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The Influence of Good Corporate Governance and Profitability on Tax Aggressivity with Company Size as a Moderation Variable 以公司规模为调节变量,良好公司治理和盈利能力对税收积极性的影响
Pub Date : 2024-01-11 DOI: 10.47191/jefms/v7-i1-18
Sely Megawati Wahyudi
This study aims to examine and determine the effect of Good Corporate Governance and profitability on tax aggressiveness. The research method used is a quantitative method. The data used is secondary data in the form of financial reports of mining sector companies listed on the Indonesia Stock Exchange for 4 observation periods, namely between 2018-2021 obtained from the official IDX website and company website. Determination of the sample using purposive sampling so that the data obtained were 13 mining companies and 52 research sample data. Furthermore, the data analysis used is an analysis in the form of multiple linear regression tests. The results showed that good corporate governance has no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, firm size has not moderated the effect of profitability on tax aggressiveness and firm size has not moderated the effect of institutional ownership on tax aggressiveness.
本研究旨在研究和确定良好公司治理和盈利能力对税收积极性的影响。采用的研究方法是定量方法。使用的数据是从印尼证券交易所(IDX)官方网站和公司网站获取的在印尼证券交易所上市的矿业公司在 4 个观察期(即 2018-2021 年)的财务报告形式的二手数据。使用目的性抽样确定样本,因此获得的数据为 13 家矿业公司和 52 个研究样本数据。此外,数据分析采用的是多元线性回归检验的分析方法。结果表明,良好的公司治理对税收激进性没有影响,盈利能力对税收激进性没有影响,公司规模没有调节盈利能力对税收激进性的影响,公司规模没有调节机构所有权对税收激进性的影响。
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引用次数: 0
Does Audit Quality Reduce Tax Avoidance? 审计质量能否减少避税?
Pub Date : 2024-01-08 DOI: 10.47191/jefms/v7-i1-12
Dika Puspitaningrum, Taufiq Arifin
This study aims to provide empirical evidence on the influence of thin capitalization, transfer pricing, and audit quality on tax avoidance. The dependent variable in this study is tax avoidance using Effective Tax Rate (ETR) proxies and dummy tax haven categories. Meanwhile, the independent variables in this study are thin capitalization with MAD ratio proxies and transfer pricing measured using related party receivables proxies. Furthermore, this study also uses a moderation variable, namely audit quality. Audit quality is measured using Big Four KAP proxies and dummy auditors industry specialization. This research uses a sample of 250 manufacturing company listed on the Indonesia Stock Exchange in 2018-2022. The results of this study show that transfer pricing affects tax avoidance, and audit quality can mitigate the influence of thin capitalization and transfer pricing affects tax avoidance.
本研究旨在就资本弱化、转让定价和审计质量对避税的影响提供经验证据。本研究的因变量是使用有效税率(ETR)代理变量和虚拟避税天堂类别得出的避税情况。同时,本研究中的自变量是以 MAD 比率为代表的薄资本化和以关联方应收账款为代表的转让定价。此外,本研究还使用了一个调节变量,即审计质量。审计质量使用四大 KAP 代用指标和虚拟审计师行业专业化来衡量。本研究以 2018-2022 年在印尼证券交易所上市的 250 家制造业公司为样本。本研究结果表明,转让定价会影响避税,而审计质量可以减轻薄资本化和转让定价对避税的影响。
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引用次数: 0
The Influence of Village Funds and Original Village Income on the Village Development Index in Balesari Village, Malang District 马朗县 Balesari 村的村级资金和村级原始收入对村级发展指数的影响
Pub Date : 2024-01-08 DOI: 10.47191/jefms/v7-i1-10
Nurika Restuningdiah, Rizky Firmansyah, Ach Littausil Arzaq
The aim of this research is to identify the influence of village funds and village original income on the village development index in Balesari Village, Malang Regency. This research uses a quantitative approach with data on village funds, village original income, and village development index for Balesari Village from 2019 to 2022. Regression analysis was carried out using E-Views software. The results showed that village funds and village original income had no effect on village index building Balesari Village. This is because Balesari Village is in the process of pioneering BUMDes with the potential of its village's natural wealth, thus influencing the distribution of village funds which are more focused on BUMDes development which is expected to have a direct impact on Developing Village Index in the future.
本研究的目的是确定村资金和村原始收入对马朗地区巴莱萨里村发展指数的影响。本研究采用定量方法,使用了 2019 年至 2022 年 Balesari 村的村级资金、村级原始收入和村级发展指数的数据。使用 E-Views 软件进行了回归分析。结果显示,村庄资金和村庄原始收入对 Balesari 村的村庄指数建设没有影响。这是因为 Balesari 村正在利用本村的自然财富潜力开拓 BUMDes,从而影响了村级资金的分配,而村级资金更侧重于 BUMDes 的发展,预计未来将对发展村庄指数产生直接影响。
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引用次数: 0
Reward Packages and Employee Performance of Commercial Banks in Delta State, Nigeria 尼日利亚三角洲州商业银行的奖励方案与员工绩效
Pub Date : 2024-01-08 DOI: 10.47191/jefms/v7-i1-11
Enai Benalayeifa, Dr. U.Y. Okwuise (Phd)
The study assessed reward packages and employee performance of commercial banks in Delta State, Nigeria and determined the effect of recognition on employee performance; the effects of bonuses on employee performance in commercial banks and the effects of health insurance on employee performance in commercial banks in Delta State. The cross-sectional design was used specifically for the survey method. 355 samples were collected from bank employees selected from eight (8) major commercial banks (Zenith Bank, First Bank, United Bank of Africa, United Bank of Africa, Guaranty Trust Bank, Access Bank, Unity Bank, Fidelity Bank and Ecobank) in Delta State were used for the study. The instruments for data collection were research survey method and validated by using Cronbach experimental design and experts in the Department of Business Administration. The reliability of the instrument was established using Cronbach method which yielded co-efficient index as pretest of 0.81. Data were collected by administering 355 copies of the questionnaire of which 342 were retrieved. The data obtained were analyzed using mean, standard deviation, and multiple regressions. The result of the hypotheses tested showed that recognition, bonuses, and health insurance have significant effects on employee performance in commercial banks in Delta State. The study revealed that the facets of reward packages such as recognition, bonuses, and health insurance could significantly affect employee performance in commercial banks in Delta State. It was recommended that commercial banks should consider all factors like recognition, bonuses, and health insurance which have significant effects of employee performance in commercial banks in Delta State. The study contributed to knowledge by revealing the importance of reward packages on employee performance in commercial banks in Delta State.
本研究评估了尼日利亚三角洲州商业银行的奖励方案和员工绩效,并确定了表彰对员工绩效的影响、奖金对商业银行员工绩效的影响以及医疗保险对三角洲州商业银行员工绩效的影响。调查方法特别采用了横截面设计。研究从三角洲州八(8)家主要商业银行(真尼斯银行、第一银行、非洲联合银行、非洲联合银行、担保信托银行、Access 银行、团结银行、富达银行和经济银行)的银行员工中收集了 355 个样本。数据收集工具采用研究调查法,并通过克朗巴赫实验设计和工商管理系的专家进行验证。使用 Cronbach 方法确定了工具的可靠性,得出的系数指数为 0.81。通过发放 355 份问卷收集数据,其中收回 342 份。所得数据采用平均值、标准差和多元回归法进行分析。假设检验结果表明,表彰、奖金和医疗保险对三角州商业银行员工绩效有显著影响。研究表明,表彰、奖金和医疗保险等奖励方案的各个方面都会对三角州商业银行的员工绩效产生重大影响。建议商业银行考虑所有对三角州商业银行员工绩效有重大影响的因素,如表彰、奖金和医疗保险。本研究揭示了奖励方案对三角洲州商业银行员工绩效的重要性,从而为相关知识的普及做出了贡献。
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引用次数: 0
Random Forest Analysis of Exogenous Variables Impacting Rice Production in the Philippines 影响菲律宾水稻生产的外生变量的随机森林分析
Pub Date : 2024-01-08 DOI: 10.47191/jefms/v7-i1-13
Vicente E. Montano, Maria Teresa S. Bulao
This research examines the relationship of rice production as the endogenous variable in a production function theory that considers key exogenous factors such as fertilizer consumption, irrigation water use, agricultural machinery, poverty rate, and agricultural land area. The study reveals the interdependencies shaping rice production in the Philippines. Applying the Cobb- Douglas function enhanced through the random forest regression algorithm establishes fertilizer consumption's focal role, focusing its essential impact on rice yields. Proper allocation of irrigation, access to agriculture machinery, poverty alleviation, and effective land use appear as significant contributors to overall production, defining 98% of the variability in rice production in random forests in both the in-sample and out-of-sample results. The findings emphasize the necessity for holistic strategies in agricultural planning, aiming for targeted interventions in fertilizer management, irrigation infrastructure, mechanized farming, poverty alleviation, and land-use.
本研究探讨了水稻生产作为生产函数理论中的内生变量与化肥消耗、灌溉用水、农业机械、贫困率和农业用地面积等关键外生因素之间的关系。研究揭示了影响菲律宾水稻生产的相互依存关系。通过随机森林回归算法增强柯布-道格拉斯函数的应用,确定了化肥消费的核心作用,并重点关注其对水稻产量的重要影响。灌溉的合理分配、农业机械的使用、扶贫和土地的有效利用似乎对总体产量有重要贡献,在样本内和样本外的结果中,随机森林定义了水稻产量变异的 98%。研究结果强调了在农业规划中采取整体战略的必要性,目的是在肥料管理、灌溉基础设施、机械化耕作、扶贫和土地利用方面采取有针对性的干预措施。
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引用次数: 0
The Role of Brand Image and Brand Awareness in Micro, Small, and Medium Enterprises (MSMEs) Toward Tiktok Social Media Marketing Activities 微型、小型和中型企业(MSMEs)的品牌形象和品牌意识对 Tiktok 社交媒体营销活动的作用
Pub Date : 2023-12-31 DOI: 10.47191/jefms/v6-i12-39
Fayza Aliyya Ramadhani, Nurjanti Takarini
This study aims to examine how important the role of brand image and brand awareness in MSMEs is to TikTok social media marketing activities. The research was conducted using quantitative methods through distributing questionnaires to 52 respondents who followed Slinkywhite's TikTok account. Data collection was carried out from October to November 2023 and processed using Partial Least Square (PLS). With the research results that Social Media Marketing Activities have a positive effect on Brand Image and Brand Awareness.
本研究旨在探讨中小微企业的品牌形象和品牌意识对 TikTok 社交媒体营销活动的重要作用。研究采用定量方法,向 52 名关注 Slinkywhite TikTok 账户的受访者发放问卷。数据收集于 2023 年 10 月至 11 月进行,并使用偏最小二乘法(PLS)进行处理。研究结果表明,社交媒体营销活动对品牌形象和品牌认知度有积极影响。
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引用次数: 0
The Effect of Tiktok Live Streaming on Consumer Purchase Intention and Gift Giving Intention on Slinkywhite Collagen Drink Products 嘀嗒直播对消费者购买斯林奇白胶原蛋白饮料产品的意向和送礼意向的影响
Pub Date : 2023-12-31 DOI: 10.47191/jefms/v6-i12-40
Alkhila Habibatul Jannah, Nurjanti Takarini
E-commerce live streaming is a form of business model that sells goods or services directly to consumers through live broadcasts on e-commerce platforms or social media. This study aims to examine the effect of e-commerce live streaming in the Tiktok application on purchase intention and consumer gift giving on Slinkywhite collagen drink products. This study uses a quantitative method by distributing questionnaires with a sample size of 91 people. The analysis method used is Partial Least Square (PLS). Based on the research results, telepresence, guidance shopping, and metavoicing variables have a positive effect on purchase intention and gift giving intention mediated by swift guanxi, while flow variables have no effect on purchase intention and gift giving intention.
电商直播是一种通过电商平台或社交媒体上的直播直接向消费者销售商品或服务的商业模式。本研究旨在探讨嘀嗒应用中的电商直播对Slinkywhite胶原蛋白饮料产品的购买意向和消费者礼品赠送的影响。本研究采用定量方法,发放调查问卷,样本量为 91 人。采用的分析方法是偏最小二乘法(PLS)。研究结果表明,telepresence、guiding shopping 和 metavoicing 变量对购买意向和送礼意向有积极影响,而流量变量对购买意向和送礼意向没有影响。
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引用次数: 0
When Service Quality Has a Greater Influence on Customer Satisfaction than Promotion: Empirical Study on Galvalum Companies 当服务质量比促销对客户满意度的影响更大时:对金属公司的实证研究
Pub Date : 2023-12-30 DOI: 10.47191/jefms/v6-i12-37
Kurnia Ayu Lestari, Chusnul Rofiah
In the contemporary retail landscape, understanding the intricate relationships between promotional methods, service quality, and customer satisfaction is imperative for businesses striving to navigate a competitive environment. This research, conducted at Galvalum Store, contributes to the broader discourse on retail management and marketing by investigating the specific dynamics at play within this unique retail setting. The empirical analysis reveals that, at the Galvalum Store, promotion does not exhibit a statistically significant effect on customer satisfaction. Conversely, the study establishes a robust and statistically significant relationship between service quality and customer satisfaction at the Galvalum Store. Furthermore, the simultaneous effects of promotion and service quality on customer satisfaction are analyzed, revealing that both variables collectively impact customer satisfaction. The coefficient of determination, while indicating a moderate predictive power of 63.2%, suggests that there may be additional variables influencing customer satisfaction that warrant further exploration. The study recommends incorporating qualitative methods, such as customer surveys or interviews, to provide contextual insights and enrich the quantitative findings. In conclusion, this research contributes to the understanding of customer satisfaction dynamics at the Galvalum Store, shedding light on the specificities of promotional and service-related influences. The findings offer actionable insights for businesses seeking to optimize their retail strategies and enhance customer satisfaction in a dynamic and competitive market environment.
在当代零售业中,了解促销方法、服务质量和顾客满意度之间错综复杂的关系,对于努力在竞争激烈的环境中生存的企业来说至关重要。本研究在 Galvalum 商店进行,通过调查在这一独特零售环境中发挥作用的具体动态,为零售管理和营销方面的广泛讨论做出了贡献。实证分析表明,在 Galvalum 商店,促销对顾客满意度的影响在统计学上并不显著。相反,本研究在 Galvalum 商店的服务质量和顾客满意度之间建立了稳固的、统计意义上的显著关系。此外,研究还分析了促销和服务质量对顾客满意度的同步影响,结果显示这两个变量共同影响着顾客满意度。测定系数虽然显示出 63.2% 的中等预测能力,但表明可能还有其他变量影响着顾客满意度,值得进一步探讨。研究建议采用定性方法,如客户调查或访谈,以提供背景见解,丰富定量研究结果。总之,本研究有助于了解 Galvalum 商店的顾客满意度动态,揭示促销和服务相关影响因素的特殊性。研究结果为企业在充满活力和竞争的市场环境中优化零售战略、提高顾客满意度提供了可操作的见解。
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引用次数: 0
Determinants of Investment Decision Making Based on Subjective Norms, Behavioral Control, Heuristic Behavior, and Demographic Factors 基于主观规范、行为控制、启发式行为和人口因素的投资决策决定因素
Pub Date : 2023-12-30 DOI: 10.47191/jefms/v6-i12-38
Adella Wulandari Rahayu, Wida Purwidianti, Naelati Tubastuvi, Y. Aryoko
This study aimed to examine the effect of subjective norms, behavioral control, heuristic behavior, educational demographic factors, occupational demographic factors, and income demographic factors on the investment decisions of all investors in the Banyumas Regency. This research uses quantitative methods using 129 respondents, namely individuals who have made investment decisions. The data source of this research is primary data obtained from the distribution research questionnaires. The results of this study show that subjective norms affect investment decisions, behavior control affects investment decisions, heuristic behavior affects investment decisions, educational demographic factors do not affect investment decisions, occupational demographic factors do not affect investment decisions, and income demographic factors do not affect investment decisions. This finding also explains the implication that subjective norms, behavioral control, and heuristic behavior will support individuals in making an investment decision. The more positively an individual uses these factors, the better they make decisions. In contrast, demographic factors in this study do not support a person in deciding because income, occupation, and education are not the main determinants in decision-making.
本研究旨在探讨主观规范、行为控制、启发式行为、教育人口学因素、职业人口学因素和收入人口学因素对班尤马斯地区所有投资者的投资决策的影响。本研究采用定量方法,使用了 129 名受访者,即做出投资决策的个人。本研究的数据来源是通过发放研究问卷获得的原始数据。研究结果表明,主观规范影响投资决策,行为控制影响投资决策,启发式行为影响投资决策,教育人口因素不影响投资决策,职业人口因素不影响投资决策,收入人口因素不影响投资决策。这一发现也解释了主观规范、行为控制和启发式行为将支持个人做出投资决策的含义。个人越积极地使用这些因素,他们就越能做出更好的决策。与此相反,本研究中的人口因素并不支持个人做出决策,因为收入、职业和教育程度并不是决策的主要决定因素。
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引用次数: 0
Beyond Borders: Socio-Economic Dynamics and Demographic Profiles Shaping Migration Patterns of Romanian Doctors Across EU 超越国界:影响罗马尼亚医生跨欧盟移民模式的社会经济动态和人口概况
Pub Date : 2023-12-29 DOI: 10.47191/jefms/v6-i12-36
Mihaela Matei, Mihaela Iordache
Healthcare professional migration has emerged as a global phenomenon, underscoring the need to comprehend migrant doctors' patterns and characteristics for effective policymaking and workforce planning. The paper analyses medical practitioners' migration across European countries. Through a quantitative survey, it unveils socio-demographic and professional attributes specific to Romanian doctors. The study explores correlations between the demographic and professional attributes of Romanian migrant doctors and the socio-economic traits of destination countries. Employing clustering analysis, the research identifies four distinct clusters, revealing variations in medical specialisations, income levels, marital statuses, and durations of stay across different European countries. These findings provide a comprehensive understanding of migration patterns among Romanian doctors. More research is needed to investigate factors influencing Romanian doctors' migration decisions and experiences and compare their profiles to those of migrant doctors from other countries. Understanding these patterns can help healthcare workforce planning, recruitment strategies, and policy development.
医疗保健专业人员的移民已成为一种全球现象,这突出表明有必要了解移民医生的模式和特点,以便进行有效的政策制定和劳动力规划。本文分析了欧洲各国医疗从业人员的移民情况。通过定量调查,本文揭示了罗马尼亚医生特有的社会人口和职业特征。研究探讨了罗马尼亚移民医生的人口和专业特征与目的地国社会经济特征之间的相关性。通过聚类分析,研究发现了四个不同的聚类,揭示了不同欧洲国家在医学专业、收入水平、婚姻状况和居留时间方面的差异。这些研究结果有助于全面了解罗马尼亚医生的移民模式。还需要开展更多研究,调查影响罗马尼亚医生移民决定和移民经历的因素,并将他们的情况与其他国家的移民医生进行比较。了解这些模式有助于医疗保健劳动力规划、招聘战略和政策制定。
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引用次数: 0
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