.... Design/methodology/approach The research examined 46 banks listed on the Indonesia Stock Exchange from 2018 to 2022. Analysis using regression techniques was applied to determine the relationship between board characteristics and cybersecurity disclosure. Additional analysis has been conducted to enrich...

... Limited 2026 Emerald Publishing Limited Licensed re-use rights only Sustainability reporting Voluntary disclosure Anticipatory compliance Organisational learning Institutional theory Stakeholder pressure Governance capacity Indonesia Ministry of Finance of the Republic of Indonesia...

...Iman Harymawan; Damara Ardelia Kusuma Wardani; John Nowland Purpose This study investigates the relationship between companies with military directors and audit fees in Indonesia. Design/methodology/approach Using upper echelon and audit pricing theories, the authors examine military directors...

...Desi Adhariani; Elda du Toit Purpose This study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia (Otoritas Jasa Keuangan [OJK]), has issued regulation POJK 51/2017 concerning...

... degrees in Indonesia. Design/methodology/approach The ideological analysis is informed by Thompson’s (1990) concept of ideology, which was used in a critical sense to refer to its role in serving unequal power relations. Semi-structured interviews of Indonesian accounting lecturers were utilised...

...Fitra Roman Cahaya; Stacey Porter; Greg Tower; Alistair Brown Purpose The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs). Design/methodology/approach Annual report disclosures of 223 Indonesia Stock Exchange listed...

... per cent of managerial positions and 3 per cent of CEO positions in the top 50 public companies in Europe. This situation also occurs in Indonesia. Based on the SWA team’s research in 2011 (Rahayu, 2011), there were only 64 women out of 382 directors (16.75 per cent) in banking companies, while...

...Tanweer Hasan; Muliaman Hadad; Kamran Ahmed Purpose – The purpose of this paper is to measure the accuracy of management profit forecast in initial public offerings (IPO) prospectuses and investigate the determinants of any observed forecast error in Indonesia. Design/methodology/approach...

...Ferdinand Siagian; Sylvia V. Siregar; Yan Rahadian Purpose The purpose of this paper is to investigate whether corporate governance practices and the quality of reporting are associated with firm value for public firms in Indonesia. Design/methodology/approach The authors hypothesize...