Pub Date : 2023-09-24DOI: 10.24002/kinerja.v27i2.6574
Titi Laras, Bambang Jatmiko, Andrea Astoto, Della Nanda Luthfiana, Handarini Cintawati
The Correctional Division of the Ministry of Law and Human Rights DI Yogyakarta is divided into several Correctional Unit Pelaksana Teknis Yogyakarta consists of 5 units, namely Yogyakarta Class IIA Prison, Yogyakarta Class IIA Women's Prison, Yogyakarta Class IIA State Detention Center, Class I State Confiscated Goods Storage House. The sample in this study was 120 employees, who were recruited using a sampling technique with probability sampling and a stratified random sampling method. The findings revealed that training and transformational leadership positively and significantly affected job satisfaction and performance. Job satisfaction served as a moderating variable between training and transformational leadership on performance. According to the findings of this study, Unit Pelaksana Teknis Yogyakarta can improve training and transformational leadership to increase job satisfaction and employee performance.
{"title":"The Impact of Training and Transformational Leadership on Performance with Job Satisfaction as a Mediating Variable (A Case in Unit Pelaksana Teknis Yogyakarta)","authors":"Titi Laras, Bambang Jatmiko, Andrea Astoto, Della Nanda Luthfiana, Handarini Cintawati","doi":"10.24002/kinerja.v27i2.6574","DOIUrl":"https://doi.org/10.24002/kinerja.v27i2.6574","url":null,"abstract":"The Correctional Division of the Ministry of Law and Human Rights DI Yogyakarta is divided into several Correctional Unit Pelaksana Teknis Yogyakarta consists of 5 units, namely Yogyakarta Class IIA Prison, Yogyakarta Class IIA Women's Prison, Yogyakarta Class IIA State Detention Center, Class I State Confiscated Goods Storage House. The sample in this study was 120 employees, who were recruited using a sampling technique with probability sampling and a stratified random sampling method. The findings revealed that training and transformational leadership positively and significantly affected job satisfaction and performance. Job satisfaction served as a moderating variable between training and transformational leadership on performance. According to the findings of this study, Unit Pelaksana Teknis Yogyakarta can improve training and transformational leadership to increase job satisfaction and employee performance.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135925806","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-24DOI: 10.24002/kinerja.v27i2.7454
Endang Raino Wirjono, Vinia Filliati Fridata
This study aims to re-examine previous research on the effect of Compliance Pressure, Task Complexity, and Auditor Expertise on audit judgment but on different objects. The research was conducted in Yogyakarta, Solo, and Semarang, with the respondents being auditors who worked in Yogyakarta, Solo, and Semarang Public Accounting Firms. Data was obtained by distributing questionnaires as many as 50 questionnaires. The number of questionnaires that were returned and processed was 40 questionnaires. Data processing is done using the multiple linear regression method after testing the validity and reliability first. The results showed that task complexity had a negative effect on audit judgment. Meanwhile, compliance pressure and auditor expertise do not affect audit judgment.
{"title":"The Impact of Compliance Pressure, Task Complexity, and Auditor Expertise on Audit Judgment","authors":"Endang Raino Wirjono, Vinia Filliati Fridata","doi":"10.24002/kinerja.v27i2.7454","DOIUrl":"https://doi.org/10.24002/kinerja.v27i2.7454","url":null,"abstract":"This study aims to re-examine previous research on the effect of Compliance Pressure, Task Complexity, and Auditor Expertise on audit judgment but on different objects. The research was conducted in Yogyakarta, Solo, and Semarang, with the respondents being auditors who worked in Yogyakarta, Solo, and Semarang Public Accounting Firms. Data was obtained by distributing questionnaires as many as 50 questionnaires. The number of questionnaires that were returned and processed was 40 questionnaires. Data processing is done using the multiple linear regression method after testing the validity and reliability first. The results showed that task complexity had a negative effect on audit judgment. Meanwhile, compliance pressure and auditor expertise do not affect audit judgment.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135925645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-24DOI: 10.24002/kinerja.v27i2.7036
Mochammad Yusuf
This study aims to analyze the determinants of deforestation in Southeast Asian Countries. The variables used in this research are economic growth, total population, foreign direct investment, and corruption index. This research uses secondary data obtained from the World Bank, Rainforest Mongabay, and Trading Economics with a time range of 2011-2020. The method used in this analysis is panel data regression. This research found that economic growth, total population, foreign direct investment, and corruption index are positive and significantly affect deforestation in Southeast Asia. This evidence became a concern for the government in responding to this, considering that deforestation is a phenomenon that cannot be ignored.
{"title":"Corruption, Development, and Deforestation: An Evidence From Southeast Asian Countries","authors":"Mochammad Yusuf","doi":"10.24002/kinerja.v27i2.7036","DOIUrl":"https://doi.org/10.24002/kinerja.v27i2.7036","url":null,"abstract":"This study aims to analyze the determinants of deforestation in Southeast Asian Countries. The variables used in this research are economic growth, total population, foreign direct investment, and corruption index. This research uses secondary data obtained from the World Bank, Rainforest Mongabay, and Trading Economics with a time range of 2011-2020. The method used in this analysis is panel data regression. This research found that economic growth, total population, foreign direct investment, and corruption index are positive and significantly affect deforestation in Southeast Asia. This evidence became a concern for the government in responding to this, considering that deforestation is a phenomenon that cannot be ignored.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135925352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-24DOI: 10.24002/kinerja.v27i2.6685
Nadillah Syafitri, Grisvia Agustin
This research examines the phenomenon of social engineering at government-owned commercial banks and national private commercial banks. The research method used is descriptive qualitative with a literature study. The research results show the bank's strengths, weaknesses, opportunities, and threats. In addition, several strategies are recommended for banks to prevent social engineering attacks, namely building information technology in banking according to the standards and regulations of the Financial Service Authority (Otoritas Jasa Keuangan), utilizing social media as an educational tool, training employees, monitoring and optimizing data security and banking information technology networks, suppressing the circulation of social issues on behalf of banks that can trigger social engineering, increasing financial literacy and awareness of data security personal customers and employees. To prevent social engineering attacks, banks can implement strategies that are considered adequate.
{"title":"Social Engineering SWOT Analysis in Government-Owned Commercial Banks and National Private Commercial Banks","authors":"Nadillah Syafitri, Grisvia Agustin","doi":"10.24002/kinerja.v27i2.6685","DOIUrl":"https://doi.org/10.24002/kinerja.v27i2.6685","url":null,"abstract":"This research examines the phenomenon of social engineering at government-owned commercial banks and national private commercial banks. The research method used is descriptive qualitative with a literature study. The research results show the bank's strengths, weaknesses, opportunities, and threats. In addition, several strategies are recommended for banks to prevent social engineering attacks, namely building information technology in banking according to the standards and regulations of the Financial Service Authority (Otoritas Jasa Keuangan), utilizing social media as an educational tool, training employees, monitoring and optimizing data security and banking information technology networks, suppressing the circulation of social issues on behalf of banks that can trigger social engineering, increasing financial literacy and awareness of data security personal customers and employees. To prevent social engineering attacks, banks can implement strategies that are considered adequate.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135925494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted in 2022 to analyze the human development index, labor force participation rate, poverty, CO2 emissions, and the number of MSMEs on the economic growth of districts/cities in West Java province in 2017-2021. The choice of a 5-year timeframe is because, during this period, the districts/cities of West Java province have increased economic growth every year except for 2020 due to the Covid-19 pandemic. Secondary data is an annual report, so researchers do not include 2022 because it has not accumulated a one-year period. The economy of districts/cities in West Java Province is influenced by positive factors such as the Human Development Index, CO2 emissions, and an increasing number of MSMEs. However, the increase in economic growth is inseparable from the problems of increasing the poor population and the unequal labor force in each region. The panel data regression analysis method is used to align the hypothesis with the theory. Developing research that has existed before with differences in location selection and combining variables from various aspects so that differences in results become updates to the factors that influence economic growth in this study.
{"title":"Analysis of Factors Affecting the Economic Growth of the Districts/Cities of West Java Province in 2017-2021","authors":"Cindy Alisa Reninda Wistantri, Selfia Bintariningtyas","doi":"10.24002/kinerja.v27i2.7168","DOIUrl":"https://doi.org/10.24002/kinerja.v27i2.7168","url":null,"abstract":"This research was conducted in 2022 to analyze the human development index, labor force participation rate, poverty, CO2 emissions, and the number of MSMEs on the economic growth of districts/cities in West Java province in 2017-2021. The choice of a 5-year timeframe is because, during this period, the districts/cities of West Java province have increased economic growth every year except for 2020 due to the Covid-19 pandemic. Secondary data is an annual report, so researchers do not include 2022 because it has not accumulated a one-year period. The economy of districts/cities in West Java Province is influenced by positive factors such as the Human Development Index, CO2 emissions, and an increasing number of MSMEs. However, the increase in economic growth is inseparable from the problems of increasing the poor population and the unequal labor force in each region. The panel data regression analysis method is used to align the hypothesis with the theory. Developing research that has existed before with differences in location selection and combining variables from various aspects so that differences in results become updates to the factors that influence economic growth in this study.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135925491","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-24DOI: 10.24002/kinerja.v27i2.6808
Ursula Claudya, Surya Raharja
The purpose of this study is to examine whether the characteristics of the board of commissioners in Indonesia affect the level of corporate environmental sustainability reporting, as well as to examine the moderating effect of political connections on the disclosure of environmental sustainability reports. The sample used was 80 companies listed on the Indonesia Stock Exchange in 2019-2021. The analysis technique used is Moderated Regression Analysis to examine the moderating effect of political connections and the effect of board characteristics on the disclosure of environmental sustainability reports. The results show that the board size variable has a significant positive effect on the disclosure level of environmental sustainability reports. Additionally, this study found that political connections weaken the influence of gender diversity on the disclosure of environmental sustainability reports. These findings provide valuable insights and evaluation for stakeholders aiming to implement good corporate governance practices to enhance environmental sustainability reporting performance. They can also serve as input for the government in developing guidelines for corporate sustainability reporting.
{"title":"Board Characteristics and Disclosure of Environmental Sustainability Reports in Indonesia: Moderation Effects of Political Connection","authors":"Ursula Claudya, Surya Raharja","doi":"10.24002/kinerja.v27i2.6808","DOIUrl":"https://doi.org/10.24002/kinerja.v27i2.6808","url":null,"abstract":"The purpose of this study is to examine whether the characteristics of the board of commissioners in Indonesia affect the level of corporate environmental sustainability reporting, as well as to examine the moderating effect of political connections on the disclosure of environmental sustainability reports. The sample used was 80 companies listed on the Indonesia Stock Exchange in 2019-2021. The analysis technique used is Moderated Regression Analysis to examine the moderating effect of political connections and the effect of board characteristics on the disclosure of environmental sustainability reports. The results show that the board size variable has a significant positive effect on the disclosure level of environmental sustainability reports. Additionally, this study found that political connections weaken the influence of gender diversity on the disclosure of environmental sustainability reports. These findings provide valuable insights and evaluation for stakeholders aiming to implement good corporate governance practices to enhance environmental sustainability reporting performance. They can also serve as input for the government in developing guidelines for corporate sustainability reporting.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135925505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-24DOI: 10.24002/kinerja.v27i2.7825
Ira Setyaningsih, Muhammad Beny Fahri Widagdo
Patient perceptions have become an important component in determining the quality of a hospital’s service. This study attempts to analyze hospital performance from the customer perspective by adopting the SERVPERF method through five variables, namely tangibles, reliability, assurance, responsiveness, and empathy, with the aim of identifying and recommending areas that the hospital needs to focus on. A total of 100 respondents as outpatients were involved in this study. The cross-sectional survey was conducted online using Google Forms during the pandemic in 2020. According to the research findings, the hospital's overall performance is 4.24. Three indicators with low performance but high importance were examined using IPA. A fishbone diagram is used to identify the source of these indicators and to be the reason to propose recommendations. The study is limited to outpatient care departments from a private hospital in Yogyakarta, Indonesia. However, its findings have important implications for hospital managers for measuring their performance from the patients' perspective.
{"title":"Service Performance of Indonesian Private Hospitals: An Empirical Study Using the SERVPERF and IPA Approach","authors":"Ira Setyaningsih, Muhammad Beny Fahri Widagdo","doi":"10.24002/kinerja.v27i2.7825","DOIUrl":"https://doi.org/10.24002/kinerja.v27i2.7825","url":null,"abstract":"Patient perceptions have become an important component in determining the quality of a hospital’s service. This study attempts to analyze hospital performance from the customer perspective by adopting the SERVPERF method through five variables, namely tangibles, reliability, assurance, responsiveness, and empathy, with the aim of identifying and recommending areas that the hospital needs to focus on. A total of 100 respondents as outpatients were involved in this study. The cross-sectional survey was conducted online using Google Forms during the pandemic in 2020. According to the research findings, the hospital's overall performance is 4.24. Three indicators with low performance but high importance were examined using IPA. A fishbone diagram is used to identify the source of these indicators and to be the reason to propose recommendations. The study is limited to outpatient care departments from a private hospital in Yogyakarta, Indonesia. However, its findings have important implications for hospital managers for measuring their performance from the patients' perspective.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135925813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-24DOI: 10.24002/kinerja.v27i2.6832
Daniel Joel Immanuel Kairupan
The initial concept of a remote system (WFH) regulates flexible working hours, which can help employees determine work-life balance. The remote system gives employees the freedom to use their creativity to complete their tasks and responsibilities, which will greatly affect employee performance and work productivity. Central Statistics Agency (2020) shows data that the Zoomers generation is recorded as the generation that controls the next industry as active workers. The research method uses quantitative methods. This study uses the Smart-PLS 3.0 statistical tool with a sample of employees belonging to the Zoomers generation. Of the five hypotheses, three hypotheses were accepted, and two were rejected. The findings of this study can be an insight for businesspeople on whether the WFH pattern is still needed in increasing employees' productivity and performance.
{"title":"Remote System, Does It Have an Impact on the Performance of Zoomers Employees?","authors":"Daniel Joel Immanuel Kairupan","doi":"10.24002/kinerja.v27i2.6832","DOIUrl":"https://doi.org/10.24002/kinerja.v27i2.6832","url":null,"abstract":"The initial concept of a remote system (WFH) regulates flexible working hours, which can help employees determine work-life balance. The remote system gives employees the freedom to use their creativity to complete their tasks and responsibilities, which will greatly affect employee performance and work productivity. Central Statistics Agency (2020) shows data that the Zoomers generation is recorded as the generation that controls the next industry as active workers. The research method uses quantitative methods. This study uses the Smart-PLS 3.0 statistical tool with a sample of employees belonging to the Zoomers generation. Of the five hypotheses, three hypotheses were accepted, and two were rejected. The findings of this study can be an insight for businesspeople on whether the WFH pattern is still needed in increasing employees' productivity and performance.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135926229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-24DOI: 10.24002/kinerja.v27i2.7737
Yohanes Arga Poetra Birowo, Tegar Satya Putra
This study probes the influence of a perceived safety climate on task and contextual performance. Using the Job Demand Resource model, it's hypothesized that a pronounced safety climate counterbalances high job demands. A questionnaire, grounded in established instruments of safety climate and employee performance, was administered to 46 construction workers. SEM-PLS analysis of this purposive sample highlighted that a perceived safety climate significantly elevates both performance facets. Such results mirror past studies, positing that safety-centric environments not only amplify task outputs but also inspire proactive organizational behaviors. Despite its insights, the study's reliance on self-reported data and its sampling approach pose limitations, hinting at future research directions. From a managerial standpoint, this underscores the pivotal role of a robust safety culture, not just in risk deterrence but also as an anchor for optimal employee output.
{"title":"Safety First, Performance Next: Exploring the Interplay between Perceived Safety Climate and Employee Performance","authors":"Yohanes Arga Poetra Birowo, Tegar Satya Putra","doi":"10.24002/kinerja.v27i2.7737","DOIUrl":"https://doi.org/10.24002/kinerja.v27i2.7737","url":null,"abstract":"This study probes the influence of a perceived safety climate on task and contextual performance. Using the Job Demand Resource model, it's hypothesized that a pronounced safety climate counterbalances high job demands. A questionnaire, grounded in established instruments of safety climate and employee performance, was administered to 46 construction workers. SEM-PLS analysis of this purposive sample highlighted that a perceived safety climate significantly elevates both performance facets. Such results mirror past studies, positing that safety-centric environments not only amplify task outputs but also inspire proactive organizational behaviors. Despite its insights, the study's reliance on self-reported data and its sampling approach pose limitations, hinting at future research directions. From a managerial standpoint, this underscores the pivotal role of a robust safety culture, not just in risk deterrence but also as an anchor for optimal employee output.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135925349","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-20DOI: 10.15341/jbe(2155-7950)/04.14.2023/002
Antonio José Patrocínio Pereira, Josir Simeone Gomes
This research aims to analyze the internationalization strategies and to identify if there was an impact on the Management Control Systems (MCS), in nine pharmaceutical companies, being seven Brazilian: EMS, EUROFARMA, ACHÉ, CRISTÁLIA, HEBRON, RIOQUÍMICA, FARMANGUINHOS and two Portuguese, SIDEFARMA and ATRAL. The methodology is characterized as qualitative, descriptive and multiple case study, based on semi-structured interviews with executives in the international and management area, in addition to the collection of secondary data. In the literature, he sought to discuss classical theories, classification, strategies and motivations for internationalization, in addition to the characteristics and mechanisms of management control. The pharmaceutical industry was contextualized, portraying the global and national panorama, pointing out the structural characteristics of the segment. Therefore, the results revealed that the internationalization strategies and the SCG are very close to what the literature recommends, following strategies with a P&DI focus, similar to developed countries. It was concluded that there was an impact, in Internationalization, on the MCS in EMS, EUROFARMA and CRISTÁLIA; and in the others, there was no impact or change in control mechanisms. It is suggested to deepen studies in other pharmaceutical companies, with greater participation of international sales, developing an agenda to follow the evolution.
{"title":"Impact of Internationalization on the Management Control System in Pharmaceutical Industries: Study of Multiple Cases","authors":"Antonio José Patrocínio Pereira, Josir Simeone Gomes","doi":"10.15341/jbe(2155-7950)/04.14.2023/002","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/04.14.2023/002","url":null,"abstract":"This research aims to analyze the internationalization strategies and to identify if there was an impact on the Management Control Systems (MCS), in nine pharmaceutical companies, being seven Brazilian: EMS, EUROFARMA, ACHÉ, CRISTÁLIA, HEBRON, RIOQUÍMICA, FARMANGUINHOS and two Portuguese, SIDEFARMA and ATRAL. The methodology is characterized as qualitative, descriptive and multiple case study, based on semi-structured interviews with executives in the international and management area, in addition to the collection of secondary data. In the literature, he sought to discuss classical theories, classification, strategies and motivations for internationalization, in addition to the characteristics and mechanisms of management control. The pharmaceutical industry was contextualized, portraying the global and national panorama, pointing out the structural characteristics of the segment. Therefore, the results revealed that the internationalization strategies and the SCG are very close to what the literature recommends, following strategies with a P&DI focus, similar to developed countries. It was concluded that there was an impact, in Internationalization, on the MCS in EMS, EUROFARMA and CRISTÁLIA; and in the others, there was no impact or change in control mechanisms. It is suggested to deepen studies in other pharmaceutical companies, with greater participation of international sales, developing an agenda to follow the evolution.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135708594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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