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All Journal Journal of Entrepreneurial and Business Diversity EMAS
Madrigal, Dennis V.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Audit Quality and Its Determinants: Evidence from Food and Beverage Firms in Indonesia YUESTI, Anik; PUTRI, Yura Karlinda Wiasa; PUTRA, I Putu Darma; MENES, Carmen C; MADRIGAL, Dennis V.
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i1.262

Abstract

Purpose:This study was conducted to address the importance of audit quality in maintaining the credibility of financial statements of manufacturing companies, particularly in the food and beverage subsector, which contributes significantly to the national economy. The study also aims to respond to the inconsistency of previous research findings regarding the factors that influence audit quality.Methodology:This research utilized a quantitative approach with logistic regression analysis, focusing on food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 49 firms were selected with a total of 147 observations, and the data was sourced from annual financial statements on the IDX website.Findings:The results of the study indicate that public accounting firm size and firm size have a positive influence on audit quality. Companies audited by large accounting firms and those with larger scales tend to produce more reliable financial statements. In contrast, audit fees, audit tenure, and firm age do not show a significant effect on audit quality. These findings affirm that not all external factors related to the company or the auditor play an equal role in determining the quality of audit outcomes.Implication:This study implies that both company management and policymakers should consider the credibility and size of public accounting firms when appointing external auditors, as well as use these findings to develop more effective audit governance policies that enhance stakeholders' trust in financial statements.
ATTITUDE OF PHYSICIANS TOWARDS MEDICAL FINANCIAL DECISION-MAKING: NAVIGATING THE INTERSECTION OF ECONOMICS AND HEALTHCARE Sorongon, Chris G.; Madrigal, Dennis V.; Yuesti, Anik
EMAS Vol. 6 No. 8 (2025): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v6i8.12337

Abstract

This paper explores the role of financial physicians (medical professionals with expertise in financial management) in integrating economic principles into clinical practice. As healthcare systems globally face pressures to contain costs while improving patient outcomes, financial physicians are pivotal in shaping sustainable medical decision-making. A mixed-methods approach, combining surveys and interviews with financial physicians from various specialties, was used to evaluate their attitudes towards financial and clinical decision-making. The study examines themes such as the importance of cost-efficiency, the ethical implications of financial constraints in patient care, and the balance between clinical judgment and economic realities. Preliminary findings show that while financial physicians recognize the necessity of economic considerations for healthcare sustainability, they express concerns about potential conflicts with clinical integrity and patient-centered care. The study reveals a dichotomy: financial physicians support informed decision-making that includes cost considerations but emphasize protecting patient welfare from economic biases. Additionally, the study identifies barriers such as resistance from traditional medical paradigms and lack of interdisciplinary collaboration. Recommendations include enhancing health economics training for medical professionals and fostering collaboration between financial and clinical teams. Ultimately, this research highlights the crucial role of financial physicians in navigating the complexities of medical decision-making, aiming to optimize healthcare delivery and improve patient outcomes while ensuring system sustainability.
BEHAVIORAL FACTORS INFLUENCING COUNTRIES’ BUSINESS PRACTICES: THE ROLE OF DIGITAL TRANSFORMATION Yuesti, Anik; Madrigal, Dennis V.; Osano, Hazel S.
EMAS Vol. 6 No. 12 (2025): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v6i12.13196

Abstract

In the era of globalization and technology-driven business environment, it is becoming more and more important to have a better understanding about how behavioral factors are perceived in the context of countries’ business practices. This research examines the impact of behavioral factors on business practices across nations, highlighting the role of digital transformation as a mediating factor. Based on a quantitative approach, the research was developed among international business practitioners and analyzed using SPSS. Findings show national business practices are significantly impacted by both cultural values and communication styles. Moreover, digital transformation was found to mediate these relationships, helping to optimize the way behavioral factors are translated into successful business strategies. Results reveal the applicability of Hofstede’s cultural dimensions theory and point out that digital readiness enhances organizational adaptability and cross-cultural management and performance. By exploring the intersection of behavior and technology, the study provides practical insights for global managers and policy makers aiming to align cultural awareness with digital advancement in shaping sustainable international business practices.
Co-Authors Anik Yuesti MENES, Carmen C Osano, Hazel S. PUTRA, I Putu Darma Sorongon, Chris G. Yura Karlinda Wiasa Putri