Pub Date : 2021-03-31DOI: 10.14414/JEBAV.V23I3.1668
Syarifah Labibah, A. Jamal, T. Dawood
There are some factors predicted tohave an effect on the countries’ economic devlopment. This study aimed to analyze the long-term and short-term effects of In-flation, Exchange Rate, and Foreign Economic Growth (the destination of the United States, China, and Japan) on the Indonesian Export. The Auto-Regressive Distributed Lag (ARDL) Model is used in this analysis from 1968 through 2017. The results of the analysis show that in the long-term, the inflation and the economic growth in China as well in Japan has a positive sign and significant effect on Indonesian exports. In addition, in the short-term, the US exchange rate and economic growth have a positive significant effect on Indonesian exports.
{"title":"Indonesian Export Analysis: Autoregressive Distributed Lag (ARDL) Model Approach","authors":"Syarifah Labibah, A. Jamal, T. Dawood","doi":"10.14414/JEBAV.V23I3.1668","DOIUrl":"https://doi.org/10.14414/JEBAV.V23I3.1668","url":null,"abstract":"There are some factors predicted tohave an effect on the countries’ economic devlopment. This study aimed to analyze the long-term and short-term effects of In-flation, Exchange Rate, and Foreign Economic Growth (the destination of the United States, China, and Japan) on the Indonesian Export. The Auto-Regressive Distributed Lag (ARDL) Model is used in this analysis from 1968 through 2017. The results of the analysis show that in the long-term, the inflation and the economic growth in China as well in Japan has a positive sign and significant effect on Indonesian exports. In addition, in the short-term, the US exchange rate and economic growth have a positive significant effect on Indonesian exports.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"5 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113942694","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 : 2021-03-31DOI: 10.14414/JEBAV.V23I3.2517
E. Zelie
The COVID-19 pandemic hit the world’s economy and created significant risks from which many sectors, including the healthcare sector, are adversely affected. This study is aimed to evaluate the reliability of internal control systems in healthcare organizations and the effect of internal control components on mitigating the impacts of risks created by the pandemic. The study used a cross-sectional primary data collected from 241 healthcare organizations in Addis Ababa, Ethiopia. Descriptive statistics and ordered logistic regression analysis methods was applied. Internal control system in the Ethiopian healthcare organizations is found to be moderately reliable. In addition, the ordered logistic regression results show that control environment, risk assessment, control activities, information and communication, and monitoring activities have a statistically significant and negative effect on impact of COVID-19 risks. This implies as the reliability of internal control components increases, the impact of COVID-19 risks on the overall performance of healthcare organizations decreases.
{"title":"The Effect of Internal Control Components on Mitigating the Impact of COVID-19 Risks in Healthcare Organizations in Ethiopia","authors":"E. Zelie","doi":"10.14414/JEBAV.V23I3.2517","DOIUrl":"https://doi.org/10.14414/JEBAV.V23I3.2517","url":null,"abstract":"The COVID-19 pandemic hit the world’s economy and created significant risks from which many sectors, including the healthcare sector, are adversely affected. This study is aimed to evaluate the reliability of internal control systems in healthcare organizations and the effect of internal control components on mitigating the impacts of risks created by the pandemic. The study used a cross-sectional primary data collected from 241 healthcare organizations in Addis Ababa, Ethiopia. Descriptive statistics and ordered logistic regression analysis methods was applied. Internal control system in the Ethiopian healthcare organizations is found to be moderately reliable. In addition, the ordered logistic regression results show that control environment, risk assessment, control activities, information and communication, and monitoring activities have a statistically significant and negative effect on impact of COVID-19 risks. This implies as the reliability of internal control components increases, the impact of COVID-19 risks on the overall performance of healthcare organizations decreases.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124614794","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 : 2020-11-13DOI: 10.14414/jebav.v23i2.2313
Sunitha Devi, Ni Made Sindy Warasniasih, Putu Riesty Masdiantini
The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
{"title":"The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange","authors":"Sunitha Devi, Ni Made Sindy Warasniasih, Putu Riesty Masdiantini","doi":"10.14414/jebav.v23i2.2313","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2313","url":null,"abstract":"The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"62 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114000196","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 : 2020-03-31DOI: 10.14414/jebav.v22i3.2041
Rapita Handayani, R. Handoyo
The Global Innovation Index (GII) of Indonesia ranks is far below other ASEAN countries. So, it is necessary to learn more about factors that determine innovation in Indonesia, especially the innovation of large-medium enterprises. This study observes the influences of innovations and indicators on the prospects of large-medium enterprises in Indonesia. It is also important to look at the characteristics of innovation types and indicators of innovation activities in Indonesia. The data processed in this study came from the micro-data of 312,080 large-medium enterprises resulting from the 2016 Census of Economic- Advanced Data Collection for Large-Medium Enterprises and Micro-Small Enterprises. This data collection was carried out by Statistics Indonesia in 2017 in 34 provinces in Indonesia. The method used to analyze the data was Logistic Regression. The result of the study shows that marketing innovations and product innovations are the most innovative types widely carried out by large-medium enterprises. Innovation and its determinants are varying in combination while influencing business prospects in all economic sectors. Variables that affect the entire economic sector are the variables of business development/ expansion preparation. While the sector that is influenced by all variables in this study is the manufacturing industry sector.
{"title":"With innovation, is the prospect performance of large-medium enterprises expected better?","authors":"Rapita Handayani, R. Handoyo","doi":"10.14414/jebav.v22i3.2041","DOIUrl":"https://doi.org/10.14414/jebav.v22i3.2041","url":null,"abstract":"The Global Innovation Index (GII) of Indonesia ranks is far below other ASEAN countries. So, it is necessary to learn more about factors that determine innovation in Indonesia, especially the innovation of large-medium enterprises. This study observes the influences of innovations and indicators on the prospects of large-medium enterprises in Indonesia. It is also important to look at the characteristics of innovation types and indicators of innovation activities in Indonesia. The data processed in this study came from the micro-data of 312,080 large-medium enterprises resulting from the 2016 Census of Economic- Advanced Data Collection for Large-Medium Enterprises and Micro-Small Enterprises. This data collection was carried out by Statistics Indonesia in 2017 in 34 provinces in Indonesia. The method used to analyze the data was Logistic Regression. The result of the study shows that marketing innovations and product innovations are the most innovative types widely carried out by large-medium enterprises. Innovation and its determinants are varying in combination while influencing business prospects in all economic sectors. Variables that affect the entire economic sector are the variables of business development/ expansion preparation. While the sector that is influenced by all variables in this study is the manufacturing industry sector.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114923370","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 : 2020-03-31DOI: 10.14414/jebav.v22i3.2097
Shuibin Gu, R. Dodoo
This paper attempts to find the impact of firm performance on annual report readability. This study consists of 15 listed firms on the Ghana Stock Exchange within the period 2008 to 2017. The study applies the Gunning Fog Index to measure annual report readability and measures Firm Performance using Return on Assets (ROA) by applying the fixed and random effect method. Per the Hausman test, the random effect method was accepted; the result stated that firm performance positively relates to annual report readability. In addition, the study finds out that corporate governance exerted a negative influence on the readability of the annual report. Finally, the study adopts F-MOLS to test Robustness. Regulators can consider improving and writing plain disclosure laws to improve annual report readability.
{"title":"Firm performance and annual report readability","authors":"Shuibin Gu, R. Dodoo","doi":"10.14414/jebav.v22i3.2097","DOIUrl":"https://doi.org/10.14414/jebav.v22i3.2097","url":null,"abstract":"This paper attempts to find the impact of firm performance on annual report readability. This study consists of 15 listed firms on the Ghana Stock Exchange within the period 2008 to 2017. The study applies the Gunning Fog Index to measure annual report readability and measures Firm Performance using Return on Assets (ROA) by applying the fixed and random effect method. Per the Hausman test, the random effect method was accepted; the result stated that firm performance positively relates to annual report readability. In addition, the study finds out that corporate governance exerted a negative influence on the readability of the annual report. Finally, the study adopts F-MOLS to test Robustness. Regulators can consider improving and writing plain disclosure laws to improve annual report readability.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115394425","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 : 2020-03-31DOI: 10.14414/jebav.v22i3.1976
Y. Prihatiningtias, Sofyan Wijaya Julianto
This study aims to examine the effect of the Strategic Performance Measurement System (SPMS) on distributive justice, procedural justice, Organizational Citizen Behavior (OCB), and employee performance. The respondents are employees at the General Directorate of Treasury (GDT) of the Ministry of Finance as one of the agencies initiating the implementation of SPMS in the Indonesian public sector institution reflected in the remuneration system. Two hundred forty-nine data were collected using the survey method. Data analysis was performed using the structural equation model. The results showed that the SPMS significantly had a positive effect on distributive justice and procedural justice. Distributive justice has a significant positive impact on procedural justice. Then, procedural justice substantially has a positive impact on OCB. Significantly, OCB has a positive impact on employee performance. The results of the mediating relationship tests between SPMS and employee performance are, first, the relationship is mediated by distributive justice, procedural justice, and OCB. Second, the relationship between them can be mediated by procedural justice and OCB. Both results show complementary partial mediation relationships. This implies that the remuneration rubric needs to be matched with the individual and job characteristics, supported by the senior management. Keywords: Strategic Performance Measurement System, distributive justice, procedural justice, organizational citizen behavior, employee performance
{"title":"Strategic performance measurement system on employee performance through the three moderating variables in the Indonesian ministry of finance","authors":"Y. Prihatiningtias, Sofyan Wijaya Julianto","doi":"10.14414/jebav.v22i3.1976","DOIUrl":"https://doi.org/10.14414/jebav.v22i3.1976","url":null,"abstract":"This study aims to examine the effect of the Strategic Performance Measurement System (SPMS) on distributive justice, procedural justice, Organizational Citizen Behavior (OCB), and employee performance. The respondents are employees at the General Directorate of Treasury (GDT) of the Ministry of Finance as one of the agencies initiating the implementation of SPMS in the Indonesian public sector institution reflected in the remuneration system. Two hundred forty-nine data were collected using the survey method. Data analysis was performed using the structural equation model. The results showed that the SPMS significantly had a positive effect on distributive justice and procedural justice. Distributive justice has a significant positive impact on procedural justice. Then, procedural justice substantially has a positive impact on OCB. Significantly, OCB has a positive impact on employee performance. The results of the mediating relationship tests between SPMS and employee performance are, first, the relationship is mediated by distributive justice, procedural justice, and OCB. Second, the relationship between them can be mediated by procedural justice and OCB. Both results show complementary partial mediation relationships. This implies that the remuneration rubric needs to be matched with the individual and job characteristics, supported by the senior management. Keywords: Strategic Performance Measurement System, distributive justice, procedural justice, organizational citizen behavior, employee performance","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122800164","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 : 2020-03-30DOI: 10.14414/jebav.v22i3.1895
Budi Sutrisno, W. Wendy
This research aims to analyze the moderating effects of profitability and leverage on the relationship between the quality management system and eco-efficiency toward the firm’s performance. The research sample consists of 75 firms listed on the Indonesia Stock Exchange as of 2017. Data concerning eco-efficiency and the quality management system are collected from the firm's annual report. This research utilizes a multiple linear regression model. The result shows that eco-efficiency and quality management system do not affect the firm’s performance. Profitability has a negative and significant moderating effect on the relationship between eco-efficiency toward the firm’s performance. Further, the moderating variable also positively and significantly moderates the relationship between the quality management system and the firm's performance. Leverage, on the other hand, is found to have no moderating effect on the relationship between eco-efficiency and quality management systems toward the firm's performance. This study contributes and extends previous research by exploring eco-efficiency and quality management systems toward the firm’s performance simultaneously. Besides, it also examines the moderating relation of profitability and leverage in relationship with eco-efficiency and quality management system toward a firm's performance by using the sample from all firms which are listed on the Indonesia Stock Exchange and have implemented the system.
{"title":"Profitability and leverage in eco-efficiency and quality management system for increasing the firms’ performance","authors":"Budi Sutrisno, W. Wendy","doi":"10.14414/jebav.v22i3.1895","DOIUrl":"https://doi.org/10.14414/jebav.v22i3.1895","url":null,"abstract":"This research aims to analyze the moderating effects of profitability and leverage on the relationship between the quality management system and eco-efficiency toward the firm’s performance. The research sample consists of 75 firms listed on the Indonesia Stock Exchange as of 2017. Data concerning eco-efficiency and the quality management system are collected from the firm's annual report. This research utilizes a multiple linear regression model. The result shows that eco-efficiency and quality management system do not affect the firm’s performance. Profitability has a negative and significant moderating effect on the relationship between eco-efficiency toward the firm’s performance. Further, the moderating variable also positively and significantly moderates the relationship between the quality management system and the firm's performance. Leverage, on the other hand, is found to have no moderating effect on the relationship between eco-efficiency and quality management systems toward the firm's performance. This study contributes and extends previous research by exploring eco-efficiency and quality management systems toward the firm’s performance simultaneously. Besides, it also examines the moderating relation of profitability and leverage in relationship with eco-efficiency and quality management system toward a firm's performance by using the sample from all firms which are listed on the Indonesia Stock Exchange and have implemented the system.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"255 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121294048","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 : 2020-03-30DOI: 10.14414/jebav.v22i3.1926
Sparta Sparta, Nadya Trinova
Loan loss provisions in banks plays a vital role in maintaining the stability and health of banks, as well as fulfilling the function of banks in channeling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against reserves of credit losses losses, as well as the role of adoption of IAS 39 in PSAK 55 in moderating the influence of these two variables. The object of this study are conventional commercial banks that are listed on the Indonesia Stock Exchange within the research period of 2008-2017. By using purposive sampling method, I obtained 20 bank samples and 196 observations. The hypotheses in this research are tested using multiple regression analysis. This study shows that income smoothing has a positive influence on loan loss provisions, whereas procyclicality and IAS 39 adoption in PSAK 55 do not affect loan loss provisions significantly. Meanwhile, IAS 39 adoption in PSAK 55 weakens the positive influence of income smoothing, however it cannot moderate the influence of procyclicality on loan loss provisions.
{"title":"The factors affecting the bank’s credit impairment losses by adopting IAS on PSAK 55 in Indonesia","authors":"Sparta Sparta, Nadya Trinova","doi":"10.14414/jebav.v22i3.1926","DOIUrl":"https://doi.org/10.14414/jebav.v22i3.1926","url":null,"abstract":"Loan loss provisions in banks plays a vital role in maintaining the stability and health of banks, as well as fulfilling the function of banks in channeling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against reserves of credit losses losses, as well as the role of adoption of IAS 39 in PSAK 55 in moderating the influence of these two variables. The object of this study are conventional commercial banks that are listed on the Indonesia Stock Exchange within the research period of 2008-2017. By using purposive sampling method, I obtained 20 bank samples and 196 observations. The hypotheses in this research are tested using multiple regression analysis. This study shows that income smoothing has a positive influence on loan loss provisions, whereas procyclicality and IAS 39 adoption in PSAK 55 do not affect loan loss provisions significantly. Meanwhile, IAS 39 adoption in PSAK 55 weakens the positive influence of income smoothing, however it cannot moderate the influence of procyclicality on loan loss provisions. ","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117317380","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 : 2020-03-06DOI: 10.14414/jebav.v22i3.1698
Sukesi Sukesi, Isroim Yunaidah
The impact of valuable services for taxpayers will increase the awareness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the quality of services to taxpayer satisfaction and taxpayer compliance. The study was conducted at the East Java Provincial Revenue Agency through 48 motorized vehicle service units, with purposive sampling set at 426 respondents in the Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan regions with 2014 ownership of motorized vehicle years. With SEM analysis the results of the study stated that there were significant direct or indirect effectiveness of tax socialization, superior service products, and quality of service to taxpayers' satisfaction and compliance as a mediating variable. The implication is that if the Central Tax Ofiice conducts a tax socialization effective on target, provide superior service products, and quality of services in all districts / cities in East Java Province, they can make taxpayeers obedient by voluntarily paying motor vehicle taxes on time.
{"title":"The effect of tax socialization, superior service, and service quality on taxpayers’ satisfaction and compliance","authors":"Sukesi Sukesi, Isroim Yunaidah","doi":"10.14414/jebav.v22i3.1698","DOIUrl":"https://doi.org/10.14414/jebav.v22i3.1698","url":null,"abstract":"The impact of valuable services for taxpayers will increase the awareness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the quality of services to taxpayer satisfaction and taxpayer compliance. The study was conducted at the East Java Provincial Revenue Agency through 48 motorized vehicle service units, with purposive sampling set at 426 respondents in the Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan regions with 2014 ownership of motorized vehicle years. With SEM analysis the results of the study stated that there were significant direct or indirect effectiveness of tax socialization, superior service products, and quality of service to taxpayers' satisfaction and compliance as a mediating variable. The implication is that if the Central Tax Ofiice conducts a tax socialization effective on target, provide superior service products, and quality of services in all districts / cities in East Java Province, they can make taxpayeers obedient by voluntarily paying motor vehicle taxes on time.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"291 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132104036","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 : 2019-11-14DOI: 10.14414/jebav.v22i2.1819
Michael Appiah
The contributory role of foreign investment on growth in Africa recent years has received much consideration by researchers and policy makers. Studies on this area available are not clear. In most recent studies, foreign direct investment has emerged as a determining factor of economic growth. In light of this fact, the current study is an attempt to investigate the contributions of foreign direct investment on economic growth in developing economies of Africa. This study uses yearly panel data for the period 1995-2015 for 5 developing economies of Africa. The results of Panel ARDL indicate that foreign direct investment has positive impact on economic growth as well as a positive sign of trade openness, inflation and labor. The study stresses that for increasing economic growth there is a need to seek more foreign investments, increase trade openness and inflation at the same time improve upon employment conditions in selected African developing countries.
{"title":"Foreign investment & growth in emerging economies: panel ARDL analysis","authors":"Michael Appiah","doi":"10.14414/jebav.v22i2.1819","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1819","url":null,"abstract":"The contributory role of foreign investment on growth in Africa recent years has received much consideration by researchers and policy makers. Studies on this area available are not clear. In most recent studies, foreign direct investment has emerged as a determining factor of economic growth. In light of this fact, the current study is an attempt to investigate the contributions of foreign direct investment on economic growth in developing economies of Africa. This study uses yearly panel data for the period 1995-2015 for 5 developing economies of Africa. The results of Panel ARDL indicate that foreign direct investment has positive impact on economic growth as well as a positive sign of trade openness, inflation and labor. The study stresses that for increasing economic growth there is a need to seek more foreign investments, increase trade openness and inflation at the same time improve upon employment conditions in selected African developing countries.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131499337","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}
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