This research aimed to examine the effect of environmental uncertainty on firm performance. This research added corporate governance as a moderating variable. The research samples were manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018 which were selected using purposive sampling techniques. The samples analyzed were 442 company data. The result showed that environmental uncertainty has a negative effect on firm performance. The result indicated environmental uncertainty causes operating expenses to increase so that the firm performance decreases. In addition, the results showed that corporate governance reduced the effect of environmental uncertainty on firm performance. The result indicated corporate governance is able to reduce the impact of environmental uncertainty so that firm performance increases.
The communication between internal auditor and audit committee is often questioned in the context of the acted upon of any findings. Many cases found that there is incompatibility with the regulatory, where these weaknesses have the potential to cause harm and difficulty to the Company. The responsibility of an internal auditor is to ensure that any weaknesses found must be reported and acted upon by the Audit Committee through Internal Audit report. This research attempts to understanding of what approach the internal audit should use to be received and acted upon by the audit committee so it could make advantage to Company during this pandemic. This study is a descriptive study in nature. The rationale for utilizing this approach is to explain the originality of the case, when the circumstance existed at the moment of the analysis, and to investigate the phenomena. The findings of the study shows that, there will be a shift in the execution of audit committee functions during this COVID-19 pandemic. The result of the study is expected to be useful to practitioners and audit committee members in making a solid and reliable decision in their business dealings.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.