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Author

Delli Maria

2 papers indexed here

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Open access Aug 2026

Trust as a behavioral mechanism linking incentive schemes to budgetary slack: A laboratory experiment

This study examines the role of trust as a behavioral mechanism linking incentive scheme design to budgetary slack. While prior research has shown that incentive schemes influence budgetary slack, most explanations remain grounded in an economic perspective rooted in Agency Theory. This study integrates Agency Theory a...

Delli Maria, F. Dewi, Reni Oktavia · 0 citations
Open access Sep 2026

SUSTAINABILITY REPORT DISCLOSURE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE: THE MODERATING ROLE OF MANAGERIAL OWNERSHIP IN ENERGY SECTOR COMPANIES

Research Objectives: This study aims to empirically examine the effects of Sustainability Report Disclosure and Corporate Social Responsibility (CSR) on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. It also investigates whether managerial...

Meryl Amara, Delli Maria · 0 citations

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