This study investigates the impact of COVID-19 pandemic on company performance in consumer goods industry. Additionally, it explores how characteristics influence relationship between and based industry type region. Analyzing data from 1491 companies across 79 countries 2018 2022, we utilized ordinary least squares (OLS) with robust standard errors. Our findings confirm pandemic’s overall adverse effect companies. However, variations emerged when examining diverse industries regions....

This study's primary goal is to present empirical data on the components of fraud hexagon and audit committee's efficacy in identifying signs false financial reporting. The for this study come from statements annual reports mining companies listed IDX 2019-2023. purposive sampling method used collect research samples. analysis was carried out using logistic regression with help Eviews 12 software. results indicate that targets state-owned enterprises affect fraudulent At same time, CEO...

Regional development, as an integral part of national aims to optimize the utilization human resources and other potential resources. One crucial factor in success regional development is availability adequate financial resources, which include general allocation funds, special central government balancing locally sourced revenues. This study analyzes acceptance Local Revenue (PAD) Samarinda City by examining factors such public expenditure, private investment, Gross Domestic Product (GRDP),...

Indonesia is currently in an honesty crisis, especially financial governance, bothin government and private institutions. Our study uses the concept of intelligence toidentify collect information related to affairs organization. We use theopinions 76 auditors regarding various fraudulent attempts, both with financialstatements other corrupt practices organizations Indonesia. important finding isthat small companies are more likely commit fraud due weak supervisors than listed...

Special attention in the future will emphasize patterns or studies thatare relevant and new highlighting sustainable economic growth. Weseek to identify role of factors outside fiscal monetary policyon growth Indonesia, such as happiness, demographicpressures, labor force, human development. For this purpose,the OLS method has presented time-series data (2015-2019).Prediction show that demographic pressures, andhuman development can increase a significantdirection. Another finding is force...

Abstract This study seeks to analyze the antecedent factors of digital knowledge sharing that affect innovation work behavior and organizational capability employees working in government organizations. identifies four antecedents sharing, namely demographics, environment, individuals, organizations have an influence on through indicators donating collecting from sharing. The online survey method was used collect data respondents, a number 1000 Secretariat General, Ministry Finance Republic...

Cash holdings, or the amount of cash and equivalents a company holds, become more significant when economic uncertainty increases. Reddaway (1936) argued that holdings serve transactional, precautionary, speculative purposes, underscoring their importance, particularly during downturns. This pandemic has encouraged companies to manage financial resources carefully. research explores impact COVID-19 on in consumer goods across initial three years pandemic. Data were sourced from Wall Street...

Purpose of the study: Entrepreneurship is one drivers national economy, youth and students are main driving force for forming young entrepreneurs. Our research aimed at examining students' intention towards action becoming an entrepreneur which moderated by several factors, namely background family business ownership entrepreneurial university environment.
 Methodology: Data collection using survey methods, with samples in universities Indonesia. From January 2020 to April there were...

An open economy allows for partnerships between countries. The urgency of this paper is to dedicate the government's concern revitalizing weapons in finance, export–import, and empowering military sector maintain economic freedom 8 objectivity study focuses on Indonesia's cross–border Annual published data sourced from Global Economy compiled 6 periods. Then, comparative linear regression technique serves articulate analysis funds. Since 2016–2021, there are indications that a strong...

This study aims to provide an overview and empirical evidence of the impact Cross Training Psychological Contracts on Welfare Employee Performance. The population sample in this only consisted contract workers. Bankaltimtara Samarinda branch which has a total 72 people. analytical method applied is PLS (Partial Least Squares) analysis, powerful for conducting analysis because it not based many conjectures. advantages ​​are that size does have be large, data used need all multivariate normal...

This study examines the effect of ESG Risk and ERM on company performance. The population used in this are companies listed Indonesia Stock Exchange 2023. sampling technique is purposive sampling, where 77 pass. data secondary data, including scores from Morningstar Sustainalytics, risk management disclosures, financial non-financial obtained official website company's annual report. Company performance measured using return assets (ROA). results showed that does not affect In contrast, ERM,...

The Covid-19 pandemic has become a major challenge for humanity throughout the world. In handling this pandemic, legal aspect of infectious diseases is an important that needs to be considered. Health fiqh as branch which discusses health laws can contribute pandemic. big world, including Indonesia. Handling requires comprehensive approach, aspects. relating health, diseases. integration in provide strong framework accordance with Islamic values. This research aims examine aspects based on...

This study aims to examine the effect of local own-source revenue and balancing funds on regional expenditures find out differences before after province expansion. uses performance report regional/municipal government agencies in North Kalimantan from 2008 2017 as data. The data were analyzed using SmartPLS 3.0 program. From test results, it is shown that: 1) Local has a positive significant expenditures, 2) Balancing have 3) There are expansion, 4) no difference influence

This study aims to determine whether the factors consisting of audit experience, knowledge, job stress scale, and reward may affect independence government auditors. uses primary data obtained from questionnaire. The population in this is as many 103 auditors working at Finance Development Supervisory Agency (BPKP) East Kalimantan Province with a total sample 33 analysis tool used multiple linear regression formula, while hypothesis test conducted using model feasibility (F statistic test)...

The term ‘destination security’ is found in the customs and norms applied to prevent conflicts between tourism actors, local communities surrounding environment. emergence of resistance a destination because its ‘dark side’, both those interested or actually visiting, cannot be separated from fact that tourists are victims violations law. purpose this study explore effect criminal acts on numbers Samarinda. Operationally, core variables divided into material effects, non-material effects...

During pandemics and restrictions on social economic activities of the community, role small medium enterprises (SMEs) contributes tremendously to economy.This study analyzed Role Risk-Taking Moderation by medium-sized relationship Online Marketing Offline Small Medium Enterprises (SMEs).Using Structural Equation Modeling (SEM), results analysis: is positively, significantly correlated Performance Enterprises.However, level signification stronger than Marketing.The weakening moderation from...