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Review Open access Sep 2026

Digital Technology Adoption, HR Competence, and Competitive Pressure on Strategic Budgeting: The Moderating Effect of Corporate Governance

The results show that strengthening digital capabilities supported by solid corporate governance is a key factor for regional banks in facing the challenges of digital disruption, while good corporate governance is proven to strengthen the relationship between independent and dependent variables.

T. W. Hendratni, A. Fikri · 0 citations

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