Laporan magang ini bertujuan untuk membahas evaluasi prosedur audit substantif yang dilakukan oleh KAP KSJ pada akun utang usaha: Search for Unrecorded Liabilities (SURL) milik PT HOPE. PT HOPE merupakan anak perusahaan tembakau Indonesia, yang bergerak di bidang pengembangan komunitas ritel dan ekosistem. Fokus pembahasan evaluasi adalah kesesuaian prosedur audit substantif pada salah satu are…
Using a sample of 162 R&D teams, we investigated the influence of HRM systems for knowledge-intensive teamwork on external team knowledge acquisition and internal team knowledge sharing. This study also examined the interactive effect of HRM systems and knowledge tacitness and the combined influence of HRM systems and empowering leadership. HRM systems for knowledge-intensive teamwork were posi…
We examine how two types of slack resources relevant to knowledge employees—human resource slack and financial slack at the R&D functional level—influence the rent-generating potential of firm-specific knowledge resources. According to the resource- and knowledge-based views of the firm, firm-specific knowledge resources are critical for generating economic rents for a firm. However, withou…
Grounded in Vroom’s motivational framework of performance, we examine the interactive influence of collective human capital (ability) and aggregated service orientation (motivation) on the cross-level relationship between high-performance work systems (HPWS) and individual-level service quality. Results of hierarchical linear modeling (HLM) revealed that HPWS related to collective human capit…
We sought to clarify the relationship between virtuality and social loafing by exploring two work–family moderators—family responsibility and dissimilarity in terms of family responsibility—and two mediators—cohesion and psychological obligation—in two studies. We expected that “busy teams” (i.e., comprising similar individuals with many family responsibilities) would exhibit the …
This study examines how firms use benchmarking information about peers to determine the compensation that they offer to chief executive officers (CEOs). It jointly addresses two distinct perspectives: pay equity and managerial power. Pay inequity provides strong motivation for CEOs to restore equity, by promoting the logic of external fairness and urging boards of directors to implement peer be…
Huddles—informal gatherings of two or more individuals, convened to discuss substantive issues regarding the work of one or more of the participants—are a form of social interaction that can play a critical role in the learning of organizational actors. We identify their defining properties and propose a multi-level framework for understanding the participant- and huddle-level factors that …
Recent advances in the personality and turnover literatures suggest the importance of expanding current turnover criteria, incorporating dark personality traits, and examining the role of time in these relationships. The present study investigates these issues by considering both the speed and the reasons for leaving, examining a wider range of personality variables as predictors by including b…
Knowledge creation is a collective and social activity, and a large body of research has established that knowledge creation by researchers (knowledge workers) is influenced by their direct exchange partners. We examine why knowledge worker ego networks are structured as they are, but also why and how knowledge worker networks change over time. We examine two changes to knowledge workers’ ego…
Drawing from tenets of self-determination theory, we propose and test a multilevel model that examines the effects of employee involvement climate on the individual-level process linking employee regulatory focus (promotion and prevention) to innovation via thriving. Using data collected at three points in time from 346 participants in 75 groups, multilevel path analytic results demonstrated su…
Based on role accumulation theory and boundary theory we propose and examine a model that represents the process by which family involvement influences promotability through enrichment, and the moderating roles of employees’ boundary management preferences (i.e., segmentation/integration) in that process. Data collected from 347 registered nurses and their supervisors (N = 40) across three pe…
Research from the behavioral theory of the firm argues that declining performance below aspiration levels drives firms to engage in problemistic search that results in strategic actions designed to overcome performance shortfalls. This research has considered only strategic actions taken in the firm’s market environment though, such as investments in R&D. Firms operate and take strategic acti…
Drawing on shared reality theory and social exchange processes in leader–member exchange (LMX), we posit that variability in LMX ratings at both the dyadic and group levels act as cross-level moderators of the routinely studied individual-level LMX–performance ratings association. Specifically, we introduce dyadic dispersion LMX as a key dyad-level variable that attenuates the positive indi…
Recent advances in leadership research suggest that collective-focused leadership climate and differentiated individual-focused leadership might simultaneously, yet oppositely, affect collective outcomes. The present study extends this literature by addressing open questions regarding theory, methods, statistics, and level of analysis. Therefore, a new and more parsimonious theoretical model is…
We analyze minute-by-minute Bloomberg online status and study how the effort provision of executives in public corporations affects firm value. While executives spend most of their time doing other activities, patterns of Bloomberg usage allow us to characterize their work habits as measures of effort provision. We document a positive effect of effort on unexpected earnings and cumulative abnor…
We study links between the labor market for loan officers and access to mortgage credit. Using novel data matching mortgage applications to loan officers, we find that minorities are underrepresented among loan officers. Minority borrowers are less likely to complete mortgage applications, have completed applications approved, and to ultimately take up a loan. These disparities are reduced when…
I show that households work and earn more (less) when their floating-rate mortgage payments quasi-exogenously increase (decrease). The response is sizable and asymmetric: on average, households adjust their income by 35% of the change in their mortgage payment, but the response is significantly stronger following an increase in payments. While men in dual-earner, childless households respond th…
Using administrative data for 63,000 individuals across 2,500,000 person-month observations, we find that wealthier individuals have better life insurance coverage, controlling for the value of the asset insured, namely, the consumption needs of dependents. This positive wealth-insurance correlation, which is surprising given the prevailing view that wealth substitutes for insurance, persists a…
Regulatory fragmentation occurs when multiple federal agencies oversee a single issue. Using the full text of the Federal Register, the government's official daily publication, we provide the first systematic evidence on the extent and costs of regulatory fragmentation. Fragmentation increases the firm's costs while lowering its productivity, profitability, and growth. Moreover, it deters entry…