This study examines the effects of environmental, social, governance, and aggregate environmental, social, and governance (ESG) disclosure on financial performance and firm value, and evaluates the intervening role of financial performance among mining companies listed on the Indonesia Stock Exchange during 2018–2022....
Yuriestyo Tjatur Widodo, Wahidahwati, Lilis Ardini· Asian Journal of Economics B...· 0 citations
Purpose: This study investigates the effectiveness of financial qualification requirements in mitigating risks associated with abnormally low bids below 80% of the owner’s estimate in government construction tenders. It assesses stakeholder perceptions of the minimum cash requirement (Ks formula) under East Java Govern...
Ahmad Gholib ' Adlillah, Lilis Ardini· Journal of Entrepreneurship...· 0 citations
This study investigates and analyzes the effect of internal auditor competence, professional skepticism, and the implementation of Risk-Based Internal Audit (RBIA) on the internal audit quality. Also it examines and analyzes the role of the top management commitment as a moderating variable. Furthermore, the study ap...