Dian Agustia

Dian Agustia
Airlangga University | UNAIR

About

65
Publications
21,792
Reads
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421
Citations
Citations since 2016
59 Research Items
415 Citations
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2016201720182019202020212022050100150
2016201720182019202020212022050100150
2016201720182019202020212022050100150

Publications

Publications (65)
Article
The purpose of this study is to examine the moderating effect of foreign institutional investors on the relationship between political connection and tunneling. To achieve this goal, our study has examined all companies listed on the Indonesia Stock Exchange between 2015 and 2019, and obtained 1,571 firm-year observations. By using a quantitative a...
Article
Based on inconsistent with previous research, this study aims to prove the effect of the board of directors’ diversity factors on the firm value through the sustainability report disclosure as the mediating variables empirically, this study aims to prove the effect of the board of director’s diversity factors on the firm value through the sustainab...
Article
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The application of social performance as a material for transparency of environmental commitments that drive company management on company performance is required in the firms. The purpose of this study was to look into the environmental implications of the firms, specifically the role of green supply chain management and green innovation as interv...
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This study investigates the impact of sustainability reporting on firm performance. This paper also examines the moderating effect of family ownership on the relationship between sustainability disclosure and firm performance. The research sample consists of 850 primary and secondary sector companies listed on the Indonesian stock exchange between...
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Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the information disclosed. The conciseness of information requires minimizing the length of words (narrative), offset by the increased readability of the integrated reporting. A sample of 973 integrated reports of companies in Asia an...
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Purpose Joint board management meetings bring boards of directors and top management teams together to share information and discuss company matters. The authors investigate whether these joint meetings are associated with higher agency costs or information sharing benefits in the context of firm earnings management. Design/methodology/approach Us...
Article
Purpose Government institutions in Indonesia have implemented an integrity system as a strategy to prevent fraud and corruption by integrating the risk management and organizational ethics. This integration is important to increase the awareness of fraud in the organization. Based on self-determination theory, this study examines the mediating effe...
Article
Purpose This study aims to investigate the effect of corporate governance (CG) mechanisms (board size, independent commissioner and ownership concentration) on green innovation (GI) in publicly traded companies of Indonesia as an emerging market. Design/methodology/approach Archival data relating to CG and GI were collected for five years (2016–20...
Article
Purpose This research aims to provide evidence that firms that create product innovations (PROINVs) can improve the performance of firms in Indonesia. And then this research also provides evidence that firms with high technological capabilities can moderate the impact of PROINV on firm performance in Indonesia. Design/methodology/approach Based on...
Article
This article examines the relationship between investment efficiency (INVEFF) and environmental, social, and governance (ESG) reporting. We posit corporate integration management (CIM), which is reflected by the level of INVEFF, is a crucial driver for the better quality of ESG reporting. But there is a second possibility which ESG reporting is vie...
Article
Are joint meetings between boards of directors and top management teams associated with better decision making or higher agency costs? We examine formally scheduled joint board-management meetings as a channel for closer interaction between boards of directors and top management teams. Using publicly disclosed data from Indonesian firms, we find th...
Article
Purpose The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study examines whether these characteristics mitigate the relationship between NAS and accruals quality. Desig...
Article
The aim of this study is to predict financial distress in Micro, Small, and Medium Enterprises (MSME) in Banyuwangi by using the Altman Z-score modification model from 2016 to 2019. This study involves 100 MSMEs registered in Creative House of Banyuwangi Regency. The data is obtained from the 2016 to 2018 businesses’ financial statement between 201...
Article
Purpose The purpose of this paper is to investigate the mediating role of financial performance (FP) in modelling the relationship between green innovation (GI) and firm value (FV), using ASEAN countries as sample with panel analysis. Design/methodology/approach A panel data was collected from 374 publicly traded companies in six ASEAN countries,...
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Many previous studies have interpreted the concept of intellectual capital based on one's values. However, if the company's management uses their intelligence intellectually to commit fraud by manipulating earnings in financial reports, this condition is certainly interesting to discuss further. This research method includes comparative quantitativ...
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Purpose: The purpose of this study was to assess green innovation as a mediating variable in the relationship between green supply chain management and firm performance.Design/methodology/approach: This study used the companies listed on the PROPER program for the 2010-2018 period on the Indonesia Stock Exchange. The sample collected by using purpo...
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This study examines the quality of financial reporting during the period following the corporate governance reforms in Malaysia, as motivated by the importance of investors’ needs for high-quality financial reporting. Using the asymmetric timeliness of the earnings model, we analysed the sample of 6,819 firm-year observations of Malaysian listed co...
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Purpose of the study: This study aims to provide a conceptual framework and construction of executive narcissism (CEO) through content analysis of 52 reputable international journals of Scopus indexed (Q1). The aims also to explore valuable content and themes related to narcissistic accounting and reveal further research opportunities for important...
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This article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. W...
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The purpose of this research is to examine the role of organizational transformation in mediating the effect of Information Technology (IT) investments on organizational performance in local governments. This research is expected to assist local governments to implement IT effectively to improve their organizational performance. This research is de...
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The purpose of this study is to examine the effect of accrual earnings management and business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust regression of M-Estimator regression are performed on financial data of 1,068 non-financial firms listed on the Indonesia Stock Exchange (IDX). The result indicates that there...
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Indonesia is currently in the process of mandating the establishment of Remuneration Committees (RCs) for all listed companies. However, little is known about the effectiveness of RCs in Indonesia. This study sheds light on this issue, by examining the relationships between RCs, executive and board of director remuneration, and firm performance in...
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Purpose The purchase of non-audit services from incumbent auditors has generated considerable attention. This study aims to examine the relationship between characteristics of non-audit services, namely, the recurrence and types of services, and accruals quality in Malaysia. Design/methodology/approach This study analyzed hand-collected audit and...
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The purpose of this study is to analyze how the meeting of the board of commissioners and board of directors affect the level of corporate social responsibility disclosure. This study uses 251 observations from 71 companies listed on the Indonesia Stock Exchange (IDX) in the period 2010-2017. This study finds that the board of commissioners meeting...
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Pelaporan terintegrasi adalah laporan yang berisi informasi keuangan dan non-keuangan yang mengkomunikasikan proses penciptaan nilai oleh perusahaan. Salah satu prinsip utama pelaporan terintegrasi adalah prinsip konektivitas. Penelitian ini bertujuan menguji pengaruh konektivitas dan time horizon investasi terhadap keputusan jumlah investasi. Pene...
Chapter
Financial inclusion is a term that is used to describe easy access of financial products and services for everyone. G20 countries, including Indonesia, show high commitment to accelerate financial inclusion. Financial inclusion also facilitates the achievement of 17 Sustainable Development Goals. Fintech or digital financial technology is one of th...
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The prime objective of this study is to examine the effect of Sharia firms and their performance in Indonesia. Sharia is the set of personal and societal behaviour derived from Islam. A firm is included in a sharia firm if it complies with Islamic values. The sample used in this study are firms that are consistently listed on the Sharia-compliant S...
Preprint
In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Ind...
Article
Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tes...
Article
p> This study aims to obtain empirical evidence of the mediating role of going concern opinion audit on the relationship of audit tenure with company market performance. This research is explanatory. The subjects in this study were companies listed on the Indonesia Stock Exchange from 2007 to 2017. The samples in this study were 245 companies. The...
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This study was conducted to determine the effect of green innovation (GI) on firm value (FV) with environmental management accounting (EMA) as an intervening variable. Companies that are able to create GI will not only get the economic benefits but also the competitive advantage, therefore it will increase the value of the firm. The application of...
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The main objective of this study is to prove empirically the impact of good corporate governance on corporate performance with corporate social responsibility disclosure as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (ISX) of the 2013-2015. The sample chosen used purposive sampling method and 56 compani...
Article
The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits tha...
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This study investigates the types and characteristics of firms with politically connected directors in the boards of the company. The study uses data from all firms listed in Indonesia Stock Exchange spanning from 2004 to 2006. This study employs univariate analyses to address the research questions. The finding shows that firms with political conn...
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This study aims to identify and analyze (1) problems faced by banana farmers, Islamic financial institutions, micro enterprises and medium enterprises in conducting the ba’i as-salam financing mechanism (2) factors trigger the failure and success of implementing the ba’i as-salam financing mechanism to the banana farmers, islamic financial institut...
Article
This study aimed to obtain information and empirical evidence between the influence of organizational culture, competence and professionalism of officers towards the readiness of the application of government regulation on accrual accounting concerning the accrual-based government accounting standards in Malang government. This study uses primary d...
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This study aimed to prove the impact locus of control and situational leadership behavior to auditor job performance through job satisfaction. This study uses a quantitative approach that focused on testing the hypothesis. Independent variables are locus of control (LOC), situational leadership behavior (PKS), while the dependent variable are job s...
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Implementation of Corporate Social Responsibility (CSR) seems to be a logical consequence of the implementation practice of Good Corporate Governance (GCG). By implementing CSR, companies are expected to acquire social legitimacy and maximize its financial strength in the long term, so that will affect the value of sales of company stock. The purpo...
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This study investigates the earnings quality of politically connected firms listed in Indonesian Stock Exchange during 2006-2010. This study compare two definition (Soeharto Dependency Index (SDI) and Politically Exposed Person (PEP)) of political connections to capture the effect of the changes of political power map on the earnings quality of pol...
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This research is aimed to analyze the influence of environment and organization toward decision making style by using management accounting system as the moderating variable. This research intentionally uses contingency theory and quantitative approach. Data collection technique was done by spreading out questionnaire. Respondents of this respectiv...
Article
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The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits tha...
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Full-text available
The aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management. Good corporate governance is measured by audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership. Discretionary accrual is the...
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Asymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts. In addition, there are also several factors that could affect earnings management that is free cash flow and audit quality. The aim of this research is to pro...
Article
Environmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibrat...
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Based on agency theory, the core of agency relations is the separation of ownership at principal and control in agent, so this research based on agency theory, good corporate governance theory and company operational performance theory. Implementation of good corporate governance is important because there is a possibility that an agency problem wi...
Article
This paper studied the effect of good corporate governance to social responsibility. Variables used in this study were included number of the Board of Commissioners, Public Ownership Proportion, and Managerial Ownership Proportion. Endogenous variables were disclosures Corporate Social Responsibility (CSR) and Markets Reactions. Analysis used regre...
Article
This study intended to test the variable effect on auditor's professionalism toward individual work outcomes. Individual work outcomes are job satisfaction, organizational commitment, job performance and turnover intentions. The study also intended to test the influence among these variables within the individual work outcomes.The result of the stu...

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