Iman Harymawan

Iman Harymawan
Airlangga University | UNAIR · Department of Accounting

Doctor of Philosophy, City University of Hong Kong

About

173
Publications
48,343
Reads
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2,017
Citations
Introduction
Iman Harymawan is a lecturer in the Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Indonesia. He obtained his Ph.D degree (2016) in accounting from the City University of Hong Kong in Hong Kong, MBA degree (2009) from National Cheng Kung University in Taiwan, and his B.A. degree (2006) in accounting from Universitas Airlangga in Indonesia. His current research focuses include corporate governance issues, the accounting impact of political and military connections in business, and financial reporting quality. He currently teaches financial reporting analysis and advanced accounting.
Additional affiliations
June 2016 - October 2016
Airlangga University
Position
  • Professor (Assistant)
December 2008 - present
Airlangga University
Position
  • Lecturer
Education
January 2015 - December 2016
City University of Hong Kong
Field of study
  • Accounting, Management

Publications

Publications (173)
Article
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Manuscript type: Research paper Research aims: The objective of this study is to investigate whether CEO managerial ability has an effect on corporate investment decisions, particularly during the presidential election period as moderating role on this nexus. Design/Methodology/Approach: This research uses a quantitative approach to obtain empirica...
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Purpose The term “Insider CEO” refers to actor in the top management at corporate level who has the advantage of having better information regarding a company’s resources to make investment decisions. This study aims to examine the relationship between insider chief executive officers (CEOs) and investment efficiency in emerging economies. Design/...
Article
Research aims: The objective of this study is to investigate whether CEO managerial ability has an effect on corporate investment decisions, particularly during the presidential election period as moderating role on this nexus. Design/Methodology/Approach: This research uses a quantitative approach to obtain empirical evidence whether CEO manageria...
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Carbon Emission Disclosure (CED) trends have been positive for several years. Unfortunately, studies focusing on the relationship between CED and the Cost of Debt (COD) still need to be made available, particularly in emerging countries. Addressing this gap, this study aims to analyze the relationship between CED and COD in Indonesia. We predict th...
Article
This study explores the impact of a CEO's educational background from a top university on reducing corporate ESG risk and the potential moderating role of CEO gender. Using the QS World University Rankings (QS WUR) to define reputable universities, the research focuses on companies in ASEAN (Association of Southeast Asian Nations) countries, known...
Chapter
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The study addresses media concerns, demands for transparency, and the need for an assessment of Malaysia's procurement performance. It investigates the effects of legal and regulatory framework, procurement professionalism, private sector participation, transparency, and integrity on procurement performance in Malaysian Federal Ministries. A total...
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The adoption of business strategies at the corporate level is often associated with the resource-based view theory. However, many scholars have not definitively determined whether aligning business strategies with the principles of the resource-based view theory is consistent with the perspective presented by stakeholder theory. This study examines...
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This study examines the relationship between sustainability reporting and tax avoidance, distinguishing genuine alignment with environmental and social commitments from greenwashing strategies. We also examine the impact of tax amnesty programs on these reporting motives. Using Indonesian nonfinancial listed firms in the 2010–2018 period, this stud...
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Purpose This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the monitoring and executive functions within companies moderate this relationship. Design/methodology/approach This study employs a regression analysis model on a sample of...
Article
Purpose This study aims to investigate whether CEOs who graduated from prestigious universities can provide a better-quality working environment. Design/methodology/approach Using a sample of 1,877 observations from all companies listed on the Indonesia Stock Exchange from 2019–2021, this research employs logistic OLS and coarsened exact matching...
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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 avoidance is impacted by three corporate governance variables: auditor size or Big 4, board size and audit committee independence. Indonesia's...
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The primary objective of this study is to thoroughly investigate the association between director tenure diversity and corporate sustainability performance. This study utilizes a sample comprising 578 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange. To test the hypothesis, the study employs the Ordinary Le...
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The primary objective of this study is to thoroughly investigate the association between director tenure diversity and corporate sustainability performance. This study utilizes a sample comprising 578 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange. To test the hypothesis, the study employs the Ordinary Le...
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This study examines the relationship between chief executive officers' (CEOs) overseas experience and social responsibility (SR) disclosure, as well as how CEOs from reputable universities can moderate this relationship. Using 488 firm‐year observations from firms listed on the Bursa Efek Indonesia (Indonesian Stock Exchange) and data from the Glob...
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This study aims to find new ideas within the trends of accounting research. Using a literature review approach, this study maps the composition of accredited accounting research publications at SINTA 2 from 2020 to 2022 and specifically focuses on topics, methods, journals, authors and universities. The results of this study show that there is an i...
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Purpose This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question considers whether CEO busyness impacts the relationship between military-experienced directors and financial statement footnotes readability. Design/methodology/appr...
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In numerous countries, the establishment of gender quotas on corporate boards has been widely considered. However, Indonesia is not one of them. The research's purpose is to explore the association between gender diversity on corporate boards and audit report lag with a form of empirical data. From 2012 to 2020, there were 2,937 observations from a...
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Purpose This study aims to examine the effect of audit firm tenure (AFT) on corporate tax avoidance (CTA) and the moderating effect of the COVID-19 pandemic. Design/methodology/approach The sample comprises 41,074 firm-year observations from 32 countries from 2015 to 2020, for which data are collected from various sources: financial data from the...
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The appointment of a CRO (Chief Risk Officer) influences the implementation of ERM (Enterprise Risk Management), which reduces risk and lowers audit costs. Financial Services Authority Regulation No.17/2014 in Indonesia requires companies to have an RMC (Risk Management Committee), which is different from a CRO equivalent to a C-Level. This study e...
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This study aims to examine the influence of CEO educational background, specifically MBA and engineering degrees gained from reputable universities, on environmental, social, and governance disclosure. The sample used in this study consists of 332 companies out of the total population of 407 listed companies on the Indonesia Stock Exchange that dis...
Article
Improved firm governance in terms of board effectiveness can lower firm risk through the adoption of less risky financial policies. ESG (environmental, social, and governance) performance can strengthen the impact of board effectiveness on firm risk as companies are motivated to act in stakeholders’ interests. This research provides empirical evide...
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The objective of this study is to investigate the impact of school ties between top management executives, such as the Chief Executive Officer and Chief Financial Officer, and external parties, including auditors, on a company's earnings management practices. This study uses fixed effect regression method to test the hypotheses, whether school ties...
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This study examines the effect of disclosure of labour social responsibility on the company's financial performance as measured by operational aspects (ROA), profitability aspects (ROE), and sales aspects (ROS). This study uses regression analysis to examine the relationship between labour social responsibility disclosure and financial performance...
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This study aims to examine the association between carbon emission disclosure and corporate capital structure, moderated by the presence of a risk management committee. Specifically, we aim to explore whether the existence of a risk management committee can mitigate the risks faced by companies when formulating capital structure strategies. We use...
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The purpose of this study is to examine the relationship between top management school-ties represented by the CEO (Chief Executive Officer), CFO (Chief Financial Officer), and the Auditor with the Audit Fee. This study uses 627 observations from companies listed on the Indonesia Stock Exchange from 2010 to 2018 and uses the Ordinary Least Square R...
Article
Purpose This study aims to analyze the relationship between Islamic governance (IG) and leverage and examine the interaction of corporate social responsibility disclosure (CSRD) in the relationship between IG and leverage. Design/methodology/approach This study used 444 observational data comprising Asian, European and African Islamic banks (IBs)...
Article
Purpose This study aims to explore the relationship between the level of busyness of Chief Executive Officers (CEOs) and investment efficiency in the context of emerging markets. Design/methodology/approach The sample includes firms listed on the Indonesia Stock Exchange from 2010 to 2018 using ordinary least square estimation. Findings The findi...
Article
Purpose This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia. Design/methodology/approach This study utilizes a sample period spanning from 2010 to 2018 and employs various statistical tests, including Propensity Score Matching (PSM), Coarsened Exact Ma...
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Purpose: This research is aims to determine the relationship between the educational background of the board of commissioners on the quality of the sustainability report in companies listed on the Indonesia Stock Exchange.Method: Sources of research data consist of the annual reports, sustainability reports, global reporting websites (GRI), and Qua...
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The paper aims to investigate the relationship between geographic proximity and the readability of financial statement footnotes, which are important sources of information for stakeholders before making decisions about the firm. Our study focuses on examining the impact of distance and audit fees on the dynamics of auditor-client relationships whe...
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Purpose A company needs to use auditing procedures to ensure the reliability of financial statements while also providing transparency to stakeholders. The extent of risk associated with the company depends on the directors’ involvement in its daily operations. This paper aims to study the relationship between busy chief executive officers (CEOs) a...
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Purpose: This study examines the response of tax aggressive companies to the prime enforcement of the tax amnesty in Indonesia. Specifically, this study examines their tax aggressive behavior in the period and post-period of tax amnesty. Methodology/approach: The author(s) use all Indonesian companies in 2010-2018 listed in the IDX and analyze usin...
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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' roles in the demand for and supply of auditing services. The authors use Indonesia as their research setting as t...
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This article aims to analyse the relationship between the chief executive and financial officer (CEO and CFO) from reputable universities and capital structure. We use least-square regression using 3,003 firm-year observations of companies listed in Indonesia from all industries except the financial sector from 2010 to 2019. Consistent with the hyp...
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Purpose This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context. Design/methodology/approach The sample consists of 803 firm-year observations from the Indonesia Stock Exchange during the period of 2014–2018. The study uses fixed-effect regression analysis to examine the relationship b...
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Purpose: This study analyzes the relationship between CEO facial masculinity and the readability of management discussion and analysis reports (MDA). Furthermore, this study examines the interaction between CEO busyness and age in this relationship.Method: Cluster regression with fixed effects was used to examine 1,569 firm-years of non-financial f...
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Purpose How does the internal audit function make external auditors work more efficiently at the early stage of the COVID-19 pandemic? This study examines the relationship between internal audit function, audit report lag and audit fee at the early stage of the COVID-19 pandemic. Design/methodology/approach This study uses data from all public fir...
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This paper investigates the influence of COVID-19 exposure and China exposure disclosed by companies in their annual reports on firm value. Research data were obtained from annual reports. The study used observations of 430 companies listed on the Indonesia Stock Exchange during 2019 and analyzed using ordinary least squares (OLS) with fixed indust...
Article
Purpose Auditors’ skills and knowledge of data analytics and big data can influence their judgment at the audit planning stage. At this stage, the auditor will determine the level of audit risk and estimate how long the audit will take. This study aims to test whether big data and data analytics affect auditors’ judgment by adopting the cognitive f...
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This paper examines the relationship between tenure diversity, corporate innovation, and carbon emission performance in developing countries, with a particular focus on the interaction model of corporate innovation in the nexus. The study is conducted in a unique setting of Indonesian firms with a high level of tenure diversity and carbon performan...
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This study aims to analyze the hybridization that occurs in waqf institutions. We combine a literature review, a case study, and expert opinions. The case study was conducted at the Indonesian Muslim University Waqf Foundation (YWUMI). Case study data collection was carried out through semi-structured interviews with 11 respondents. Requests for ex...
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The present paper provides new empirical evidence on the relationship between CEO facial masculinity and tax avoidance. We use data from non-financial companies listed on the Indonesia Stock Exchange during the period 2010–2019. The findings suggest that the CEO facial masculinity is positively associated with tax avoidance, which is one of the ris...
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This study investigates the disclosure level of sustainability report in telecommunication industry. This study specifically compares the disclosure level of companies in Indonesia and Malaysia using Global Reporting Initiative format template. The study compares the published reports between 2014 to 2016 periods. The results reveal that the disclo...
Article
The market bubble phenomenon has hit the capital markets, including in Indonesia. This occurs when a company’s cash flow is lower than investors’ expectations. Even the literature on stock price crash risk, which considers managers’ motives to disguise negative information, identifies that tax avoidance has been used as a mask by managers to cover...
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This paper aims to examines the relationship between professional corporate secretary expertise and annual report readability of 1,476 observations from all companies listed in the Indonesia Stock Exchange from 2014-2018 using OLS Regression with STATA 15.0. The findings obtained from this research are the legal expertise possessed by the corporate...
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Objective: This study aimed to analyze the effect of voluntary risk management disclosure (VRMD) and the existence of a risk management committee (RMC) on firm value. Design/Methods/Approach: The research sample is companies listed on the Indonesia Stock Exchange for 2016, with 136 observations. The data obtained are based on annual reports. This...
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The geographic proximity has faced challenges with the existence of COVID-19 pandemic since 2019. This study aimed to scrutinize the effect of geographic proximity and audit quality by using COVID-19 pandemic as a moderating variable to compare before and after the situation. The samples of this study were Indonesian listed companies from 2018 to 2...
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Aim of the article The main purpose of this article was to investigate the impact of the determinants of profitability on the commercial banks in Asian countries. An Asian country like Bangladesh and India was selected as the research field. The present study also pursues to examine the impact of specific factors and macroeconomic factors on the pr...
Article
Purpose This study aims to examine the relationship between the educational background of Chief Financial Officers (CFOs) from reputable universities and financial reporting quality (FRQ). Educational background is divided into two categories: an undergraduate degree from a reputable university and a Master of Business Administration (MBA) degree f...
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This study examines the investment efficiency of firms engaging in tax avoidance in Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010–2019 and document a positive relationship between tax avoidance and investment efficiency. This study also considers a unique setting of Indonesia as one of the few developing countr...
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...
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This research examined the relationship between politically connected companies and the readability of the company's MD&A. Our results show that in the Indonesian setting, the experience of parliamentarians (DPR, MPR), regional heads and local government officials at the company executive level plays an important role in the readability of a compan...
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Purpose This study aims to examine the relationship between the presence of ex-auditor chief executive officers (CEOs) and ex-auditor chief financial officers (CFOs) with the company's investment efficiency decisions. Design/methodology/approach The authors use non-financial Indonesian listed firms, and the authors obtain 2,763 firm-year observati...
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This study examines the relationship between ex-auditor CEOs in companies and corporate social responsibility disclosure in the Indonesian setting, where the presence of ex-auditor CEOs is increasing every year. We use the sample of 581 firm-year observations from 106 firms that published sustainability reports on the Indonesian Stock Exchange from...
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Dampak perubahan iklim, seperti pandemi, gelombang panas, kenaikan permukaan air laut, banjir, kekeringan, dan kebakaran hutan, memicu munculnya fenomena yang merugikan pelaku sektor usaha. Kerugian tersebut berupa supply shock, kesulitan keuangan, penurunan upah rill, penurunan daya beli konsumen, dan kerugian-kerugian lainnya. Selain menghadapi a...
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This study examines the association between CEO duality, CEO ownership and financial footnotes readability. The data were collected from 1,469 non-financial firms listed on the Indonesian Stock Exchange (IDX) between 2010 and 2018. Using ordinary least squares (OLS) regression, this study unveiled a negative and significant relationship between CEO...
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The purpose of this paper is to review COVID-19 and Accounting research published during the pandemic up to February 2021. This study is a literature review that focuses on articles related to COVID-19 and accounting. This study uses articles sourced from the Scopus database. This study discusses COVID-19 in relation to the financial market, corpor...
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We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014–2018, and moderated regression analysis is used for statistical analysis. The results show that the readability of financial footnotes will affect audit fees paid, and RMC...
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Purpose Without a doubt, COVID-19 is a disruptive event that one may not consider before it becomes a global pandemic. This study aims to examine the firm’s risk preference, represented as board characteristics towards COVID-19 exposure in Indonesia. Design/methodology/approach This study uses the boardroom’s average value of board age and female...
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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...
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Indonesia has a thin capitalization policy since 2015. It restricts the maximum interest expense that can be deductible from corporate tax payable. This paper discusses the association between boards with military background and the debt policy of firms, taking into account the thin capitalization policy. This study used a sample of 2,330 firm-year...
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Penelitian ini dimotivasi belum adanya peraturan tentang Market Maker yang menimbulkan asimetri informasi, dan permainan harga oleh market maker, khususnya market maker dalam grup perusahaan. Kasus kejahatan dibursa saham Indonesia melibatkan lebih dari satu perusahaan sekuritas sebagai market maker. Hasil riset sebelumnya terjadi gap terkait volum...
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This study aims to examine the relationship of military connections in the form of company commissioners with retired military backgrounds to the selection of industrial specialist auditors. The sample selection technique we use is a purposive sampling technique with several criteria. This study uses a sample of 618 public companies listed on the I...
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This research is motivated by the absence of regulations regarding Market Makers that cause information asymmetry, and price games by market makers, especially market makers in the company group. The crime case in the Indonesian stock exchange involves more than one securities company as a market maker. The results of previous research showed a gap...
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The study examines the relationship between board gender diversity and corporate innovation. A Quantitative method with OLS analysis technique, using an 868 samples data observation of Indonesia public companies listed from 2010-2019. This study found that board gender diversity has increased corporate innovation. Furthermore, using a family firm a...
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Purpose This study aims to examine the relationship between CEO busyness and financial reporting quality in a country which implements a two-tier board system. Design/methodology/approach This study includes firms listed on the Indonesian Stock Exchange during the 2010–2018 period. This study employs an ordinary least squares regression, the prope...
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This study aimed to analyze the relationship between the director pay slice and firm financial performance. This study used 1024 observations from companies listed on the Indonesia Stock Exchange from 2011 to 2019. The analytical technique used in this study was ordinary least square regression with a cluster model approach and fixed effects using...
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This study examines the relationship between politically connected independent commissioners and independent directors regarding the cost of debt. The sample is all companies listed on the Indonesia Stock Exchange for the 2010–2017 period, totaling 327 companies with a total data value of 1722 firm-year observations. We used the ordinary least squa...
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The ASEAN Economic Community (AEC), which enacted in early 2016, has caused business competition in Indonesia even tighter. This encourages the company to form an ability to innovate in order to achieve unique and superior resources so that competitive superiority can be achieved. This study aims to analyze the effect of innovation on company perfo...
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Coronavirus disease 2019 (COVID-19) survivors face societal stigma. The study aims to analyze the association of this stigma with the mental health and quality of life of COVID-19 survivors. In this cross-sectional study, we observed 547 adults who were previously documented as severe acute respiratory syndrome coronavirus (SARS-CoV-2) positive by...
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Financial statement fraud (fraud) is more difficult to detect than the error because the employee or management is trying to hide the fraud. The purpose of this study was to examine the influence of internal auditor experience and internal control disclosure on fraud. The dependent variable in this study was fraud, while the independent variable wa...
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The purpose of this study is to find out the effect of firm size and firm age on the management discussion and analysis (MD&A) report readability of companies in developing countries. This study uses a sample of 568 observations from 550 listed firms on the Indonesia Stock Exchange from 2014 to 2016 to examine how the firm size and firm age affect...
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Purpose-This study examined the effect of different types of politically connected (PCON) Malaysian firms on analysts' forecast accuracy and dispersion. Design/methodology/approach-The study identified different types of PCON firms according to Wong and Hooy's (2018) classification, which divided political connections into government-linked compani...
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Research aims: This study examines the relationship between political connections and family ownership toward CSR activities disclosure. Design/Methodology/Approach: This study employed 624 Indonesian public companies on the Global Reporting Initiative (GRI) list for 2010-2018. The researchers used OLS (Ordinary Least Squares) regression by conside...