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All Journal Journal of Applied Finance & Accounting Governors
Naila Erum
Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Malaysia, Seremban, Malaysia
Economics, Econometrics & Finance

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Corporate Governance Mechanisms and Dividend Policy: The Moderating Role of Disclosure Quality Agustinus Winoto; Naila Erum
GOVERNORS Vol. 5 No. 1 (2026): April-July 2026 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v5i1.7841

Abstract

This study is to investigate corporate governance mechanisms, specifically audit firm size, audit duration, and managerial ownership, as well as dividend policy, with the disclosure quality serving as a moderating factor. For the years 2020 to 2024, about 65 companies data were obtained from the financial statements of trading companies that were listed on the Indonesia Stock Exchange (IDX). Audits were performed on each and every one of the utilized financial statements. The information was collected through the use of purposive sampling, and it was then processed using SPSS. Using Fixed Effect Model, while the other criteria did not have any significant link with dividend policy, the data suggested that the size of the audit business did have a positive and large correlation with dividend policy. The outcomes of the moderation analysis indicated that the quality of the disclosure was substantial and had the potential to improve upon earlier findings.
THE ROLE OF ICT DEVELOPMENT IN PROMOTING CONTROL OF CORRUPTION: EVIDENCE FROM ASEAN COUNTRIES Naila Erum; Vu Thi Thanh Binh; Sri Delasmi Jayanti
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.14809

Abstract

Corruption remains a pervasive global challenge that undermines government quality, hampers economic development, and erodes public trust, particularly in developing and emerging economies. Rapid advancements in information and communication technology (ICT) have been extensively advocated as a strategic tool for enhancing transparency and combating corruption. Nonetheless, current empirical evidence regarding the ICT-corruption relationship is weak and frequently restricted to single-country studies, linear assumptions, or brief observation durations. This study examines the long-term and short-term impacts of ICT growth on corruption control (CoC) in ASEAN nations, utilizing a balanced panel dataset from 1984 to 2023. This study utilizes the panel Autoregressive Distributed Lag (ARDL) methodology to account for dynamic adjustments and cross-country variability, accommodating various orders of integration. The findings indicate a non-linear, inverted U-shaped relationship between ICT development and corruption control, suggesting that initial ICT expansion enhances corruption control but may lead to declining and potentially negative impacts beyond a specific threshold.  This study contributes to the literature and provides policy-relevant insights by emphasizing the importance of balanced and context-sensitive digital governance strategies that enhance transparency and accountability while mitigating unintended governance risks.
Co-Authors Agustinus Winoto Sri Delasmi Jayanti Vu Thi Thanh Binh