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Full-Text Articles in Business
Corporate Governance And Environmental Disclosure In The Indonesian Mining Industry, Terri Trireksani, Hadrian Geri Djajadikerta
Corporate Governance And Environmental Disclosure In The Indonesian Mining Industry, Terri Trireksani, Hadrian Geri Djajadikerta
Research outputs 2014 to 2021
Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock …
Redefining Internal Audit Performance: Impact On Corporate Governance, Razimah Binti Abdullah
Redefining Internal Audit Performance: Impact On Corporate Governance, Razimah Binti Abdullah
Theses: Doctorates and Masters
One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad & Muhamad Sori, 2011). Internal audit, a component of corporate governance, continues to evolve due to changes in business strategies and requirements placed on it by legislators. The roles of internal auditors and audit committees (ACs), the key personnel in IAFs, are changing to a more value-added approach as business strategies move towards corporate sustainability and organisational excellence. Suggestions forwarded to improve the performance or determining the quality of IAF include effective involvement of ACs in …