Made Gede Wirakusuma

Intellectual Capital and the Performance of Public Listed State-owned Enterprises in the Digital Society Era

Ni Putu Sri Harta Mimba, Made Gede Wirakusuma & I Putu Sudana · Asian Journal of Economics, Business and Accounting · 2025

The shift from the industrial revolution 4.0 to the era of Digital Society 5.0 requires companies to develop strategies to optimize their resources. One way to optimize company resources is by developing intellectual capital. Intellectual capital is needed to improve the performa...

Open access Research Article 10.9734/ajeba/2025/v25i21661

Ethical Orientation, Situational Factors and Auditors' Ethical Decision Making in Bali: A Moderating Variable of Locus of Controls

I Gusti Agung Gde Adhi Raditya, Ni Made Dwi Ratnadi, Made Gede Wirakusuma & I Gusti Ayu Made Asri Dwija Putri · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to examine the influence of ethical orientation and situational factors on auditors' ethical decision-making in Bali, with locus of control as a moderating variable. Study Design: A quantitative study using the Partial Least Square (PLS) technique for data a...

Open access Research Article 10.9734/ajeba/2025/v25i21664