1,278
Views
2
CrossRef citations to date
0
Altmetric
Accounting, Corporate Governance & Business Ethics

The role of leverage as mediator the effect of male CEO masculinity face on research & development

ORCID Icon, , , , , & show all
Article: 2167289 | Received 01 Dec 2022, Accepted 06 Jan 2023, Published online: 13 Feb 2023

References

  • Abadi, S., Endarto, B., Taufiqurrahman, A. R., Kurniawan, B., Daim, W., Ismono, N. A., Alam, J., Purwati, A. S., Wijaya, A., Rusdiyanto, A. U., & Kalbuana, N. 2021. Indonesian Desirious Finality Of The Community In Regard. Journal of Legal. Ethical and Regulatory Issues, 24, SpecialIs, 1–23.
  • Adams, R. B., & Ragunathan, V. (2017). Lehman Sisters. Working Paper, 1–57. https://doi.org/10.2139/ssrn.3046451
  • Adi, S., Irawan, B., Suroso, I., & Sudaryanto, S. (2022). Loyalty-Based Sustainable Competitive Advantage and Intention to Choose Back at One Bank. Quality - Access to Success, 23(189), 306–315. https://doi.org/10.47750/QAS/23.189.35
  • Ahmed, A. A. A., Komariah, A., Chupradit, S., Rohimah, B., Nuswantara, D. A., Nuphanudin, N., Mahmudiono, T., Suksatan, W., & Ilham, D. (2022). Investigating the relationship between religious lifestyle and social health among Muslim teachers. HTS Teologiese Studies/Theological Studies, 78, 4. https://doi.org/10.4102/hts.v78i4.7335
  • Aliyyah, N., Prasetyo, I., Rusdiyanto, R., Endarti, E. W., Mardiana, F., Winarko, R., Chamariyah, C., Mulyani, S., Grahani, F. O., Rochman, A. S., Kalbuana, N., Hidayat, W., & Tjaraka, H. (2021). What Affects Employee Performance Through Work Motivation? Journal of Management Information and Decision Sciences, 24, 1–14. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85110461420&partnerID=40&md5=4b5e50800f8866ccdd52682c4b5a73f4
  • Aliyyah, N., Siswomihardjo, S. W., Prasetyo, I., Rusdiyanto, P., Rochman, A. S., & Kalbuana, N. 2021. THE EFFECT OF TYPES OF FAMILY SUPPORT ON STARTUP ACTIVITIES IN INDONESIA WITH FAMILY COHESIVENESS AS MODERATION. Journal of Management Information and Decision Sciences, 24, SpecialIs, 1–15.
  • Almor, T., Bazel-Shoham, O., & Lee, S. M. (2020). The dual effect of board gender diversity on R&D investments. Long Range Planning, May, 101884. https://doi.org/10.1016/j.lrp.2019.05.004
  • Alrajih, S., & Ward, J. (2014). Increased facial width-to-height ratio and perceived dominance in the faces of the UK’s leading business leaders. British Journal of Psychology, 105(2), 153–161. https://doi.org/10.1111/bjop.12035
  • Andrews, D. F., Gnanadesikan, R., & Warner, J. L. (1971). Transformations of multivariate data. Biometrics, 825–840.
  • Apicella, C. L., Dreber, A., Campbell, B., Gray, P. B., Hoffman, M., & Little, A. C. (2008). Testosterone and financial risk preferences. Evolution and Human Behavior, 29(6), 384–390. https://doi.org/10.1016/j.evolhumbehav.2008.07.001
  • Arifian, D., & Yuyetta, E. N. A. (2012). TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) (Studi Empiris: Perusahaan terdaftar di BEI). Accounting, 1–30.
  • Asyik, N. F., Muchlis, M., Riharjo, I. B., & Rusdiyanto, R. (2022). The impact of a male CEO’S facial masculinity on leverage. Cogent Business & Management, 9(1), 2119540.
  • Asyik, N. F., Wahidahwati, & Laily, N. (2022). The Role of Intellectual Capital in Intervening Financial Behavior and Financial Literacy on Financial Inclusion. WSEAS Transactions on Business and Economics, 19, 805–814. https://doi.org/10.37394/23207.2022.19.70
  • Baker, G. (2000). The use of performance measures in incentive contracting. American Economic Review, 90(2), 415–420. https://doi.org/10.1257/aer.90.2.415
  • Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173. https://doi.org/10.1037/0022-3514.51.6.1173
  • Baxter, N. D. (1967). Leverage, risk of ruin and the cost of capital. The Journal of Finance, 22(3), 395–403.
  • Benmelech, E., & Frydman, C. (2013). Military CEOs. Journal of Financial Economics, 117(1), 43–59.
  • Bernile, G., Bhagwat, V., & Rau, P. R. (2015). What Doesn’t Kill You Will Only Make You More Risk- Loving: Early-Life Disasters and CEO Behavior. Working Papaper, 1–72. https://doi.org/10.1111/jofi.12432.This
  • Bertrand, M., & Schoar, A. (2003). Managing With Style: The Effect Of Managers On Firm Policies. The Quarterly Journal of Economics, CXVIII, 118(4), 1169–1208. https://doi.org/10.1162/003355303322552775
  • Bos, P. A., Hermans, E. J., Ramsey, N. F., & Van Honk, J. (2012). The neural mechanisms by which testosterone acts on interpersonal trust. NeuroImage, 61(3), 730–737. https://doi.org/10.1016/j.neuroimage.2012.04.002
  • Cain, M. D., & McKeon, S. B. (2016). CEO Personal Risk-Taking and Corporate Policies. Journal of Financial and Quantitative Analysis, 51(1), 139–164. https://doi.org/10.1017/S0022109016000041
  • Camillus, J. C. (1981). Corporate strategy and executive action: Transition stages and linkage dimensions. Academy of Management Review, 6(2), 253–259. https://doi.org/10.2307/257881
  • Campbell, T. C., Gallmeyer, M., Johnson, S. A., Rutherford, J., & Stanley, B. W. (2011). CEO optimism and forced turnover. Journal of Financial Economics, 101(3), 695–712. https://doi.org/10.1016/j.jfineco.2011.03.004
  • Carré, J. M., & McCormick, C. M. (2008). In your face: Facial metrics predict aggressive behaviour in the laboratory and in varsity and professional hockey players. Proceedings of the Royal Society B: Biological Sciences, 275(1651), 2651–2656. https://doi.org/10.1098/rspb.2008.0873
  • Chava, S., & Purnanandam, A. (2010). CEOs versus CFOs: Incentives and corporate policies. Journal of Financial Economics, 97(2), 263–278. https://doi.org/10.1016/j.jfineco.2010.03.018
  • Christiansen, K., & Winkler, E. M. (1992). Hormonal, anthropometrical, and behavioral correlates of physical aggression in !Kung San men of Namibia. Aggressive Behavior, 18(4), 271–280.
  • Cronqvist, H., Makhija, A. K., & Yonker, S. E. (2012). Behavioral consistency in corporate finance: CEO personal and corporate leverage. Journal of Financial Economics, 103(1), 20–40. https://doi.org/10.1016/j.jfineco.2011.08.005
  • Dang, T. L., Dang, M., Le, P. D., Nguyen, H. N., Nguyen, Q. M. N., & Henry, D. (2018). Does earnings management matter for firm leverage? An international analysis. Asia-Pacific Journal of Accounting and Economics, 1–25. https://doi.org/10.1080/16081625.2018.1540938
  • Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17–82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
  • Dewianawati, D., & Asyik, N. F. (2021). The impact of climate on price fluctuations to the income of leek farmers in Sajen village, Pacet, Mojokerto. International Journal of Business Continuity and Risk Management, 11(2–3), 247–262.
  • Dikolli, S. S., Mayew, W. J., & Steffen, T. D. (2012). Honoring One’s Word: CEO Integrity and Accruals Quality. Working Paper, 1–41. https://doi.org/10.2139/ssrn.2131476
  • Doukas, J. A., & Petmezas, D. (2007). Acquisitions, overconfident managers and self-attribution bias. European Financial Management, 13(3), 531–577. https://doi.org/10.1111/j.1468-036X.2007.00371.x
  • Eisenegger, C., Naef, M., Snozzi, R., Heinrichs, M., & Fehr, E. (2010). Prejudice and truth about the effect of testosterone on human bargaining behaviour. Nature, 463(21), 356–359.
  • Eisenhardt, K. M. (1989a). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74. https://doi.org/10.2307/258191
  • Eisenhardt, K. M. (1989b). Making fast strategic decisions in high-velocity environments. Academy of Management Journal, 32(3), 543–576. https://doi.org/10.2307/256434
  • Eisenhardt, K. M., & Bourgeois, L. J. (1988). Politics of strategic decision making in high-velocity environments: Toward a midrange theory. Academy of Management Journal, 31(4), 737–770. https://doi.org/10.2307/256337
  • Endarto, B., Taufiqurrahman, K., Indriastuty, W., Prasetyo, D. E., Aliyyah, I., Endarti, N., Abadi, E. W., Daim, S., Ismono, N. A., Aji, J., Rusdiyanto, R. B., & Kalbuana, N. (2021). GLOBAL PERSPECTIVE ON CAPITAL MARKET LAW DEVELOPMENT IN INDONESIA. Journal of Management Information and Decision Sciences, 24 (1), 1–8. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113411656&partnerID=40&md5=1074bd3526601cda4a86fbdd7b52d1bd
  • Endarto, B., Taufiqurrahman, Kurniawan, W., Indriastuty, D. E., Prasetyo, I., Aliyyah, N., Endarti, E. W., Abadi, S., Daim, N. A., Ismono, J., Rusdiyanto, & Kalbuana, N. 2021. GLOBAL PERSPECTIVE ON CAPITAL MARKET LAW DEVELOPMENT IN INDONESIA. Journal of Management Information and Decision Sciences, 24, SpecialIs, 1–8.
  • Endarto, B., Taufiqurrahman, S., Setyadji, S., Abadi, S., Aji, S., Kurniawan, R. B., Daim, W., Ismono, N. A., Alam, J., Rusdiyanto, A. S., & Kalbuana, N. 2021. The Obligations Of Legal Consultants In The Independent Legal Diligence Of The Capital Market Supporting Proportion Of Legal Prepparement. Journal of Legal, Ethical and Regulatory Issues, 24, SpecialIs, 1–8.
  • Epstein, S. (1979). The stability of behavior: I. On predicting most of the people much of the time. Journal of Personality and Social Psychology, 37(7), 1097. https://doi.org/10.1037/0022-3514.37.7.1097
  • Folstad, I., & Karter, A. J. (1992). Parasites, bright males, and the immunocompetence handicap. The American Naturalist, 139(3), 603–622. https://doi.org/10.1086/285346
  • Fredrickson, J. W. (1984). The comprehensiveness of strategic decision processes: Extension, observations, future directions. Academy of Management Journal, 27(3), 445–466. https://doi.org/10.2307/256039
  • Fredrickson, J. W., & Mitchell, T. R. (1984). Strategic decision processes: Comprehensiveness and performance in an industry with an unstable environment. Academy of Management Journal, 27(2), 399–423. https://doi.org/10.2307/255932
  • Garen, J. E. (1994). Executive Compensation and Principal-Agent Theory. Journal of Political Economy, 102(6), 1175–1199. https://doi.org/10.1086/261967
  • Gomulya, D., Wong, E. M., Ormiston, M. E., & Boeker, W. (2017). The role of facial appearance on CEO selection after firm misconduct. Journal of Applied Psychology, 102(4), 617–635. https://doi.org/10.1037/apl0000172
  • Graham, J. R., Harvey, C. R., & Puri, M. (2013). Managerial attitudes and corporate actions. Journal of Financial Economics, 109(1), 103–121. https://doi.org/10.1016/j.jfineco.2013.01.010
  • Hamada, R. S. (1972). The Effect of the Firm’s Capital Structure on the Systematic Risk of Common Stocks. The Journal of Finance, 27(2), 435. https://doi.org/10.2307/2978486
  • Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9(2), 193–206. https://doi.org/10.2307/258434
  • Hanim, A., Zainuri, A., & Sudaryanto, S. (2019). Rationality of gender equality of Indonesian women migrant worker. International Journal of Scientific and Technology Research, 8(9), 1238–1242. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073422762&partnerID=40&md5=4ea7c8f29260175800e799cf7bce0936
  • Hendrati, I. M., & Fitrianto, A. R. (2020). Environmental Development and Empowerment from Industrial Impact. IOP Conference Series: Earth and Environmental Science, 519(1). https://doi.org/10.1088/1755-1315/519/1/012025
  • Hendrati, I. M., Muljaningsih, S., Sishadiyati, S., Nadia Sasri, W., & Ekawijaya, S. (2019). Surabaya city export expansion policy analysis. Humanities and Social Sciences Reviews, 7(1), 137–146. https://doi.org/10.18510/hssr.2019.7117
  • Hendrati, I. M., Soyunov, B., Prameswari, R. D., Suyanto, R., & Nuswantara, D. A. (2022). The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report the audit committee and the board of directors. Cogent Business & Management, 9(1), 1–20. https://doi.org/10.1080/23311975.2022.2156140
  • Hendrati, I. M., & Taufiqo, F. U. K. (2020). Creative industry development model as an economic support in Surabaya. Opcion, 35 (SpecialIssue 22), 1121–1134. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083102044&partnerID=40&md5=38a28c0cb84b42a496b25bbdbbc1e172
  • Hillman, A. J., Keim, G. D., & Luce, R. A. (2001). Board composition and stakeholder performance: Do stakeholder directors make a difference? Business & Society, 40(3), 295–314. https://doi.org/10.1177/000765030104000304
  • Hirshleifer, D., Low, A., & Teoh, S. H. (2012). Are Overconfident CEOs Better Innovators? The Journal of Finance, 67(4), 1457–1498. https://doi.org/10.1111/j.1540-6261.2012.01753.x
  • Huang, J., & Kisgen, D. J. (2013). Gender and corporate finance: Are male executives overconfident relative to female executives? Journal of Financial Economics, 108(3), 822–839. https://doi.org/10.1016/j.jfineco.2012.12.005
  • Indrawati, M., Utari, W., Prasetyo, I., Rusdiyanto, & Kalbuana, N. (2021a). HOUSEHOLD BUSINESS STRATEGY DURING THE COVID 19 PANDEMIC. Journal of Management Information and Decision Sciences, 24(1), 1–12. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85114165124&partnerID=40&md5=1c2371f12c393062ab4285ab1ae1eab5
  • Indrawati, M., Utari, W., Prasetyo, I., Rusdiyanto, & Kalbuana, N. 2021b. HOUSEHOLD BUSINESS STRATEGY DURING THE COVID 19 PANDEMIC. Journal of Management Information and Decision Sciences, 24, SpecialIs, 1–12.
  • Iriani, S. S., Nuswantara, D. A., Kartika, A. D., & Purwohandoko, P. (2021). The Impact of Government Regulations on Consumers Behaviour during the COVID-19 Pandemic: A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(4), 939–948. https://doi.org/10.13106/jafeb.2021.vol8.no4.0939
  • Ismail, K. M., & Zhao, X. (2017). Comprehensiveness in strategic decision making: Toward clarifying the construct. American Journal of Management, 17(4), 133–142.
  • Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
  • Jewitt, C. (1997). Images of men: Male sexuality in sexual health leaflets and posters for young people. Sociological Research Online, 2(2), 2. https://doi.org/10.5153/sro.64
  • Jia, Y., Lent, L. V., & Zeng, Y. (2014). Masculinity, Testosterone, and Financial Misreporting. Journal-of-Accounting- Research, 3, 1–63. https://doi.org/10.1111/1475-679X.12065.This
  • Johnston, V. S., Hagel, R., Franklin, M., Fink, B., & Grammer, K. (2001). Male facial attractiveness: Evidence for hormone-mediated adaptive design. Evolution and Human Behavior, 22(4), 251–267. https://doi.org/10.1016/S1090-5138(01)00066-6
  • Juanamasta, I. G., Wati, N. M. N., Hendrawati, E., Wahyuni, W., Pramudianti, M., Wisnujati, N. S., Setiawati, A. P., Susetyorini, S., Elan, U., Rusdiyanto, R., Muharlisiani, L. T., & Umanailo, M. C. B. (2019). The role of customer service through customer relationship management (CRM) to increase customer loyalty and good image. International Journal of Scientific and Technology Research, 8(10), 2004–2007.
  • Kalbuana, N., Kusiyah, K., Supriatiningsih, S., Budiharjo, R., Budyastuti, T., & Rusdiyanto, R. (2022). Effect of profitability, audit committee, company size, activity, and board of directors on sustainability. Cogent Business and Management, 9(1), 1. https://doi.org/10.1080/23311975.2022.2129354
  • Kalbuana, N., Prasetyo, B., Asih, P., Arnas, Y., Simbolon, S. L., Abdusshomad, A., Kurnianto, B., Rudy, R., Kardi, K., Saputro, R., Yohana, Y., Sari, M. P., Zandra, R. A. P., Pramitasari, D. A., Rusdiyanto, R., Gazali, G., Putri, I. A. J., Nazaruddin, M., Naim, M. R., & Mahdi, F. M. (2021). Earnings Management Is Affected By Firm Size, Leverage And Roa: Evidence From Indonesia. Academy of Strategic Management Journal, 20(2), 1–12. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107756548&partnerID=40&md5=f648ed22972be531e4986f7c43a47ad4
  • Kalbuana, N., Suryati, A., Rusdiyanto, R., Azwar, A., Rudy, R., Yohana, Y., Pramono, N. H., Nurwati, N., Siswanto, E. H., Sari, M. P., Zandra, R. A., Abdusshomad, A., Kardi, K., Solihin, S., Prasetyo, B., Kurniawati, Z., Saputro, R., Taryana, T., Suprihartini, Y., & Hidayat, W. (2021). Interpretation of Sharia Accounting Practices in Indonesia. Journal of Legal, Ethical and Regulatory Issues, 24, 1–12. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109955046&partnerID=40&md5=8f66a30f83e1efd68729c64f4c4bd33a
  • Kamiya, S., Kim, Y. H., Park, Andy, S., & Park, S. (2018). The face of risk: CEO facial masculinity and firm risk. European Financial Management, 25(2), 239–270. https://doi.org/10.1111/eufm.12175
  • Kim, YHA. (2013). Self attribution bias of the CEO: Evidence from CEO interviews on CNBC. Journal of Banking and Finance, 37(7), 2472–2489.
  • Kim, Y., Haan (Andy), Kamiya, S., & Park, S. (2017). The face of risk: CEO facial masculinity and firm risk. Working Paper, 11(4), 1–82. https://doi.org/10.1111/eufm.12175
  • Lefevre, C. E., Lewis, G. J., Perrett, D. I., & Penke, L. (2013). Telling facial metrics: Facial width is associated with testosterone levels in men. Evolution and Human Behavior, 34(4), 273–279. https://doi.org/10.1016/j.evolhumbehav.2013.03.005
  • Luwihono, A., Suherman, B., Sembiring, D., Rasyid, S., Kalbuana, N., Saputro, R., Prasetyo, B., Taryana, S., Asih, Y., Mahfud, P. Z., Mahfud, Rusdiyanto, Z., & Rusdiyanto, R. (2021). Macroeconomic effect on stock price: Evidence from Indonesia. Accounting, 7(5), 1189–1202. https://doi.org/10.5267/j.ac.2021.2.019
  • Mahiswari, R., & Nugroho, P. I. (2014). Pengaruh mekanisme corporate governance, ukuran perusahaan dan leverage terhadap manajemen laba dan kinerja Keuangan. Jurnal Ekonomi Dan Bisnis, 17(1), 1–20. https://doi.org/10.24914/jeb.v17i1.237
  • Malmendier, U., & Tate, G. (2005). CEO overconfidence and corporate investment. The Journal of Finance, 60(6), 2661–2700. https://doi.org/10.1111/j.1540-6261.2005.00813.x
  • Malmendier, U., Tate, G., & Yan, J. (2011). Overconfidence and Early-Life Experiences: The effect of managerial traits on corporate financial policies. The Journal of Finance, 66(5), 1687–1733. https://doi.org/10.1111/j.1540-6261.2011.01685.x
  • Maulidi, A., Shonhadji, N., Fachruzzaman, S. R., Nuswantara, P. D. A., Widuri, R., & Widuri, R. (2022). Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US. Journal of Financial Crime. https://doi.org/10.1108/JFC-07-2022-0170
  • Mayangsari, V. (2001). KUALITAS HUBUNGAN PEREMPUAN DENGAN PASANGAN DITINJAU DARI INTENSITAS HUBUNGAN DENGAN AYAH. Prodi Psikologi Unika Soegijapranata.
  • Mehmetoglu, M. (2018). Medsem: A Stata package for statistical mediation analysis. International Journal of Computational Economics and Econometrics, 8(1), 63–78. https://doi.org/10.1504/IJCEE.2018.088321
  • Miller, D., & Friesen, P. H. (1983). Strategy‐making and environment: The third link. Strategic Management Journal, 4(3), 221–235. https://doi.org/10.1002/smj.4250040304
  • Mintzberg, H. (1978). Patterns in strategy formation. Management Science, 24(9), 934–948. https://doi.org/10.1287/mnsc.24.9.934
  • Modigliani, F., & Miller, M. H. (1963). Corporate income taxes and the cost of capital: A correction. The American Economic Review, 53(3), 433–443.
  • Nuswantara, D. A. (2023). Reframing whistleblowing intention: An analysis of individual and situational factors. Journal of Financial Crime, 30(1), 266–284. https://doi.org/10.1108/JFC-11-2021-0255
  • Nuswantara, D. A., & Maulidi, A. (2017). The efficacy of control environment as fraud deterrence in local government. Management & Marketing, 12(4), 591–613. https://doi.org/10.1515/mmcks-2017-0035
  • Nuswantara, D. A., & Maulidi, A. (2021). Psychological factors: Self- and circumstances-caused fraud triggers. Journal of Financial Crime, 28(1), 228–243. https://doi.org/10.1108/JFC-05-2020-0086
  • Nuswantara, D. A., Nugrohoseno, D., & Iriani, S. (2018). Does IT Matter? IOP Conference Series: Materials Science and Engineering, 288(1). https://doi.org/10.1088/1757-899X/288/1/012040
  • Padgett, R. C., & Galan, J. I. (2010). The effect of R&D intensity on corporate social responsibility. Journal of Business Ethics, 93(3), 407–418. https://doi.org/10.1007/s10551-009-0230-x
  • Pound, N., Penton-Voak, I. S., & Surridge, A. K. (2009). Testosterone responses to competition in men are related to facial masculinity. Proceedings of the Royal Society B: Biological Sciences, 276(1654), 153–159. https://doi.org/10.1098/rspb.2008.0990
  • Prabowo, B., Rochmatulaili, E., Rusdiyanto, & Sulistyowati, E. (2020). Corporate governance and its impact in company’s stock price: Case study. Utopia y Praxis Latinoamericana, 25(10), 187–196. https://doi.org/10.5281/zenodo.4155459
  • Prasetio, J. E., Sabihaini, S. A., Rahmanda, A., Rusdiyanto, G. A., Rochman, A. S., & Kalbuana, N. (2021). Corporate social responsibility community development and empowerment program in Indonesia. Journal of Management Information and Decision Sciences, 24(1), 1–10.
  • Prasetio, J. E., Sabihaini, B., Susanto, B., Rahmanda, A. A., Rusdiyanto, G. A., Rochman, A. S., & Kalbuana, N. (2021). Corporate social responsibility community development and empowerment program in Indonesia. Journal of Management Information and Decision Sciences, 24(1), 1–11.
  • Prasetyo, I., Aliyyah, N., Endarti, E. W., Rusdiyanto, R., & Rahmawati, A. (2022). The role of research & development as mediating the effect of male CEO masculinity face on earnings management: Evidence from Indonesia. Cogent Business and Management, 9(1), 1. https://doi.org/10.1080/23311975.2022.2140491
  • Prasetyo, I., Aliyyah, N., Rusdiyanto, Kalbuana, N., & Rochman, A. S. (2021). Corporate Social Responsibility Practices In Islamic Studies In Indonesian. Journal of Legal, Ethical and Regulatory Issues, Vol. 24. 1–15. SpecialIs.
  • Prasetyo, I., Aliyyah, N., Rusdiyanto, R., Nartasari, D. R., Nugroho, S., Rahmawati, Y., Groda, S. P., Setiawan, S., Triangga, B., Mailansa, E., Kalbuana, N., & Rochman, A. S. (2021b). What Affects Audit Delay in Indonesia? Academy of Entrepreneurship Journal, 27, 1–15.
  • Prasetyo, I., Aliyyah, N., Rusdiyanto, N. D., Nugroho, R., Rahmawati, S., Groda, Y., Setiawan, S. P., Triangga, S., Mailansa, B., Kalbuana, E. N., & Rochman, A. S. (2021a). Impact financial performance to stock prices: Evidence from Indonesia. Journal of Legal, Ethical and Regulatory Issues, 24, 1–11.
  • Prasetyo, I., Aliyyah, N., Rusdiyanto, U., Suprapti, W., Kartika, S., Winarko, C., Chamariyah, R., Panglipursari, D. L., Muninghar, F. M. M., & Kalbuana, N. 2021. Effects of organizational communication climate and employee retention toward employee performance. Journal of Legal, Ethical and Regulatory Issues, 24, SpecialIs, 1–11.
  • Prasetyo, I., Aliyyah, N., Rusdiyanto, C., Syahrial, R., Nartasari, D. R., Yuventius, W., Sanjayanto, H., & Sulistiyowati. (2021). Discipline and work environment affect employee productivity: Evidence from Indonesia. International Journal of Entrepreneurship, 25, 5. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107284417&partnerID=40&md5=e2b840845ed6fa18d1638485a88ba268
  • Prasetyo, I., Aliyyah, N., Rusdiyanto, Tjaraka, H., Kalbuana, N., & Rochman, A. S. (2021). Vocational training has an influence on employee career development: A case study Indonesia. Academy of Strategic Management Journal, 20(2), 1–14.
  • Prasetyo, I., Endarti, E. W., Endarto, B., Aliyyah, N., Rusdiyanto, S., Kartika, S., Winarko, C., Chamariyah, R., Panglipursari, D. L., Kalbuana, N., & Al-asqolaini, M. Z. 2021. Performance is affected by leadership and work culture: A Case study from Indonesia. Academy of Strategic Management Journal, 20, SpecialIss, 1–15.
  • Priono, H., Yuhertiana, I., Sundari, S., & Puspitasari, D. S. (2019). Role of financial management in the improvement of local government performance. Humanities and Social Sciences Reviews, 7(1), 77–86. https://doi.org/10.18510/hssr.2019.7110
  • Putri, N. L. I., & Sudaryanto. (2018). Indonesia tourism in attracting foreign investors: The role of FDI. International Journal of Scientific and Technology Research, 7(4), 217–220. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060171120&partnerID=40&md5=413d0a778589024dcc90ea543100f311
  • Quinn, J. B., Mintzberg, H., & James, R. M. (1988). The strategy process: Concepts, contexts, and cases (Vol. 1). Prentice Hall.
  • Rahma, R., Yuhertiana, I., & Sundari, S. (2016). The use of E-audit in increasing government audit finding. Journal of Theoretical and Applied Information Technology, 93(2), 449–460. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85002410237&partnerID=40&md5=db4d0b21cd82c554c605f68fbe61c66a
  • Rusdiyanto, H., Bahari, W., Susetyorini, C., Elan, U., Indrawati, M., Panglipursari, D. L., Aminatuzzuhro, & Gazali. (2021). Company profitability is influenced by sales and administration & general costs: evidence from Indonesia. Journal of Legal, Ethical and Regulatory Issues, 24.
  • Rusdiyanto, A., Soetedjo, D., & Septiarini, D. F. (2020). The effect of cash turnover and receivable turnover on profitability. Opcion, 36(26), 1417–1432.
  • Rusdiyanto, H., Tjaraka, W., Septiarini, H., Fayanni, D. F., Utari, Y., Waras, W., Indrawati, M., Susanto, H., Tjahjo, J. D. W., Zainal, M., & Imanawati, Z. (2020). The effect of earning per share, debt to equity ratio and return on assets on stock prices: Case study Indonesian. Academy of Entrepreneurship Journal, 26(2), 1–10.
  • Sabihaini, & Prasetio, J. E. (2018). Non-market capability: Improve performance banking industry. Journal of Engineering and Applied Sciences, 13(10), 8142–8147. https://doi.org/10.3923/jeasci.2018.8142.8147
  • Sabihaini, Pratomo, A. H., Rustamaji, H. C., & Sudaryatie. (2018). Environmental factors affecting traditional fishermen in maintaining the resilience of marine areas in the context of Indonesian state defense. Humanities and Social Sciences Reviews, 6(3), 46–54. https://doi.org/10.18510/hssr.2018.637
  • Sabihaini, P. A., Rustamaji, H. H. C., & Sudaryatie. (2020). The Impact of climate change on pampus argenteus fish production in depok village, Indonesia. Journal of Physics: Conference Series, 1471(1). https://doi.org/10.1088/1742-6596/1471/1/012065
  • Saleh, C., Assery, S., Sabihaini, & Suryaningsum, S. (2017). Supply Chain Management in Service Companies (Case Study in Indonesia). Journal of Engineering and Applied Sciences, 12(15), 3858–3860. https://doi.org/10.3923/jeasci.2017.3858.3860
  • Scott, D. W. (2015). Multivariate density estimation: Theory, practice, and visualization. John Wiley & Sons.
  • Selznick, P. (1996). Institutionalism” old” and” new”. Administrative Science Quarterly.
  • Shabbir, M. S., Mahmood, A., Setiawan, R., Nasirin, C., Rusdiyanto, R., Gazali, G., Arshad, M. A., Khan, S., & Batool, F. (2021). Closed-loop supply chain network design with sustainability and resiliency criteria. Environmental Science and Pollution Research.
  • Stirrat, M., & Perrett, D. I. (2010). Valid facial cues to cooperation and trust: Male facial width and trustworthiness. Psychological Science, 21(3), 349–354. https://doi.org/10.1177/0956797610362647
  • Sudaryanto, S., Courvisanos, J., Dewi, I. R., Rusdiyanto, R., & Yuaris, J. R. (2022). Determinants of purchase intention during COVID-19: A case study of skincare products in East Java. <![CDATA[Innovative Marketing]]>, 18(1), 181–194. https://doi.org/10.21511/im.18(1).2022.15
  • Sudaryanto, S., Pansiri, I., Umama, J. T. L., & Hanim, A. (2021). Impact of culture, brand image and price on buying decisions: Evidence
  • Sudaryanto, S., Solihin, F., Wihelmina, I. D., & Wardana, F. R. (2020). The effect of exports on Indonesia economic growth: A review of previous research in international marketing. International Journal of Scientific and Technology Research, 9(2), 4341–4343. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079840275&partnerID=40&md5=a320279e0b7f5c5bce5961c395a47c75
  • Sudaryanto, S., Subagio, N. A., Awaliyah, I. N., Wulandari, D., & Hanim, A. (2019). Influence of brand image, price and promotion on consumer’s buying decision of fast moving consumer’s goods with culture as a moderating variable in basmallah retail store in Indonesia. International Journal of Scientific and Technology Research, 8, 3.
  • Susanto, H., Prasetyo, I., Indrawati, T., Aliyyah, N., Rusdiyanto, T., Kalbuana, H., Syafi’ur Rochman, N., Gazali, A., Gazali, Zainurrafiqi, G., & Zainurrafiqi, Z. (2021). The impacts of earnings volatility, net income and comprehensive income on share price: Evidence from Indonesia stock exchange. Accounting, 7(5), 1009–1016. https://doi.org/10.5267/j.ac.2021.3.008
  • Susilowati, E., Joseph, C., Vendy, V., & Yuhertiana, I. (2022). Advancing SDG No 16 via Corporate Governance disclosure: Evidence from Indonesian and Malaysian fintech companies ’ websites. Sustainability, 14(21), 1–15. https://doi.org/10.3390/su142113869
  • Tanjaya, F. L., & Santoso, E. B. (2020). Asosiasi Karakteristik CEO Terhadap Potensi Kesulitan Keuangan Perusahaan. Media Akuntansi Dan Perpajakan Indonesia, 1(2), 153–168. https://doi.org/10.37715/mapi.v1i2.1407
  • Tatiana, A., & Yuhertiana, I. (2014). Indonesian and Russian public sector accounting education: Difficulties, challenges, and effectiveness. The Role of Service in the Tourism and Hospitality Industry - Proceedings of the 2nd International Conference on Management and Technology in Knowledge, Service, Tourism and Hospitality, SERVE 2014, 85–90. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84941992219&partnerID=40&md5=f763e5b428ed292d41994acc8f9a859d
  • Tjaraka, H., Hidayat, W., & Rusdiyanto, R. (2022). The role of earning management as a mediator of the effect of the facial width to height ratio CEOs on leverage. Cogent Business & Management, 9(1), 2115733. https://doi.org/10.1080/23311975.2022.2115733
  • Tuna, K., Kayacan, E., & Bektaş, H. (2015). The relationship between research & development expenditures and economic growth: The case of Turkey. Procedia-Social and Behavioral Sciences, 195, 501–507. https://doi.org/10.1016/j.sbspro.2015.06.255
  • Utari, W., Iswoyo, A., Chamariyah, W., Mardiana, F., Rusdiyanto, & Hidayat, W. (2021). Effect of work training, competency and job satisfaction on employee productivity: A case study Indonesia. Review of International Geographical Education Online, 11(4), 696–711. https://doi.org/10.33403/rigeo.8006783
  • Utari, W., Sudaryanto, Jannah, N., Sobakh, N., & Rusdiyanto. (2021b). Consumer interest with regard to product completeness, promotion and location: The case of Indonesia | Купівельний інтерес у контексті повноти товару, його просування на ринку й місцезнаходження: приклад Індонезії | Покупательский интерес в контексте полн. Economic Annals-XXI, 188(3–4), 127–133. https://doi.org/10.21003/ea.V188-15
  • Utari, W., Sudaryanto, J., Sobakh, N. N., & Rusdiyanto. (2021a). Consumer interest with regard to product completeness, promotion and location: The case of Indonesia. Economic Annals-XXI, 188(3–4), 127–133. https://doi.org/10.21003/ea.V188-15
  • Verdonck, A., Gaethofs, M., Carels, C., & Zegher, F. D. (1999). Effect of low-dose testosterone treatment on craniofacial growth in boys with delayed puberty. European Journal Orthodontics, 21(2), 137–143. https://doi.org/10.1093/ejo/21.2.137
  • Wahidahwati, W., & Asyik, N. F. (2022). Determinants of auditors ability in fraud detection. Cogent Business and Management, 9(1), 1. https://doi.org/10.1080/23311975.2022.2130165
  • Wijaya, E., Asyik, N. F., Budiyanto, Chandra, T., & Priyono. (2020). Company’s supply chain strategy in internal factors to predict capital structure and profitability on manufacturing sector. International Journal of Supply Chain Management, 9(1), 559–567. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85080925563&partnerID=40&md5=bcc2780b70d71a6522ee8a0b814af731
  • Wong, E. M., Ormiston, M. E., & Haselhuhn, M. P. (2011). A face only an investor could love: CEOs’ facial structure predicts their firms’ financial performance. Psychological Science, 22(12), 1478–1483. https://doi.org/10.1177/0956797611418838
  • Wright, N. D., Bahrami, B., Johnson, E., Di Malta, G., Rees, G., Frith, C. D., & Dolan, R. J. (2012). Testosterone disrupts human collaboration by increasing egocentric choices. Proceedings of the Royal Society B: Biological Sciences, 279(1736), 2275–2280. https://doi.org/10.1098/rspb.2011.2523
  • Yuhertiana, I. (2011a). A gender perspective of budgetary slack in east Java local government. International Research Journal of Finance and Economics, 78, 114–120. https://www.scopus.com/inward/record.uri?eid=2-s2.0-81355142353&partnerID=40&md5=80bc9730978f75cd2d2d8f911f5176b8
  • Yuhertiana, I. (2011b). Personal development as a solution of post-doctoral problem in Indonesia: A literature review. European Journal of Economics, Finance and Administrative Sciences, 41, 48–53. https://www.scopus.com/inward/record.uri?eid=2-s2.0-82155187115&partnerID=40&md5=f2f10defca888f1f80782ccdc845a186
  • Yuhertiana, I., Arief, L., Akbar, F. S., Puspitasari, D. S., & Popoola, O. M. J. (2020). Government internet financial reporting in the African countries. International Journal of Advanced Science and Technology, 29(5), 2077–2085. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083715837&partnerID=40&md5=3c4a547cb5c187921510d5b9a69f6094
  • Yuhertiana, I., Bastian, I., & Sari, R. P. (2019). Financial information and voter’s decisions on local government elections. International Journal of Innovation, Creativity and Change, 6(9), 245–261. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074266851&partnerID=40&md5=a1c6f5c0b9101cf914ffecf331befa3d
  • Yuhertiana, I., Izaak, W. C., & Arifin, J. (2020). E-government and e-finance on African countries. Journal of Advanced Research in Dynamical and Control Systems, 12(6), 184–204. https://doi.org/10.5373/JARDCS/V12SP6/SP20201023
  • Yuhertiana, I., Patrioty, C. N., & Mohamed, N. (2019). The moderating effect of organizational changes on the influence of ethical decision making on public sector internal auditor performance. Contemporary Economics, 13(4), 480–493. https://doi.org/10.5709/ce.1897-9254.327
  • Yuhertiana, I., Purwanugraha, H. A., Andayani, S., Andhaniwati, E., & Denhas, K. N. (2019). Biographical research and public sector accounting lecturers. Humanities and Social Sciences Reviews, 7(1), 69–76. https://doi.org/10.18510/hssr.2019.719
  • Yuhertiana, I., Rochmoeljati, D., Putra, J., I. N, D. P., & Wibawani, S. (2020). The Impact of Indonesia New Higher Education Accreditation Criteria Implementation. Journal of Critical Reviews, 7(3), 241–246. https://doi.org/10.31838/jcr.07.03.45
  • Yuhertiana, I., Zakaria, M., Suhartini, D., & Sukiswo, H. W. (2022). Cooperative resilience during the pandemic: Indonesia and Malaysia evidence. Sustainability (Switzerland), 14, 10. https://doi.org/10.3390/su14105839
  • Yuping Jia, L., Van, L., & Zang, Y. (2014). Masculinity, testosterone, and financial misreporting. Accounting Research, 4, 1–63. https://doi.org/10.1111/1475-679X.12065.This
  • Zhao, X., Lynch, J. G., & Chen, Q. (2010). Reconsidering Baron and Kenny: Myths and truths about mediation analysis. Journal of Consumer Research, 37(2), 197–206. https://doi.org/10.1086/651257