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The impact of COVID-19 pandemic on the performance of Indonesian MSME with innovation as mediation

Sudjatmoko, Agung; Ichsan, Mohammad; Astriani, Marcella; … - In: Cogent business & management 10 (2023) 1, pp. 1-22

medium enterprises (MSME) in Indonesia and how innovation, namely product, process, marketing, and organizational innovation …-sectional survey design data from 300 MSME owners in Indonesia. Structural Equation Modelling (SEM) software Smart PLS examines the … hypotheses testing. Descriptive analysis is also used to provide demographic data of the owners of MSMEs in Indonesia. This study …

Persistent link: https://www.econbiz.de/10014468082

Voluntary disclosure and firm value : evidence from Indonesia

Mahmudah, Hadi; Yustina, Andi Ina; Dewi, Christine Novita; … - In: Cogent business & management 10 (2023) 1, pp. 1-10

examine the effect of voluntary disclosure (CSR and carbon disclosure on firm value) in the developing country of Indonesia … Indonesia is still low, just complying with government regulations, and it is still considered a cost that affects the firm …

Persistent link: https://www.econbiz.de/10014468084

The dynamic effects of religion : an exploration of religiosity influences on Islamic work ethic over time

Linando, Jaya Addin; Tumewang, Yunice Karina; Nahda, Katiya - In: Cogent business & management 10 (2023) 1, pp. 1-20

As a country with the biggest Muslim population in the world, Indonesia is a fascinating avenue to conduct studies …

Persistent link: https://www.econbiz.de/10014468680

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

with the limited resources faced by government external auditors in Indonesia. Surveys are conducted to collect research … data. The research subjects are 164 external auditors (BPK) from 34 representative offices in Indonesia. The data are …

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

. Companies listed on the Indonesia Stock Exchange (IDX) between 2012 and 2017 were used as samples. Our final observations …

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

Innovation norms during COVID-19 and Indonesian hotel performance : innovative energy use as a mediating variable

Syariati, Alim; Syariati, Namla Elfa; Jafar, Rizka; … - In: Cogent business & management 10 (2023) 1, pp. 1-17

designed a survey, under the quantitative approach, to hotel managers in Makassar, Indonesia, resulting in a 204-response rate …

Persistent link: https://www.econbiz.de/10014471080

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

regulated by The Financial Services Authority Purwokerto, Central Java Province, Indonesia, are the respondents to this study …

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

Business strategy typologies and the preference of earnings management practices : evidence from Indonesian listed firms

Herusetya, Antonius; Sambuaga, Elfina Astrella; … - In: Cogent business & management 10 (2023) 1, pp. 1-18

sample was selected from publicly held companies in Indonesia from 2012 to 2018. Following Miles and Snow's (1978, 2003 …

Persistent link: https://www.econbiz.de/10014452008

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

responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable … reporting standalone. Indonesia, which is one of the emerging market countries, has not yet established independent sustainable … reporting regulations, but a small number of companies in Indonesia are committed to following global regulations to support …

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

Determinants of tax attitude in small and medium enterprises : evidence from Indonesia

Agusti, Rosalita Rachma; Rahman, Aulia Fuad - In: Cogent business & management 10 (2023) 1, pp. 1-15

This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the effect of trust and power on voluntary...

Persistent link: https://www.econbiz.de/10014457737