Eka Sari Ayuningtyas's research while affiliated with Airlangga University and other places

... The importance of risk management and disclosure to firms has risen over the past period, along with the corporate governance debate, which suggests enhancing the transparency of disclosure in order to reduce risk exposure. For instance, Ayuningtyas and Harymawan (2022) examined the relationship between the presence of risk management committees and risk disclosure procedures of listed firms in Indonesia for the period (2010-2018). The study hypotheses were investigated using descriptive analysis as well as statistical regression analysis. ...

... (Ertugrul et al., 2017;Luo et al., 2018; (Bloomfield, 2008;Gosselin et al., 2021;Li, 2008;Lo et al., 2017 (Courtis, 1987(Courtis, , 1995Jang & Rho, 2016;Li, 2008 (Ayuningtyas & Harymawan, 2021;Ertugrul et al., 2017;Fang-Klingler, 2019;Hoffmann & Kleimeier, 2021 Blanco et al., 2021;Salehi et al., 2020;Wang et al., 2021;Xu et al., 2020b (Ayuningtyas & Harymawan, 2021;Courtis, 1995;De Franco et al., 2015;Ferri et al., 2022;Hassan et al., 2019;Linsley & Lawrence, 2007;Smith & Taffler, 1992 (Courtis, 1987(Courtis, , 1995Ezat, 2019;Guay et al., 2016;Lewis et al., 1986;Smith & Taffler, 1992 . ‫مؤشر‬ ‫قيمة‬ ‫يادة‬ ‫ز‬ ‫مع‬ ‫تنخفض‬ ‫اءة‬ ‫للقر‬ ‫السنوية‬ ‫المالية‬ ‫ير‬ ‫التقار‬ ‫قابلية‬ ‫أن‬ ‫يتضح‬ ‫سبق،‬ ‫ما‬ ‫على‬ ً ‫بناء‬ FOG ‫ومؤشر‬ ، LIX ‫ومؤشر‬ ، SMOG ‫ومؤشر‬ ، FKG ‫ومؤشر‬ ، BOG ‫مع‬ ‫تفع‬ ‫تر‬ ‫بينما‬ ، ‫قيمة‬ ‫يادة‬ ‫ز‬ ‫مؤشر‬ FRE . ‫ا‬ ً ‫نظر‬ ...

... One of the proxies which could impair auditor's independence is the rotation of audit firm. Widyaningsih et al. (2019) studied how the rotation of audit firm relate with the quality of an audit opinion in Indonesia between 2010 to 2017. Discretionary accruals were used to measure audit quality, while dummy variable was used for audit firm rotation, the dummy variable allocated 1 if the client firm rotates audit firm and 0 if otherwise. ...