Nadia Klarita Rahayu's research while affiliated with Universitas Surabaya and other places

Publications (9)

Article
Full-text available
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...
Article
Purpose The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD). Design/methodology/approach The authors conducted research for 2011–2019, covering companies listed on the Indonesian Stock Exchange. This study used an ordinary least squares re...
Article
Full-text available
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...
Article
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...
Article
Full-text available
We investigate whether the risk management committee and independent commissioner contribute to the audit fee. We use 720 observations from Indonesian listed companies for 2015–2018. We use ordinary least square analysis to address our hypotheses. The result shows that the proportion of independent commissioners weakens the relationship between RMC...
Article
Full-text available
The purpose of this study is to investigate the association between political connections and overinvestment in Indonesia as a democratic, multi-party and developing country. This study uses sample of 1,044 and 543 firm-year observations from listed firms on the Indonesian Stock Exchange from 2012 to 2017. A two-stage model is used to address overi...
Article
The aim of this research is to examine and analyze the association betwen audit adjustment and earnings quality. Samples used in this research are banking companies listed on the Indonesia Stock Exchange during the period 2012-2016, a total of 358 samples from 42 companies. This research examined the effect of audit adjustment on earnings quality w...

Citations

... CEOs career horizon to their earnings quality (Che-Ahmad et al., 2020), CEOs age and their analysts forecast properties (Haider et al., 2019), and busy CEOs to their financial reporting quality (Harymawan et al., 2022). These studies show that certain characteristics of CEOs contribute to determining certain strategic decision. ...
... Yahaya and Ogwiji (2021) related risk committee traits with profitability among banks in Nigeria. Rahayu et al. (2022) looked at the influence of remuneration committee in firm financial performance and directors' pay. Opeyemi et al. (2020) related firm specific characteristics with profitability among listed consumer goods firms in Nigeria. ...
... The company's risk management function is traditionally still the responsibility of the audit committee. However, several studies strongly recommend having a risk management committee seperated from the audit committee within the company (Larasati et al., 2019;Rahayu et al., 2021). The risk management committee serves to assist the board of directors in identifying, assessing, and responding to all current and future business risks that threaten the existence of the organization (Hines et al., 2015). ...
... Harymawan, Nasih, et al. (2020) shows that Indonesian and Malaysian firms are efficaciously enhancing their corporate images in the form of share value as they adopt assurance services on their ESG reporting. Correspondingly, another study documents carbon disclosure's merit in the form of a firm's value increases (Harymawan, Rahayu, et al., 2020). ...