{"id":"https://openalex.org/W2941141996","doi":"https://doi.org/10.25170/jara.v12i2.88","title":"PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN CASH HOLDINGS DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIATOR","display_name":"PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN CASH HOLDINGS DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIATOR","publication_year":2018,"publication_date":"2018-10-03","ids":{"openalex":"https://openalex.org/W2941141996","doi":"https://doi.org/10.25170/jara.v12i2.88","mag":"2941141996"},"language":"en","primary_location":{"id":"doi:10.25170/jara.v12i2.88","doi":"https://doi.org/10.25170/jara.v12i2.88","is_oa":true,"landing_page_url":"https://doi.org/10.25170/jara.v12i2.88","pdf_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/88/68","source":{"id":"https://openalex.org/S4210205021","display_name":"Jurnal Akuntansi","issn_l":"1978-8029","issn":["1978-8029","2580-9792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404670429","host_organization_name":"Atma Jaya Catholic University of Indonesia","host_organization_lineage":["https://openalex.org/P4404670429"],"host_organization_lineage_names":["Atma Jaya Catholic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/88/68","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022052741","display_name":"Nur\u2019aini Rokhmania","orcid":"https://orcid.org/0009-0004-8378-5719","observed_orcids":["https://orcid.org/0009-0004-8378-5719"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nur\u2019aini Rokhmania","raw_affiliation_strings":["STIE PERBANAS Surabaya, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE PERBANAS Surabaya, Indonesia","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081488465","display_name":"Dewi Murdiawati","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dewi Murdiawati","raw_affiliation_strings":["STIE PERBANAS Surabaya, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE PERBANAS Surabaya, Indonesia","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"12","issue":"2","first_page":"186","last_page":"207"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9380000233650208,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9380000233650208,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.051899999380111694,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.003000000026077032,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9789999723434448},{"id":"https://openalex.org/keywords/corporate-cash-holdings","display_name":"cash holdings","score":0.8730000257492065},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9300000071525574},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9079999923706055},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9990000128746033},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.9990000128746033},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.9070000052452087},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.7239999771118164},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9490000009536743}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7231718301773071},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6771528124809265},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6247365474700928},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.6241680383682251},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5936904549598694},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5816231369972229},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.44093209505081177},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.41218236088752747},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25170/jara.v12i2.88","doi":"https://doi.org/10.25170/jara.v12i2.88","is_oa":true,"landing_page_url":"https://doi.org/10.25170/jara.v12i2.88","pdf_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/88/68","source":{"id":"https://openalex.org/S4210205021","display_name":"Jurnal Akuntansi","issn_l":"1978-8029","issn":["1978-8029","2580-9792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404670429","host_organization_name":"Atma Jaya Catholic University of Indonesia","host_organization_lineage":["https://openalex.org/P4404670429"],"host_organization_lineage_names":["Atma Jaya Catholic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25170/jara.v12i2.88","doi":"https://doi.org/10.25170/jara.v12i2.88","is_oa":true,"landing_page_url":"https://doi.org/10.25170/jara.v12i2.88","pdf_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/88/68","source":{"id":"https://openalex.org/S4210205021","display_name":"Jurnal Akuntansi","issn_l":"1978-8029","issn":["1978-8029","2580-9792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404670429","host_organization_name":"Atma Jaya Catholic University of Indonesia","host_organization_lineage":["https://openalex.org/P4404670429"],"host_organization_lineage_names":["Atma Jaya Catholic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2941141996.pdf","grobid_xml":"https://content.openalex.org/works/W2941141996.grobid-xml"},"referenced_works_count":18,"referenced_works":["https://openalex.org/W312921477","https://openalex.org/W1579578500","https://openalex.org/W1778541442","https://openalex.org/W2170790204","https://openalex.org/W2192894831","https://openalex.org/W2473812487","https://openalex.org/W2488586035","https://openalex.org/W2564988431","https://openalex.org/W2572289432","https://openalex.org/W2588474701","https://openalex.org/W2593564440","https://openalex.org/W2624050123","https://openalex.org/W2804944928","https://openalex.org/W2984209023","https://openalex.org/W2992368233","https://openalex.org/W3124668099","https://openalex.org/W4239883852","https://openalex.org/W4309385600"],"related_works":["https://openalex.org/W2810288533","https://openalex.org/W2610901602","https://openalex.org/W2904257507","https://openalex.org/W4285339815","https://openalex.org/W2981174720","https://openalex.org/W2283565125","https://openalex.org/W2741197154","https://openalex.org/W7036707246","https://openalex.org/W2892441974","https://openalex.org/W4307137574"],"abstract_inverted_index":{"This":[0],"study":[1,27,89],"aims":[2],"to":[3],"examine":[4],"the":[5,14,58,85,92,98,101,104,107,111,114,118,121,125,132,141,147],"effects":[6],"of":[7,16,39,84,94,103,113,143],"corporate":[8],"governance":[9],"on":[10],"cash":[11,108,126,138,153],"holding":[12,109,139],"with":[13,78],"quality":[15,93,112,142],"financial":[17,95,115,144],"statements":[18,96,116,145],"as":[19],"a":[20],"mediator.":[21],"Independent":[22],"variables":[23],"used":[24,43],"in":[25,44,52,57,87],"this":[26,45,88],"are":[28],"managerial":[29,135],"ownership,":[30,32],"institutional":[31],"board":[33,38,150],"size,":[34],"and":[35,106,110,124,137,140,152],"an":[36],"independent":[37,122],"commissioners.":[40],"The":[41,69,82],"sample":[42],"research":[46],"is":[47,62],"100":[48],"non-finance":[49],"companies":[50],"listed":[51],"Indonesia":[53],"Stock":[54],"Exchange":[55],"(BEI)":[56],"period":[59],"2014-2016":[60],"which":[61],"selected":[63],"by":[64],"using":[65,73],"purposive":[66],"sampling":[67],"method.":[68],"data":[70],"were":[71],"tested":[72],"moderated":[74],"regression":[75],"analysis":[76],"(MRA)":[77],"SPSS":[79],"version":[80],"20.":[81],"results":[83],"test":[86],"indicate":[90],"that":[91],"moderate":[97,117,131,146],"relationship":[99,119,133,148],"between":[100,120,134,149],"ownership":[102,136],"institution":[105],"commissioner":[123],"holding,":[127],"finance":[128],"does":[129],"not":[130],"size":[151],"holding.":[154]},"counts_by_year":[{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2019-05-03T00:00:00"}
