Proceedings of the 9th Annual Southeast Asian International Seminar最新文献

筛选
英文 中文
Brand Equity and Brand Image as Direct and Indirect Determining Factors of Small Business Growth 品牌资产和品牌形象:小企业成长的直接和间接决定因素
Proceedings of the 9th Annual Southeast Asian International Seminar Pub Date : 1900-01-01 DOI: 10.5220/0010522100650071
Fatimah, Darna, N. Hasanah, Y. M. Elisabeth
{"title":"Brand Equity and Brand Image as Direct and Indirect Determining Factors of Small Business Growth","authors":"Fatimah, Darna, N. Hasanah, Y. M. Elisabeth","doi":"10.5220/0010522100650071","DOIUrl":"https://doi.org/10.5220/0010522100650071","url":null,"abstract":": This study aims to analyze how brand equity (BE) and brand image (BI) affect the Small/Medium Enterprises growth (“Naik Kelas”, i.e., NK) either directly or through a repeated buying process (PB). We use Structural Equation Model (SEM) analysis with data samples collected from 211 participants. The results of the study show that BI has a significant direct effect on SMEs to level up with the coefficient of determination r2 = 0.769, while the indirect effect is only r2 = 0.09 or 9%. Brand equity has a negative direct effect on SME's leveling up by r2 = 0.528, while its indirect effect is only r2 = 0.09 or 9%. Repeated purchases have a positive and significant direct effect of r2 = 0.482, while BE and BI have a small or very weak effect on repeat purchases. These results illustrate that brand image and brand equity play a significant role in leveling up SMEs, but on the other hand, they have a very weak effect on repeat purchases","PeriodicalId":401035,"journal":{"name":"Proceedings of the 9th Annual Southeast Asian International Seminar","volume":"750 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116105018","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
Detection of Income Shifting Strategy and Determining Factors 收入转移策略及其决定因素的检测
Proceedings of the 9th Annual Southeast Asian International Seminar Pub Date : 1900-01-01 DOI: 10.5220/0010511300490053
Sabar Warsini, T. Suhartati, Herbirowo Nugroho
{"title":"Detection of Income Shifting Strategy and Determining Factors","authors":"Sabar Warsini, T. Suhartati, Herbirowo Nugroho","doi":"10.5220/0010511300490053","DOIUrl":"https://doi.org/10.5220/0010511300490053","url":null,"abstract":": The Indonesian government reduces the corporate income tax rate to 22%, effective in 2020 and 2021, and will decrease again to 20%, effective starting in 2022. This research aims to investigate the strategies implemented by public companies in dealing with the corporate income tax rate reduction and the determining factors. By using a sample of 343 Indonesian public companies, this study finds that the mean value of discretionary book tax differences in 2019 is positive and is significantly different from zero. These results prove that Indonesian public companies are implementing an income shifting strategy one year before the lower tax rates are imposed. Furthermore, this study also investigated determinant factors that influence on income shifting. Income shifting strategy is influenced by the company characteristic and the corporate governance mechanism. Using the multiple regression method this research found that interest expense can produce tax saving so the use of the higher debt in the structure of the company financing can limit income shifting. In terms of the role of the external auditor, this study has not been able to prove the role of the external auditor as an effective monitoring mechanism against opportunistic management to do income shifting","PeriodicalId":401035,"journal":{"name":"Proceedings of the 9th Annual Southeast Asian International Seminar","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115154116","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:604180095
Book学术官方微信