The impact of a male CEO’S facial masculinity on leverage

Asyik, Nur Fadjrih; Muchlis, Muchlis; Riharjo, Ikhsan Budi; Rusdiyanto, Rusdiyanto

doi:10.1080/23311975.2022.2119540

Cited by 12 publications

(2 citation statements)

References 52 publications

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“…Indications include a strong work ethic, a desire for excellence, and an adventurous nature. Arrows: the degree of risk-taking confidence, the story of risk-taking bravery, and the frequency of risk-taking, as well as favoring innovation indicators: the capacity to address issues in novel contexts or ways, and the frequency of innovation [50].…”

Section: Operational Definition Of Research Variablesmentioning

confidence: 99%

Moderating Effects of Business Strategy and Environmental Uncertainty on the Relationship Between Personal Characteristics and Performance of Indonesian SMEs

Sabihaini,

Prasetio,

Rusdiyanto

et al. 2023

IJSDP

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This study explores the moderating effects of environmental uncertainty (EU) and business strategy (BS) in order to experimentally investigate the impact of entrepreneurial personal characteristics (EPCs) on the performance of small and medium-sized enterprises (SMEs). The study used a mixed-methods approach, gathering information from 213 SMEs through questionnaires and in-depth interviews. Using the Partial Least Squares (PLS) method, data were evaluated. According to empirical findings, EPCs improve the performance of SME. Additionally, BS modifies the association between EPCs and SME performance. EU, however, deteriorates this connection. These results clarify the debate around the effect of EPCs on the performance of SMEs. By highlighting the favorable impact of EPCs on SME performance and the crucial significance of individual traits and business strategies in SME sustainability in Indonesia, this research can practically inform management policy on future business plans. The report suggests raising environmental management awareness, implementing an environmental orientation plan, and boosting environmental performance and business strategy to improve SME performance. In the context of this study, corporate performance is defined as the degree to which a company meets its operational goals in accordance with its vision and mission.

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Section: Operational Definition Of Research Variablesmentioning

confidence: 99%

Moderating Effects of Business Strategy and Environmental Uncertainty on the Relationship Between Personal Characteristics and Performance of Indonesian SMEs

Sabihaini,

Prasetio,

Rusdiyanto

et al. 2023

IJSDP

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“…Research shows that a quality financial report will be both impactful and useful in making an investment decision. The concept of a quality financial report is not only for containing financial information but also non-financial, which will be useful in making an economic decision (Herath et al ., 2017; Asyik et al ., 2022).…”

Section: Introductionmentioning

confidence: 99%

Valuation of financial reporting quality: is it an issue in the firm’s valuation?

Asyik¹,

Agustia

Muchlis

2023

AJAR

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Purpose The purpose of this study is to test the determinant of financial report quality and its consequences to the company values.Design/methodology/approach This research is using a quantitative approach and testing a theory by formulating some hypotheses. The sample of this study is 85 go public companies listed in the Indonesia Stock Exchange, for a 5-year observation period from 2016 to 2020. Hence, it has a total of 425 observations. Data were analyzed using path analysis.Findings The results found that innate factors from financial reporting quality (FRQ) consists of dynamic factors (operation cycle and sales volatility) as well as static factors (firm’s size, FS). These factors help to achieve FRQ and are able to provide a positive response to the market. On the other hand, static factors (firm’s age, FA) and institution risk factors (leverage) are not able to produce FRQ. Thus, it cannot be considered as an economic decision maker for an investor.Practical implications Research implications include theoretical and practical implications. Theoretical implications prove that the valuation of clean surplus theory, which shows the market value of the company, is reflected in the components of the financial statements. This study also uses more than one quality of financial reporting. The practical implication of the research is that the research results are expected to provide information for the company’s management, to fulfill quality financial reporting and so that the market or investors will respond positively to these conditions. In addition, quality financial reporting information provides benefits for investors and capital market analysts (consisting of investors, brokers and market securities analysts) in determining investment decisions. The Financial Services Authority is also able to improve the implementation of corporate governance practices in Indonesia, through reform of the framework supervision of the financial services sector.Originality/value This research examines the determinants of FRQ and its consequences on firm’s value (FV). Innate factors proxies from FRQ include dynamic factors (operation cycle and sales volatility), static factors (FS and FA) and institution risk factors (leverage). A follow-up study on the value of the company because it shows the magnitude of the market response (financial statement users) on the quality of financial reporting, which is reflected in FV, the originality of this research is that the object of research is carried out in developing countries, specifically in Indonesia, because most of the previous research was carried out in developed countries.

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Creative performance of lecturers in post-pandemic COVID 19: evidence from Indonesia

Yuhertiana,

Izaak,

Rahmawati

et al. 2024

Cogent Education

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The impact of a male CEO’S facial masculinity on leverage

Cited by 12 publications

References 52 publications

Moderating Effects of Business Strategy and Environmental Uncertainty on the Relationship Between Personal Characteristics and Performance of Indonesian SMEs

Moderating Effects of Business Strategy and Environmental Uncertainty on the Relationship Between Personal Characteristics and Performance of Indonesian SMEs

Valuation of financial reporting quality: is it an issue in the firm’s valuation?

Creative performance of lecturers in post-pandemic COVID 19: evidence from Indonesia

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