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Tax Avoidance Mediated by Constitutional Ownership as Moderating Variables 宪法所有权对避税的调节作用
IF 0.8 Pub Date : 2022-06-24 DOI: 10.15408/etk.v21i2.25799
Feryal Amima Widadi, Bambang Subroto, A. Rahman
This study analyzes Tax Avoidance Mediated by InstitutionalOwnership as a Moderating Variable. The analytical methodused is Partial Least Square (PLS), with a sample of seventysevenfood and beverage manufacturing companies listed on theIDX for 2014 - 2020. The findings of this study show thatthin capitalization, profitability, and return on assets (ROA) ontax avoidance are influenced by institutional ownership. Thiscondition is one of the challenging issues to overcome in termsof tax avoidance for manufacturing companies in the food andbeverage sector of the food and beverage sector listed on theIndonesia Stock Exchange. The results of this study can be usedas a reference in making decisions for company owners andmanagers. Before investing their shares, investors will evaluatewhether tax avoidance by the company will provide benefits toovercome the tax burden or vice versa.JEL Classification: H26, E43, D24, G32
本研究分析了机构所有权作为调节变量对避税的中介作用。分析方法是偏最小二乘(PLS),样本为2014 - 2020年在idx上市的77家食品和饮料制造公司。本研究的结果表明,机构所有权对避税的资本化、盈利能力和资产回报率(ROA)有影响。这种情况是在印度尼西亚证券交易所上市的食品和饮料行业的食品和饮料行业制造公司在避税方面需要克服的具有挑战性的问题之一。本研究的结果可为公司所有者和管理者的决策提供参考。投资者在投资股票之前,会评估公司的避税是否会带来税收负担减轻的好处,反之亦然。JEL分类:H26, E43, D24, G32
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引用次数: 1
Impact of Authentic Leadership on Organizational Citizenship Behavior by Using The Mediating Effect of Psychological Ownership 基于心理所有权中介效应的真实领导对组织公民行为的影响
IF 0.8 Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.18968
Erum Shaikh, Waqas Ahmed Watto, Muhammad Nawaz Tunio
The study objective was to examine the role of psychological ownership as a mediator concerning organizational citizenship behavior and authentic leadership. A structured questionnaire was selected to gather primary data from 300 respondents of the telecom sector of Lahore; 263 questionnaires were selected valid. This research use employees of four different companies in the telecom sector as samples. This research uses correlation, independent sample t-test, and one-way ANOVA. The empirical result shows that authentic leadership positively relates to organizational citizenship behavior. According to the findings of this study, psychological ownership partially mediates the relationship between organizational citizenship behavior and authentic leadership among the employees of the telecommunication sector of Pakistan. The Implication of this study is limited to the telecom sector of Pakistan. How to Cite:Shaikh, E., Watto, W. A., & Tunio, M. N. (2022). Impact of Authentic Leadership on Organizational Citizenship Behavior by Using The Mediating Effect on Psychological Ownership. Etikonomi, 21(1), 89-102. https://doi.org/10.15408/etk.v21i1.18968.
本研究旨在探讨心理所有权在组织公民行为与真实领导之间的中介作用。选取了一份结构化问卷,从拉合尔电信行业的300名受访者中收集原始数据;选取有效问卷263份。本研究以电信行业四家不同公司的员工为样本。本研究采用相关性、独立样本t检验和单因素方差分析。实证结果显示,真实型领导与组织公民行为正相关。本研究发现,心理所有权在巴基斯坦电信部门员工组织公民行为与真实领导之间的关系中起部分中介作用。本研究的意义仅限于巴基斯坦的电信部门。引用方法:Shaikh, E., Watto, W. A., & tuunio, M. N.(2022)。真实领导对组织公民行为的影响:基于心理所有权的中介效应。生物工程学报,21(1),89-102。https://doi.org/10.15408/etk.v21i1.18968。
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引用次数: 6
Investment Strategy Based on Bias Behavior and Investor Sentiment in Emerging Markets 基于偏好行为和投资者情绪的新兴市场投资策略
IF 0.8 Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22290
D. S. Koesoemasari, T. Haryono, Irwan Trinugroho, D. Setiawan
This research's main objective is to select profitable investment strategies with the presence of sentiment investors in emerging markets, with behavior bias-based portfolio methods. The sample of 114 companies traded daily on IDX was conducted over three years with weekly data. This study uses pairwise comparison and OLS. The research results show that contrarian strategies are more profitable than momentum. Investors benefit when mild conditions are optimistic and more significant when the conditions are pessimistic. This research proves that investor sentiment in the market can distort investor investment decisions, even using the behavior-bias method. Therefore, forming a portfolio will be more appropriate based on biased behavior because it facilitates investment decision-making.How to Cite:Koesoemasari, D.S.P., Haryono, T., Trinugroho, I., Setiawan, D. (2022). Investment Strategy Based on Bias and Investor Sentiment in Ememerging Market. Etikonomi, 21(1), 1-10. https://doi.org/10.15408/etk.v21i1.22290.
本研究的主要目的是通过基于行为偏差的投资组合方法,在新兴市场存在情绪投资者的情况下选择有利可图的投资策略。对IDX上每天交易的114家公司的样本进行了为期三年的每周数据分析。本研究采用配对比较和OLS。研究结果表明,反向策略比动量策略更有利可图。当温和的条件乐观时,投资者受益,而当条件悲观时,投资者更受益。本研究证明,市场中的投资者情绪会扭曲投资者的投资决策,甚至使用行为偏差方法。因此,基于偏见行为形成投资组合将更合适,因为它有助于投资决策。如何引用:Koesoemasari,D.S.P.,Haryono,T.,Trinugroho,I.,Setiawan,D.(2022)。新兴市场中基于偏见和投资者情绪的投资策略。Etikonomi,21(1),1-10。https://doi.org/10.15408/etk.v21i1.22290.
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引用次数: 1
Bibliometrics Literature Revise on Exchange Rate: A Future Research Agenda 汇率文献计量学文献修正:未来研究议程
IF 0.8 Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22412
Muhammad Naeem, Hammad Ejaz Khan, Raza Ali
This study aims to conduct a bibliometric citation and content analysis of the scholarly literature on the behavior and dynamics of the exchange rate (5,295 articles) over the past 85 years between 1935-2020. This research identifies five different research streams such as (i) Dynamics of the exchange rate; (ii) Exchange rate volatility using the autoregressive model; (iii) Relationship between exchange rate and interest rate; (iv) Impact of exchange rate volatility on growth, trade, and investment;  (v) Effects of exchange rate fluctuation on firms earning management. In addition to these research streams, the influential articles, authors, journals, organizations, and countries have been evaluated through network diagrams. Finally, sixteen future research questions have been developed through content analysis.How to Cite:Naeem, M., Khan, H. E., & Ali, R. (2022). Bibliometric Literature Review on Exchange Rate: A Future Research Agenda. Etikonomi 21(1), 41-54. https://doi.org/10.15408/etk.v21i1.22412.
本研究旨在对1935-2020年间85年来关于汇率行为和动态的学术文献(5295篇文章)进行文献计量引用和内容分析。这项研究确定了五个不同的研究方向,如(一)汇率动态;二使用自回归模型的汇率波动率;三汇率和利率之间的关系;四汇率波动对增长、贸易和投资的影响;五汇率波动对企业盈余管理的影响。除了这些研究流之外,还通过网络图对有影响力的文章、作者、期刊、组织和国家进行了评估。最后,通过内容分析,提出了16个未来的研究问题。如何引用:Naeem,M.、Khan,H.E.和Ali,R.(2022)。汇率文献计量学综述:未来的研究议程。Etikonomi 21(1),41-54。https://doi.org/10.15408/etk.v21i1.22412.
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引用次数: 0
The Mediating Role of Brand Attitude for Purchase Intention: Empirical Evidence from Fast Food Industry in Pakistan 品牌态度对购买意愿的中介作用:来自巴基斯坦快餐业的经验证据
IF 0.8 Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22302
Ikramuddin Junejo, J. Sohu, Ammarah Aijaz, Touseef Hussain Ghumro, Saad Hussain Shaikh, Allah Dino Seelro
This study aimed to examine the role of brand attitude in mediating the relationship between advertising appeal and brand emotion on purchase intention in the fast-food industry of Hyderabad, Pakistan. Primary data was gathered from customers and adopted standard questionnaires from previous studies. The total number of respondents was 150, and for the analysis of data, various statistical tests such as SPSS and AMOS were used to assess the hypothesis, including the Reliability test, Confirmatory Analysis, and Structural equation modeling. The current study's findings indicated a partial mediation effect of brand attitude between advertising appeal and brand emotion for purchase intention. This study helps develop marketing strategies to identify convenience in this field of emotional marketing. They did this by developing a model that reflects on pre-purchase decisions and effects of emotional appeal, feeling, and attitude towards a brand, especially for fast food consumers. For improved market share in the future, marketing organizations in Hyderabad, Pakistan these factors are considered for future marketing strategies. How to Cite:Junejo, I., Sohu, J. M., Aijaz, A., Ghumro, T. H., Shaikh, S. H., & Seelro, A. D. (2022). The Mediating Role of Brand Attitude for Purchase Intention: Empirical Evidence from Fast Food Industry. Etikonomi, 21(1), 103-112. https://doi.org/10.15408/etk.v21i1.22302.
本研究旨在探讨品牌态度在广告诉求与品牌情感对巴基斯坦海得拉巴快餐行业消费者购买意愿关系中的中介作用。主要数据是从顾客那里收集的,并采用了以前研究中的标准问卷。调查对象总数为150人,数据分析采用SPSS和AMOS等多种统计检验对假设进行评估,包括信度检验、验证性分析和结构方程模型。本研究发现品牌态度在广告诉求与品牌情感对购买意愿的中介作用为部分中介作用。本研究有助于制定营销策略,识别情感营销领域的便利性。他们通过开发一个模型来做到这一点,该模型反映了购买前的决定以及对品牌的情感吸引力、感觉和态度的影响,尤其是对快餐消费者而言。为了提高未来的市场份额,巴基斯坦海得拉巴的营销组织将这些因素考虑为未来的营销策略。如何引用:Junejo, I., Sohu, j.m., Aijaz, A., Ghumro, t.h., Shaikh, s.h., & Seelro, A. D.(2022)。品牌态度对购买意愿的中介作用:来自快餐业的实证证据。医学进展,21(1),103-112。https://doi.org/10.15408/etk.v21i1.22302。
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引用次数: 1
Organizational Citizenship Behavior in Online Transportation Drivers: A Mediation Model 网络交通司机组织公民行为:一个中介模型
IF 0.8 Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22665
S. Siswanto, M. Masyhuri
The research originality is the use of organizational commitment variable as mediation and object of research in transportation start-up companies that have not been studied before. The objective of this research was to examine the mediating role of organizational commitment between job involvement and organizational citizenship behavior (OCB). This research is used to develop knowledge about human resource management in start-up companies with partner status. The partial least square structural equation modeling technique is used to test quantitative data and hypotheses. The result of this research is that organizational commitment does not mediate the effect of job involvement on organizational citizenship behavior. Furthermore, job involvement has a significant positive effect on OCB. This study also provides the practical implication that employees who have a high commitment do not make them work extra because the status as partners is very different, so further discussion is needed.How to Cite:Siswanto., & Masyhuri. (2022). Organizational Citizenship Behavior in Online Transportation Drivers: A Mediation Model. Etikonomi, 21(1), 113-126. https://doi.org/10.15408/etk.v21i1.22665. 
研究独创性是将组织承诺变量作为中介和研究对象,在交通初创企业中进行研究。本研究的目的是检验组织承诺在工作参与和组织公民行为(OCB)之间的中介作用。本研究旨在发展具有合作伙伴身份的初创公司的人力资源管理知识。偏最小二乘结构方程建模技术用于检验定量数据和假设。本研究的结果是,组织承诺并没有调节工作参与对组织公民行为的影响。此外,工作参与对强迫症有显著的积极影响。这项研究还提供了一个实际的启示,即具有高度承诺的员工不会让他们额外工作,因为作为合作伙伴的地位非常不同,因此需要进一步的讨论。如何引用:Siswanto.,&Masyhuri。(2022)。在线交通驾驶员的组织公民行为:一个中介模型。Etikonomi,21(1),113-126。https://doi.org/10.15408/etk.v21i1.22665.
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引用次数: 1
Policy Socialization and Business Strategy Direction of Eco-Tourism 生态旅游的政策社会化与经营战略方向
IF 0.8 Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.23068
M. A. Esquivias, Lilik Sugiharti, Hilda Rohmawati, I. Jaya
This study aims to estimate the losses of tourism-related sectors and businesses to take recovery steps by disseminating policies and strategic directions. This study uses the Seasonal Autoregressive Integrated Moving Average (SARIMA) to calculate losses. This study indicates that the average percentage of losses in the tourism sector from January to August 2020 is 68% (9,508 million USD) to 69% (10,328 million USD). Several sectors experienced losses, especially accommodation (2978 to 3235 million USD); food and beverages (1750 to 1900 million USD); and shopping (1530 to 1662 million USD). Business actors need to know the socialization of government policies such as fiscal stimulus, CHSE (Cleanliness Health Safety Sustainability) certification, and market reactivation. The direction of the right strategy is also carried out, such as product innovation, improvement of health protocols, digitization, and certification.How to Cite:Esquivias, M. A., Sugiharti, L., Rohmawati, H., & Jaya, I.M.L.M. (2022). Policy Socialization And Business Strategy Direction Of Eco-Tourism. Etikonomi, 21(1), 193-212. https://doi.org/10.15408/etk.v21i1.23068.
本研究旨在通过传播政策和战略方向,估计旅游业相关部门和企业的损失,以采取恢复措施。本研究使用季节性自回归综合移动平均线(SARIMA)来计算损失。这项研究表明,2020年1月至8月,旅游业的平均损失百分比为68%(950.8亿美元)至69%(10.328亿美元)。几个行业出现亏损,尤其是住宿业(2.978亿至32.35亿美元);食品和饮料(17.5亿至19亿美元);以及购物(1.53亿至16.62亿美元)。商业行为者需要了解政府政策的社会化,如财政刺激、CHSE(清洁健康安全可持续性)认证和市场振兴。还实施了正确战略的方向,如产品创新、健康协议的改进、数字化和认证。如何引用:Esquivias,M.A.、Sugiharti,L.、Rohmawati,H.和Jaya,I.M.L.M.(2022)。生态旅游的政策社会化与经营战略方向。Etikonomi,21(1),193-212。https://doi.org/10.15408/etk.v21i1.23068.
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引用次数: 1
Emotionally Intelligent Employees’ Work Outcomes: The Mediating Role of Organizational Commitment 高情商员工工作成果:组织承诺的中介作用
IF 0.8 Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.20541
Hasan Huseyin Uzunbacak, Tuğba Erhan, Tahsin Akçakanat
The present study examines the effect of emotional intelligence on turnover intention and organizational indifference, noting the mediating role of organizational commitment. The current model of the study is considered one of the first attempts in examining these variables in the tourism industry. The structural equation modeling has been used to analyze the sample consisting of hotel department managers who have direct contact with the customers. According to the research results, emotional intelligence and organizational commitment decrease turnover intention and organizational indifference of the hotel department managers. In addition, emotional intelligence has been positively associated with the employees' organizational commitment. Finally, it has been found that organizational commitment mediates the effect of emotional intelligence on turnover intention and organizational indifference. Managers at the hotels should have the high emotional intelligence to establish empathy and perseverance to avoid being indifferent. In order to do this, hotel managers’ commitment should be increased to perceive their job as their own.How to Cite:Uzunbacak, H. H., Erhan, T., & Ak akanat, T. (2022). Emotionally Intelligent Employees’ Work Outcomes: The Mediating Role of Organizational Commitment. Etikonomi, 21(1), 11-40. https://doi.org/10.15408/etk.v21i1.20541
本研究考察了情绪智力对离职倾向和组织冷漠的影响,并注意到组织承诺的中介作用。目前的研究模型被认为是检验旅游业中这些变量的首次尝试之一。本文采用结构方程模型对与顾客直接接触的酒店部门经理进行了实证分析。研究结果表明,情绪智力和组织承诺降低了酒店部门经理的离职倾向和组织冷漠。此外,情绪智力与员工的组织承诺正相关。最后,研究发现组织承诺在情绪智力对离职倾向和组织冷漠的影响中起中介作用。酒店管理者应具备较高的情商,建立同理心和毅力,避免冷漠。为了做到这一点,酒店经理的承诺应该增加,把他们的工作视为自己的工作。引用方式:Uzunbacak, h.h., Erhan, T., & Ak akanat, T.(2022)。高情商员工工作成果:组织承诺的中介作用。中华医学杂志,21(1),11-40。https://doi.org/10.15408/etk.v21i1.20541
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引用次数: 4
Causation between Consumption, Export, Import, and Economic Growth of Oman 阿曼消费、出口、进口与经济增长的关系
IF 0.8 Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.20034
Uzma Khan, A. Khan, Md. Shabbir Alam, Nouf Alkatheery
To examine the causation between consumption, export, import, and economic growth for the Sultanate of Oman using yearly time series data collected from the World Bank for 2000-2018. Further, it was tested by basic statistics, the Bound test with the ARDL model, and the Granger-causality tests. The findings of the Bound test analysis indicate the presence of both long-run and short-run associations among competing variables. The ARDL Model result reflects that imports have both short-run and long-run effects, supported by the Granger Causality tests by indicating the presence of unidirectional causality import to economic growth and import to consumption. The outcome of the study revealed that import is essential for economic growth as imports can absorb foreign technology in the domestic economy that can boost the export and further act as an engine of growth. How to Cite: Khan, U., Khan, A. M., Alam, M. D., & Alkatheery,N. (2022). Causation Between Consumption, Export, Import & Economic Growth of Oman. Etikonomi, 21(1), 67-78. https://doi.org/10.15408/etk.v21i1.20034.
利用从世界银行收集的2000-2018年年度时间序列数据,研究阿曼苏丹国消费、出口、进口和经济增长之间的因果关系。进一步,通过基础统计、ARDL模型的Bound检验和granger因果检验对其进行检验。Bound检验分析的结果表明,竞争变量之间存在长期和短期关联。ARDL模型结果表明进口对经济增长和进口对消费存在单向因果关系,表明进口对经济增长和进口对消费存在单向因果关系,并得到格兰杰因果检验的支持。研究结果表明,进口对经济增长至关重要,因为进口可以吸收国内经济的外国技术,从而促进出口,进而成为经济增长的动力。如何引用:Khan, U, Khan, a.m, Alam, m.d, & Alkatheery,N。(2022)。阿曼消费、出口、进口与经济增长的因果关系中华医学杂志,21(1),67-78。https://doi.org/10.15408/etk.v21i1.20034。
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引用次数: 2
The Circular Economy and Marketing: A Literature Review 循环经济与市场营销:文献综述
IF 0.8 Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22216
Abderahman Rejeb, Karim Rejeb, John G. Keogh
The focus on the circular economy (CE) is currently gaining momentum. In this paper, we examine how the objectives of the CE significantly overlap with those of the new generation of marketing, which emphasizes customer involvement in product design and responsible consumption. While the marketing function is essential for realizing the CE, there is still a lack of studies examining the intersection of these two critical concepts. Methodically, this paper aims to bridge this knowledge gap by conducting a systematic literature review that explains the CE-marketing nexus. In total, 45 studies were thoroughly analyzed, and findings indicate that the intersection between the CE and marketing spans four main research themes; (1) contribution of green marketing to the CE, (2) remanufacturing marketing, (3) product-service systems, and (4) neuromarketing tools. An agenda for future investigation of the CE and marketing concepts is suggested, followed by a brief conclusion. This review is valuable for scholars and managers, including those striving to have an increased understanding of the relationship between the CE and marketing.How to Cite:Rejeb, A., Rejeb, K., Keogh, J. G. (2022). The Circular Economy and Marketing: A Literature Review. Etikonomi, 21(1), 153-176. https://doi.org/10.15408/etk.v21i1.22216.
对循环经济(CE)的关注目前正在增强。在本文中,我们研究了CE的目标与新一代营销的目标是如何显著重叠的,新一代市场营销强调客户参与产品设计和负责任的消费。尽管营销功能对实现CE至关重要,但仍缺乏对这两个关键概念交叉点的研究。从方法上讲,本文旨在通过对CE营销关系进行系统的文献综述来弥合这一知识差距。总共对45项研究进行了深入分析,结果表明,CE和营销之间的交叉跨越了四个主要研究主题;(1) 绿色营销对CE的贡献,(2)再制造营销,(3)产品服务系统,以及(4)神经营销工具。提出了未来CE和营销概念调查的议程,然后给出了简短的结论。这篇综述对学者和管理者很有价值,包括那些努力加深对CE和营销之间关系的理解的人。如何引用:Rejeb,A.、Rejeb、K.、Keogh、J.G.(2022)。循环经济与市场营销:文献综述。Etikonomi,21(1),153-176。https://doi.org/10.15408/etk.v21i1.22216.
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引用次数: 3
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