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The moderating effects of gender on managerial performance assessment and dysfunctional behaviour : evidence from Indonesia

Lestari, Puji; Pratiwi, Umi; Irianto, Bambang Setyobudi - In: Cogent business & management 10 (2023) 1, pp. 1-14

accounting. The research has demonstrated a connection between managers' motivation and performance assessment. Organizations …, both public and private engage in performance assessment as a crucial activity when assessing the accomplishment of … organizational objectives. This study tries to explore the effect of managerial performance assessment and gender on dysfunctional …

Persistent link: https://www.econbiz.de/10014471209

The effect of formal performance evaluation and intrinsic religiosity on trust

Lina; Sholihin, Mahfud; Sugiri, Slamet; Wuri Handayani - In: Cogent business & management 9 (2022) 1, pp. 1-29

effective performance. Effective performance can be achieved, among others, by creating interpersonal trust between employees … this study is to examine the effect of formal performance evaluation system and intrinsic religiosity on a person's trust … positive effect of formal performance evaluation systems on trust based on social exchange theory. This study also reveals that …

Persistent link: https://www.econbiz.de/10014439710

The role of Indonesian regulators on the effectiveness of ESG implementation in improving firms' non-financial performance

Rahmaniati, Ni Putu Gita; Ekawati, Erni - In: Cogent business & management 11 (2024) 1, pp. 1-30

performance and value, but often ignore its impact on non-financial performance. Whereas the ultimate goal of ESG responsibilities …-financial performance. Consistent with the stakeholder theory, this study found a positive impact of ESG implementation on firm values. The … predictability of ESG performance in future financial performance is in line with the resource-based views. ESG-related financial …

Persistent link: https://www.econbiz.de/10014535293

The role of research & development as mediating the effect of male CEO masculinity face on earnings management : evidence from Indonesia

Prasetyo, Indra; Aliyyah, Nabilah; Endarti, Esa Wahyu; … - In: Cogent business & management 9 (2022) 1, pp. 1-21

This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the role of research & development in mediating the influence of male CEO masculinity on earnings management. This study uses a quantitative approach with a...

Persistent link: https://www.econbiz.de/10014443887

Internal audit function and investment efficiency : evidence from public companies in Indonesia

Ardianto, Ardianto; Anridho, Nadia; Ngelo, Agnes Aurora; … - In: Cogent business & management 10 (2023) 2, pp. 1-17

This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs all non-financial public listed on the Indonesia...

Persistent link: https://www.econbiz.de/10014503264

Internal audit functions and audit outcomes : vidence from Indonesia

Dzikrullah, Achmad Dzulfikar; Harymawan, Iman; Ratri, … - In: Cogent business & management 7 (2020) 1, pp. 1-21

The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function)...

Persistent link: https://www.econbiz.de/10012626140

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...

Persistent link: https://www.econbiz.de/10014470015

The effect of tax risk on audit report delay : empirical evidence from Indonesia

Suwardi, Eko; Saragih, Arfah Habib - In: Cogent business & management 10 (2023) 1, pp. 1-19

will have no effect on auditors' performance in completing audit work so that companies can submit their financial reports …

Persistent link: https://www.econbiz.de/10014470993

Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange

Sebrina, Nurzi; Taqwa, Salma; Afriyenti, Mayar; … - In: Cogent business & management 10 (2023) 1, pp. 1-28

This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable reporting standalone. Indonesia, which is one...

Persistent link: https://www.econbiz.de/10014452013

IFRS adoption, stock price synchronicity and firm-specific information in Indonesia stock market

Dwi Astuti Rosmianingrum; Nor Farizal Mohammed; … - In: Cogent business & management 10 (2023) 1, pp. 1-17

This is the first study to explore the impact of Indonesia's adoption of International Financial Reporting Standards (IFRS) on information flow and stock price informativeness throughout the pre-IFRS (2007-2011), transition (2012-2014), and post-IFRS (2015-2019) adoption periods, as determined...

Persistent link: https://www.econbiz.de/10014461552