# Prof. Dr. Asri Usman, SE.,M.Si., Ak., CA.

URL kanonis: https://discover.unhas.ac.id/researchers/asri-usman
Afiliasi: Faculty of Economics and Business, Universitas Hasanuddin

## Identifier
- ORCID: https://orcid.org/0000-0002-5009-0580
- Scopus Author ID: 57202741457

## Metrik Kinerja
- h-index: 2
- h5-index: 2
- Total citations: 39
- Total publications: 9

## Publikasi Paling Banyak Dikutip
1. Company size, profitability, and auditor opinion influence to audit report lag on registered manufacturing company in Indonesia stock exchange (2017) · International Journal of Applied Business and Economic Research — 19 citations
2. The effect of human capital and physical capital on regional financial condition: the moderating effect of management control system (2021) · Heliyon — 14 citations · https://doi.org/10.1016/j.heliyon.2021.e06945
3. THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM (SISKEUDES APPLICATION), TRANSPARENCY, AND INTERNAL CONTROL ON FRAUD PREVENTION (2024) · Public and Municipal Finance — 2 citations · https://doi.org/10.21511/pmf.13(2).2024.03
4. Does the concept of value for money increase budget performance? (2025) · Public and Municipal Finance — 2 citations · https://doi.org/10.21511/pmf.14(1).2025.01
5. The impact of attitude, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention: A moderating role of local culture (2024) · Public and Municipal Finance — 1 citations · https://doi.org/10.21511/pmf.13(1).2024.13
6. Designing a Social Sustainability Governance Framework: Integrating Triple Bottom Line Principles and Islamic Institutional Values in an Indonesian University (2026) · International Journal of Sustainable Development and Planning — 1 citations · https://doi.org/10.18280/ijsdp.210114
7. Corporate social responsibility in the global business world: a conceptual, regulatory, and illustrative framework (2025) · Journal of Enterprising Communities — 0 citations · https://doi.org/10.1108/JEC-12-2025-279
8. Cultural Certainty and Tax Compliance: An Analysis of Uncertainty Avoidance and Trust in Tax Authorities Among SME Taxpayers (2026) · Journal of Intelligent Decision Making and Information Science — 0 citations · https://doi.org/10.59543/jidmis.v3.1723
9. Impact of organizational commitment and perceived seriousness on whistleblowing intention: Moderation of law protection (2024) · Problems and Perspectives in Management — 0 citations · https://doi.org/10.21511/ppm.22(3).2024.46

## Publikasi Terbaru
- Cultural Certainty and Tax Compliance: An Analysis of Uncertainty Avoidance and Trust in Tax Authorities Among SME Taxpayers (2026) · Journal of Intelligent Decision Making and Information Science · https://discover.unhas.ac.id/publications/pub_scopus_105048294712
- Designing a Social Sustainability Governance Framework: Integrating Triple Bottom Line Principles and Islamic Institutional Values in an Indonesian University (2026) · International Journal of Sustainable Development and Planning · https://discover.unhas.ac.id/publications/pub_scopus_105034340113
- Does the concept of value for money increase budget performance? (2025) · Public and Municipal Finance · https://discover.unhas.ac.id/publications/does-the-concept-of-value-for-money-increase-budget-performance
- Corporate social responsibility in the global business world: a conceptual, regulatory, and illustrative framework (2025) · Journal of Enterprising Communities · https://discover.unhas.ac.id/publications/corporate-social-responsibility-in-the-global-business-world-a-conceptual-regula
- THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM (SISKEUDES APPLICATION), TRANSPARENCY, AND INTERNAL CONTROL ON FRAUD PREVENTION (2024) · Public and Municipal Finance · https://discover.unhas.ac.id/publications/pub_scopus_85202647949
- The impact of attitude, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention: A moderating role of local culture (2024) · Public and Municipal Finance · https://discover.unhas.ac.id/publications/the-impact-of-attitude-subjective-norms-perceived-behavioral-control-and-organiz
- Impact of organizational commitment and perceived seriousness on whistleblowing intention: Moderation of law protection (2024) · Problems and Perspectives in Management · https://discover.unhas.ac.id/publications/impact-of-organizational-commitment-and-perceived-seriousness-on-whistleblowing
- The effect of human capital and physical capital on regional financial condition: the moderating effect of management control system (2021) · Heliyon · https://discover.unhas.ac.id/publications/the-effect-of-human-capital-and-physical-capital-on-regional-financial-condition
- Company size, profitability, and auditor opinion influence to audit report lag on registered manufacturing company in Indonesia stock exchange (2017) · International Journal of Applied Business and Economic Research · https://discover.unhas.ac.id/publications/company-size-profitability-and-auditor-opinion-influence-to-audit-report-lag-on

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Sumber: Discover Unhas — Research Information Management System Universitas Hasanuddin.
Saat mengutip, gunakan URL kanonis di atas dan attribusi "Universitas Hasanuddin".