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Author

Fitrarena Widhi Rizkyana

2 papers indexed here

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Open access Jul 2026

The Effect of Corporate Governance Mechanisms on Financial Performance in the Basic Materials Sector Listed on the IDX

The effectiveness of corporate governance in improving corporate financial performance remains inconclusive, as previous studies have reported inconsistent findings regarding the influence of various governance mechanisms. This issue is particularly relevant for companies in the Basic Materials Sector, which play a str...

Aprlia Rahmayanti, Fitrarena Widhi Rizkyana · 0 citations
Open access Aug 2026

The Effect of Operational Complexity, Firm Size, Audit Tenure, and Audit Firm Size on Key Audit Matters Disclosure: Evidence from Indonesian Consumer Non-Cyclicals Companies (2022–2025)

This research investigates the effects of operational complexity, firm Size, audit tenure, and audit firm size on key audit matter (KAM) disclosure among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative research design was employed using secondary data o...

Intan Puspita Sari, Fitrarena Widhi Rizkyana · 0 citations

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