13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES最新文献

筛选
英文 中文
The Emergency Remote Teaching during the COVID-19 Pandemic from the Perspective of Higher Education Students in Portugal 基于葡萄牙高等院校学生视角的新冠肺炎疫情应急远程教学
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-17 DOI: 10.35609/gcbssproceeding.2022.1(63)
Fábio Albuquerque, P. Santos, Carla Martinho
{"title":"The Emergency Remote Teaching during the COVID-19 Pandemic from the Perspective of Higher Education Students in Portugal","authors":"Fábio Albuquerque, P. Santos, Carla Martinho","doi":"10.35609/gcbssproceeding.2022.1(63)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(63)","url":null,"abstract":"The COVID-19 pandemic led, in Portugal as well in other countries, to an abrupt transition to online classes in higher education, with no consideration for the specific students’ conditions. Therefore, this study aims to assess the students' perspective on online learning classes carried out during the lockdown in 2020. The analysis is based on 2,107 valid answers from students of seven Portuguese higher education institutions that took synchronous online classes. Principal component analysis and binary logistic regression were the main quantitative methods used. This study identified five factors that, in all cases, significantly explain the students’ perspective on the transition to online classes. These factors include not only pedagogical matters (teachers’ overall quality) but also elements related to personal or motivational students’ characteristics (performance and autonomy; constraints and obstacles to socialization; self-confidence while attending online classes) and technological issues (Internet access conditions). Notwithstanding, self-confidence is not a relevant factor for students that had technical limitations in what concerns infrastructural matters. Therefore, besides confirming the factors behind the success of online classes, this research is relevant for highlighting the need to assure that students have the proper conditions regarding technical infrastructures to improve the overall quality of online classes.\u0000\u0000\u0000Keywords: COVID-19, emergency remote teaching, higher education, technical infrastructures, students’ perspective.","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124670096","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}
引用次数: 0
Elements of organizational justice as determinants of job satisfaction and internship rotation in the era of Happiness Management 幸福管理时代组织公正因素对工作满意度和实习轮转的影响
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-17 DOI: 10.35609/gcbssproceeding.2022.1(7)
Esthela Galván-Vela, Rafael Ravina-Ripoll, L. Tobar-Pesantez, Eduardo Ahumada-Tello
{"title":"Elements of organizational justice as determinants of job satisfaction and internship rotation in the era of Happiness Management","authors":"Esthela Galván-Vela, Rafael Ravina-Ripoll, L. Tobar-Pesantez, Eduardo Ahumada-Tello","doi":"10.35609/gcbssproceeding.2022.1(7)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(7)","url":null,"abstract":"addition to providing a livelihood, this activity allows the individual to play a role in society, so it also plays a vital role in identity and self-esteem, since aspects such as rationality, happiness and the human will to serve other members of society are involved (Bastando, 2014). Given the above, it can be said that the subjective well-being implied by work is essential, but not the only one. The Human Development Index proposed by the United Nations Development Programme takes a comprehensive view of the material and immaterial capabilities that make up the well-being of individuals and, among them, are knowledge, healthy living and maintaining a decent life, which is why it is essential to ensure health, emotional ties with others and the satisfaction of basic needs, both physical and psychological (Aedo et al., 2020). When the individual performs a function in society, he or she manifests some degree of satisfaction that deserves to be analysed, which is why, in recent years, the importance attributed to employee satisfaction has increased considerably (Akram et al., 2021; Galvan-Vela et al., 2021). Being responsible for achieving business goals, employees are appreciated as the most valuable resource (Ali and Anwar, 2021; Stefurak et al., 2020). Moreover, the talent and enthusiasm of human resources enable the company to survive in dynamic and changing environments (Galvan-Vela et al., 2021), conditions that are present in most economic sectors today.\u0000\u0000\u0000Keywords: Organizational Justice, Work Satisfaction, Turnover Intention, Happiness Management.","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"415 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124161225","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}
引用次数: 0
The Role of Collaborative Learning on Learning Engagement: An Empirical Facts from Nigeria 合作学习对学习投入的作用:来自尼日利亚的经验事实
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-17 DOI: 10.35609/gcbssproceeding.2022.1(28)
Nopriadi Saputra, U. Onyemaechi, H. Sutanto
{"title":"The Role of Collaborative Learning on Learning Engagement: An Empirical Facts from Nigeria","authors":"Nopriadi Saputra, U. Onyemaechi, H. Sutanto","doi":"10.35609/gcbssproceeding.2022.1(28)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(28)","url":null,"abstract":"This study aims to examine the influence of various learning resources in personal, social, and institutional contexts on online learning experiences, especially in the Covid-19 pandemic era. This was an attempt to examine the impact of personal persistence, collaborative learning, and digital lecture skills on electronic satisfaction as well as on learning engagement. This study was based on cross-sectional survey which spread online questionnaire to the students of selected higher education in Nigeria. The sampling method was convenience - a non-probabilistic approach. This study successfully involved 106 students from three private universities in Nigeria (80%) - Caritas University, Gregory University, and Madonna University. The respondents were equally distributed into male (51%) and female (49%). Most of them has age below than 26-year-old (80%). They are mostly in first and second semester (92%) in regular program (79%) at 200 level (23%0, 300 level (25%) and graduated (23%).The research model was constructed by five variables, such as: Learning Engagement (LENG), e-Satisfaction (ESAT), Personal Perseverance (GRIT), Collaborative Learning (COLE), and Digital Lecturing Skill (DLEC). Those variables are described into second order constructs which each variable is reflected into its dimensions and each dimension was measured by its items or indicators. All variables were measured by instruments adapted from previous studies\u0000\u0000\u0000Keywords: Learning Engagement, Collaborative Learning, E-Satisfaction","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131621528","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}
引用次数: 0
Implementation of Integrated Reporting Within RegionalInvestment Information Systems and Achievement of SustainableDevelopment Goals (Evidence from Regional Government) 在区域投资信息系统中实施综合报告与实现可持续发展目标(来自区域政府的证据)
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-17 DOI: 10.35609/gcbssproceeding.2022.1(55)
S. Hifni, Akhmad Sayudi, Rano Wijaya
{"title":"Implementation of Integrated Reporting Within Regional\u0000Investment Information Systems and Achievement of Sustainable\u0000Development Goals (Evidence from Regional Government)","authors":"S. Hifni, Akhmad Sayudi, Rano Wijaya","doi":"10.35609/gcbssproceeding.2022.1(55)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(55)","url":null,"abstract":"The purpose of this research article is to assess how integrated thinking according to the integrated reporting is implemented into a regional investment information system (RIIS).To build insight in regional investment management in line with changes in the investmentclimate due to top-down pressure to meet sustainable development goals (SDGs).Design/methodology/approach: We conducted research for regional governments in Indonesiathat have implemented RIIS. With used data of 115 respondents from elements of regionalgovernment, academics, business entities, NGOs of social and environmental care organizations.The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings: Themeasurement results show the frequency of observation (OF) with a value of 52.5504. Then forthe expected frequency (EF) with degrees of freedom (6-1) (6-1) and a significance level of 0.05,the chi-square table shows a value of 37.65. Based on the measurement results which OF > EF,this result indicated for being of corresponding between integrated thinking that fits with inRIIS. The level of relationship in RIIS in achieving SDGs information communication hasa Pearson correlation coefficient of 0.2894, as a low relationship. Originality: This researcharticle contributes to the growing debate on the merits of as a voluntary reporting initiativeincluding for the local government sector, which has been adopted by other organizationsas a mandatory initiative as a contemporary reporting system. Practical implications: Becomingan early adopter of local government reporting practices into RIIS implementation, as afundamental way with regional strategic wisdom to achieve the SDGs in a global context.\u0000\u0000\u0000Keywords: integrated thinking, integrated reporting, regional investment information system, sustainable development goals","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"272 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124217276","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}
引用次数: 0
Reshaping Islamic Corporate Reports 重塑伊斯兰公司报告
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(96)
M. N. A. Birton, M. Sholihin, Muhammad Faizal Muttaqien
{"title":"Reshaping Islamic Corporate Reports","authors":"M. N. A. Birton, M. Sholihin, Muhammad Faizal Muttaqien","doi":"10.35609/gcbssproceeding.2022.1(96)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(96)","url":null,"abstract":"Islamic Corporate Reports (ICRs) is an alternative synthesized Islamic accounting theory to explain and improve the ethical foundations and implications of Islamic financial reports guided by AAOIFI. This article aims to sharpen the ethical foundations of Baydoun & Willett's ICRs, particularly regarding the Islamic value-added reporting (VAR) as well as projecting its implications on the shape and substance of the report. Baydoun & Willett suggested the addition of current value to complement the historical value for the balance sheet and VAR as a substitute for the income statement. This study employs qualitative approach by examining three fiqh principles. The principle of al kharaj bi al dhaman (cost-reflected earning), maslaha (welfare) and nafaqa (expenditure) to build a new perspective on Baydoun & Willett's VAR. The examination of three fiqh principles on VAR can be understood in a broader perspective in a smooth and relatable way by the Muslim community because it has stronger roots in the legacy of Islamic scholars, especially in the financial sector.\u0000\u0000\u0000Keywords: al kharaj bi al dhaman , Islamic corporate reports, maslaha, nafaqa, value-added reporting,","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115417986","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}
引用次数: 0
The impact of organizational justice practices on employee organizational cynicism in Chinese banking industry 中国银行业组织公平实践对员工组织犬儒主义的影响
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(42)
Dr. Jia Nan, Professor Dr. Mohamad Hisyam Selama
{"title":"The impact of organizational justice practices on employee organizational cynicism in Chinese banking industry","authors":"Dr. Jia Nan, Professor Dr. Mohamad Hisyam Selama","doi":"10.35609/gcbssproceeding.2022.1(42)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(42)","url":null,"abstract":"This study examined the specific organizational justice affecting organizational cynicism through perceived organizational support. The studied organizational justice was distributive justice, procedural justice, and interactional justice. Perceived organizational support was treated as the mediating variable in this study. This study used cross-sectional data to verify the conceptual framework and hypotheses. The qualified cases used for analysis were 305 through a two-stage cluster sampling strategy. The data analysis results showed that perceived organizational support could significantly reduce the organizational cynicism of banking employees. In terms of specific organizational justice, all dimensions of organizational justice could affect organizational cynicism of bank employees, with distributive justice having the most significant impact, followed by interactional justice and procedural justice. At the same time, the results also showed that perceived organizational support mediated the relationship between organizational justice and reduced organizational cynicism. This finding is consistent with previous studies in other industries. Therefore, specific organizational justice will produce the same conclusions in different industries and cultural backgrounds. The practical significance of this study lies in exploring and validating effective practices for reducing cynicism in the Chinese context, such as strengthening distributive justice, which can minimize employees' negative work attitudes, and ultimately improve individual and organizational performance.\u0000\u0000\u0000Keywords: organizational cynicism, perceived organizational support, organizational justice, distributive justice, procedural justice, interactional justice, banking industry","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"519 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123117752","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}
引用次数: 0
PADAYON: A PHENOMENOLOGICAL STUDY OF WOMEN LIVING WITH HIV IN THE PHILIPPINES Padayon:对菲律宾感染艾滋病毒的妇女进行现象学研究
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(99)
Pilipinas Ma. D. Jareño, PhD
{"title":"PADAYON: A PHENOMENOLOGICAL STUDY OF WOMEN LIVING WITH HIV IN THE PHILIPPINES","authors":"Pilipinas Ma. D. Jareño, PhD","doi":"10.35609/gcbssproceeding.2022.1(99)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(99)","url":null,"abstract":"The Philippines has registered the highest prevalence of human immunodeficiency virus (HIV) infection in Asia and the Pacific Region (UNAIDS, 2022) with 273% increase in the number of new infections from 2010 to 2020 (DOH, 2021). As women comprise very small proportion of Filipinos living with HIV population, information about their mental health, well-being and quality of life tend be very minimal as well (Melgar et al., 2021). This study aimed to provide Filipino women a voice to express their individual experiences in coping with HIV and to gain a deeper understanding of the meanings of their personal experiences. How these women make sense of their HIV experiences could be helpful for other women living with HIV (WLWH) who need to effectively deal with this dreaded health condition. This study also aimed to identify gaps in the existing literature on health behaviors and outcomes of PLWH, contribute to the pool of information which would be useful in strengthening their intervention efforts and provide recommendations for future research.\u0000\u0000\u0000Keywords: lived experiences, women living with HIV, interpretative phenomenological analysis","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"153 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116629030","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}
引用次数: 0
Adoption of Digital Technology: Mapping the Important Roles in Current Agriculture Ecosystem Before & During Pandemic Covid 19 in West Java 数字技术的采用:在西爪哇2019冠状病毒大流行之前和期间绘制当前农业生态系统中的重要作用
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(94)
Agnesia Candra Sulyani, Niken Larasati, Nadya Alyssa
{"title":"Adoption of Digital Technology: Mapping the Important Roles in Current Agriculture Ecosystem Before & During Pandemic Covid 19 in West Java","authors":"Agnesia Candra Sulyani, Niken Larasati, Nadya Alyssa","doi":"10.35609/gcbssproceeding.2022.1(94)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(94)","url":null,"abstract":"Indonesia is the 4th most populous country in the world (Infoplease, 2021), and Indonesia is one of the world’s largest producers and exporters of agricultural crops (Statista, 2022). In 2019, FAO estimated that the agricultural area in Indonesia is around 62.300.000 ha (FAO, 2021). Around 60 percent of the total population is in Java island and Bali which are only about 7 percent of the total country’s area (FAO, nd). These islands are believed to be the most fertile of any other island in Indonesia. That’s why Indonesia is called an agrarian country. Indonesia's agriculture industry is a huge contributor to the Indonesian economy. More than 29 percent of the Indonesian workforce are working in agriculture. It is why agriculture become important to Indonesia. According to Indonesia Statistic Data (BPS, 2019), Agriculture in Indonesia contributes more than 13 percent, which is the third most biggest-contributor after manufacturing and trade. With this performance of Indonesia's agriculture, Indonesia has a great opportunity in the future to give a contribution to the food supply of the world. But according to Indonesia’s Statistic Data stated in The Jakarta Post, Indonesia already lost 5.1 million farmers between 2003 and 2013 (The Jakarta Post, 2020). This condition is the consequence of the beliefs of the young people that farmers are low-wage workers, which is suitable for those who have a poor background and limited educational background (SMERU Research Institute, 2016). The issue is limited to human resources and according to Indonesia Statistic Data, Indonesia's agricultural land has decreased from 7.75 million hectares to 7.46 million in just 6 years (The Jakarta Post, 2020).\u0000\u0000\u0000Keywords: Agriculture, Agriculture Ecosystem, Digital Ecosystem","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116454402","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}
引用次数: 0
Whistleblowing Policy Disclosure among Malaysian Listed Shariah-Compliant Companies 马来西亚符合伊斯兰教法的上市公司的举报政策披露
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(73)
Syahrul Ahmar Ahmad, Noraisah Sungip, H. Paino, R. Yunos
{"title":"Whistleblowing Policy Disclosure among Malaysian Listed Shariah-Compliant Companies","authors":"Syahrul Ahmar Ahmad, Noraisah Sungip, H. Paino, R. Yunos","doi":"10.35609/gcbssproceeding.2022.1(73)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(73)","url":null,"abstract":"According to Islamic beliefs, commercial operations must be directed by fairness, equality, and morality, as dictated by Shariah requirements. As a result, Shariah-compliant companies must include a religious dimension in their disclosures for the benefit of Muslim stakeholders. Recent research on these Shariah-compliant corporations has focused on their corporate social responsibility disclosures (Said et al., 2018) or the quality of these companies' voluntary disclosure policies in Malaysia (Ousama & Fatima, 2010). The Islamic perspective of disclosure is based on the concept of social accountability and the full disclosure concept (Baydoun and Willett, 1997, Haniffa and Hudaib, 2002). In Islamic accounting, the companies are said to be accountable to the society (Baydoun and Willett, 1997) hence they should disclose information, which can help discharge this accountability. As such, Haniffa and Hudaib (2002) argued that the full disclosure of relevant and reliable information is needed to allow users in making both economic and religious decisions while fulfilling their accountability to God and society. However, studies have shown that the level of disclosures of these Sharia-compliant companies is low (Che Azmi et al., 2016; Ousama & Fatima, 2010) and the findings were unexpected as these types of companies are generally expected to disclose more information voluntarily.\u0000\u0000\u0000Keywords: corporate governance, disclosure level, whistleblowing policy.","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122903415","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}
引用次数: 0
How BOC's Duality and Political Connection Affect Fraud at SOEs? 中行的两重性和政治关系如何影响国企欺诈?
13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(22)
I. Geraldina, Javier Rasyadputra Wallad, Rafly Raditya Syahputra
{"title":"How BOC's Duality and Political Connection Affect Fraud at SOEs?","authors":"I. Geraldina, Javier Rasyadputra Wallad, Rafly Raditya Syahputra","doi":"10.35609/gcbssproceeding.2022.1(22)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.1(22)","url":null,"abstract":"The purpose of this study is to examine the effect of BOC's duality and political connection on fraudulent financial statement at State-Owned Enterprises (SOEs) in Indonesia. This study used 86 observations of SOEs that are listed on Indonesia Stock Exchange during the period of 2015-2019. Using panel data estimation, this study surprisingly finds that BOC's duality has negative effect on fraudulent financial statement. In addition, political connection has positive effect on fraudulent financial statement. These findings suggest independent boards who hold dual positions have incentive to maintain their reputation, thereby decreasing fraudulent financial statement. However, independent boards who have political connections cannot overcome their conflicts of interest, so they are unable to carry out their supervisory functions properly.\u0000\u0000\u0000Keywords: BOC's duality; fraudulent financial statement; political connection; corporate governance.","PeriodicalId":340394,"journal":{"name":"13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES","volume":"27 15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128238040","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}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信