Sudrajat

Impact of Capital Structure and Governance on Financial Performance through Agency Costs in ASEAN-5

Larasati Sukma Perdana, Sudrajat & Ninuk Dewi Kesumaningrum · South Asian Journal of Social Studies and Economics · 2025

Aims: To examine how agency costs mediate the relationship between capital structure, corporate governance, and financial performance in the Top 50 publicly listed companies across five ASEAN countries. Methodology: Uses panel data analysis and the Sobel test to analyze mediation...

Open access Research Article 10.9734/sajsse/2025/v22i101195

Detecting Fraud in BOS Fund Management (Evidence from Lampung- Indonesia)

Fajar Purwatmiasih, Sudrajat & Reni Oktavia · Asian Journal of Economics, Business and Accounting · 2023

This study aims to detect fraud tendencies in BOS fund management with a diamond fraud approach that is influenced by organizational competence and culture by using the quality of accounting information systems as mediation variables. This study used quantitative descriptive meth...

Open access Research Article 10.9734/ajeba/2023/v23i171050