How effective is corporate governance in preventing financial fraud in Indonesia Kompas100 firms? DOI Creative Commons

Fransiska Simanullang,

Sairun Simanullang

Priviet Social Sciences Journal, Journal Year: 2024, Volume and Issue: 4(7), P. 24 - 32

Published: July 31, 2024

This study examines the relationship between corporate governance practices and incidence of financial fraud among firms listed on Kompas100 Index in Indonesia. Utilizing a panel dataset 1,000 companies over period from 2015 to 2023, research employs Fixed Effects Model (FEM) analyze impact key variables, including board composition, ownership structure, audit committee effectiveness, occurrence. The findings reveal that with higher proportion independent directors more effective committees are less likely engage fraud. Conversely, concentrated leverage associated an increased likelihood These results underscore importance robust mechanisms preventing fraud, particularly context Indonesia's evolving landscape. also discusses limitations offers policy recommendations strengthen frameworks, thereby enhancing integrity markets.

Language: Английский

Is trade relevant to the macro drivers of carbon dioxide emissions? A study of high‐ and low‐trade openness economies DOI

Shahida Suleman,

Hassanudin Mohd Thas Thaker,

Calvin Cheong Wing Hoh

et al.

Natural Resources Forum, Journal Year: 2024, Volume and Issue: unknown

Published: Aug. 5, 2024

Abstract The objective of this research is to systematically compare the impact macro determinants on CO 2 emissions, using theoretical frameworks trade, Environmental Kuznets Curve, and Pollution Haven Hypothesis. study specifically focuses high‐ low‐trade‐openness economies from 1995 2020. Methodologies employed include stepwise regression, fully modified least squares, pooled ordinary fixed effects models. Long‐run dynamics were assessed Granger causality tests Pedroni Johansen cointegration tests. results indicate both long‐term short‐term relationships between emissions following variables: (i) gross capital formation (GCF), (ii) per capita income (PCI), (iii) population (POP), (iv) trade openness. Trade openness has a positive significant effect in highly economies, whereas it negative low trade‐open economies. Highly open are more significantly impacted by GCF POP compared with low‐ Additionally, PCI positively influences countries, greater than also identifies bidirectional causal relationship PCI, GCF, groups as well unidirectional openness, POP, countries.

Language: Английский

Citations

3
Unbridling the Economic Growth and Environmental Nexus in Pakistan DOI Creative Commons
Umar Nawaz Kayani,

Roohi Mumtaz,

Mochammad Fahlevi

et al.

International Journal of Energy Economics and Policy, Journal Year: 2024, Volume and Issue: 14(1), P. 488 - 495

Published: Jan. 15, 2024

The Kuznets Curve framework is used in this study to examine the complex relationship between economic growth and environmental impact Pakistan. employs descriptive statistics, pairwise correlations, regression analysis uncover intricate relationships among crucial variables such as pollution, performance, GDP, income, taxation. results underscore trade-offs non-linear connections that exist within these relationships, underscoring importance of informed policy choices order attain sustainable development effectively reconciles advancement preservation specific context

Language: Английский

Citations

2
Analysis of the effect of return on assets, debt to equity ratio, net profit margin, earning per share on stock returns in automotive and component sub-sector companies DOI Creative Commons

Sairun Simanullang,

Fransiska Simanullang

Priviet Social Sciences Journal, Journal Year: 2023, Volume and Issue: 3(11), P. 23 - 33

Published: Nov. 30, 2023

This research aims to determine the influence of profitability and leverage on stock returns. The sampling technique in this study uses a survey Indonesia Stock Exchange. data analysis methods used include validity reliability tests, classical assumption regression analysis, correlation determination coefficient hypothesis testing. results indicate that: Return Assets has significant returns automotive component sub-sector companies There is an debt equity ratio Net profit margin does not have Earning per share influences assets, ratio, net margin, earning listed Exchange during period 2017-2021.

Language: Английский

Citations

2
How effective is corporate governance in preventing financial fraud in Indonesia Kompas100 firms? DOI Creative Commons

Fransiska Simanullang,

Sairun Simanullang

Priviet Social Sciences Journal, Journal Year: 2024, Volume and Issue: 4(7), P. 24 - 32

Published: July 31, 2024

This study examines the relationship between corporate governance practices and incidence of financial fraud among firms listed on Kompas100 Index in Indonesia. Utilizing a panel dataset 1,000 companies over period from 2015 to 2023, research employs Fixed Effects Model (FEM) analyze impact key variables, including board composition, ownership structure, audit committee effectiveness, occurrence. The findings reveal that with higher proportion independent directors more effective committees are less likely engage fraud. Conversely, concentrated leverage associated an increased likelihood These results underscore importance robust mechanisms preventing fraud, particularly context Indonesia's evolving landscape. also discusses limitations offers policy recommendations strengthen frameworks, thereby enhancing integrity markets.

Language: Английский

Citations

0