 20 p.

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

Does CEO Managerial Ability Impacts on Corporate Investment Decisions? The Case of Economic Uncertainty in Political Election Periods

Harymawan, I., Abdillah, S. P., Nasih, M., Nowland, J. & Cahyono, S., 10 Jan 2024, In: Asian Journal of Business and Accounting. 17, 2, p. 281-320 40 p.

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

Does managerial ability play a role in increasing the value relevance of intellectual capital?

Ruwanti, S. & Harymawan, I., 2024, In: International Journal of Learning and Intellectual Capital. 21, 1, p. 45-59 15 p.

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

1 Citation (Scopus)

Does the leverage of a company differ when led by a CEO from a reputable university?

Setiawan, D., Harymawan, I., Adhariani, D., Pratama, F. A. F. & Santoso, A., Jun 2024, In: Journal of Open Innovation: Technology, Market, and Complexity. 10, 2, 100310.

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

Open Access

4 Citations (Scopus)

Economic freedom and its subcomponents: effects on Islamic bank performance

Masrizal, Sukmana, R., Fianto, B. A. & Abd. Majid, M. S., 2024, (Accepted/In press) In: Journal of Economic Studies.

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

Environmental Impacts of Green Open Space in Urban Indonesia: A Difference-in-Differences Analysis

Auwalin, I., Rumayya & Sukartini, N. I. M., 2024, (Accepted/In press) In: Asian Development Review. 2550003.

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

ESG risk, CEO education and gender: Evidence from Southeast Asia

Adhariani, D., Setiawan, D., Harymawan, I., Wulansari, W. & Hambali, A., Dec 2024, In: Business Strategy and Development. 7, 4, e70034.

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

Open Access

Financial statement comparability and cash holding: moderated by ESG performance in Indonesia

Soetanto, T. V. & Agustia, D., 2024, (Accepted/In press) In: Asian Review of Accounting.

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

Green innovation as a strategic imperative for sustainable business performance: Evidence from Malaysian industries during the COVID-19 pandemic

Cheah, J. S. S., Ng, C. H., Fianto, B. A., Teoh, A. P., Gan, C. & Anisha, A. I. I. N., 10 Sept 2024, In: Journal of Cleaner Production. 470, 143355.

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

1 Citation (Scopus)

Identification of Methicillin-resistant Staphylococcus aureus Isolated from Dairy Cow’s Milkin Tulungagung District, Indonesia

Khairullah, A. R., Sudjarwo, S. A., Effendi, M. H., Kurniawan, S. C., Widodo, A., Silaen, O. S. M. & Ramandinianto, S. C., Sept 2024, In: Asian Journal of Dairy and Food Research. 43, 3, p. 411-417 7 p.

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

Open Access

Indonesia Shariah Stock Index (ISSI) firms and environmental, social, and governance (ESG) disclosure in Indonesia

Gati, V., Harymawan, I. & Nasih, M., 2024, (Accepted/In press) In: Journal of Islamic Accounting and Business Research.

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

1 Citation (Scopus)

Investor sentiment and stock market anomalies: Evidence from Islamic countries

Cheema, M. A. & Fianto, B. A., Dec 2024, In: Pacific Basin Finance Journal. 88, 102557.

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

Open Access

1 Citation (Scopus)

Islamic governance and leverage: the interacting role of corporate social responsibility disclosure

Puspitasari, N., Harymawan, I. & Ab Aziz, N., 2 Jul 2024, In: Journal of Islamic Accounting and Business Research. 15, 6, p. 1028-1049 22 p.

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

3 Citations (Scopus)

Kinship analysis of mecA gene of methicillin-resistant Staphylococcus aureus isolated from milk and risk factors from the farmers in Blitar, Indonesia

Khairullah, A. R., Kurniawan, S. C., Sudjarwo, S. A., Effendi, M. H., Widodo, A., Moses, I. B., Hasib, A., Zahra, R. L. A., Gelolodo, M. A., Kurniawati, D. A., Riwu, K. H. P., Silaen, O. S. M., Afnani, D. A. & Ramandinianto, S. C., Jan 2024, In: Veterinary World. 17, 1, p. 216-225 10 p.

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

Open Access

3 Citations (Scopus)

Military connections, corporate governance and corporate tax avoidance

Abdul Wahab, E. A., Wardani, D. A. K., Harymawan, I. & Nasih, M., 11 Oct 2024, In: Pacific Accounting Review. 36, 3-4, p. 348-373 26 p.

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

Open Access

Military directors and audit fees

Harymawan, I., Wardani, D. A. K. & Nowland, J., 16 May 2024, In: Journal of Accounting in Emerging Economies. 14, 3, p. 639-658 20 p.

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

3 Citations (Scopus)

Molecular detection of bla_TEM gene for encoding extended spectrum beta-lactamase (ESBL) on Escherichia coli isolated from deer feces in Indonesia

Riwu, K. H. P., Effendi, M. H., Rantam, F. A., Khairullah, A. R., Kurniawan, S. C., Kurniawan, A., Moses, I. B., Hasib, A., Widodo, A., Yanestria, S. M., Silaen, O. S. M. & Shehzad, A., Apr 2024, In: Journal of Advanced Veterinary Research. 14, 4, p. 722-726 5 p.

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

1 Citation (Scopus)

NETWORK TIES, ENTREPRENEURIAL CREATIVITY AND COMPETITIVE ADVANTAGE: THE MODERATING ROLE OF KNOWLEDGE INTEGRATION CAPABILITY

Juniariani, N. M. R. & Agustia, D., 27 Jun 2024, In: Business: Theory and Practice. 25, 2, p. 377-386 10 p.

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

Organizational commitment, religiosity, and auditors’ responsibility for fraud detection

Damayanti, N. N. S. R. & Agustia, D., 2024, In: International Journal of Management and Sustainability. 13, 1, p. 14-25 12 p.

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

Open Access

Revealing the secrets of working capital: A comparison between sharia-compliant and conventional firms

Kayani, U., Iqbal, U., Aysan, A. F., Fianto, B. A., Rabbani, M. R. & Hasan, F., 2024, (Accepted/In press) In: Economic Systems. 101278.

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

Open Access

2 Citations (Scopus)

School ties between external auditors and audit committee: evidence from the audit fee in Indonesia

Harymawan, I., Sani, N., Minanurohman, A. & Shafie, R., 2024, (Accepted/In press) In: Journal of Accounting in Emerging Economies.

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

Startup Business Innovation Development Model for University’s Students: Comparison of Indonesia and Malaysia

Ryandono, M. N. H., Gunawan, S., Haque, M. G., Pitchay, A. A., Rosyidi, L. N., Zulaikha, S. & Ratnasari, R. T., Dec 2024, In: Revista de Cercetare si Interventie Sociala. 87, p. 38-57 20 p.

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

Open Access

Tax avoidance and sustainability reporting: Alignment or greenwashing strategy?

Nasih, M., Harymawan, I., Abdul Rasid, S. Z. & Putra, F. K. G., Nov 2024, In: Corporate Social Responsibility and Environmental Management. 31, 6, p. 6335-6351 17 p.

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

Open Access

1 Citation (Scopus)

The mediating role of risk management in the relationship between audit committee effectiveness and firm sustainability performance

Mahsina, M., Agustia, D., Nasution, D. & Dianawati, W., 2024, (Accepted/In press) In: Corporate Governance (Bingley).

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

The Relationship of Carbon Emission Disclosure on The Cost of Debt

Nasih, M., Puspitasari, A., Harymawan, I., Putra, F. K. G. & Djajadikerta, H. G., 1 Oct 2024, In: SAGE Open. 14, 4

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

Open Access

The role of foreign board and ownership on the quality of sustainability disclosure: the moderating effect of social reputation

Zarefar, A., Agustia, D. & Soewarno, N., 30 Apr 2024, In: Corporate Governance (Bingley). 24, 4, p. 900-918 19 p.

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

2 Citations (Scopus)

The role of risk management committee on the relationship between corporate carbon emission disclosure and capital structure

Ardianto, A., Anridho, N., Cahyono, S., Noman Alam, A. H. M. & Harymawan, I., May 2024, In: Corporate Social Responsibility and Environmental Management. 31, 3, p. 2127-2158 32 p.

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

6 Citations (Scopus)

The role of vocational education on unemployment in Indonesia

Yoana, Auwalin, I. & Rumayya, 2024, In: Cogent Education. 11, 1, 2340858.

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

Open Access

1 Citation (Scopus)

The synergy of debt management, big data technology and corporate decision-making: A catalyst for enhanced financial performance through operational efficiency and sustainable business strategies

Sonjaya, Y., Agustia, D. & Sabaruddin, L. O., 2024, In: International Journal of Innovative Research and Scientific Studies. 7, 4, p. 1671-1692 22 p.

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

Open Access

Too good or not by hiring insider CEO: an analysis preference of investment efficiency from Indonesia

Nasih, M., Anridho, N., Harymawan, I., Cahyono, S. & Wasiuzzaman, S., 2024, (Accepted/In press) In: Corporate Governance (Bingley).

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

Working environmental quality and financial distress: evidence from Indonesia

Rizki, A., Nasih, M. & Putri, F. V., 2024, In: Cogent Business and Management. 11, 1, 2292813.

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

Open Access

2 Citations (Scopus)

2023

A Master Conceptual Framework of Research in Halal Tourism

Ali Shah, S. A., Fianto, B. A., Sridadi, A. R. & Kayani, U. N., 2023, In: Tourism. 71, 1, p. 121-144 24 p.

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

Open Access

2 Citations (Scopus)

Antimicrobial resistance characteristics of multidrug resistance and extended-spectrum beta-lactamase producing Escherichia coli from several dairy farms in Probolinggo, Indonesia

Widodo, A., Lamid, M., Effendi, M. H., Khailrullah, A. R., Kurniawan, S. C., Silaen, O. S. M., Riwu, K. H. P., Yustinasari, L. R., Afnani, D. A., Dameanti, F. N. A. E. P. & Ramandinianto, S. C., 2023, In: Biodiversitas. 24, 1, p. 215-221 7 p.

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

Open Access

11 Citations (Scopus)

Big data analytics and auditor judgment: an experimental study

Sihombing, R. P., Narsa, I. M. & Harymawan, I., 24 May 2023, In: Accounting Research Journal. 36, 2-3, p. 201-216 16 p.

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

6 Citations (Scopus)

Center for Political Economy and Business Research

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