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The Impact of Work Conflict and Work Stress on Organizational Commitment: The Mediating Role of Motivation 工作冲突和工作压力对组织承诺的影响:动机的中介作用
Pub Date : 2024-07-15 DOI: 10.9734/sajsse/2024/v21i7855
Ahmad Baihaqy
Aims: This study examines the influence of job conflict, work-related stress, and employee motivation on organizational commitment, addressing their critical importance to organizational sustainability and employee commitment levels. Study Design: This is a quantitative research study. Methodology: Data were collected through surveys from a diverse sample of employees. Structural Equation Modeling (SEM) was applied using tools such as SPSS, Partial Least Square (PLS), and the Sobel Test to analyze the data. Results: The findings indicate that job conflict directly influences organizational commitment, whereas work stress does not have a direct impact. However, work stress significantly affects employee motivation, which subsequently impacts organizational commitment. Motivation serves as a mediator between job stress and organizational commitment, a relationship not observed with job conflict. Conclusion: This study contributes to the literature by elucidating the complex relationships        among job stress, workplace conflict, and motivation, highlighting the mediating role of motivation in the link between job stress and organizational commitment. Future research should consider longitudinal designs and a broader range of industries to enhance the generalizability of these findings.
研究目的:本研究探讨了工作冲突、与工作相关的压力和员工动机对组织承诺的影响,探讨了它们对组织可持续性和员工承诺水平的至关重要性。研究设计:这是一项定量研究。研究方法:通过对不同员工的抽样调查收集数据。使用 SPSS、偏最小平方(PLS)和 Sobel 检验等工具,应用结构方程模型(SEM)分析数据。结果研究结果表明,工作冲突直接影响组织承诺,而工作压力则没有直接影响。然而,工作压力会极大地影响员工的积极性,进而影响组织承诺。工作动机是工作压力和组织承诺之间的中介,而工作冲突则不存在这种关系。结论本研究阐明了工作压力、工作场所冲突和动机之间的复杂关系,强调了动机在工作压力和组织承诺之间的中介作用,从而为相关文献做出了贡献。今后的研究应考虑纵向设计和更广泛的行业范围,以提高这些研究结果的普遍性。
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引用次数: 0
British Forest Laws in India: Disruption of Ecological Balance, Livelihoods, Traditions and Customs 英国在印度的森林法:破坏生态平衡、生计、传统和习俗
Pub Date : 2024-07-13 DOI: 10.9734/sajsse/2024/v21i7854
Ms Bhumika, Sanjeev Kumar
The aim of the article is to analyze the British Forest Policy in Colonial India and its impacts comprehensively. Indian States' minimal intrusion into Forests and its inhabitants was breached by the British to the utmost exploitation of Forest Resources as well as its people. The time period of the study includes 19th and 20th century colonial India with special focus on Central India. The Study Design and Methodology used includes reading and analyzing various Primary and Secondary Sources including books, research papers, seminars, National Archives Reports, GIS mapping etc. By all the analysis, one can formulate the Results as such that the British because of their own considerations like Timber procurement and increasing land revenue, started controlling forest resources by prohibiting or banning traditional forest practices by the local people like hunting, shifting cultivation or grazing of cattle by bringing out legislations like The Indian Forest Acts. All these changes led to tempering with Forests like growing Sal, Teak and Deodar instead of local trees, clearing forests for cultivation or developing hunting as a Sport added to the Environmental, Economic and Social woes for Indians although they reaped humongous benefits for the British. The locals tried to protest in various ways but they were either crushed or placated with minimal reforms and if still not succumbed then were branded as Criminal Tribes under draconian Act of Criminal Tribes Act. Thus the colonial State tried to maintain its hegemony by using all means.
本文旨在全面分析英国在印度殖民地时期的森林政策及其影响。印度各邦对森林及其居民的干涉极少,但英国人却对森林资源及其居民进行了最大限度的开发。研究的时间段包括 19 世纪和 20 世纪的印度殖民地时期,重点是中印度。采用的研究设计和方法包括阅读和分析各种第一手和第二手资料,包括书籍、研究论文、研讨会、国家档案馆报告、地理信息系统地图等。通过所有分析,我们可以得出这样的结果:英国人出于木材采购和增加土地收入等自身考虑,开始控制森林资源,通过制定《印度森林法》等法律,禁止或取缔当地人的传统森林活动,如狩猎、轮垦或放牧。所有这些变化都导致了对森林的改造,如种植盐树、柚木和檀香树而不是当地树木,开垦森林用于耕种或将狩猎发展为一项体育运动,这些都加剧了印度人在环境、经济和社会方面的困境,尽管英国人从中获得了巨大的利益。当地人试图以各种方式提出抗议,但不是被镇压,就是被安抚,只进行了最低限度的改革,如果仍不屈服,就会被打上严厉的《犯罪部落法》(Criminal Tribes Act)的烙印。因此,殖民国家试图利用一切手段维持其霸权。
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引用次数: 0
Digitalisation, Banking Stability and Nigeria's Economic Growth Trajectory 数字化、银行业稳定性与尼日利亚经济增长轨迹
Pub Date : 2024-07-09 DOI: 10.9734/sajsse/2024/v21i7853
Sunday Enebeli-Uzor
The integration of digital technologies in banking operations has become a cornerstone of economic policy to promote financial stability and foster economic growth. This study examines the interplay between digitalisation and banking industry stability and economic growth in Nigeria. Annual time series data spanning 1981 to 2022, except for the digitalisation variable (web payment) which covers a shorter period, was collected from the Central Bank of Nigeria’s Statistical Bulletin. Using the Least Squares estimator to analyse the multiple regression model, the study found that digitalisation and financial deepening negatively impact economic growth due to digital prematurity and financial shallowness. However, bank stability and bank assets positively influence economic growth. The study concludes that although digitalisation and financial deepening have the potential to enhance growth, as seen in studies for other nations, Nigeria’s digital maturity level is too low to propel economic growth effectively. Nonetheless, stability in the Nigerian banking industry and bank assets contribute positively to the country’s economic growth trajectory. The study suggests that banks should invest more in digital transformation to foster economic growth. Additionally, banks should provide more credit to private sector and integrate the unbanked population into formal banking processes to enhance financial deepening, which is a key driver of growth in both aspiring and regional peer countries of Nigeria. Finally, banks should continue to build a strong asset base, not only for regulatory purposes but also to leverage large assets for valuation benefits, collateral for loans, risk exposure diversity, competitive advantage, and growth opportunities.
将数字技术融入银行业务已成为促进金融稳定和经济增长的经济政策基石。本研究探讨了尼日利亚数字化与银行业稳定和经济增长之间的相互作用。除了数字化变量(网络支付)的时间跨度较短外,本研究从尼日利亚中央银行的《统计公报》中收集了 1981 年至 2022 年的年度时间序列数据。研究使用最小二乘估计法分析了多元回归模型,发现数字化和金融深化对经济增长有负面影响,原因是数字化不成熟和金融浅薄。然而,银行稳定性和银行资产对经济增长有积极影响。研究得出结论,虽然数字化和金融深化具有促进经济增长的潜力,但正如对其他国家的研究所示,尼日利亚的数字化成熟度太低,无法有效推动经济增长。不过,尼日利亚银行业和银行资产的稳定性对该国的经济增长轨迹起到了积极作用。研究建议,银行应加大对数字化转型的投资,以促进经济增长。此外,银行应向私营部门提供更多信贷,并将无银行账户的人口纳入正规银行流程,以加强金融深化,这是尼日利亚有抱负的国家和地区同类国家经济增长的主要驱动力。最后,银行应继续建立强大的资产基础,这不仅是出于监管目的,也是为了利用大额资产获得估值收益、贷款抵押、风险敞口多样性、竞争优势和增长机会。
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引用次数: 0
Exploring for the Change in Change of Employment Status Over Time 探索就业状况随时间变化的原因
Pub Date : 2024-07-09 DOI: 10.9734/sajsse/2024/v21i7852
Saima Ishaque, A. Satti
The study seeks to explore for presence of dissimilar developmental paths in employment status of American individuals. The empirical longitudinal exercise is conducted with hybrid latent class growth model and latent class growth mixtures. For testing the hypothesis of heterogeneous subgroups within employment status data three mainstream modelling variants of growth modelling are tested and elaborated in terms of model performance. Progressive employment status based typology is found robust to alternative model specifications voting for presence of clustered growth patterns in experiencing employment status over time. The resulted employment status based typology describes three clusters of active, inactive and mediocre active participants in terms of moving between various stages of employment status for the age span of 18years to 35 years i.e., from adult to post adult prime working life years. The presented approach to understand and explore employment status is novel perspective compared to classic survey based employment status data.
本研究旨在探索美国人就业状况中是否存在不同的发展路径。采用混合潜类增长模型和潜类增长混合物进行了实证纵向研究。为了检验就业状况数据中的异质亚群假设,对增长模型的三种主流建模变体进行了测试,并从模型性能方面进行了阐述。结果发现,基于就业状况的渐进式类型学对其他模型规格是稳健的,可以投票决定是否存在随着时间推移就业状况的集群增长模式。由此产生的基于就业状况的类型学描述了 18 岁至 35 岁年龄跨度(即从成年到成年后的黄金工作年限)内就业状况不同阶段之间变化的活跃参与者、不活跃参与者和平庸活跃参与者三个群组。与传统的基于调查的就业状况数据相比,本文提出的了解和探讨就业状况的方法是一个新颖的视角。
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引用次数: 0
Bibliometric Analysis on Rural Non-farm Sector: Study on Scopus Database During 1990-2022 农村非农部门的文献计量分析:1990-2022 年 Scopus 数据库研究
Pub Date : 2024-07-03 DOI: 10.9734/sajsse/2024/v21i7851
Liya Teressa Alex
The rural non-farm sector is increasingly playing an essential role in the development of rural areas around the world. Specifically, as agriculture in the region's contribution to the economy declines, the rural non-farm sector will need to increasingly become a significant provider of employment and income to many rural people. However, rural non-farm employment is not a substitute for employment in agriculture but rather an additional measure. Promoting the rural non-farm sector should be undertaken within the border context of rural development. Bibliometric analysis is a rare contribution to the field of Rural Non-Farm research. Therefore, a bibliometric analysis of the publications may provide a direction for future research and a detailed topic analysis. The global literature about Rural Non-Farm published between 1990 and 2022 was scanned from the Scopus database. The keywords used to get the relevant publications are given as "Rural" AND "Non-Farm" in the search criteria "Article Title, Abstract, Keyword". A total of 1135 papers were chosen for this study to conduct bibliometric analysis. VOSviewer is used to carry out the bibliometric analysis. VOS viewer software was used to create maps based on network data of scientific publications displaying relationships among researchers, countries, and scientific journals. Author keywords are used to explore the co-occurrence of different terms connected to rural non-farm research. Results reveal close and robust interconnections between the top authors, suggesting a solid research link. "Poverty", "Agriculture" "Rural Development", and "non-farm employment" are the keywords the authors most repeatedly use. "World Development" Journal has the highest number of citations (2607) with a total link strength of 172. The United States and India have the highest number of articles in the Rural Non-Farm Sector. This study on Rural Non-Farm would help future researchers gain significant insights into the current status of existing literature and assist in conducting a qualitative literature review.
农村非农产业在世界各地农村地区的发展中发挥着越来越重要的作用。具体而言,随着本区域农业对经济的贡献不断下降,农村非农产业需要日益成为许多农村人口就业和收入的重要提供者。然而,农村非农就业并不能替代农业就业,而是一种补充措施。促进农村非农产业的发展应在农村发展的大背景下进行。文献计量分析是对农村非农研究领域的一个难得的贡献。因此,对出版物进行文献计量分析可为今后的研究和详细的专题分析提供一个方向。我们从 Scopus 数据库中扫描了 1990 年至 2022 年间发表的有关农村非农的全球文献。在搜索条件 "文章标题、摘要、关键词 "中,使用了 "农村 "和 "非农 "这两个关键词来获取相关出版物。本研究共选择了 1135 篇论文进行文献计量分析。使用 VOSviewer 进行文献计量分析。VOS Viewer 软件根据科学出版物的网络数据绘制地图,显示研究人员、国家和科学期刊之间的关系。作者关键词用于探索与农村非农研究相关的不同术语的共同出现情况。结果显示,排名靠前的作者之间有着密切而紧密的相互联系,这表明他们之间有着牢固的研究联系。"贫困"、"农业"、"农村发展 "和 "非农就业 "是作者重复使用最多的关键词。"世界发展 "期刊的引用次数最多(2607 次),总链接强度为 172。美国和印度在农村非农部门的文章数量最多。这项关于农村非农部门的研究将有助于未来的研究人员深入了解现有文献的现状,并有助于开展定性文献综述。
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引用次数: 0
The Effect of ESG Risk Ratings, Board Size and Gender Diversity on Financial Performance: Econometric Case Study Indonesia 90 Companies 2020-2023 环境、社会和公司治理风险评级、董事会规模和性别多样性对财务业绩的影响:2020-2023 年印度尼西亚 90 家公司计量经济学案例研究
Pub Date : 2024-07-01 DOI: 10.9734/sajsse/2024/v21i7850
Nabil Umar Bayu Wisanggeni, Ika Yustina Rahmawati
Aims: This study examines the influence of ESG Risk Ratings and the size of corporate boards on financial results. Furthermore, It investigates the impact of gender diversity on ESG Risk Ratings, Board Size, and the subsequent impact on Financial Performance. Study Design: In this case study, CFP is variable dependent, ESG and BS is variable independent, GD is the moderating variable, while Dar, LV, GR, and SZ are control variables. Place and Duration of Study: This study employs panel data from enterprises that meet the purposive sample requirements for the period of 2020-2023. Methodology: This study employs EViews 12 statistical software to conduct various tests, including the Descriptive Statistical Test, Model Selection Test, Multicollinearity and Heteroscedasticity Test, and Panel Data Regression Test. This study used purposive sampling method for sample selection. FP evaluated by the ratio of net income to total assets (ROA), ESG obtained from Morningstar Sustainalytics, BS determined by the total number of directors who serve on it, and GD is assessed by calculating the proportion of female board members. Result: The results of this inquiry indicate that ESG does not have an impact on FP, as demonstrated by the β = 0.0031 and Prob. = 0.3189 value. A different one independent variable, BS, also has no effect on FP, as evidenced by the value of β = 0.0096 and Prob. = 0.2130. As we transition to the moderation variable, it is evident that the GD variable does not moderate the relationship between ESG and FP (β = -0.011, Prob. = 0.3555). Meanwhile, the relationship between BS and FP is weakened by GD (β = -0.058, Prob. = 0.026). Conclusion: This study conclude that financial performance doesn’t influenced by ESG risk ratings and Board size. Beside, gender diversity weakens relationship between ESG and FP. The findings of this study have significant consequences for corporations, as they shed light on the elements that influence a company's financial performance, particularly with regard to sustainability standards. Further research can include variables such as comparison female directors and others.
目的:本研究探讨了环境、社会和公司治理风险评级和公司董事会规模对财务业绩的影响。此外,本研究还探讨了性别多样性对环境、社会和公司治理风险评级、董事会规模的影响,以及随后对财务业绩的影响。研究设计:在本案例研究中,CFP 为因变量,ESG 和 BS 为自变量,GD 为调节变量,Dar、LV、GR 和 SZ 为控制变量。研究地点和时间:本研究采用的面板数据来自 2020-2023 年期间符合目的性样本要求的企业。研究方法:本研究采用 EViews 12 统计软件进行各种检验,包括描述性统计检验、模型选择检验、多重共线性和异方差检验以及面板数据回归检验。本研究采用目的抽样法进行样本选择。通过净收入与总资产之比(ROA)评估 FP,通过晨星可持续发展分析(Morningstar Sustainalytics)获得 ESG,通过董事会董事总人数确定 BS,通过计算女性董事会成员比例评估 GD。结果:调查结果表明,ESG 对 FP 没有影响,β = 0.0031 和 Prob.另一个自变量 BS 也对 FP 没有影响,β = 0.0096 和概率 = 0.2130 的值证明了这一点。当我们过渡到调节变量时,可以发现 GD 变量并没有调节 ESG 与 FP 之间的关系(β = -0.011,概率 = 0.3555)。同时,BS 与 FP 之间的关系因 GD 而减弱(β = -0.058,概率 = 0.026)。结论本研究得出结论,财务业绩不受 ESG 风险评级和董事会规模的影响。此外,性别多样性会削弱 ESG 与财务业绩之间的关系。本研究的结论对企业具有重要影响,因为它们揭示了影响公司财务绩效的因素,特别是与可持续发展标准有关的因素。进一步的研究可以包括女性董事比较等变量。
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引用次数: 0
Fragile State Index Assessment of Economic, Defence and Administrative Conflicts Endangering States in Indonesia: An Econometric Study 印度尼西亚危及国家的经济、国防和行政冲突的脆弱国家指数评估:计量经济学研究
Pub Date : 2024-03-22 DOI: 10.9734/sajsse/2024/v21i5810
Ilyasin Aditya Rahman, Sri Suharsih, Joko Waluyo
Indonesia's vast territory is a challenge to maintaining its territorial sovereignty. Conflict is difficult to predict so it is necessary to anticipate risks. According to the results of research conducted by the Fragile States Index in 2019, Indonesia is ranked in the third country in the worrying category. A need for a strategy in the event of risk of conflict or probability of war occurring so that the Indonesian economy can be properly recovered considering a conflict is an uncertainty that is difficult to predict in the future. The purpose of this study is to determine in terms of the risk of conflict in ASEAN (Indonesia, Malaysia, Brunei Darussalam, Singapore, Papua New Guinea, Philippines, Timor Leste, Myanmar, Cambodia, Laos, Thailand, Vietnam), ANZUS (Australia and New Zealand), United States of America and China which has an impact on Indonesia's economic stability. A need to make a conflict risk assessment in mitigating the occurrence of conflict in Indonesia. The analysis tool used is quantitative descriptive using Cross Tab analysis and Heat Map Risk. This study used secondary data for comparison of military and economic strength. The interesting findings in this study of Indonesia's population turned out to have a high influence on the country's vulnerability considering that Indonesia has ethnic, cultural, and religious diversity. Therefore, Indonesia needs to mitigate risks in the event of conflict so that in realizing the projection of Indonesia becoming the 5th largest Gross Domestic Product (GDP) country in the world in 2045 can be realized properly. The conclusion of this study Population, GDP, Official Exchange Rate, and Real Interest Rate against the Fragile States Index in Indonesia are included in High condition which means that serious conditions must be given immediate attention to minimize conflict.
印度尼西亚幅员辽阔,这对维护其领土主权构成了挑战。冲突难以预测,因此有必要预测风险。根据 "脆弱国家指数"(Fragile States Index)2019 年的研究结果,印尼在 "令人担忧 "类国家中排名第三。考虑到冲突是未来难以预测的不确定因素,有必要制定冲突风险或战争发生概率的战略,以便印尼经济能够适当恢复。本研究的目的是确定东盟(印度尼西亚、马来西亚、文莱达鲁萨兰国、新加坡、巴布亚新几内亚、菲律宾、东帝汶、缅甸、柬埔寨、老挝、泰国、越南)、澳新联盟(澳大利亚和新西兰)、美国和中国的冲突风险,这将对印度尼西亚的经济稳定产生影响。有必要进行冲突风险评估,以减少印尼冲突的发生。所使用的分析工具是使用交叉表分析和热图风险进行定量描述。本研究使用二手数据对军事和经济实力进行比较。考虑到印尼具有种族、文化和宗教多样性,本研究中关于印尼人口的有趣发现对该国的脆弱性具有很大影响。因此,印尼需要在发生冲突时降低风险,以实现印尼在2045年成为世界第五大国内生产总值(GDP)国的目标。本研究的结论是,印尼的人口、国内生产总值、官方汇率和实际利率与脆弱国家指数相比均处于 "高 "状态,这意味着必须立即关注严重的状况,以最大限度地减少冲突。
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引用次数: 0
Climate Risk Management in Agro-Pastoral Systems of Central and Northern Tanzania: Costs and Benefits of Local Adaptation 坦桑尼亚中部和北部农牧系统的气候风险管理:当地适应的成本与收益
Pub Date : 2024-03-18 DOI: 10.9734/sajsse/2024/v21i4809
P. Sewando
In Tanzania, agro-pastoral practices have been adapted to climate change for several years. However, the economic benefits and costs of adaptation techniques for agro-pastoralists have not been well documented. Therefore, this paper analyses the economic benefits and costs of adaptation strategies to climate change and variability. The analysis used primary data collected from 411 agro-pastoral households randomly selected from 22 villages in five districts in northern and central Tanzania. Net present value, benefit-cost ratio and internal rate of return were calculated to determine the benefit-cost analysis of adaptation strategies. The planned adaptation strategies were found to be financially viable compared to business-as-usual practices. Sensitivity analysis also showed that maize-sunflower intercropping was viable, while maize-bean intercropping was more sensitive to a 10% change in yield. In addition, drip irrigation and micro-catchment rainwater harvesting have the potential to contribute to climate risk management in these dryland areas by minimising water use and maximising output per hectare; the main challenge is the high initial capital cost. There is therefore a need for extension agents to continue to promote crop and livestock diversification among agro-pastoralists in managing climate risks to reduce their vulnerability to climate change and variability. In addition, research and development (R&D) practitioners need to promote and capacitate agro-pastoralists in drip irrigation and micro-catchment rainwater harvesting adaptation strategies.
在坦桑尼亚,农牧业做法适应气候变化已有数年。然而,农牧民适应技术的经济效益和成本却没有得到很好的记录。因此,本文分析了适应气候变化和变异性战略的经济效益和成本。分析使用了从坦桑尼亚北部和中部五个地区的 22 个村庄随机抽取的 411 户农牧民家庭收集的原始数据。通过计算净现值、效益成本比和内部收益率,确定了适应战略的效益成本分析。结果发现,与 "一切照旧 "的做法相比,计划中的适应战略在经济上是可行的。敏感性分析还表明,玉米-向日葵间作是可行的,而玉米-大豆间作对 10%的产量变化更为敏感。此外,滴灌和微集水雨水收集有可能通过最大限度地减少用水量和最大限度地提高每公顷产量来促进这些旱地地区的气候风险管理;主要的挑战是初期资本成本较高。因此,推广人员需要继续促进农牧民在管理气候风险方面的作物和牲畜多样化,以减少他们面对气候变化和多变性的脆弱性。此外,研发人员需要向农牧民推广滴灌和微集水雨水收集适应战略,并提高他们的能力。
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引用次数: 0
Locus of Control Internal vs External: The Role in the Relationship between Work-Family Conflict and Job Stress 内部控制与外部控制:工作-家庭冲突与工作压力之间的关系
Pub Date : 2024-03-18 DOI: 10.9734/sajsse/2024/v21i4808
Yayuk Indriani, Sri Handari Wahyuningsih, I. N. Qamari
This study aims to investigate the role of personality factor, locus of control, as a moderator in the relationship between work-family conflict and stress. It is hypothesized that an internal locus of control may diminish the impact of work-family conflict on job stress. The research sample consisted of 110 employees from the Ministry of Cooperative and SMEs. Primary data were collected by distributing questionnaires to selected respondents. The practical implications of this study can provide valuable insights to the leadership at the Ministry of Cooperative and SMEs regarding the impact of work-family conflict on employees' stress levels, thus offering considerations to alleviate this influence.
本研究旨在探讨人格因素--控制中心在工作-家庭冲突与压力之间的调节作用。研究假设,内部控制感可能会降低工作-家庭冲突对工作压力的影响。研究样本包括来自合作部和中小企业的 110 名员工。通过向选定的受访者发放问卷收集了第一手数据。本研究的实际意义在于就工作-家庭冲突对员工压力水平的影响为合作部和中小型企业的领导层提供有价值的见解,从而为减轻这种影响提供参考。
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引用次数: 0
The Ability of Control Variables Morality and Environmental Pressure on Decision Making in Maintaining Business Sustainability 道德控制变量和环境压力对维持企业可持续性决策的影响
Pub Date : 2024-03-16 DOI: 10.9734/sajsse/2024/v21i4807
Fajar Aribowo, Nur Wening
Research Purposes: The purpose of this study is to test and analyze the direct and indirect relationships between the variables of decision-making quality and business sustainability. Research Methods: The research used quantitative methods, with SEM-PLS analysis test and data collection techniques using simple random sampling survey. Research Originality: This study develops previous research, by adding morality variables as new variables in the hope that it can make an important contribution to business organizations in Indonesia. Findings: The findings of this study conclude that the quality of decision-making has a significant effect on business sustainability and the variables of morality control and environmental pressure are found to be able to control the strong relationship between the variables of decision-making quality and business sustainability. Implications: These findings remind all interested parties in the preparation of financial statements that accounting morals and ethics are essential to ensure the integrity, reliability, and transparency of financial information produced by accounting professionals that is useful for stakeholders in decision making. Limitations: In this study, the sample used was only selected based on the simple random sampling method, so the detailed criteria of the respondents used (accounting managers) were not specifically targeted at one of the industries in the Yogyakarta area.
研究目的:本研究的目的是检验和分析决策质量变量与企业可持续性之间的直接和间接关系。研究方法:研究采用定量方法,使用 SEM-PLS 分析测试,数据收集技术采用简单随机抽样调查。研究原创性:本研究发展了之前的研究,加入了道德变量作为新变量,希望能为印尼的商业组织做出重要贡献。研究结果:本研究结果认为,决策质量对企业的可持续发展有显著影响,并且发现道德控制变量和环境压力变量能够控制决策质量变量与企业可持续发展之间的密切关系。影响:这些研究结果提醒了编制财务报表的所有相关方,会计道德和伦理对于确保会计专业人员编制的财务信息的完整性、可靠性和透明度至关重要,这些信息对利益相关方的决策非常有用。局限性:在本研究中,所使用的样本仅根据简单随机抽样法选出,因此所使用的受访者(会计经理)的详细标准并非专门针对日惹地区的某一行业。
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引用次数: 0
期刊
South Asian Journal of Social Studies and Economics
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