Version 1
: Received: 17 August 2022 / Approved: 22 August 2022 / Online: 22 August 2022 (04:03:01 CEST)
How to cite:
ASYIK, N.F.; Muchlis, M.; Riharjo, I.B.; Rusdiyanto, R. The Influence of fWHR Male CEO on Research & Development. Preprints2022, 2022080372. https://doi.org/10.20944/preprints202208.0372.v1
ASYIK, N.F.; Muchlis, M.; Riharjo, I.B.; Rusdiyanto, R. The Influence of fWHR Male CEO on Research & Development. Preprints 2022, 2022080372. https://doi.org/10.20944/preprints202208.0372.v1
ASYIK, N.F.; Muchlis, M.; Riharjo, I.B.; Rusdiyanto, R. The Influence of fWHR Male CEO on Research & Development. Preprints2022, 2022080372. https://doi.org/10.20944/preprints202208.0372.v1
APA Style
ASYIK, N.F., Muchlis, M., Riharjo, I.B., & Rusdiyanto, R. (2022). The Influence of fWHR Male CEO on Research & Development. Preprints. https://doi.org/10.20944/preprints202208.0372.v1
Chicago/Turabian Style
ASYIK, N.F., Ikhsan Budi Riharjo and Rusdiyanto Rusdiyanto. 2022 "The Influence of fWHR Male CEO on Research & Development" Preprints. https://doi.org/10.20944/preprints202208.0372.v1
Abstract
This research aims to obtain empirical evidence of the influence of the masculinity of male CEOs on the of research & development, this research seeks to identify the influence of the face of mas-culinity of male CEO’s on the of research & development. The study used a quantitative approach with population and research samples using companies listed on the Indonesia Stock Exchange from 2016 to 2021. The study collected images of faces identified as male CEOs from data from the Indonesia Stock Exchange website and company as utilizing Google searches. The data analysis method in this study used Regression Ordinary Least Square (OLS) with Stata Software. Stata software is one of the regression completion procedures that has a high degree of flexibility in re-search that connects theories, concepts and data that can be done on variables in research. The findings empirically explain that the higher the face value of male CEO masculinity has an impact on reducing research & development costs, and vice versa the lower the face value of male CEO masculinity has an impact on increasing research & development. The practical implications of the research results can help the Indonesian Association of Accountants in developing Financial Accounting Standard No. 19 in Indonesia. The theoretical implications of the research results can explain the Theory of Agency and the Theory of Consistency of Behavior. The policy implications of the results of the study can provide empirical evidence that the higher the facial value of male CEO masculinity has an impact on reducing research & development, while also the lower the face value of male CEO masculinity has an impact on increasing research & development.
Keywords
CEO Male; fWHR; Masculinity; R&D; Stata
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
