Open research questions in Corporate Governance and Financial Management

What the literature leaves open

• The study only analyzes state-owned enterprises in Indonesia. The sample size is limited to 13 companies. The study uses secondary data from annual financial reports.

  EFFECTIVE TAX RATE PADA BUMN: APAKAH FIRM GROWTH, EARNINGS MANAGEMENT, DAN GOVERNMENT OWNERSHIP RELEVAN? · 2026 · DOI

• Further studies can analyze the effect of other factors on ETR. The study can be replicated in other countries or industries. Future research can use different methodologies or datasets.

  EFFECTIVE TAX RATE PADA BUMN: APAKAH FIRM GROWTH, EARNINGS MANAGEMENT, DAN GOVERNMENT OWNERSHIP RELEVAN? · 2026 · DOI

• The literature lacks studies on the influence of sustainability disclosure on firm value in plantation companies. The study aims to fill this gap by analyzing the influence of sustainability disclosure on firm value.

  GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN KEBERLANJUTAN SEBAGAI PENENTU NILAI PERUSAHAAN: ANALISIS MODERASI KEPEMILIKAN INSTITUSIONAL · 2026 · DOI

• Audit delay can lead to negative market reactions and a decrease in investor confidence. The problem of audit delay is still prevalent in Indonesia. There is a need to identify the factors that affect audit delay and provide insights into the factors that can be used to improve the timeliness of financial statement submission.

  PENGARUH REPUTASI AUDITOR, AUDIT FEE DAN FIRM SIZE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) · 2026 · DOI

• There is a gap in the existing literature on the effect of auditor reputation, audit fee, and firm size on audit delay in the Consumer Non-Cyclicals sector. Prior studies have not investigated the effect of these factors on audit delay in this sector.

  PENGARUH REPUTASI AUDITOR, AUDIT FEE DAN FIRM SIZE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) · 2026 · DOI

• The study identifies a gap in the literature regarding the effect of Good Corporate Governance, Corporate Social Responsibility, and financial performance on firm value.

  PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN · 2026 · DOI

• There is a lack of studies examining the influence of Capital Intensity, Chief Financial Officer Expert Power, and Corporate Social Responsibility on tax management. The study aims to fill this gap by providing insights into the relationship between these variables and tax management.

  PENGARUH CAPITAL INTENSITY, CHIEF FINANCIAL OFFICER EXPERT POWER, DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP MANAJEMEN PAJAK · 2026 · DOI

• The study identifies a gap in the understanding of the relationship between real earnings management and profit quality in the oil and gas sector. The study highlights the importance of considering real earnings management when evaluating financial reports.

  Pengaruh Manajemen Laba Riil Melalui Arus Kas Operasi terhadap Kualitas Laba pada Perusahaan yang Terdaftar di BEI Sub-sektor Migas Periode 2022-2024 · 2026 · DOI

• The study is limited to the coal mining sector. The study has a short observation period (2022–2024). The study uses selected financial ratios, which may not fully cover all the determinants of financial performance.

  The Effects of Corporate Social Responsibility, Financial Slack, And Environmental Costs on Financial Performance · 2026 · DOI

• There is a lack of empirical evidence on the determinants of financial performance in the coal mining sector. The study aims to fill this gap by examining the relationships between corporate social responsibility, financial slack, and environmental costs and financial performance.

  The Effects of Corporate Social Responsibility, Financial Slack, And Environmental Costs on Financial Performance · 2026 · DOI

• The study is limited to consumer non-cyclicals companies listed on the IDX. The study only examines two independent variables during the 2020–2024 period. The study uses secondary data from annual financial reports.

  Impact of Independent Commissioner Proportion and Leverage on Financial Performance of Indonesian Consumer Non-Cyclicals · 2026 · DOI

• The study identifies a gap in existing literature on the effect of independent commissioner proportion and leverage on financial performance. The study aims to address this gap by examining the effect of these variables on financial performance.

  Impact of Independent Commissioner Proportion and Leverage on Financial Performance of Indonesian Consumer Non-Cyclicals · 2026 · DOI

• The study identifies a gap in the analysis of the influence of liquidity risk, credit risk, operational risk, market risk, and Good Corporate Governance on financial performance.

  The Effect of Liquidity Risk, Credit Risk, Operational Risk, Market Risk and Good Corporate Governance on Financial Performance in Conventional Commercial Banks Listed on The Indonesia Stock Exchange · 2026 · DOI

• The energy sector is a significant contributor to carbon dioxide emissions. There is a lack of transparency in business practices, including carbon emission disclosure. The relationship between carbon emission disclosure and financial performance is complex.

  Pengaruh Pengungkapan Karbon Dan Penerapan Green Accounting Terhadap Kinerja Keuangan Pada Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024 · 2026 · DOI

• The manipulation of financial information can harm stakeholders and damage the credibility of the capital market. The detection of financial statement fraud is a challenging task. The study identifies the need for early detection mechanisms for manipulative reporting.

  Analysis of Financial Statement Fraud Using the Beneish M-Score Method: A Study of Companies Involved in Legal Cases in Indonesia · 2026 · DOI

• The lack of understanding of how multinational status affects corporate leverage in consumer companies. The need for more research on the effect of industry cyclicality on corporate leverage. The gap in understanding the factors that influence corporate leverage in consumer companies.

  The Effect of Multinational Status and Industry Cyclicality on Corporate Leverage: A Study of Consumer Companies on the Indonesian Stock Exchange · 2026 · DOI

• The study identifies a gap in the understanding of the impact of ownership structure and corporate governance on green banking disclosure.

  Ownership Structure and Corporate Governance Effects on Green Banking Disclosure · 2026 · DOI

• Complex and rapidly changing business dynamics. The need for companies to become more adaptive and competitive.

  Pengaruh Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan dengan Pengungkapan Laporan Berkelanjutan sebagai Variabel Moderasi · 2026 · DOI

• The mining industry is vulnerable to environmental risks. There is a need to balance environmental performance and profitability.

  Pengaruh Green Investment dan Profitabilitas terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Pertambangan) · 2026 · DOI

• Differences in contract interpretation, limitations in accounting systems, and the need to improve employee competence.

  Pengaruh Penerapan Standar Akuntansi terhadap Kualitas Laporan Keuangan PT Telkom Indonesia 2020 · 2026 · DOI

• Further research is needed to explore the effect of multinational status on corporate leverage in other industries. The study's findings suggest that future research should investigate the role of foreign assets in explaining corporate financing decisions. Additional research is needed to examine the impact of industry cyclicality on corporate leverage in different contexts.

  The Effect of Multinational Status and Industry Cyclicality on Corporate Leverage: A Study of Consumer Companies on the Indonesian Stock Exchange · 2026 · DOI

• Objective: Previous studies have reported inconsistent findings regarding the determinants of capital structure, with limited evidence on the moderating role of financial market development in emerging markets.

  Determinants of the Capital Structure of Non-financial Firms Moderated by Financial Market Development · 2026 · DOI

• The lack of studies on the impact of green accounting, environmental disclosure, and MFCA on corporate profitability.

  The Impact of Green Accounting, Environmental Disclosure, and Material Flow Cost Accounting on Corporate Profitability · 2026 · DOI

• The existing literature has not simultaneously examined the effects of Green Accounting, Corporate Social Responsibility, and Environmental Performance on firm value. There is a gap in the literature on the relationships among these variables in Indonesian basic materials companies.

  Profitability as a Mediator of the Effects of Green Accounting, CSR, and Environmental Performance on Firm Value in Indonesia’s Raw Materials Sector · 2026 · DOI

• Penelitian lanjutan dapat dilakukan untuk menganalisis pengaruh faktor-faktor lain terhadap pertumbuhan DPK Syariah. Penelitian lanjutan juga dapat dilakukan untuk membandingkan hasil penelitian ini dengan hasil penelitian lain yang terkait.

  Pengaruh Tingkat Imbal Hasil Terhadap Peningkatan Dana Pihak Ketiga Syariah PT Bank Sulselbar Pusat · 2026 · DOI

Most-cited papers in Corporate Governance and Financial Management

• The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies · Social Responsibility Journal · 2009 · 448 citations
• Corporate social responsibility, family ownership and earnings management: the case of Indonesia · Social Responsibility Journal · 2020 · 51 citations
• The Effect of Corporate Governance on the Performance of a Company. Some Empirical Findings from Indonesia · Journal of Management and Business Administration Central Europe · 2017 · 28 citations
• Indonesia's low concern for labor issues · Social Responsibility Journal · 2012 · 25 citations
• The relationship between managerial entrenchment, social responsibility, and firm’s risk-taking and shareholders’ activity · Social Responsibility Journal · 2021 · 24 citations
• Corporate social responsibility disclosure and banks' performance: the role of economic performance and institutional quality · International Journal of Social Economics · 2022 · 23 citations
• THE MODERATING ROLE OF FIRM SIZE ON FINANCIAL CHARACTERISTICS AND ISLAMIC FIRM VALUE AT INDONESIAN EQUITY MARKET · Verslas teorija ir praktika · 2020 · 22 citations
• Bank ownership structure and reputation through sustainability reporting in Indonesia · Social Responsibility Journal · 2021 · 15 citations
• The Nexus Between Board Diversity and Sustainability Reporting: The Moderating Role of Supervisory Effectiveness and Quality in a Two-Tier Board System · SAGE Open · 2024 · 12 citations
• Ethical communication on society issues: a story from Indonesia · Journal of Global Responsibility · 2016 · 9 citations

Most recent work

• Board process and moderating effects of company secretaries’ attributes on real earnings management in Malaysian listed companies · Humanities and Social Sciences Letters · 2026
• The Impact of Green Accounting, Environmental Disclosure, and Material Flow Cost Accounting on Corporate Profitability · Dinasti International Journal of Economics, Finance & Accounting · 2026
• Profitability as a Mediator of the Effects of Green Accounting, CSR, and Environmental Performance on Firm Value in Indonesia’s Raw Materials Sector · Advances: Jurnal Ekonomi & Bisnis · 2026
• Pengaruh Tingkat Imbal Hasil Terhadap Peningkatan Dana Pihak Ketiga Syariah PT Bank Sulselbar Pusat · Indonesian Journal of Innovation Multidisipliner Research · 2026
• PENGARUH PROFITABILITAS DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN · Jurnal Ilmiah Manajemen dan Akuntansi · 2026
• Peran ESG Disclosure Dalam Menekan Manajemen Laba Perusahaan Sawit · Jurnal Ekonomi Bisnis Antartika · 2026
• Corporate Social Responsibility, Koneksi Politik, dan Intensitas Modal: Peran Profitabilitas dalam Agresivitas Pajak · Jurnal Akuntansi dan Keuangan · 2026
• Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Transportasi yang Tedaftar di BEI Periode 2021-2024 · AKUNTANSI 45 · 2026
• Pengaruh Solvabilitas, Profitabilitas, Likuiditas, dan Biaya Operasional terhadap Book Tax Differences · Akuntansi dan Ekonomi Pajak · 2026
• CEO Characteristics and ESG Disclosure: An Indonesian Evidence · Advances in Social Sciences Research Journal · 2026

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