This study aims to find out how the perspective of accountants in Indonesia on their knowledge of the International Financial Reporting Standards (IFRS) 16 which related to the recognition of ownership of private jets rented by Indonesian “crazy rich”. The respondents of this study were accountants in Indonesia with a total of 222 people consisting of 84 registered accountants who were members of professional accounting bodies such as the Indonesian Accountant Association, Institute of Indonesian Public Accountants, and Institute of Indonesia Management Accountants, and 138 accountants who were not registered. The data analysis method is using a different test (t-test) using the assumption of equal variance assumed and not assumed to see significant differences between the two categories of accountants regarding the perspective of recognizing leased assets. The results show that both categories of accountants have the same perspective for approving the recognition of private jets as assets because they are high-value assets even though the lease period is less than or equal to 12 months and agreeing to be part of business operations that increase revenue. Accounting standards for leases guide lessees to categorize them as finance leases that recognize right-of-use assets, lease liabilities, interest, and depreciation costs. Reports that use finance leases will change profitability and debt-to-equity ratios. By understanding the latest standards, accountants will react appropriately in relation to the existing phenomena. This research provides added value and general lessons for parties with an interest in business and especially for accountants that learning the latest standards is very important in order to be able to scientifically respond to social phenomena that occur around us.
{"title":"The crazy rich phenomenon in the airline industry: The accountant’s perspective based on IFRS 16","authors":"Ahalik Ahalik","doi":"10.22495/jgrv12i4art2","DOIUrl":"https://doi.org/10.22495/jgrv12i4art2","url":null,"abstract":"This study aims to find out how the perspective of accountants in Indonesia on their knowledge of the International Financial Reporting Standards (IFRS) 16 which related to the recognition of ownership of private jets rented by Indonesian “crazy rich”. The respondents of this study were accountants in Indonesia with a total of 222 people consisting of 84 registered accountants who were members of professional accounting bodies such as the Indonesian Accountant Association, Institute of Indonesian Public Accountants, and Institute of Indonesia Management Accountants, and 138 accountants who were not registered. The data analysis method is using a different test (t-test) using the assumption of equal variance assumed and not assumed to see significant differences between the two categories of accountants regarding the perspective of recognizing leased assets. The results show that both categories of accountants have the same perspective for approving the recognition of private jets as assets because they are high-value assets even though the lease period is less than or equal to 12 months and agreeing to be part of business operations that increase revenue. Accounting standards for leases guide lessees to categorize them as finance leases that recognize right-of-use assets, lease liabilities, interest, and depreciation costs. Reports that use finance leases will change profitability and debt-to-equity ratios. By understanding the latest standards, accountants will react appropriately in relation to the existing phenomena. This research provides added value and general lessons for parties with an interest in business and especially for accountants that learning the latest standards is very important in order to be able to scientifically respond to social phenomena that occur around us.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136204742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ibrahim AlKandari, Farah Alsaeed, Anwaar Al-Kandari, Ahmad Alsaber, Karim Ullah, Khadija Hamza, Ahmad Alqatan
The growing competition for talent and increasing employee turnover intention pose challenges for organizations. This paper examines the effect of employees’ organizational trust, job satisfaction, and perception of organizational performance on intention to leave. The research method used was an online survey, with partial least square structural equation modeling (PLS-SEM). The findings reveal there is an insignificant direct influence of employee organizational trust on turnover intention. Moreover, the impact of job satisfaction and organizational performance on turnover intention was found to be both positive and significant. This paper, therefore, introduces fresh empirical evidence and perspective to augment the body of research on the turnover intentions of employees working at public sector institutions, particularly in the post-COVID-19 context.
{"title":"Determinants of employees’ turnover intention","authors":"Ibrahim AlKandari, Farah Alsaeed, Anwaar Al-Kandari, Ahmad Alsaber, Karim Ullah, Khadija Hamza, Ahmad Alqatan","doi":"10.22495/jgrv12i4art3","DOIUrl":"https://doi.org/10.22495/jgrv12i4art3","url":null,"abstract":"The growing competition for talent and increasing employee turnover intention pose challenges for organizations. This paper examines the effect of employees’ organizational trust, job satisfaction, and perception of organizational performance on intention to leave. The research method used was an online survey, with partial least square structural equation modeling (PLS-SEM). The findings reveal there is an insignificant direct influence of employee organizational trust on turnover intention. Moreover, the impact of job satisfaction and organizational performance on turnover intention was found to be both positive and significant. This paper, therefore, introduces fresh empirical evidence and perspective to augment the body of research on the turnover intentions of employees working at public sector institutions, particularly in the post-COVID-19 context.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136258561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Recent studies have highlighted the positive correlation between total quality management (TQM) and the performance of manufacturing companies (Sahoo & Yadav, 2018), which has been proven, specifically that the achievement of better operational performance is enabled by the application of TQM. This research aims to measure the impact of TQM through the components: organizational leadership, customer relationship, human resource management, strategic planning development, and supplier management in the operational performance of manufacturing enterprises in Kosovo. The research was carried out using the quantitative method, where 308 managers were part of the sample. Referring to the ordinary least squares (OLS) model, it turned out that organizational leadership and supplier management had the greatest impact on operational performance, while strategic planning development had the least impact. Also, based on the Mann–Whitney U test, it was found that there is a difference in the operational performance of manufacturing enterprises by categorizing them according to the implementation of ISO standards, where the enterprises that implement ISO standards had better operational performance.
{"title":"The impact of total quality management on operational performance","authors":"Ilir Bytyçi, Arbëresha Qerimi, Fidan Qerimi","doi":"10.22495/jgrv12i1art16","DOIUrl":"https://doi.org/10.22495/jgrv12i1art16","url":null,"abstract":"Recent studies have highlighted the positive correlation between total quality management (TQM) and the performance of manufacturing companies (Sahoo & Yadav, 2018), which has been proven, specifically that the achievement of better operational performance is enabled by the application of TQM. This research aims to measure the impact of TQM through the components: organizational leadership, customer relationship, human resource management, strategic planning development, and supplier management in the operational performance of manufacturing enterprises in Kosovo. The research was carried out using the quantitative method, where 308 managers were part of the sample. Referring to the ordinary least squares (OLS) model, it turned out that organizational leadership and supplier management had the greatest impact on operational performance, while strategic planning development had the least impact. Also, based on the Mann–Whitney U test, it was found that there is a difference in the operational performance of manufacturing enterprises by categorizing them according to the implementation of ISO standards, where the enterprises that implement ISO standards had better operational performance.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68785314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Y. Anni Aryani, Evi Gantyowati, An Nurrahmawati, Taufiq Arifin, Sutaryo Sutaryo
Public service delivery in Indonesia has been mandated to local governments following decentralization (Lewis et al., 2020). Due to public criticism, this research investigates public service quality determinants from local politics, head, and financial factors. Using the purposive sampling method, we collect secondary data from the authorized government institutions during 2016–2019, analyzed with panel data regression. The findings demonstrate that the average achievement of public service quality in Indonesia is at a high level with Java and Bali regions having better average accomplishments than other geographic regions. However, there still exist several local governments with medium and even low public service quality that requires urgent improvement. Further, we find that local government women’s political representation in the legislative board, operational expenditure, and capital expenditure positively affect public service quality while other variables exhibit insignificant effects. Our study provides practical implications to the public for public service quality improvement. Firstly, the public should elect accountable candidates with the best qualifications during local elections. Local government should also improve financial management by allocating adequate expenditure budget for public service delivery. Despite still being limited to using quantitative analysis only that can be improved in future studies by employing a mixed method.
在权力下放之后，印度尼西亚的公共服务交付已被授权给地方政府(Lewis et al.， 2020)。由于公众的批评，本研究从地方政治、领导和财政因素来调查公共服务质量的决定因素。采用目的抽样的方法，收集2016-2019年授权政府机构的二次数据，并进行面板数据回归分析。研究结果表明，印度尼西亚公共服务质量的平均成就处于较高水平，爪哇和巴厘岛地区的平均成就优于其他地理区域。然而，我国仍存在一些地方政府公共服务质量中等甚至较低的问题，亟待改善。此外，我们发现地方政府女性在立法会的政治代表性、营运支出和资本支出正向影响公共服务质量，而其他变量的影响不显著。我们的研究对提高公共服务质量具有实际意义。首先，公众应该在地方选举中选出最有资格的负责任的候选人。地方政府还应改善财政管理，为提供公共服务划拨充足的支出预算。尽管目前还仅限于定量分析，但在未来的研究中可以采用混合方法进行改进。
{"title":"Determinants of local government public service quality: Evidence from the developing economy","authors":"Y. Anni Aryani, Evi Gantyowati, An Nurrahmawati, Taufiq Arifin, Sutaryo Sutaryo","doi":"10.22495/jgrv12i1siart2","DOIUrl":"https://doi.org/10.22495/jgrv12i1siart2","url":null,"abstract":"Public service delivery in Indonesia has been mandated to local governments following decentralization (Lewis et al., 2020). Due to public criticism, this research investigates public service quality determinants from local politics, head, and financial factors. Using the purposive sampling method, we collect secondary data from the authorized government institutions during 2016–2019, analyzed with panel data regression. The findings demonstrate that the average achievement of public service quality in Indonesia is at a high level with Java and Bali regions having better average accomplishments than other geographic regions. However, there still exist several local governments with medium and even low public service quality that requires urgent improvement. Further, we find that local government women’s political representation in the legislative board, operational expenditure, and capital expenditure positively affect public service quality while other variables exhibit insignificant effects. Our study provides practical implications to the public for public service quality improvement. Firstly, the public should elect accountable candidates with the best qualifications during local elections. Local government should also improve financial management by allocating adequate expenditure budget for public service delivery. Despite still being limited to using quantitative analysis only that can be improved in future studies by employing a mixed method.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136298144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Aws AlHares, Noora AlEmadi, Tarek Abu-Asi, Ruba Al Abed
In this research, we investigate how cash holdings are affected by the environmental, social, and governance (ESG) disclosure practices of corporations. This research provides valuable insights into the ongoing discussion all across the world on ESG disclosure, and mainly 5 countries from the Organisation for Economic Co-operation and Development (OECD), which are the United States of America, Canada, the United Kingdom, Japan, and Australia, over the period 2012–2021. We used Refinitiv Eikon database to measure the variables. The results show there is a significantly negative relation between ESG disclosure and cash holdings in the introduction, growth, and shake-out/decline stages. Lower cash holdings are associated with higher firm performance and a positive value of cash. In spite of using different econometric parameters, other measurements, extra control variables, propensity score matching, and an instrumental variable approach, our results remained unchanged (Arayssi et al., 2020). This paper has recommendations for policymakers, investors, and business organizations. Importantly, our study reveals how higher levels of ESG disclosure lead to better cash-holding practices (Buallay, 2022).
{"title":"Environmental, social, and governance disclosure impact on cash holdings in OECD countries","authors":"Aws AlHares, Noora AlEmadi, Tarek Abu-Asi, Ruba Al Abed","doi":"10.22495/jgrv12i2art10","DOIUrl":"https://doi.org/10.22495/jgrv12i2art10","url":null,"abstract":"In this research, we investigate how cash holdings are affected by the environmental, social, and governance (ESG) disclosure practices of corporations. This research provides valuable insights into the ongoing discussion all across the world on ESG disclosure, and mainly 5 countries from the Organisation for Economic Co-operation and Development (OECD), which are the United States of America, Canada, the United Kingdom, Japan, and Australia, over the period 2012–2021. We used Refinitiv Eikon database to measure the variables. The results show there is a significantly negative relation between ESG disclosure and cash holdings in the introduction, growth, and shake-out/decline stages. Lower cash holdings are associated with higher firm performance and a positive value of cash. In spite of using different econometric parameters, other measurements, extra control variables, propensity score matching, and an instrumental variable approach, our results remained unchanged (Arayssi et al., 2020). This paper has recommendations for policymakers, investors, and business organizations. Importantly, our study reveals how higher levels of ESG disclosure lead to better cash-holding practices (Buallay, 2022).","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135180961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research is motivated by the increasing competitiveness potential of private Islamic elementary schools in Indonesia. Competition in the education sector is characterized by the relevance of community needs, oriented to modernity with the principle of mutual justice, and substance oriented in harmony with global cooperation and competition. Educational competitiveness requires leadership support in improving and developing the quality of education (Waruwu et al., 2022). However, little is known about the support of visionary leadership and improving the quality of school competitiveness. This study aims to explore the support of visionary leadership and the quality of education on the competitiveness of schools. This study uses descriptive quantitative research methods to determine the average of each variable and continues with the correlational method. The instrument was a closed questionnaire distributed to 59 Islamic elementary schools in East Jakarta. The respondents are teachers and parents who are members of the school committee management team. A total of 481 respondents consisted of 222 teachers and 259 representatives of parents. The results showed that visionary leadership support, quality improvement, and school competitiveness were in the high category at private Islamic elementary schools in East Jakarta, Indonesia. All variables partially have a significant effect on school competitiveness. This study recommends that principals and stakeholders are committed to continuously improving schools’ quality to match global competitiveness. Therefore, visionary leadership skills are needed so that school principals are able to think far ahead and are global so that challenges can be faced and competition can be conquered.
这项研究的动机是印度尼西亚私立伊斯兰小学日益增长的竞争力潜力。教育领域竞争的特点是与社区需求相关联，以相互正义的原则面向现代性，以与全球合作和竞争相协调的实质为导向。教育竞争力需要领导在提高和发展教育质量方面的支持(Waruwu et al.， 2022)。然而，对于有远见的领导和提高学校竞争力的质量的支持却知之甚少。本研究旨在探讨有远见的领导和教育质素对学校竞争力的支持。本研究采用描述性定量研究方法确定各变量的平均值，并继续采用相关法。该工具是一份封闭式问卷，分发给东雅加达的59所伊斯兰小学。被调查者是作为学校委员会管理小组成员的教师和家长。共有481名受访者，包括222名教师和259名家长代表。结果显示，印尼东雅加达私立伊斯兰小学的前瞻性领导支持、质量改进和学校竞争力处于较高水平。各变量对学校竞争力均有部分显著影响。这项研究建议校长和持份者致力持续改善学校质素，以配合全球竞争力。因此，需要有远见卓识的领导才能，这样学校校长才能有远见卓识，放眼全球，才能面对挑战，战胜竞争。
{"title":"Visionary leadership in improving the quality and competitiveness of private Islamic primary schools","authors":"Subaidi Subaidi, Aan Komariah, Ahmad Tantowi, Munasir Munasir, Irawati Sabban, Nani Hartini, Suryadi Suryadi, Abd. Qadir Muslim, Dedy Achmad Kurniady, Firman Suryadi Rahman, Syifa Hanifa Salsabil, Barowi Barowi","doi":"10.22495/jgrv12i2art6","DOIUrl":"https://doi.org/10.22495/jgrv12i2art6","url":null,"abstract":"This research is motivated by the increasing competitiveness potential of private Islamic elementary schools in Indonesia. Competition in the education sector is characterized by the relevance of community needs, oriented to modernity with the principle of mutual justice, and substance oriented in harmony with global cooperation and competition. Educational competitiveness requires leadership support in improving and developing the quality of education (Waruwu et al., 2022). However, little is known about the support of visionary leadership and improving the quality of school competitiveness. This study aims to explore the support of visionary leadership and the quality of education on the competitiveness of schools. This study uses descriptive quantitative research methods to determine the average of each variable and continues with the correlational method. The instrument was a closed questionnaire distributed to 59 Islamic elementary schools in East Jakarta. The respondents are teachers and parents who are members of the school committee management team. A total of 481 respondents consisted of 222 teachers and 259 representatives of parents. The results showed that visionary leadership support, quality improvement, and school competitiveness were in the high category at private Islamic elementary schools in East Jakarta, Indonesia. All variables partially have a significant effect on school competitiveness. This study recommends that principals and stakeholders are committed to continuously improving schools’ quality to match global competitiveness. Therefore, visionary leadership skills are needed so that school principals are able to think far ahead and are global so that challenges can be faced and competition can be conquered.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"184 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135637445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.22495/jgrv12i3siart16
Adalberto Rangone
The purpose of this work is to analyze a performing model of process management in a state of emergency in the airport sector. This work reveals the Torino airport model for crisis management realized to ensure the continuation of activities during the beginning of the COVID-19 pandemic. The case study has been analyzed by means of the innumerable measures carried out and included in the operational continuity plan (OCP) of Torino airport (ital. Aeroporto di Torino-Caselle) in Turin, a specific plan aimed to satisfy the exigencies of passengers, the commercial relationship with sub-dealers and commercial partners as well as all the human resources working in the airport during the pandemic spread. The analysis focused on internal documents, reports sent to Airports Council International Europe (ACI EUROPE) to compete in the international competition, and public economic and financial reports as well. The findings help to demonstrate not only the model adopted but also the perfect interaction between all the involved corporate sections of the Torino Airport aimed at a main objective: the continuation of activities as well as the safety and satisfaction of stakeholders. For its theoretical and practical evidence, the paper expresses both scholarly and professional relevance.
{"title":"Best practice in crisis management during COVID-19 emergency: A case study from the airport sector","authors":"Adalberto Rangone","doi":"10.22495/jgrv12i3siart16","DOIUrl":"https://doi.org/10.22495/jgrv12i3siart16","url":null,"abstract":"The purpose of this work is to analyze a performing model of process management in a state of emergency in the airport sector. This work reveals the Torino airport model for crisis management realized to ensure the continuation of activities during the beginning of the COVID-19 pandemic. The case study has been analyzed by means of the innumerable measures carried out and included in the operational continuity plan (OCP) of Torino airport (ital. Aeroporto di Torino-Caselle) in Turin, a specific plan aimed to satisfy the exigencies of passengers, the commercial relationship with sub-dealers and commercial partners as well as all the human resources working in the airport during the pandemic spread. The analysis focused on internal documents, reports sent to Airports Council International Europe (ACI EUROPE) to compete in the international competition, and public economic and financial reports as well. The findings help to demonstrate not only the model adopted but also the perfect interaction between all the involved corporate sections of the Torino Airport aimed at a main objective: the continuation of activities as well as the safety and satisfaction of stakeholders. For its theoretical and practical evidence, the paper expresses both scholarly and professional relevance.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135649943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Hoan Nguyen, Dinh Huong Hoang, Duc Tai Do, The Nu Tran, Truong Thanh Dao, Hung Phuong Vu
Auditing quality is the level of customer satisfaction with the objectivity and reliability of the audit service (Ministry of Finance, 2012). This study explores the relationship between service quality and the loyalty of customers in Vietnamese domestic independent auditing firms. This study was conducted in Hanoi, Vietnam, based on a sample of 250 general accountants and chief accountants who are working for customer firms with transactions at Vietnamese domestic independent auditing firms in Hanoi city. Based on the collected data, we run Cronbach’s alpha, exploratory factor analysis (EFA), Kaiser-Meyer-Olkin (KMO) test, Barlett’s test, and regression using SPSS software. The results show that service quality positively affects the loyalty of customers (LOY), including reliability (REL), responsiveness (RES), assurance (ATT), empathy (EMP), and tangibility (TAN). Moreover, it recognizes the higher weight of customer loyalty in firms. The research determined that service quality can promote customer loyalty. Besides, the services of domestic independent auditing firms have many different characteristics compared to other industries. Therefore, there is a need for more studies on the relationship between service quality and customer loyalty in the audit field. From there, it contributes to perfecting the theoretical framework on customer loyalty and is a useful reference for domestic independent auditing firms, auditors, and audit researchers.
审计质量是客户对审计服务的客观性和可靠性的满意程度(Ministry of Finance, 2012)。本研究探讨越南国内独立审计事务所服务品质与客户忠诚度的关系。这项研究是在越南河内进行的，基于250名总会计师和总会计师的样本，他们在河内的越南国内独立审计公司为有交易的客户公司工作。根据收集到的数据，我们使用SPSS软件进行Cronbach’s alpha、探索性因子分析(EFA)、Kaiser-Meyer-Olkin (KMO)检验、Barlett检验和回归。结果表明，服务质量正向影响顾客忠诚度(LOY)，包括可靠性(REL)、响应性(RES)、保证性(ATT)、移情性(EMP)和有形性(TAN)。此外，它认识到客户忠诚度在企业中具有较高的权重。研究表明，服务质量可以促进顾客忠诚度。此外，国内独立审计事务所的服务与其他行业相比有许多不同的特点。因此，在审计领域有必要对服务质量与顾客忠诚的关系进行更多的研究。从而完善了客户忠诚的理论框架，对国内独立审计事务所、审计师和审计研究者具有一定的参考价值。
{"title":"A study on customer loyalty to service quality in independent auditing firms","authors":"Hoan Nguyen, Dinh Huong Hoang, Duc Tai Do, The Nu Tran, Truong Thanh Dao, Hung Phuong Vu","doi":"10.22495/jgrv12i3siart6","DOIUrl":"https://doi.org/10.22495/jgrv12i3siart6","url":null,"abstract":"Auditing quality is the level of customer satisfaction with the objectivity and reliability of the audit service (Ministry of Finance, 2012). This study explores the relationship between service quality and the loyalty of customers in Vietnamese domestic independent auditing firms. This study was conducted in Hanoi, Vietnam, based on a sample of 250 general accountants and chief accountants who are working for customer firms with transactions at Vietnamese domestic independent auditing firms in Hanoi city. Based on the collected data, we run Cronbach’s alpha, exploratory factor analysis (EFA), Kaiser-Meyer-Olkin (KMO) test, Barlett’s test, and regression using SPSS software. The results show that service quality positively affects the loyalty of customers (LOY), including reliability (REL), responsiveness (RES), assurance (ATT), empathy (EMP), and tangibility (TAN). Moreover, it recognizes the higher weight of customer loyalty in firms. The research determined that service quality can promote customer loyalty. Besides, the services of domestic independent auditing firms have many different characteristics compared to other industries. Therefore, there is a need for more studies on the relationship between service quality and customer loyalty in the audit field. From there, it contributes to perfecting the theoretical framework on customer loyalty and is a useful reference for domestic independent auditing firms, auditors, and audit researchers.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135056886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Banks are one of the essential pillars of the financial sector (Alzuod & Alqhaiwi, 2022), however, banking is a high-risk industry (de Andres & Vallelado, 2008). The aim of this paper is to investigate the impact of the board’s structure and ownership structure on the financial risks of Jordanian commercial banks. Data was gathered manually from the financial reports. Notably, the study addressed two types of financial risks: liquidity risk and credit risk. The study sample included commercial banks listed on the Amman Stock Exchange (ASE) to cover the period 2014–2019. To achieve the study’s objectives, multiple regression analysis was run to test the hypotheses. The results reveal a negative, statistically significant impact of the board size, institutional ownership, and bank size on liquidity risk. The results also demonstrated a negative effect of board independence, ownership concentration, bank size, and CEO duality on credit risk. In sum, the results support previous studies that found a statistically significant role of corporate governance mechanisms in reducing financial risks. The study recommended the need to enhance foreign investment and institutional ownership.
银行是金融部门的重要支柱之一(Alzuod &Alqhaiwi, 2022)，然而，银行业是一个高风险的行业(de Andres &Vallelado, 2008)。本文的目的是研究董事会结构和股权结构对约旦商业银行财务风险的影响。从财务报告中手动收集数据。值得注意的是，该研究涉及两种类型的金融风险:流动性风险和信用风险。研究样本包括2014-2019年期间在安曼证券交易所(ASE)上市的商业银行。为了达到研究的目的，我们进行了多元回归分析来检验假设。结果显示，董事会规模、机构所有权和银行规模对流动性风险具有显著的负向影响。结果还表明，董事会独立性、股权集中度、银行规模和CEO二元性对信用风险有负向影响。总之，研究结果支持了先前的研究，即公司治理机制在降低财务风险方面具有统计学意义。研究报告建议有必要加强外国投资和机构所有权。
{"title":"Corporate governance systems and financial risks: A developing country evidence","authors":"Mohammad Abdullah Altawalbeh","doi":"10.22495/jgrv12i3siart5","DOIUrl":"https://doi.org/10.22495/jgrv12i3siart5","url":null,"abstract":"Banks are one of the essential pillars of the financial sector (Alzuod & Alqhaiwi, 2022), however, banking is a high-risk industry (de Andres & Vallelado, 2008). The aim of this paper is to investigate the impact of the board’s structure and ownership structure on the financial risks of Jordanian commercial banks. Data was gathered manually from the financial reports. Notably, the study addressed two types of financial risks: liquidity risk and credit risk. The study sample included commercial banks listed on the Amman Stock Exchange (ASE) to cover the period 2014–2019. To achieve the study’s objectives, multiple regression analysis was run to test the hypotheses. The results reveal a negative, statistically significant impact of the board size, institutional ownership, and bank size on liquidity risk. The results also demonstrated a negative effect of board independence, ownership concentration, bank size, and CEO duality on credit risk. In sum, the results support previous studies that found a statistically significant role of corporate governance mechanisms in reducing financial risks. The study recommended the need to enhance foreign investment and institutional ownership.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135058122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to measure the impact of the business environment and tax incentives on new investments in Kosovo. A questionnaire created especially for this study was submitted to 104 companies that have invested in Kosovo during the period 2018–2020. It is designed to be as comprehensible and accessible as possible and is divided into an introduction that provides demographic data of the respondent, and types of surveyed businesses, to go through the questions related to new investments, and business environment, and the last section contains questions related to tax incentives. The reliability of the questionnaire is measured by Cronbach’s alpha. In terms of the methodology, a multifactorial regression model and correlation analysis are employed. Based on the multiple regression model, the research results show that the independent variables, such as business environment and tax incentives, have a significant positive impact on the dependent variable, new investments. Furthermore, the correlation analysis between new investments and tax incentives also indicates a strong positive relationship. Additionally, the business environment and tax incentives are the main factors attracting new investments. The results of this study can help to enhance the business climate and boost tax incentives, demonstrating Kosovo’s suitability as a location for new investments. There remains the duty of the government and policymakers to create mechanisms that ensure sustainable business conditions and applicable tax incentives.
{"title":"Impact of the business environment and tax incentives on new investments: Evidence from developing countries","authors":"Artenisa Beka, Argjira Bilalli, Shenaj Haxhimustafa","doi":"10.22495/jgrv12i3art19","DOIUrl":"https://doi.org/10.22495/jgrv12i3art19","url":null,"abstract":"This research aims to measure the impact of the business environment and tax incentives on new investments in Kosovo. A questionnaire created especially for this study was submitted to 104 companies that have invested in Kosovo during the period 2018–2020. It is designed to be as comprehensible and accessible as possible and is divided into an introduction that provides demographic data of the respondent, and types of surveyed businesses, to go through the questions related to new investments, and business environment, and the last section contains questions related to tax incentives. The reliability of the questionnaire is measured by Cronbach’s alpha. In terms of the methodology, a multifactorial regression model and correlation analysis are employed. Based on the multiple regression model, the research results show that the independent variables, such as business environment and tax incentives, have a significant positive impact on the dependent variable, new investments. Furthermore, the correlation analysis between new investments and tax incentives also indicates a strong positive relationship. Additionally, the business environment and tax incentives are the main factors attracting new investments. The results of this study can help to enhance the business climate and boost tax incentives, demonstrating Kosovo’s suitability as a location for new investments. There remains the duty of the government and policymakers to create mechanisms that ensure sustainable business conditions and applicable tax incentives.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136028022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：