... reports. Practical implications This study highlights Indonesia’s unique corporate governance traits – diverse ownership, low ESG awareness and weak regulations – while showing how board gender diversity improves SR. It offers insights for firms to strengthen reporting via GCG and gender inclusion...

...Meiliana Suparman; Iwan Suhardjo; Crystina Crystina; Isnaini Nuzula Agustin; Yefta Christian Purpose Digital transformation and sustainability performance have attracted extensive academic attention in developed economies; however, research within developing markets such as Indonesia remains...

...Aris Marsudiyanto Purpose This article aims to examine strategies to address the persistent fiscal gap between Indonesia's defense budget needs and its available fiscal capacity by optimizing the role of strategic defense companies. Design/methodology/approach An approach with mixed methods...

...Gatot Soepriyanto; Yesika Kristi; Jovanie Setiawan Purpose This study aims to investigate the impact of the COVID-19 pandemic on audit fees in Indonesia’s financial sector. It explores how increased audit risk, regulatory demands and organizational changes influenced audit pricing during a period...

... as institutional and foreign ownership) with data before and during COVID-19 and to find out how COVID-19 moderates the influence of governance mechanisms on company performance. This research uses manufacturing companies listed in Indonesia. Manufacturing is a type of company that is unique in the Indonesian...

...Dewa Gede Wirama; Komang Ayu Krisnadewi; Luh Gede Sri Artini; Putu Agus Ardiana Purpose Using the residual dividend theory, this study examines the impact of capital expenditures and working capital on the dividend policies of publicly listed companies in Indonesia. Design/methodology/approach...

... of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using...