GATR Journal of Accounting and Finance Review (GATR-AFR)
Vol. 5 (4) Jan-Mar. 2021
Issue DOI: 10.35609/afr.2021.5.4
Analysis of Factors Affecting Fraudulent Financial Reporting with
Independent Commissioners as Moderation Variable
Author(s): Andalia, Amiruddin, Grace T. Pontoh
Affiliation: Department of Accounting, Hasanuddin University, Indonesia
Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting
Received: January 25, 2021 | Accepted: : March 31, 2021
Type of Paper: Empirical | Vol. 5(4) Page: 01 – 12
Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors
Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Acc. Fin. Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)
The Influence of Regulation and Financial Performance on The Disclosure of Corporate Social Responsibility and Corporate Reputation Moderated by Ownership Structure
Author(s): Median Wilestari, Akhmad Syakhroza, Chaerul D. Djakman, Vera Diyanty
Affiliation: As-Syafi'iyah Islamic University, Jakarta, Indonesia
Indonesia University, Jakarta, Indonesia
Keywords: Corporate Social Responsibility; Regulation; Financial Performance; Moderation; Ownership Structure Corporate Reputation.
Received: December 15, 2020 | Accepted: March 31, 2021
Type of Paper: Empirical | Vol. 5(4) Page: 13 – 22
Reference to this paper should be made as follows: Wilestari, M.; Syakhroza, A; Djakman, C.D; Diyanty, V. (2021). The Influence of Regulation and Financial Performance on The Disclosure of Corporate Social Responsibility and Corporate Reputation Moderated by Ownership Structure, Acc. Fin. Review, 5(4): 13 – 22. https://doi.org/10.35609/afr.2021.5.4(2)
Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies
Author(s): Theresia , Dewi Kurnia Indrastuti , Nico Alexander
Affiliation: Trisakti School of Management, Jakarta, Indonesia
Keywords: Financial Distress; Earnings Management; Non-Financial Distress; Indonesia Stock Exchange.
Received: December 23, 2020 | Accepted: March 31, 2021
Type of Paper: Empirical | Vol. 5(4) Page: 23 – 30
Reference to this paper should be made as follows: Theresia; Indrastuti, D. K; Alexander, N. (2021). Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies, Acc. Fin. Review, 5(4): 23 – 30. https://doi.org/10.35609/afr.2021.5.4(3)
The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting In Malaysia
Author(s): Zainab Aman, Norman Saleh, Zaleha Abdul Shukur, Romlah Jaafar
Affiliation: Department of Accounting and Finance Kolej Universiti Islam Antarabangsa Selangor 43000 Kajang Selangor Malaysia
Faculty of Economic and Management Universiti Kebangsaan Malaysia 43600 Bangi Selangor Malaysia
Keywords: Sustainability Reporting; Family Ownership; Corporate Governance; Independent Director
Received: January 20, 2021 | Accepted: March 31, 2021
Type of Paper: Empirical | Vol. 5(4) Page: 31 – 43
Reference to this paper should be made as follows: Aman, Z; Saleh, N; Shukur, Z.A; Jaafar, R. (2021). The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting in Malaysia, Acc. Fin. Review, 5(4): 31 – 43. https://doi.org/10.35609/afr.2021.5.4(4)
