This study aims to analyze the influence of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical behavior. The study is conducted on Auditors who worked in KAP in the provinces of Bali and East Java with a total sample of 53 respondents. Data analysis in this study uses multiple linear regression analysis. The results of this study prove that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence and gender had positive effects on ethical behavior.

This study analyzes the effect of supervision activities on the quality of the internal control system. It ascertains how the board of commissioners direct the company in presenting information as required by the stakeholders. The presentation of adequate information on internal control is a part of good corporate governance. The study was conducted on a public company in Indonesia, and data of 119 companies were collected using content analysis. The items used in measuring the extent of disclosure were developed based on the 2013 COSO framework and directions in the circular letter of number 30 /SEOJK.04/2016. A regression test with the IBM SPSS 21 program was used to perform the data analysis. The analysis results showed empirical support for some characteristics of the board of commissioners, such as the size, accounting and financial literacy, and the number of meeting in a year on the quality of internal control system disclosure. This study provided a theoretical contribution by using supervision mechanisms to overcome asymmetric information. Practical contributions are also expected to be conveyed to the financial service authority regarding the independence proportion and gender diversity, that have not been generally performed. The value of this research is an instrument that measures the quality of the disclosure adjusting conditions in Indonesia. Design of measurement items based on rules is issued by the Financial Services Authority for public companies.

In connection with the global financial and economic crisis, the leading countries have made adjustments to the economic strategies and policies to stabilize the post-crisis economy. The goal of transnationalization is, on the one hand, to reduce quickly the technological gap between domestic producers and their Western competitors, and on the other hand, to win more dynamic demand at lower costs. Ownership structure and market positioning have become two factors that determine the strategic motivation of Transnational corporations (TNCs) and the ways of their expansion. The aim of the study is to analytically generalize the globalization trends of TNCs in the field of production, taking into account industry definitions and point determination of factors influencing the effectiveness of its adaptation in industry. The profiles of adaptation of transnationalization in the sphere of production of Germany, France and the Netherlands were singled out in separate analytical sets, which allowed to reveal heterogeneity of economic practices and branch changes in the sphere of production and to determine the degree of influence of array of variables (factors): Production value and Gross operating surplus profitability of multinational companies, in the sectoral context (domestic production, ISIC Rev 4, 21 industry), as a “basket” of reserve instruments to increase the profitability of production in TNCs.

The aim of this study is to examine the relationships of audit committee size, audit committee meetings and audit quality with corporate performance among the energy industry in Saudi Arabia using 54 firm-year observations for the period ranging from 2005 to 2018. The Pooled Ordinary-Least Square OLS regression’ results indicate that audit committee size was positively associated with corporate performance in the both return on assets (ROA) and return on equities (ROE) models. As for the audit committee meetings, there is a negative relationship with the ROE model, while this relationship has not been reported by the ROA model. In terms of audit quality, there is a positive association reported in both ROA and ROE models. The results documented by this study are important for decision makers at the company and the market levels.

This paper investigates the relationship between business barriers and the degree of internationalization of manufacturing enterprises in Peru. Using a panel data survey of 869 companies over the year 2006, 2010 and 2017, with Tobit regression model, the empirical results show that competition and transportation have negative impacts on internationalization process, whilst factors like international certification, tax administration, custom clearance and bribery cost have positive impacts. In addition, the factors that belong to individual managers affecting the internationalization of firms are not statistically significant. The study will give policy makers more information to support Vietnamese businesses in the process of internationalization.

This paper focuses on analyzing the impact of financial depth on corporate performance. The study data is collected by the author from World Bank statistics and financial statements of companies in the logistics sector, which is a relatively young industry but has great potential for development in Vietnam. Using the Generalized Method of Moment (GMM) to estimate the study model, the author finds out a significant impact of financial depth on corporate performance. In particular, the financial depth from a banking perspective has a positive impact on corporate performance. However, the financial depth from a stock market perspective has not brought positive results to the corporate performance. Not only that, the author also finds out significant impacts of financial leverage and firm size control variables on corporate performance. Therefore, it can be said that the financial depth from the perspective of banks plays an important role in stimulating the corporate performance. Meanwhile, the financial depth from the perspective of the stock market has not shown this role, this is the difference between this study result and the previous studies. The results of this study are important for logistics managers and policymakers in Vietnam.

The objective of this study is to investigate the impact of corporate social responsibility (CSR) on customer loyalty in the case of Vietnam Airlines, the flag carrier in Vietnam, in which CSR is a multi-dimensional construct including economic, legal, ethical, philanthropic and environmental responsibilities. The study was accomplished by implementing a survey on a sample of 370 Vietnamese passengers using 24 Likert-type items drawn from theoretical literature. The multiple regression model was applied to analyze the impact of five latent independent variables on the dependent variable - customer loyalty. The results indicate that for the case of Vietnam Airlines, all five CSR dimensions significantly and positively affect customer loyalty and legal responsibility should be emphasized as the most important dimension. The findings convey practical implications for airlines to boost customer loyalty by identifying relevant CSR dimensions on which airlines should focus in their corporate strategy.

The working capital of the business organization is the excess of current assets over current liabilities. The working capital (WC) governs sales of the business organization directly while sales define the profits. Working capital activates the fixed resources and utilizes the factors of production and it is a bases for the production of goods and services. Working capital is the factor that plays a vital role in the enhancement of sales turnover and profits, ultimately. The present study considers and covers the financial data of selected Indian pharmaceutical companies for the period 2013-2018 for the study of the impact of profitability of the working capital on sales and profits. Ratio analysis is the base of the study while some statistical techniques are to be used to get the mutual relationship, trend, and co-movement of the WC and sales, earnings before interest, depreciation, and tax (EBIDT), profit before tax (PBT), and profit after tax (PAT) of the selected Indian pharmaceutical companies. The combined inferences of the absolute and relational study explain that the WC governs the profit positively but not proportionately. There is a need to control the indirect expenses or non-manufacturing expenses of the business to enhance the profitability corresponding to WC movement.

Financial literacy is one of the human capitals, which has a contribution in influencing financial behavior. In line with the development of Islamic financial products, the Islamic financial literacy is needed to be enhanced to support people’s financial decision making. This study aims to determine the dimensions of Islamic financial literacy. The study used 472 Sharia mutual funds’ individual investors who were collected using convenience sampling technique. Islamic financial literacy in this study was measured using 9 indicators. Based on exploratory factor analysis (EFA), two dimensions of Islamic financial literacy were extracted: the first dimension is labelled subjective knowledge of Sharia compliance and the second dimension is named subjective knowledge of riba and profit-sharing.

This study aims to examine the influence of credit risk and capital adequacy of a rural bank on financial distress, proxied by interest coverage ratio (ICR). Samples used in this research are 123 rural banks located in the Jakarta metropolitan area from 2013 to 2018. In this area, almost 70% of cash flow circulation in Indonesia was happening. The logistic regression model was employed to analyze the collected data. The findings show that both credit risk and capital adequacy had significant influences on financial distress, with positive and negative effects, respectively. Realizing the important role of credit risk and capital adequacy, this study makes some suggestions that rural banks should utilize both variables as a measure to monitor their financial performance.