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All Journal Riset Akuntansi dan Keuangan Indonesia Journal of Accounting Science Journal of Enterprise and Development (JED) Riset Akuntansi dan Keuangan Indonesia
Ahmed, Essia Ries
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Economics, Econometrics & Finance

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Journal : Journal of Accounting Science

 1 
Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia? Pengaruh Ukuran Dewan dan Dualitas pada Tanggung Jawab Sosial Perusahaan: Apa yang Telah Meningkat dalam Tata Kelola Perusahaan di Asia? Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries; Muneerali, Mohammed
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2810

Abstract

The aim of this study is to examine the relationship between board size and CEO duality, and corporate social responsibility (CSR). A total of 91 public listed companies from Bursa Malaysia representing the sample of the current study were selected. Secondary data were used and sourced from annual report on the companies. Using descriptive statistics, the existence and the extent of CSR disclosure on Malaysian companies were ascertained. An analysis of the quantitative data was then made using the Partial Least Squares (PLS). The findings from this research show that the role of board size suggest a significant and positive relationship with CSR disclosure. On the other hand, CEO duality on CSR disclosure indicates a negative relationship. This research contributes to the existing literature in terms of the roles of board Size and CEO duality on CSR initiatives. Furthermore, It highlights the necessity of following the new trends in corporate governance field by investigating its mechanisms with the new trendsin financial Industry from Islamic perspective as this might be positively added to the field of corporate governance due to the high significant role for these two fields.
Risk Management Practices and Financial Performance: The Case of Sultanate of Oman: Praktik Manajemen Risiko dan Kinerja Keuangan: Kasus Kesultanan Oman AL Mamari, Shima Hamdan; Al Ghassani, Ahad Said; Ahmed, Essia Ries
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1596

Abstract

The main objective of this study is to test the relationship between risk management practices and bank's financial performance. This is quantitative study, where the quantitative data was collected via secondary data. Data collection from the annual reports of eight banks listed in Muscat Stock Exchange (MSX). In this research, data collected is analyzed using Structural Equation Modelling (SEM) with Partial Least Square PLS Software. The findings revealed that risk management is positively meaningful while avoiding risk .The findings pointed that the risk management has significant relation with a ROA. This result indicates that management has a significant influence on banks performance (ROA). As well as, the findings found that the risk management insignificantly related to a (ROE).
Co-Authors Al Ghassani, Ahad Said AL Mamari, Shima Hamdan Al-Maharbi, Kahlan Ali Said Alabdullah, Tariq Tawfeeq Yousif Aldoury, Nashwan Ghazi Hameed Kurter, Osman Muneerali, Mohammed