This research provides an in-depth exploration of the Human Touch Experience (HTE) as a strategy for reducing consumer switching behavior in the financial service industry (Non-Bank). Amidst increasing competition and digitalization, maintaining customer loyalty has become a significant challenge for the industry. The study employed a mixed-methods approach, combining quantitative survey data from 1,207 respondents with qualitative data from 30 in-depth interviews. The findings underscore that high levels of HTE are associated with increased customer satisfaction and loyalty and a decreased intention to switch service providers. Furthermore, financial institutions that incorporate HTE practices into their operations report lower rates of customer churn and higher customer satisfaction and loyalty. The results suggest that, despite the digital revolution, a balance between efficient digital services and personalized human interaction can enhance customer relationships.
{"title":"Human Touch Experience: A Strategy for Reducing Consumer Switching Behavior in The Financial Service Industry","authors":"Anton Dwi Fitriyanto, M. Mulyono","doi":"10.14453/aabfj.v17i5.03","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.03","url":null,"abstract":"This research provides an in-depth exploration of the Human Touch Experience (HTE) as a strategy for reducing consumer switching behavior in the financial service industry (Non-Bank). Amidst increasing competition and digitalization, maintaining customer loyalty has become a significant challenge for the industry. The study employed a mixed-methods approach, combining quantitative survey data from 1,207 respondents with qualitative data from 30 in-depth interviews. The findings underscore that high levels of HTE are associated with increased customer satisfaction and loyalty and a decreased intention to switch service providers. Furthermore, financial institutions that incorporate HTE practices into their operations report lower rates of customer churn and higher customer satisfaction and loyalty. The results suggest that, despite the digital revolution, a balance between efficient digital services and personalized human interaction can enhance customer relationships.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"30 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":"134882600","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}
Choo Ling Suan, Alice Reyna Gondokusumo, Hardijanto Saroso, Diena Dwidienawati, Dicky Hida Syahchari
This research uses the Push-Pull-Mooring Framework to explore the factors influencing smartphone users’ switching intentions, whether between levels of smartphone types within the same brand or across different brands. Using online survey data from 141 Generation Z Smartphone users in Jakarta, respondents have been divided into three segments according to the smartphone price. These are Entry-Level, Mid-Range, and High-End. This study uses the data triangulation research method by utilizing WrapPLS 7.0 and Nvivo 12 software. This study found that in every level of the smartphone, the Entry-level, Mid-range, and High-End, the most significant factor for switching intention is the Push factor. Apart from that, the quantitative analysis demonstrates that six other factors cause Smartphone users to change smartphone brands: convenience, features, durability, needs, user experience, and the price of smartphones.
{"title":"Exploring Switching Intentions Among Generation Z Smartphone Users: A Push-Pull-Mooring Framework Analysis of Factors Across Smartphone Segments","authors":"Choo Ling Suan, Alice Reyna Gondokusumo, Hardijanto Saroso, Diena Dwidienawati, Dicky Hida Syahchari","doi":"10.14453/aabfj.v17i5.06","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.06","url":null,"abstract":"This research uses the Push-Pull-Mooring Framework to explore the factors influencing smartphone users’ switching intentions, whether between levels of smartphone types within the same brand or across different brands. Using online survey data from 141 Generation Z Smartphone users in Jakarta, respondents have been divided into three segments according to the smartphone price. These are Entry-Level, Mid-Range, and High-End. This study uses the data triangulation research method by utilizing WrapPLS 7.0 and Nvivo 12 software. This study found that in every level of the smartphone, the Entry-level, Mid-range, and High-End, the most significant factor for switching intention is the Push factor. Apart from that, the quantitative analysis demonstrates that six other factors cause Smartphone users to change smartphone brands: convenience, features, durability, needs, user experience, and the price of smartphones.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"25 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":"134882621","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. A. Mahdi, N. Nurkholis, Y. Prihatiningtias, Z. Baridwan
This study examines audit quality in the public sector. The theory used in this study is quality, which aims to examine political pressure in weakening the influence of independence, integrity, competence, and professionalism on audit quality. The data in this study were taken using a survey by distributing questionnaires to 123 BPK examiners in the Maluku and North Sulawesi regions and analyzed using Moderate regression analysis with Smart PLS 4. The results showed that independence, integrity, competence, and professionalism affected audit quality. In moderation, political pressure has been shown to moderate integrity on audit quality but not as a moderating variable for the effect of independence, competence, and professionalism on audit quality.
{"title":"Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions","authors":"S. A. Mahdi, N. Nurkholis, Y. Prihatiningtias, Z. Baridwan","doi":"10.14453/aabfj.v17i4.05","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.05","url":null,"abstract":"This study examines audit quality in the public sector. The theory used in this study is quality, which aims to examine political pressure in weakening the influence of independence, integrity, competence, and professionalism on audit quality. The data in this study were taken using a survey by distributing questionnaires to 123 BPK examiners in the Maluku and North Sulawesi regions and analyzed using Moderate regression analysis with Smart PLS 4. The results showed that independence, integrity, competence, and professionalism affected audit quality. In moderation, political pressure has been shown to moderate integrity on audit quality but not as a moderating variable for the effect of independence, competence, and professionalism on audit quality.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"9 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75726543","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}
Integrated reporting is an organization's process of communicating information to stakeholders about value creation from time to time. This report provides material details on an organization's strategy, governance and compensation, achievement, risk, and prospects, as well as the business, social, and environmental context in which it operates. The output of integrated reporting is an integrated report which is the main report of the organization. This study aims to determine the extent to of health sector companies listed on IDX respond to integrated reporting as a future corporate reporting trend. The information was gleaned from annual reports of health firms determined using purposive sampling of 60. To test the hypothesis developed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The findings showed that institutional ownership, managerial ownership, and gender diversity are positively related to integrated reporting. This research can be helpful for policymakers and other regulators for impactful frameworks on integrated reporting.
{"title":"Integrated Reporting Implementation in the Health Sector Industry","authors":"D. W. Hapsari, Khalisha Azzahra Khairunnisa","doi":"10.14453/aabfj.v17i4.09","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.09","url":null,"abstract":"Integrated reporting is an organization's process of communicating information to stakeholders about value creation from time to time. This report provides material details on an organization's strategy, governance and compensation, achievement, risk, and prospects, as well as the business, social, and environmental context in which it operates. The output of integrated reporting is an integrated report which is the main report of the organization. This study aims to determine the extent to of health sector companies listed on IDX respond to integrated reporting as a future corporate reporting trend. The information was gleaned from annual reports of health firms determined using purposive sampling of 60. To test the hypothesis developed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The findings showed that institutional ownership, managerial ownership, and gender diversity are positively related to integrated reporting. This research can be helpful for policymakers and other regulators for impactful frameworks on integrated reporting.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"68 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90540250","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}
M. P. Lonto, E. Sukoharsono, Z. Baridwan, Y. Prihatiningtias
This study explores the measurement of the effectiveness of internal audits from the perception of internal auditors to prevent fraud. It examines the antecedents that affect the effectiveness of internal audits to prevent fraud. This study uses a mixed-method exploratory sequential design approach called instrument development design. This research's unit of analysis is the local government's internal auditor, namely the Financial and Development Supervisory Agency (BPKP), representing the Province of North Sulawesi, and the Inspectorate of the entire Province of North Sulawesi. The data collected were 165 questionnaires, and the analysis technique used PLS. The results of this study, audit effectiveness for fraud prevention is affected by audit quality. Then, the higher the independence of the internal auditor's functions in audit assignment, the better the audit quality, which will increase the effectiveness of internal audit in preventing fraud.
{"title":"The Effectiveness of Internal Audit for Fraud Prevention","authors":"M. P. Lonto, E. Sukoharsono, Z. Baridwan, Y. Prihatiningtias","doi":"10.14453/aabfj.v17i3.11","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.11","url":null,"abstract":"This study explores the measurement of the effectiveness of internal audits from the perception of internal auditors to prevent fraud. It examines the antecedents that affect the effectiveness of internal audits to prevent fraud. This study uses a mixed-method exploratory sequential design approach called instrument development design. This research's unit of analysis is the local government's internal auditor, namely the Financial and Development Supervisory Agency (BPKP), representing the Province of North Sulawesi, and the Inspectorate of the entire Province of North Sulawesi. The data collected were 165 questionnaires, and the analysis technique used PLS. The results of this study, audit effectiveness for fraud prevention is affected by audit quality. Then, the higher the independence of the internal auditor's functions in audit assignment, the better the audit quality, which will increase the effectiveness of internal audit in preventing fraud.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"6 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73664986","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}
Manohar Kapse, Bakki Akhil, N. Elangovan, Vinod Sharma, K. Rajagopal
This paper aims to study the major pollutants of the four metro cities of India before and after covid 19 first wave. The cities considered for the study are Bangalore, Delhi, Mumbai, and Kolkata. The major pollutants considered for the study are PM2.5, PM10, NO, NO2, NOx, SO2, CO, and Ozone. The basic aim of the study is to find the effect of lockdown and covid restrictions on the level of pollutants across the four major cities of India. We used both parametric and non-parametric tests for the analysis using SPSS. From the study, it is clear that there is a significant decrease in all the major pollutants across India's major cities.
{"title":"A Comparative Study of Pollution Levels in Major Cities of India During Covid-19 in India","authors":"Manohar Kapse, Bakki Akhil, N. Elangovan, Vinod Sharma, K. Rajagopal","doi":"10.14453/aabfj.v17i1.16","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.16","url":null,"abstract":"This paper aims to study the major pollutants of the four metro cities of India before and after covid 19 first wave. The cities considered for the study are Bangalore, Delhi, Mumbai, and Kolkata. The major pollutants considered for the study are PM2.5, PM10, NO, NO2, NOx, SO2, CO, and Ozone. The basic aim of the study is to find the effect of lockdown and covid restrictions on the level of pollutants across the four major cities of India. We used both parametric and non-parametric tests for the analysis using SPSS. From the study, it is clear that there is a significant decrease in all the major pollutants across India's major cities.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672348","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 article aims to critically study the literature on the challenges H.E.I.s (Higher Education Institutions) encounter while recruiting faculties and provide opportunities for other researchers to use it as a foundation for future research. The reviewed literature begins broadly with recruitment to gain a comprehensive knowledge of the concept, its origin, differential usage through several decades, and various factors that influenced its effectiveness. Accordingly, the authors did an extensive study considering the breadth and depth of the core problem of the study. The study of the challenges of faculty recruitment has been undertaken in three phases spanning 60 years, and the authors reviewed the literature critically in each category. The authors also cited relevant, valuable documents in this work from 80 countries -represented individually or collectively- on various factors affecting the recruiting process. They are taking into consideration the importance of SDG4 and relating it to the Oman 2040 Vision, which also includes 12 priority areas. These factors constitute challenges to the entire recruitment process considering three perspectives from the H.E.I., the Recruiter, and the perspective of Faculty. Finally, the summary and conclusion of the article give further directions for other researchers in this domain to use the existing contents with excellent references as guidance in their investigations.
{"title":"Faculty Recruitment Practices and SDG4: Challenges and Recommendations","authors":"AlRasbi Nassr, Y. Vidya, Neelam Netra","doi":"10.14453/aabfj.v17i1.06","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.06","url":null,"abstract":"This article aims to critically study the literature on the challenges H.E.I.s (Higher Education Institutions) encounter while recruiting faculties and provide opportunities for other researchers to use it as a foundation for future research. The reviewed literature begins broadly with recruitment to gain a comprehensive knowledge of the concept, its origin, differential usage through several decades, and various factors that influenced its effectiveness. Accordingly, the authors did an extensive study considering the breadth and depth of the core problem of the study. The study of the challenges of faculty recruitment has been undertaken in three phases spanning 60 years, and the authors reviewed the literature critically in each category. The authors also cited relevant, valuable documents in this work from 80 countries -represented individually or collectively- on various factors affecting the recruiting process. They are taking into consideration the importance of SDG4 and relating it to the Oman 2040 Vision, which also includes 12 priority areas. These factors constitute challenges to the entire recruitment process considering three perspectives from the H.E.I., the Recruiter, and the perspective of Faculty. Finally, the summary and conclusion of the article give further directions for other researchers in this domain to use the existing contents with excellent references as guidance in their investigations.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672526","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}
Siti Nurhidayah Mohd Roslen, Cheng Fan Fah, N. Abdul Rahim
We examine the debt holders' wealth effect of Australian firms and the factors that determine firms' decision to issue unit rights. The sample consists of 638 offerings observations spanning from year 2000 to 2014. Probability of default has been used as the proxy for debt holders wealth. We also use probit model to gauge determinants of firms' choice in issuing unit rights. As the robustness test, logit model was also presented. Aligned with Sequential Financing Hypothesis by Schultz (1993) and Signaling Hypothesis as in Chemmanur and Fulghieri (1997), we find that firms with small size, low issuance proceeds, high risk, low managerial ownership and positive growth prospect tend to issue unit rights. We also obtain findings that support to Leverage Risk Reduction Hypothesis which suggest that debt holders' return is favorably affected by lower financial leverage.
{"title":"Wealth Impact of Unit Rights Offerings to Debt Holders: Evidence from Australia","authors":"Siti Nurhidayah Mohd Roslen, Cheng Fan Fah, N. Abdul Rahim","doi":"10.14453/aabfj.v17i4.08","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.08","url":null,"abstract":"We examine the debt holders' wealth effect of Australian firms and the factors that determine firms' decision to issue unit rights. The sample consists of 638 offerings observations spanning from year 2000 to 2014. Probability of default has been used as the proxy for debt holders wealth. We also use probit model to gauge determinants of firms' choice in issuing unit rights. As the robustness test, logit model was also presented. Aligned with Sequential Financing Hypothesis by Schultz (1993) and Signaling Hypothesis as in Chemmanur and Fulghieri (1997), we find that firms with small size, low issuance proceeds, high risk, low managerial ownership and positive growth prospect tend to issue unit rights. We also obtain findings that support to Leverage Risk Reduction Hypothesis which suggest that debt holders' return is favorably affected by lower financial leverage.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"55 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91211055","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}
H. Haryanto, Harry Suharman, P. Koeswayo, Haryono Umar
{"title":"Does Internal Control Promote Employee Engagement Drivers? A Systematic Literature Review","authors":"H. Haryanto, Harry Suharman, P. Koeswayo, Haryono Umar","doi":"10.14453/aabfj.v17i4.12","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.12","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"113 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80140917","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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