This research is motivated to study the phenomenon of the financial health of state-owned enterprises (SOEs) who are healthy but still dependent on government subsidies. Based on these phenomena, the aim of this study is to determine the factors that affect the company’s financial health. In...

Warteg’s growth in Jakarta is massive, but now Warteg is facing the challenge of remaining in the national economic development. So, research needs to be done on this. The study uses Mixed methods, namely with statistical and descriptive-qualitative analysis. The result of the research shows...

The Regional Governments’ Financial Statements in Indonesia that have obtained unqualified opinions had increased in recent years. However, the audit findings on the local government’s financial reports have also increased. Those conditions have motivated us to empirically analyze the...

This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers....

The current COVID-19 pandemic is a worldwide challenge, so organizationsneed to create innovative management to drive effective performance. Effective performance can be achieved, among others, by creating interpersonal trust between employees and supervisors. Therefore, examining the...

This study uses a systematic review in examining the factors that may have a negative impact on social enterprises in Indonesia within an institutional framework. An institutional framework was used in this study to update existing studies. Moreover, this study is also intended to explore the...

This study analyzes the quality attributes to online food delivery applications (OFD) that affect users' emotions and their continuous use intentions according to the pleasure-arousal-dominance and stimulus-organism-response theories. The study employs a mixed methods approach. The data...

In its business operation, a firm may transact with related parties. From an agency theory point of view, agents may use the transaction to maximize the firm value or for personal gain. This study aims to analyze the effect of Related Party Transactions on Firm Value with Good Corporate...

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...

The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change in auditors, the nature of the industry, the CEO's dual role, change in directors, and political connections. Additionally, a statistical analysis is done to determine whether...