G. Bhattarai, Prem Bahadur Budhathoki, Bharat Rai, Dipendra Karki
This study aimed to measure the impact of employees' job demands as a stressor on exhibiting their uncivil behavior at the workplace and the remedial role of self-efficacy for the detrimental effect of job demand on workplace incivility behavior. Research on employees' uncivil behavior in the workplace is crucial to understanding its causes, impacts, and potential interventions, enabling organizations to foster a respectful and productive work environment, enhance employee well-being, and optimize organizational performance. Employees of the Nepalese cooperative industry participated in a survey to gather empirical data. The perceptual cross-sectional data were analyzed using a positivist research methodology and deductive reasoning. Altogether, 495 responses were analyzed quantitatively using "Analysis of Moment Structure" (AMOS) software and graphically presented. The result revealed that employees' perceived job demand positively affected (B = 0.43, p < 0.001) their workplace incivility behavior. At the same time, self-efficacy had a negative impact (B = -0.32, p <0.001) on uncivil behavior at the workplace. In addition, self-efficacy moderated (B = -0.47, p <0.001) the connection between job demand and workplace incivility behavior. Job demands positively impacted incivility for employees with low self-efficacy, but the effect was insignificant for those with high self-efficacy. Moreover, employees with low perceived job demand exhibit higher workplace incivility behavior (WIB) when they have high self-efficacy compared to low self-efficacy. These findings have implications for addressing job demands and fostering self-efficacy to mitigate workplace incivility. Further avenues for research are discussed.
{"title":"Detrimental impact of employees' job demand on their workplace incivility behaviour: Restorative role of self-efficacy","authors":"G. Bhattarai, Prem Bahadur Budhathoki, Bharat Rai, Dipendra Karki","doi":"10.18488/11.v13i1.3593","DOIUrl":"https://doi.org/10.18488/11.v13i1.3593","url":null,"abstract":"This study aimed to measure the impact of employees' job demands as a stressor on exhibiting their uncivil behavior at the workplace and the remedial role of self-efficacy for the detrimental effect of job demand on workplace incivility behavior. Research on employees' uncivil behavior in the workplace is crucial to understanding its causes, impacts, and potential interventions, enabling organizations to foster a respectful and productive work environment, enhance employee well-being, and optimize organizational performance. Employees of the Nepalese cooperative industry participated in a survey to gather empirical data. The perceptual cross-sectional data were analyzed using a positivist research methodology and deductive reasoning. Altogether, 495 responses were analyzed quantitatively using \"Analysis of Moment Structure\" (AMOS) software and graphically presented. The result revealed that employees' perceived job demand positively affected (B = 0.43, p < 0.001) their workplace incivility behavior. At the same time, self-efficacy had a negative impact (B = -0.32, p <0.001) on uncivil behavior at the workplace. In addition, self-efficacy moderated (B = -0.47, p <0.001) the connection between job demand and workplace incivility behavior. Job demands positively impacted incivility for employees with low self-efficacy, but the effect was insignificant for those with high self-efficacy. Moreover, employees with low perceived job demand exhibit higher workplace incivility behavior (WIB) when they have high self-efficacy compared to low self-efficacy. These findings have implications for addressing job demands and fostering self-efficacy to mitigate workplace incivility. Further avenues for research are discussed.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139535247","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}
The government auditor plays a crucial role in the oversight and prevention of fraudulent activities inside the government. The examination of elements that influence the auditor's responsibilities in identifying fraud holds significant importance. This is also supported by previous literature, which states that there is quite a lot of understanding related to fraud behavior that has not been explored in the fields of accounting and auditing. This study aims to examine the influence of affective commitment, continuance commitment, normative commitment, and religiosity on the fraud detection responsibility of the auditor. The present study employed a quantitative methodology utilizing a survey-based research design. The participants in this research comprised a sample of 101 government auditors employed at the Audit Board of the Republic of Indonesia. The hypothesis was tested using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that affective commitment, continuance commitment, normative commitment, and religiosity have a positive influence on the auditor’s responsibility in detecting fraud. This study also confirms the Theory of Planned Behavior (TPB). This research contributes to the development of literature related to behavioral accounting, especially regarding fraud detection responsibility. The implication of this research is that it is important for the audit board, especially human resource management, to consider providing activities that can increase the organizational commitment and religiosity of auditors, which can then be used as motivation for auditors to increase their responsibility in detecting fraud.
{"title":"Organizational commitment, religiosity, and auditors’ responsibility for fraud detection","authors":"Ni Nyoman Sri Rahayu Damayanti, Dian Agustia","doi":"10.18488/11.v13i1.3589","DOIUrl":"https://doi.org/10.18488/11.v13i1.3589","url":null,"abstract":"The government auditor plays a crucial role in the oversight and prevention of fraudulent activities inside the government. The examination of elements that influence the auditor's responsibilities in identifying fraud holds significant importance. This is also supported by previous literature, which states that there is quite a lot of understanding related to fraud behavior that has not been explored in the fields of accounting and auditing. This study aims to examine the influence of affective commitment, continuance commitment, normative commitment, and religiosity on the fraud detection responsibility of the auditor. The present study employed a quantitative methodology utilizing a survey-based research design. The participants in this research comprised a sample of 101 government auditors employed at the Audit Board of the Republic of Indonesia. The hypothesis was tested using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that affective commitment, continuance commitment, normative commitment, and religiosity have a positive influence on the auditor’s responsibility in detecting fraud. This study also confirms the Theory of Planned Behavior (TPB). This research contributes to the development of literature related to behavioral accounting, especially regarding fraud detection responsibility. The implication of this research is that it is important for the audit board, especially human resource management, to consider providing activities that can increase the organizational commitment and religiosity of auditors, which can then be used as motivation for auditors to increase their responsibility in detecting fraud.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139383518","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 study investigates the anomalies of winner-loser portfolios and anomalies of size effect on LQ45 stocks in the Indonesia Stock Exchange (IDX), period 2015-2020. The paired sample t-test (parametric) and Wilcoxon test (non-parametric) are used to test samples. Sample selection is carried out using the non-probability and purposive sampling methods. The shares of companies that met the sample criteria were 26. The primary data used cumulative abnormal returns and market capitalization as proxies for a company's stock size. The anomaly of the winner-loser effect phenomenon is observed by dividing the data into two periods: the formation period and the testing period. The periods are both short-term and long-term. The short-term period is six months, and the long-term is 12 months. The first finding shows reversals in average cumulative abnormal returns (CARs) on the winner-loser stock portfolio. In the testing period, the average CARs were turned down, and many average CARs became negative. Portfolio loser in the testing period, the average CARs reversed to positive. The second is a reversal in average CARs in winner-loser stock portfolios caused by the size effect. The performance of small winner-loser portfolios is proven to outperform big winners' portfolios. The reversal occurs in both the short-term and long-term. This finding suggests that behavioral finance can explain this market anomaly, and it is helpful for investors in coming up with strategies to get abnormal returns.
本研究调查了2015-2020年间印度尼西亚证券交易所（IDX）LQ45股票的赢家-输家组合异常和规模效应异常。采用配对样本t检验（参数）和Wilcoxon检验（非参数）对样本进行检验。样本选择采用非概率抽样和目的性抽样方法。符合样本标准的公司股票为 26 只。主要数据采用累计异常收益率和市值作为公司股票规模的代理变量。通过将数据分为两个时期：形成期和检验期，观察赢家输家效应的异常现象。这两个时期包括短期和长期。短期为 6 个月，长期为 12 个月。第一个发现表明，胜负股票组合的平均累积异常收益率（CAR）出现了逆转。在测试期间，平均异常回报率转为下降，许多平均异常回报率变成负值。而在测试期内，输家股票组合的平均累积异常收益率则逆转为正值。二是规模效应导致的赢家-输家股票组合平均 CAR 值逆转。事实证明，小赢家-输家投资组合的表现优于大赢家投资组合。这种逆转既发生在短期，也发生在长期。这一发现表明，行为金融学可以解释这种市场反常现象，并有助于投资者制定获得反常回报的策略。
{"title":"Investigation of winner-loser portfolio anomalies and size effect anomalies in LQ45 index, Indonesia stock exchange","authors":"M. Miswanto, Anisah Azzahra Ananda Putri","doi":"10.18488/11.v12i4.3558","DOIUrl":"https://doi.org/10.18488/11.v12i4.3558","url":null,"abstract":"This study investigates the anomalies of winner-loser portfolios and anomalies of size effect on LQ45 stocks in the Indonesia Stock Exchange (IDX), period 2015-2020. The paired sample t-test (parametric) and Wilcoxon test (non-parametric) are used to test samples. Sample selection is carried out using the non-probability and purposive sampling methods. The shares of companies that met the sample criteria were 26. The primary data used cumulative abnormal returns and market capitalization as proxies for a company's stock size. The anomaly of the winner-loser effect phenomenon is observed by dividing the data into two periods: the formation period and the testing period. The periods are both short-term and long-term. The short-term period is six months, and the long-term is 12 months. The first finding shows reversals in average cumulative abnormal returns (CARs) on the winner-loser stock portfolio. In the testing period, the average CARs were turned down, and many average CARs became negative. Portfolio loser in the testing period, the average CARs reversed to positive. The second is a reversal in average CARs in winner-loser stock portfolios caused by the size effect. The performance of small winner-loser portfolios is proven to outperform big winners' portfolios. The reversal occurs in both the short-term and long-term. This finding suggests that behavioral finance can explain this market anomaly, and it is helpful for investors in coming up with strategies to get abnormal returns.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139164649","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}
Jing Yu, Walton Wider, Surianti Lajuma, M. W. A. A. Khadri, Choon Kit Chan, Siti Sarah Maidin
The purpose of this study is to investigate the human factor, organisational factor, and political factor for enhancing business operational efficiency in a highly competitive environment in China's education sector. On a global scale, China has garnered recognition for its achievements in the field of education. However, there are significant differences in higher education resource allocation among the many Chinese provinces as a result of the pursuit of scale and speed, as well as unequal development across the country. Therefore, there is a need to investigate the factors that influence the operational efficiency of the Chinese educational sector in a highly competitive environment. A cross-sectional design was utilised to conduct an online survey with 121 education sector employees. According to the findings, the organisational factor is the strongest predictor of business operational efficiency, followed by the political factor. The human factor, however, was not a significant predictor. This study discovered that changes in organisational and political factors can have an impact on the operational efficiency of any educational sector. As a result, it is suggested that clear reporting and an organised hierarchical structure be implemented across all departments. As a result, the educational institute will be able to maintain its business operational efficiency more easily.
{"title":"China's education sector: Investigating factors to improve business operational efficiency in a highly competitive environment","authors":"Jing Yu, Walton Wider, Surianti Lajuma, M. W. A. A. Khadri, Choon Kit Chan, Siti Sarah Maidin","doi":"10.18488/11.v13i1.3561","DOIUrl":"https://doi.org/10.18488/11.v13i1.3561","url":null,"abstract":"The purpose of this study is to investigate the human factor, organisational factor, and political factor for enhancing business operational efficiency in a highly competitive environment in China's education sector. On a global scale, China has garnered recognition for its achievements in the field of education. However, there are significant differences in higher education resource allocation among the many Chinese provinces as a result of the pursuit of scale and speed, as well as unequal development across the country. Therefore, there is a need to investigate the factors that influence the operational efficiency of the Chinese educational sector in a highly competitive environment. A cross-sectional design was utilised to conduct an online survey with 121 education sector employees. According to the findings, the organisational factor is the strongest predictor of business operational efficiency, followed by the political factor. The human factor, however, was not a significant predictor. This study discovered that changes in organisational and political factors can have an impact on the operational efficiency of any educational sector. As a result, it is suggested that clear reporting and an organised hierarchical structure be implemented across all departments. As a result, the educational institute will be able to maintain its business operational efficiency more easily.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139163631","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}
Tamader Alsalami, Soo-Wah Low, Shifa Mohd Nor, A. Alsheikh
This study intends to investigate the impact of CSR practices on ERM implementation, focusing on Islamic banks operating in Gulf Cooperation Council (GCC) countries. Following the banking industry’s collapse during the 2008 financial crisis, there has been a notable rise in the enactment and literature of Corporate Social Responsibility (CSR). Although the influence of CSR practices on performance, trust, and reputation has been extensively researched, limited research studies have examined their impact on enterprise risk management (ERM). The study uses secondary data obtained from the annual reports of 23 Islamic banks between 2011 and 2020. CSR practices and ERM implementations were scored using content analysis. Using panel regression techniques, we find a significant positive relationship between CSR practices and ERM implementation for listed Islamic banks over the sample period. The relationship remains intact across two distinct ERM measures and various estimation methods. The findings of the study contribute to the literature by offering valuable empirical evidence of the effect of corporate social responsibility practices on enterprise risk management implementation in the GCC Islamic banks. The study suggests that executives, policymakers, and regulators of Islamic banks in the GCC should support and endorse socially related initiatives to aid in the successful implementation of ERM.
{"title":"Corporate social responsibility practices and enterprise risk management of the GCC Islamic banks","authors":"Tamader Alsalami, Soo-Wah Low, Shifa Mohd Nor, A. Alsheikh","doi":"10.18488/11.v12i4.3559","DOIUrl":"https://doi.org/10.18488/11.v12i4.3559","url":null,"abstract":"This study intends to investigate the impact of CSR practices on ERM implementation, focusing on Islamic banks operating in Gulf Cooperation Council (GCC) countries. Following the banking industry’s collapse during the 2008 financial crisis, there has been a notable rise in the enactment and literature of Corporate Social Responsibility (CSR). Although the influence of CSR practices on performance, trust, and reputation has been extensively researched, limited research studies have examined their impact on enterprise risk management (ERM). The study uses secondary data obtained from the annual reports of 23 Islamic banks between 2011 and 2020. CSR practices and ERM implementations were scored using content analysis. Using panel regression techniques, we find a significant positive relationship between CSR practices and ERM implementation for listed Islamic banks over the sample period. The relationship remains intact across two distinct ERM measures and various estimation methods. The findings of the study contribute to the literature by offering valuable empirical evidence of the effect of corporate social responsibility practices on enterprise risk management implementation in the GCC Islamic banks. The study suggests that executives, policymakers, and regulators of Islamic banks in the GCC should support and endorse socially related initiatives to aid in the successful implementation of ERM.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139164902","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}
Rosa Isabel Rodrigues, Natalia Teixeira, Ana Lúcia Luís, Rui Silva
Sustainability-related endeavors are progressively employed to cultivate a favorable business reputation that enhances consumer loyalty and, as a result, enhances organizational performance. This study is situated within a specific research issue and seeks to examine the mediating function of corporate image in the association between social and moral responsibility, green practices in the workplace, and organizational performance. The study sample consisted of 223 individuals who were employed as workers, ranging in age from 18 to 64 years. The study was operationalized using a quantitative methodology. Data were collected through four questionnaires assessing employees' perceptions of social and moral responsibility, green practices in the workplace, corporate image, and the performance of the organization where they work. The results revealed that social and moral responsibility, green practices in the workplace, and corporate image have a significant positive influence on organizational performance. It was also found that when corporate image enters the model with the status of a mediating variable, the effect of social and moral responsibility on organizational performance decreases but remains significant. These results suggest that when organizational performance is evaluated, the importance attributed to corporate image overlaps with social and moral responsibility. This research highlights the importance of cultivating a positive corporate image. It also helps to increase perceptions of the organization's social and environmental responsibility and to strengthen customer loyalty by improving its reputation and fostering higher levels of trust. These improvements can subsequently increase sales, boost profits, and expand the organization's market share.
{"title":"Social responsibility and green practices in organizational performance: Corporate image as mediating mechanism","authors":"Rosa Isabel Rodrigues, Natalia Teixeira, Ana Lúcia Luís, Rui Silva","doi":"10.18488/11.v12i4.3557","DOIUrl":"https://doi.org/10.18488/11.v12i4.3557","url":null,"abstract":"Sustainability-related endeavors are progressively employed to cultivate a favorable business reputation that enhances consumer loyalty and, as a result, enhances organizational performance. This study is situated within a specific research issue and seeks to examine the mediating function of corporate image in the association between social and moral responsibility, green practices in the workplace, and organizational performance. The study sample consisted of 223 individuals who were employed as workers, ranging in age from 18 to 64 years. The study was operationalized using a quantitative methodology. Data were collected through four questionnaires assessing employees' perceptions of social and moral responsibility, green practices in the workplace, corporate image, and the performance of the organization where they work. The results revealed that social and moral responsibility, green practices in the workplace, and corporate image have a significant positive influence on organizational performance. It was also found that when corporate image enters the model with the status of a mediating variable, the effect of social and moral responsibility on organizational performance decreases but remains significant. These results suggest that when organizational performance is evaluated, the importance attributed to corporate image overlaps with social and moral responsibility. This research highlights the importance of cultivating a positive corporate image. It also helps to increase perceptions of the organization's social and environmental responsibility and to strengthen customer loyalty by improving its reputation and fostering higher levels of trust. These improvements can subsequently increase sales, boost profits, and expand the organization's market share.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174391","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}
S. D. Ramachandaran, A. Vasudevan, Wang Pei Ling, Wang Yng Xin
The purpose of the study is to investigate the key determinants that influence talent retention within Small and Medium-sized Enterprises (SMEs) operating in a highly competitive world. The study used a quantitative methodology that focuses on gathering numerical data that can be evaluated using an approach called Partial Least Square-Structural Equation Modelling (PLS-SEM). To facilitate data collection, online surveys were made available to respondents in convenient ways to give their opinion at any time and from any location. PLS-SEM was used to examine a set of hypotheses resulting from a theoretical model of turnover intention. According to empirical findings, there was just one factor—work-life balance—that had a substantial impact on employee retention. Two independent variables, self-efficacy and training and development, verified that they do not support the hypothesis and have no significant relationship. Understanding these driving forces holds paramount importance for Small and Medium-sized Enterprises (SMEs) as they endeavor to attract and retain top-tier talent. By adjusting and fine-tuning their policies and operational procedures, SMEs can cultivate an environment conducive not only to the preservation of proficient personnel but also to their growth. Consequently, this study emphasizes the critical importance of customized methodology and the demand for personalized strategies that take into consideration and address the needs of SMEs.
{"title":"Factors affecting talent retention in SMEs in a competitive environment","authors":"S. D. Ramachandaran, A. Vasudevan, Wang Pei Ling, Wang Yng Xin","doi":"10.18488/11.v12i4.3539","DOIUrl":"https://doi.org/10.18488/11.v12i4.3539","url":null,"abstract":"The purpose of the study is to investigate the key determinants that influence talent retention within Small and Medium-sized Enterprises (SMEs) operating in a highly competitive world. The study used a quantitative methodology that focuses on gathering numerical data that can be evaluated using an approach called Partial Least Square-Structural Equation Modelling (PLS-SEM). To facilitate data collection, online surveys were made available to respondents in convenient ways to give their opinion at any time and from any location. PLS-SEM was used to examine a set of hypotheses resulting from a theoretical model of turnover intention. According to empirical findings, there was just one factor—work-life balance—that had a substantial impact on employee retention. Two independent variables, self-efficacy and training and development, verified that they do not support the hypothesis and have no significant relationship. Understanding these driving forces holds paramount importance for Small and Medium-sized Enterprises (SMEs) as they endeavor to attract and retain top-tier talent. By adjusting and fine-tuning their policies and operational procedures, SMEs can cultivate an environment conducive not only to the preservation of proficient personnel but also to their growth. Consequently, this study emphasizes the critical importance of customized methodology and the demand for personalized strategies that take into consideration and address the needs of SMEs.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138617569","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}
The relationship between employee job satisfaction and the challenges faced by state-owned joint-stock companies can be intricate and multifaceted. The goal of this study is to look into the level of job satisfaction that employees report as well as the challenges that state-owned joint-stock companies in Vietnam face when developing their human resources. As part of this study, the researchers collected and reviewed the replies of 186 former employees of the parent company. Descriptive statistics such as frequencies, percentages, and mean averages were used. Overall, employees at Saigon Water Supply Corporation, a one- limited liability company, expressed a moderate level of satisfaction with the management policies of the company. The annual growth in the number of training programs for staff members coincides with an increase in the quality of the evaluation results for both training and the development of human resources, which have demonstrated an upward trend from 2019 to 2021. It is essential for both individuals and organizations to have a solid foundation upon which to build a successful future. The cultivation of human resources is one of the most important factors in the establishment of this foundation in state-owned joint-stock corporations.
{"title":"Human resource development challenges and solutions in Vietnam’s state-owned joint stock companies","authors":"Hung Van Tran, Anh Viet Tran, Lien Thi Ngoc Vo","doi":"10.18488/11.v12i4.3538","DOIUrl":"https://doi.org/10.18488/11.v12i4.3538","url":null,"abstract":"The relationship between employee job satisfaction and the challenges faced by state-owned joint-stock companies can be intricate and multifaceted. The goal of this study is to look into the level of job satisfaction that employees report as well as the challenges that state-owned joint-stock companies in Vietnam face when developing their human resources. As part of this study, the researchers collected and reviewed the replies of 186 former employees of the parent company. Descriptive statistics such as frequencies, percentages, and mean averages were used. Overall, employees at Saigon Water Supply Corporation, a one- limited liability company, expressed a moderate level of satisfaction with the management policies of the company. The annual growth in the number of training programs for staff members coincides with an increase in the quality of the evaluation results for both training and the development of human resources, which have demonstrated an upward trend from 2019 to 2021. It is essential for both individuals and organizations to have a solid foundation upon which to build a successful future. The cultivation of human resources is one of the most important factors in the establishment of this foundation in state-owned joint-stock corporations.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138620160","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}
Ardianto Ardianto, Fiona Vista Putri, Nadzri Ab Ghani, A. W. Mardijuwono, Hidayati Nur Rochmah, Roro Widya Ningtyas Soeprajitno
The present study investigates the correlation between director remuneration and audit fees within the context of a corporation operating in a developing nation. Additionally, this study investigates whether the extent of national consumption strengthens the association between director compensation and audit fees. This study employed the Ordinary Least Square (OLS) method to analyses a dataset consisting of 3,417 samples of non-financial firm data reported on the stock exchanges of Indonesia and Malaysia. The observation period for this study spanned from 2015 to 2019. The findings of this study indicate a substantial positive relationship between director salaries and audit fees in both countries. Furthermore, the evidence shows that the level of household consumption in a country will increase because of the positive relationship between director compensation and audit fees. In addition, CEOs and CFOs who have experience working as auditors carry a more negligible risk for the company. Meanwhile, directors' overcompensation will pose a greater risk for the company. This study is robust based on sensitivity testing using Coarsened Exact Matching (CEM) and Heckman regression. In general, the amount of compensation paid to the CEO shows the company's financial capacity, which reflects the company's liquidity and asset capabilities, which will be read as risk. Furthermore, the distinctiveness of the governance systems in these two countries, as observed in our sample, demonstrates a consistent outcome.
{"title":"The relationship between director’s compensation and audit fee: Empirical evidence from developing countries","authors":"Ardianto Ardianto, Fiona Vista Putri, Nadzri Ab Ghani, A. W. Mardijuwono, Hidayati Nur Rochmah, Roro Widya Ningtyas Soeprajitno","doi":"10.18488/11.v12i4.3535","DOIUrl":"https://doi.org/10.18488/11.v12i4.3535","url":null,"abstract":"The present study investigates the correlation between director remuneration and audit fees within the context of a corporation operating in a developing nation. Additionally, this study investigates whether the extent of national consumption strengthens the association between director compensation and audit fees. This study employed the Ordinary Least Square (OLS) method to analyses a dataset consisting of 3,417 samples of non-financial firm data reported on the stock exchanges of Indonesia and Malaysia. The observation period for this study spanned from 2015 to 2019. The findings of this study indicate a substantial positive relationship between director salaries and audit fees in both countries. Furthermore, the evidence shows that the level of household consumption in a country will increase because of the positive relationship between director compensation and audit fees. In addition, CEOs and CFOs who have experience working as auditors carry a more negligible risk for the company. Meanwhile, directors' overcompensation will pose a greater risk for the company. This study is robust based on sensitivity testing using Coarsened Exact Matching (CEM) and Heckman regression. In general, the amount of compensation paid to the CEO shows the company's financial capacity, which reflects the company's liquidity and asset capabilities, which will be read as risk. Furthermore, the distinctiveness of the governance systems in these two countries, as observed in our sample, demonstrates a consistent outcome.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139209163","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 study examines the significance of the Resource-Based Theory in assessing the competitive advantage of a corporation. The purpose of this study is to examine the correlation between transformational leadership and the effectiveness of pro-growth organisational software in affecting this advantage. A total of 433 participants from plantation-holding firms in Indonesia completed a questionnaire. The data analysis in this study utilized the structural equation modelling feature of LISREL 8.8. The findings of the study indicate that the introduction of Pro-Growth Orgware does not have an immediate effect on its quality. However, it was observed that the implementation of transformational leadership practises has a positive influence. Nevertheless, the use of Pro-Growth Orgware significantly enhances the competitive advantage of the organisation. According to the Resource-Based Theory, interactions between value-oriented development and resource augmentation provide the basis for competitive advantage. Understanding the interactions between resources, capabilities, competitive advantage, and profitability crucial for maintaining competitiveness is at the core of this theory. The results highlight Pro-Growth Orgware's dynamic capability, essential for developing new goods and procedures to increase competitive advantage.
{"title":"Improving company competitive advantage through transformational leadership and the Pro-Growth Orgware quality","authors":"Suhendri, Y. Absah, Elisabet Siahaan, Sirojuzilam","doi":"10.18488/11.v12i4.3534","DOIUrl":"https://doi.org/10.18488/11.v12i4.3534","url":null,"abstract":"This study examines the significance of the Resource-Based Theory in assessing the competitive advantage of a corporation. The purpose of this study is to examine the correlation between transformational leadership and the effectiveness of pro-growth organisational software in affecting this advantage. A total of 433 participants from plantation-holding firms in Indonesia completed a questionnaire. The data analysis in this study utilized the structural equation modelling feature of LISREL 8.8. The findings of the study indicate that the introduction of Pro-Growth Orgware does not have an immediate effect on its quality. However, it was observed that the implementation of transformational leadership practises has a positive influence. Nevertheless, the use of Pro-Growth Orgware significantly enhances the competitive advantage of the organisation. According to the Resource-Based Theory, interactions between value-oriented development and resource augmentation provide the basis for competitive advantage. Understanding the interactions between resources, capabilities, competitive advantage, and profitability crucial for maintaining competitiveness is at the core of this theory. The results highlight Pro-Growth Orgware's dynamic capability, essential for developing new goods and procedures to increase competitive advantage.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139214839","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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