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All Journal Journal of Nonformal Education MIX : Jurnal Ilmiah Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Ekonomi Efektif International Journal of Social Science, Education, Communication and Economics Journal of Sustainable Economics Jurnal Ilmu Administrasi dan Pemerintahan Indonesia
Ari Warokka, Ari
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Journal of Sustainable Economics

 1 
The Effects of Corporate Governance, Managerial Ownership and Bonus Plan on Earnings Management: A Case of ASEAN-3 Companies Silalahi, Alexandermayer H; Warokka, Ari
Journal of Sustainable Economics Vol. 1 No. 1 (2023): Journal of Sustainable Economics
Publisher : TALENTA PUBLISHER UNIVERSITAS SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jse.v1i1.12064

Abstract

This study is to examine and analyze the effects of corporate governance, managerial ownership, and bonus plan on earnings management of manufacturing and financial companies, which are listed on the Indonesia Stock Exchange, Malaysia Stock Exchange, and the Philippines Stock Exchange. It analyzed the balance sheet data, income, and capital statements presented in the 2008-2012 periods and applied the multiple linear regression analysis and one-way ANOVA to test the proposed hypotheses. The findings showed that corporate governance, managerial ownership, and bonus plan simultaneously did not affect earnings management. There was no significant difference in the proportion of independent board of commissioners, the size of the board of directors, proportion of independent audit committee, managerial ownership, bonus plan, and earnings management between Indonesia, Malaysia, and the Philippines stock exchanges. It implies that the ASEAN-3 companies consider corporate governance unimportant in managing their earnings. It also gives new insights into a rare phenomenon of agency theory findings in semi-strong market efficiency post-global financial crisis 2008.
From Emissions to Economy: Company Characteristics and Carbon Disclosure in Southeast Asia Warokka, Ari; Barroso, Manuel Monjas; Aqmar, Aina Zatil
Journal of Sustainable Economics Vol. 2 No. 1 (2024): Journal of Sustainable Economics
Publisher : TALENTA PUBLISHER UNIVERSITAS SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jse.v2i1.16440

Abstract

This study investigates the relationship between company characteristics, carbon emission disclosure, and economic consequences in five ASEAN countries. By utilizing data from 2008 to 2017, the research focuses on non-financial companies, selected due to their prominence as the highest carbon-emitting nations in the ASEAN region. Results reveal that profitability positively influences carbon emission disclosure, while leverage exhibits no significant effect. Additionally, company size positively impacts carbon emission disclosure, whereas sales growth demonstrates a negative effect. Furthermore, carbon emission disclosure positively affects economic consequence variables. These findings offer practical implications for practitioners and investors, emphasizing the importance of considering carbon emission disclosure in investment decisions.
Co-Authors Anan Sutisna Aqmar, Aina Zatil Barroso, Manuel Monjas Darmanto Darmanto Darmanto Elais Retnowati Etty Gurendrawati, Etty Harya Kuncara Wiralaga Hererra, Juan Jose Duran Mia Andika Sari, Mia Andika Muktiyanto, Ali Nazir Ahmad, Gatot Rahman, Mohammad Arief Redata, Lira Ridwan, Kiagus Rini Yayuk Priyati, Rini Yayuk Risamasu, Ferdinand Silalahi, Alexandermayer H Silviana Isyani, Tina Srem, Ade Irma Awayanti Surya, Try Frisma Unggul Purwohedi Utami, Novi Prasetyo Wardani, Ori Tunggul Warokka, Vetaroy Yulia Astuti, Niken Yuniar Prastika, Frida