Dian Agustia
Biographic Data
| ID | 6522185 |
|---|---|
| NAME | Dian Agustia |
| GIVEN NAMES | Dian |
| FAMILY NAME | Agustia |
| SIGNATURE | AGUSTIA D |
| AFFILIATIONS | Airlangga University |
| ORCID | 0000-0003-4669-7344 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 5 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Beyond Symbolism
From Knowledge to Advantage
Knowledge has long been recognized as a vital strategic resource, yet creating sustainable competitive advantage remains insufficiently explained. The Knowledge-Based View (KBV) emphasizes knowledge as the foundation of value creation. At the same time, the Dynamic Capability (DC) theory highlights a firm's ability to sense, seize, and reconfigure resources in turbulent environments. This study aims to integrate both perspectives by examining how…
It is not just about numbers
Purpose This study aims to investigate the effect of women leadership on corporate performance by developing a Women Leadership Index (WLI) that captures the dimensions of gender, education and experience. Design/methodology/approach The authors use panel data from 1,781 nonfinancial firms across the Asia-Pacific, Europe and the Middle East and Africa from 2016 to 2023, yielding 13,107 firm-year observations. The analysis uses fixed effects regre…
The Analysis of Fraudulent Financial Statements Prevention Using Hexagon’s Fraud and Government Internal Auditor as Moderating Variable in Local Government in Indonesia
This study aims to examine the six components of hexagon fraud which include: financial pressure, change of leadership, whistleblowing system, auditor opinion, education of head government and procurement system to fraudulent financial statements that occur in local government in Indonesia. In addition, this study also places the APIP (Government Internal Supervisory Apparatus) as a moderating variable. This study uses data from 1,419 financial s…
Accounting Executives Narcissism
Purpose of the study: This study aims to provide a conceptual framework and construction of executive narcissism (CEO) through content analysis of 52 reputable international journals of Scopus indexed (Q1). The aims also to explore valuable content and themes related to narcissistic accounting and reveal further research opportunities for important themes generated. Methodology: The articles were analyzed using the search method and remote text i…
No prominent works on this page.
Accounting Executives Narcissism
Purpose of the study: This study aims to provide a conceptual framework and construction of executive narcissism (CEO) through content analysis of 52 reputable international journals of Scopus indexed (Q1). The aims also to explore valuable content and themes related to narcissistic accounting and reveal further research opportunities for important themes generated. Methodology: The articles were analyzed using the search method and remote text i…
The Analysis of Fraudulent Financial Statements Prevention Using Hexagon’s Fraud and Government Internal Auditor as Moderating Variable in Local Government in Indonesia
This study aims to examine the six components of hexagon fraud which include: financial pressure, change of leadership, whistleblowing system, auditor opinion, education of head government and procurement system to fraudulent financial statements that occur in local government in Indonesia. In addition, this study also places the APIP (Government Internal Supervisory Apparatus) as a moderating variable. This study uses data from 1,419 financial s…
From Knowledge to Advantage
Knowledge has long been recognized as a vital strategic resource, yet creating sustainable competitive advantage remains insufficiently explained. The Knowledge-Based View (KBV) emphasizes knowledge as the foundation of value creation. At the same time, the Dynamic Capability (DC) theory highlights a firm's ability to sense, seize, and reconfigure resources in turbulent environments. This study aims to integrate both perspectives by examining how…
It is not just about numbers
Purpose This study aims to investigate the effect of women leadership on corporate performance by developing a Women Leadership Index (WLI) that captures the dimensions of gender, education and experience. Design/methodology/approach The authors use panel data from 1,781 nonfinancial firms across the Asia-Pacific, Europe and the Middle East and Africa from 2016 to 2023, yielding 13,107 firm-year observations. The analysis uses fixed effects regre…
Beyond Symbolism
Accounting (2 works) · Auditing, Earnings Management, Governance (2 works) · Business (2 works) · Corporate Governance and Financial Management (2 works) · Gender Diversity and Inequality (2 works) · Political science (2 works) · Sociology (2 works) · Structural equation modeling (2 works) · Audit (1 work) · Business ethics (1 work)