Penelitian ini bertujuan untuk menganalisis dampak pandemi COVID-19 terhadap kinerja keuangan  perhotelan sebelum dan selama pandemi COVID-19.  Jenis penelitian ini adalah kuantitatif deskriptif yang dilakukan di Parepare Sulawesi Selatan. Sampel penelitian adalah seluruh hotel di Parepare sebanyak 25 hotel. Data laporan pendapatan dianalisis secara komparatif. Temuan hasil penelitian ini adalah adanya penurunan pendapatan hotel akibat pandemi COVID-19 yang berada di kisaran 13%-49%. Hasil penelitian ini berkontribusi terhadap dampak pandemi yang mempengaruhi sektor perhotelan di daerah. Ini menjadi bukti empiris bahwa kinerja keuangan sektor jasa perhotelan mengalami penurunan dibandingkan dengan tahun sebelumnya

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This research aims at testing the effect of  contingency determinants dimensioned into organizational commitment, budgeting participatory, information asymmetry and environmental uncertainty on the budgetary slack. The sample of this research is sixty governmental internal auditors of BPKP in South Sulawesi. All data were analyzed using path analysis. The results have shown that contingency determinants consisting of organizational commitment, budgeting participatory, information asymmetry, and environmental uncertainty provide positive direct effect on the budgetary slack, otherwise organizational commitment has no indirect effect on the relationship between contingency determinants and the budgetary slack

PurposeThis paper aims to demonstrate gender diversity in the structure of corporate governance and test the effect of diversity on the firm performance suffering from financial distress.Design/methodology/approachThe paper is quantitative using a sample of 467 public firms in Indonesia. Data were analyzed into statistics descriptive and the hypothesis was tested using the test of logistic regression.FindingsThe preliminary results of the paper demonstrate the number of firms employing women and men in the structure of corporate governance of 13% on the commissioner board, 7% on the director board and 5% on the audit committee. Based on the test of effect, this paper further found that firms employing women and men (gender diversity) in the structure of the board of commissioners, tend to suffer from financial distress lower than firms only employing men (non-gender diversity).Research limitations/implicationsThis paper is not an effort to make the proportion of voices of women equal to men, however the representation of women at least exists in the structure of corporate governance as part of workforce diversity and inclusivity. In addition, this paper is considered not to use panel data with the purpose of avoiding repetitive data because of the use of a nominal scale in the logistic regression model.Practical implicationsThe finding of the paper is addressed to deliver insights into the current conversation on the issue of women's day with the theme of Each for Equal and to firms in positioning women in the structure of boardrooms.Originality/valueThis paper extends the limited scholarly work on the nexus between gender diversity and financial performance. The framework of social identity theory and the tenet of corporate governance are elaborated to disclose the finding that firm shareholders tend to benefit from gender diversity in the structure of the commissioner board.