Papers by Golrida Karyawati G K P Purba
Jurnal Akuntansi Multiparadigma, 2021
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Iranian Journal of Management Studies, 2021
The need and importance of internal auditing in Indian listed companies is increasing because of ... more The need and importance of internal auditing in Indian listed companies is increasing because of strengthening of corporate governance practices by regulatory bodies and the Indian market environment is becoming more competitive. This study attempts to determine some of the critical factors that affect the effectiveness of internal auditing in Indian listed companies. A final sample of 252 Nifty companies was drawn. We mailed questionnaires to the Head of Internal Audit department, Chief of Accounts and Chief Executive Officers of the company. The overall, response rate was 29.4%. Companies represented manufacturing, information technology, retail, banking and financial services. Using multiple regression technique, the study findings reveal that the factors that affect the effectiveness of internal auditing are ‘competency of internal audit staff’ and ‘interaction of internal auditing with audit committee’. Institutional theory best explains the effectiveness of internal auditing i...
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Journal of Financial Reporting and Accounting, 2021
Purpose This study aims to examine the preference for earnings management (EM) strategies accordi... more Purpose This study aims to examine the preference for earnings management (EM) strategies according to business strategies, namely, cost leadership strategies and differentiation strategies, Design/methodology/approach This study analyzed 262 samples of manufacturing and service companies listed on the Indonesia Stock Exchange for the period 2019. Logistic regression analysis is used to test the company’s EM strategy preferences based on the applied business strategy. Findings The results prove that business strategy has a significant effect on EM strategy preferences. Companies that implement a cost leadership strategy tend to use an accrual form of EM rather than a real form of EM. Conversely, companies that implement a differentiation strategy tend to use a real form of EM. Research limitations/implications Theoretically, this study confirms that contingency theory can explain EM practice preferences based on business strategy. Practically, this study helps auditors and financial...
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EMAJ: Emerging Markets Journal, 2019
In a previous study on the firm size and corporate social responsibility (CSR) participation con... more In a previous study on the firm size and corporate social responsibility (CSR) participation conducted by Golrida, et al (2017), different result is reported with Udayasankar’s hypothesis (2008) which states a U-shape relationship of firm size and CSR participation. However, it is arqued that Udayasankar hyppothesis is better applicable in developed countries, while in developing countries an inverted - U shape relationship is found. But, Golrida et al (2017) can only prove the form of relationship using two perspectives stated by Udayasankar, which are operating scale and resourcess access. The proxy of visibility could not capture the inverted U shape relationship due to measurement problem in the previous study. This study aims at re-examining the relationship between firm size and CSR participation from the visibility perpective by employing two proxies of visibility, which are analyst coverage and news coverage respectively. Indonesian companies are chosen to capture the co...
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International Journal of Accounting, Auditing and Performance Evaluation, 2017
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Journal of Asian Business and Economic Studies, 2020
PurposeThis study aims to prove the complexity of the relationship between CSR and financial perf... more PurposeThis study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory.Design/methodology/approachThis research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coefficient as the effect size.FindingsThis study proves that the nature of the relationship between CSR and FP is complex and suggests that the analysis of the relationship between the two variables includes institutional factors to produce generalizable conclusions. Country characteristics, forms and dimensions of CSR, CSR measurements and FP measurements explain the complexity of the relationship between CSR and FP.Research limitations/implicationsFuture research is expected to include industry characteristics and the corporate governance model in the analysis of the relationship between CSR and FP. Differences in industry characteristics affec...
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EMAJ: Emerging Markets Journal, 2019
This study argues that, inconsistent results of the Corporate Social Responsibility (CSR) relatio... more This study argues that, inconsistent results of the Corporate Social Responsibility (CSR) relationship with financial performance is due to the complexity of relationship between two variables. The complexity of relationship stems from the nature of CSR, which is unseparable from its environment. This nature of relationship brings unfavourable impact on empirical research. The conclusion obtained from empirical evidents of such relationship will be highly contextual and lack generalization. This study proposes variables that led to the complexity of CSR relationship and financial performance, which are country characteristics as well as CSR forms and dimensions. Country characteristics determine the tendency of CSR practices, which finally influence the strength of CSR relationship with financial performance. The selection of CSR forms and dimensions to be done is part of a company’s strategy in an effort to achieve legitimacy.
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15TH GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES ON 14 - 15 SEPTEMBER 2023, NOVOTEL BANGKOK PLATINUM PRATUNAM, THAILAND
This study examines whether the characteristic of family or non-family businesses matters in expl... more This study examines whether the characteristic of family or non-family businesses matters in explaining earnings quality. This study analyzed 312 firms listed on the Indonesia Stock Exchange (IDX) for the period 2016–2020. To obtain robust results on the relationship between FB/NFB characteristics and earnings quality, this study measures earnings quality comprehensively, including measurements of available opportunities for earnings management, earnings management practices, earnings persistence, earnings restatement, and investor responsiveness to earnings quality. The regression analysis panel is employed to examine the effect of FB and NFB characteristics on earnings quality. Overall, the results prove that FB earnings quality is better than NFB earnings quality. The results of this study extend the implementation of socioemotional wealth theory in explaining the characteristics of FB, in which the characteristics of FB and non-FB have an impact on earnings quality. The results ...
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International Journal of Auditing and Accounting Studies, 2019
This study analyses the effectiveness of thetwo board system mechanism implemented in Indonesia i... more This study analyses the effectiveness of thetwo board system mechanism implemented in Indonesia in condition of financial distress. The governance system of Indonesian companies with family business characteristics separates management functions, namely the board of directors (BD) and supervisory functions run by the board of commissioners. Since the members of the board of commissioners are partly not independent of the board of directors, the role of independent commissioners (IND) is critical important, especially in conditions of financial distress. The sample of this research is companies listed in Indonesia Stock Exchange in the period of 2014-2017. The logistic regression model was employed for 1,168 observations to analyze the influence of the BD and IND on financial distress. The result showed that the BD has a significant effect in reducing the likelihood of financial distress. Although IND have shown independency, it has not been significant in reducing the likelihood of financial distress.
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Emerging Markets Journal Volume 8 No 2 , 2018
This study argues that, inconsistent results of the Corporate Social Responsibility (CSR) relatio... more This study argues that, inconsistent results of the Corporate Social Responsibility (CSR) relationship with financial performance is due to the complexity of relationship between two variables. The complexity of relationship stems from the nature of CSR, which is unseparable from its environment. This nature of relationship brings unfavourable impact on empirical research. The conclusion obtained from empirical evidents of such relationship will be highly contextual and lack generalization. This study proposes variables that led to the complexity of CSR relationship and financial performance, which are country characteristics as well as CSR forms and dimensions. Country characteristics determine the tendency of CSR practices, which finally influence the strength of CSR relationship with financial performance. The selection of CSR forms and dimensions to be done is part of a company's strategy in an effort to achieve legitimacy.
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Int. J. Accounting, Auditing and Performance Evaluation, Vol. 13, No. 3, 2017, 2017
The aim of this study is to investigate Udayasankar's hypothesis regarding the relationship betwe... more The aim of this study is to investigate Udayasankar's hypothesis regarding the relationship between firm size and corporate social responsibility (CSR) participation in Indonesia. Udayasankar (2008) proposed the U-shape relationship of firm size and CSR participation. Since at the country level, factors such as economic development, and social, political, and cultural factors play a significant role in determining CSR participation, the relationship shape needs to be examined per country basis. Therefore, this research has applied content analysis to measure CSR participation index for 433 Indonesian companies listed on Indonesian Stock Exchange for 2012. Resource access, operation scale and visibility are used as indicators of firm size. Our findings reveal an inverted U-shape relationship between firm size and CSR participation. This study reports a positive relationship between size and CSR participation for small companies, and a negative relationship between size and CSR participation for large companies. The study contributes that the country level factors play an important role toward CSR practices.
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Papers by Golrida Karyawati G K P Purba