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All Journal Husnayain Business Review International Journal of Applied Business and International Management
Ida Ayu Surasmi
Warmadewa University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Revisiting the Role of Corporate Governance: Evidence on R&D, Marketing Intensity, and Profitability in Indonesian Pharmaceutical Firms Ida Ayu Surasmi; Made Setini
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4597

Abstract

Firm profitability is a critical indicator of business sustainability, particularly in competitive industries such as pharmaceutical manufacturing, where innovation, marketing, and governance play essential roles. This study examines the effect of research and development (RD) expenditure and marketing intensity on firm profitability, with corporate governance as both an independent and moderating variable. Using panel data from pharmaceutical firms listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, this study applies Moderated Regression Analysis (MRA). The results show that RD expenditure (? = 3.392; p 0.001) and marketing intensity (? = 0.393; p = 0.015) have a significant positive effect on profitability (ROA), while corporate governance also has a significant positive direct effect (? = 2.114; p 0.001). However, the interaction effects are not significant, indicating that corporate governance does not moderate these relationships. The model is statistically significant (F = 14.662; p 0.001) with moderate explanatory power (R² = 0.604). These findings highlight the importance of strategic investment in innovation, marketing, and governance. This study contributes to the literature by positioning corporate governance as an independent determinant rather than a moderating mechanism and provides practical implications for improving firm performance.
Transformational Leadership and Competence as Predictors of Bos Fund Manager's Performance : The Mediating Role of Organizational Commitment Ni Made Dwi Yanti; Gusti Ayu Sugiati; Ida Ayu Surasmi; Ni Luh Putu Indiani; A.A Media Martadiani; Ida Bagus Udayana Putra
Husnayain Business Review Vol. 6 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v6i2.1798

Abstract

This study aims to analyze the influence of transformational leadership and competence on the performance of the management of School Operational Assistance Funds (BOS) at State Vocational Schools in Buleleng Regency, with organizational commitment as a mediating variable. BOS Fund management requires accountability, transparency, and compliance with regulations, so adequate leadership factors and human resource capacity are needed to improve performance. This study uses a quantitative approach with Structural Equation Modelling analysis techniques based on Partial Least Squares (SEM-PLS). The research population is all BOS Fund managers in 14 State Vocational Schools in Buleleng Regency, with a total of 56 respondents. The results of the study show that transformational leadership and competence have a positive and significant effect on the performance of BOS Fund management. In addition, transformational leadership and competence also have a positive and significant effect on organizational commitment. Organizational commitment has been proven to have a positive effect on performance and partially mediate the influence of transformational leadership and competence on the performance of BOS Fund management. These findings confirm that the improvement of BOS Fund management performance is not only determined by technical factors, but also by leadership aspects and organizational commitment as psychological mechanisms that strengthen performance.
Co-Authors A.A Media Martadiani Gusti Ayu Sugiati Ida Bagus Udayana Putra Ni Luh Putu Indiani Ni Made Dwi Yanti Setini, Made