TY - JOUR
T1 - The effect of business uncertainty on IT governance
AU - Siregar, Sylvia Veronica
AU - Harahap, Siti Nurwahyuningsih
N1 - Funding Information:
The authors would like to acknowledge the funding support from the DIKTI research grant.
Publisher Copyright:
© 2021, Emerald Publishing Limited.
PY - 2023/4/5
Y1 - 2023/4/5
N2 - Purpose: The purpose of this study is to examine the effect of business uncertainty on the information technology (IT) governance of listed firms in Indonesia. Design/methodology/approach: The samples are listed firms in Indonesia Stock Exchange for the years 2015–2018. Total observations are 1,215 firm years. The authors used the random effect panel regression to test the hypotheses. Findings: The authors find that business uncertainty has a significant positive association with IT governance, consistent with the prediction. Companies with higher business uncertainty are in higher demand for implementing IT governance. Originality/value: The authors have not found previous studies that examine business uncertainty as to the determinant of IT governance. The authors also examined the IT governance in Indonesia, one of the emerging countries. Most previous studies on IT governance were conducted in developed countries, which results may not be generalized to emerging countries.
AB - Purpose: The purpose of this study is to examine the effect of business uncertainty on the information technology (IT) governance of listed firms in Indonesia. Design/methodology/approach: The samples are listed firms in Indonesia Stock Exchange for the years 2015–2018. Total observations are 1,215 firm years. The authors used the random effect panel regression to test the hypotheses. Findings: The authors find that business uncertainty has a significant positive association with IT governance, consistent with the prediction. Companies with higher business uncertainty are in higher demand for implementing IT governance. Originality/value: The authors have not found previous studies that examine business uncertainty as to the determinant of IT governance. The authors also examined the IT governance in Indonesia, one of the emerging countries. Most previous studies on IT governance were conducted in developed countries, which results may not be generalized to emerging countries.
KW - Business uncertainty
KW - Emerging country
KW - Firm value
KW - Information technology
KW - IT governance
UR - http://www.scopus.com/inward/record.url?scp=85115159012&partnerID=8YFLogxK
U2 - 10.1108/JFRA-12-2020-0364
DO - 10.1108/JFRA-12-2020-0364
M3 - Article
AN - SCOPUS:85115159012
SN - 1985-2517
VL - 21
SP - 420
EP - 433
JO - Journal of Financial Reporting and Accounting
JF - Journal of Financial Reporting and Accounting
IS - 2
ER -