...Iwan Suhardjo; Chris Akroyd; Meiliana Suparman Purpose This study aims to understand sustainability performance in Indonesia, which is a populous nation with abundant natural resources and mandatory sustainability reporting for listed companies, and a high level of corruption. By investigating...

... hypotheses using unbalanced panel data from non-financial public firms listed on the Indonesia Stock Exchange from 2014 to 2022. Additional robustness tests are conducted to validate the main findings. Findings The results indicate that ESG performance alone is not associated with stock price crash...

... of public companies listed on the Indonesia Stock Exchange from 2010 to 2019, using ordinary least squares (OLS) analysis to derive its main findings. Findings The main results indicate that an ex-auditor CEO has a negative relationship with the COD. This finding remains robust when applying coarsened...

... issues. Carbon emission disclosure Earnings management Sustainability reporting Indonesia Organisations are required to apply all universal standards while they select and use topic standards that correspond with their materiality assessment. Emission is one of the environmental topics...

...Effiezal Aswadi Abdul Wahab; Damara Ardelia Kusuma Wardani; Iman Harymawan; Mohammad Nasih Purpose This paper aims to investigate the relationship between military connections and tax avoidance in Indonesia. Further, the paper examines whether the relationship between military connections and tax...

... on an emerging economy – Indonesia in which firms have been trying to improve individual creativity. Eddy Mayor Putra Sitepu can be contacted at: eddy-mayor-putra.sitepu@hdr.mq.edu.au Indonesia Budgets Role clarity Individual creativity Interactive control Budgeting is one of the most...

... local governments (457) across Indonesia with a response rate of 21.4 percent being achieved. Smart PLS was used to assess the quality of the data and analyse the research model proposed. Findings Findings revealed that ILGs developed performance indicators more to fulfil regulatory requirements...