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Tax Avoidance Mediated by Constitutional Ownership as Moderating Variables 宪法所有权对避税的调节作用
IF 0.8
Etikonomi Pub Date : 2022-06-24 DOI: 10.15408/etk.v21i2.25799
Feryal Amima Widadi, Bambang Subroto, A. Rahman
{"title":"Tax Avoidance Mediated by Constitutional Ownership as Moderating Variables","authors":"Feryal Amima Widadi, Bambang Subroto, A. Rahman","doi":"10.15408/etk.v21i2.25799","DOIUrl":"https://doi.org/10.15408/etk.v21i2.25799","url":null,"abstract":"This study analyzes Tax Avoidance Mediated by InstitutionalOwnership as a Moderating Variable. The analytical methodused is Partial Least Square (PLS), with a sample of seventysevenfood and beverage manufacturing companies listed on theIDX for 2014 - 2020. The findings of this study show thatthin capitalization, profitability, and return on assets (ROA) ontax avoidance are influenced by institutional ownership. Thiscondition is one of the challenging issues to overcome in termsof tax avoidance for manufacturing companies in the food andbeverage sector of the food and beverage sector listed on theIndonesia Stock Exchange. The results of this study can be usedas a reference in making decisions for company owners andmanagers. Before investing their shares, investors will evaluatewhether tax avoidance by the company will provide benefits toovercome the tax burden or vice versa.JEL Classification: H26, E43, D24, G32","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41849293","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: 1
Impact of Authentic Leadership on Organizational Citizenship Behavior by Using The Mediating Effect of Psychological Ownership 基于心理所有权中介效应的真实领导对组织公民行为的影响
IF 0.8
Etikonomi Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.18968
Erum Shaikh, Waqas Ahmed Watto, Muhammad Nawaz Tunio
{"title":"Impact of Authentic Leadership on Organizational Citizenship Behavior by Using The Mediating Effect of Psychological Ownership","authors":"Erum Shaikh, Waqas Ahmed Watto, Muhammad Nawaz Tunio","doi":"10.15408/etk.v21i1.18968","DOIUrl":"https://doi.org/10.15408/etk.v21i1.18968","url":null,"abstract":"The study objective was to examine the role of psychological ownership as a mediator concerning organizational citizenship behavior and authentic leadership. A structured questionnaire was selected to gather primary data from 300 respondents of the telecom sector of Lahore; 263 questionnaires were selected valid. This research use employees of four different companies in the telecom sector as samples. This research uses correlation, independent sample t-test, and one-way ANOVA. The empirical result shows that authentic leadership positively relates to organizational citizenship behavior. According to the findings of this study, psychological ownership partially mediates the relationship between organizational citizenship behavior and authentic leadership among the employees of the telecommunication sector of Pakistan. The Implication of this study is limited to the telecom sector of Pakistan. How to Cite:Shaikh, E., Watto, W. A., & Tunio, M. N. (2022). Impact of Authentic Leadership on Organizational Citizenship Behavior by Using The Mediating Effect on Psychological Ownership. Etikonomi, 21(1), 89-102. https://doi.org/10.15408/etk.v21i1.18968.","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45151616","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: 6
Investment Strategy Based on Bias Behavior and Investor Sentiment in Emerging Markets 基于偏好行为和投资者情绪的新兴市场投资策略
IF 0.8
Etikonomi Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22290
D. S. Koesoemasari, T. Haryono, Irwan Trinugroho, D. Setiawan
{"title":"Investment Strategy Based on Bias Behavior and Investor Sentiment in Emerging Markets","authors":"D. S. Koesoemasari, T. Haryono, Irwan Trinugroho, D. Setiawan","doi":"10.15408/etk.v21i1.22290","DOIUrl":"https://doi.org/10.15408/etk.v21i1.22290","url":null,"abstract":"This research's main objective is to select profitable investment strategies with the presence of sentiment investors in emerging markets, with behavior bias-based portfolio methods. The sample of 114 companies traded daily on IDX was conducted over three years with weekly data. This study uses pairwise comparison and OLS. The research results show that contrarian strategies are more profitable than momentum. Investors benefit when mild conditions are optimistic and more significant when the conditions are pessimistic. This research proves that investor sentiment in the market can distort investor investment decisions, even using the behavior-bias method. Therefore, forming a portfolio will be more appropriate based on biased behavior because it facilitates investment decision-making.How to Cite:Koesoemasari, D.S.P., Haryono, T., Trinugroho, I., Setiawan, D. (2022). Investment Strategy Based on Bias and Investor Sentiment in Ememerging Market. Etikonomi, 21(1), 1-10. https://doi.org/10.15408/etk.v21i1.22290.","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49662754","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: 1
Bibliometrics Literature Revise on Exchange Rate: A Future Research Agenda 汇率文献计量学文献修正:未来研究议程
IF 0.8
Etikonomi Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22412
Muhammad Naeem, Hammad Ejaz Khan, Raza Ali
{"title":"Bibliometrics Literature Revise on Exchange Rate: A Future Research Agenda","authors":"Muhammad Naeem, Hammad Ejaz Khan, Raza Ali","doi":"10.15408/etk.v21i1.22412","DOIUrl":"https://doi.org/10.15408/etk.v21i1.22412","url":null,"abstract":"This study aims to conduct a bibliometric citation and content analysis of the scholarly literature on the behavior and dynamics of the exchange rate (5,295 articles) over the past 85 years between 1935-2020. This research identifies five different research streams such as (i) Dynamics of the exchange rate; (ii) Exchange rate volatility using the autoregressive model; (iii) Relationship between exchange rate and interest rate; (iv) Impact of exchange rate volatility on growth, trade, and investment;  (v) Effects of exchange rate fluctuation on firms earning management. In addition to these research streams, the influential articles, authors, journals, organizations, and countries have been evaluated through network diagrams. Finally, sixteen future research questions have been developed through content analysis.How to Cite:Naeem, M., Khan, H. E., & Ali, R. (2022). Bibliometric Literature Review on Exchange Rate: A Future Research Agenda. Etikonomi 21(1), 41-54. https://doi.org/10.15408/etk.v21i1.22412.","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46452566","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 Mediating Role of Brand Attitude for Purchase Intention: Empirical Evidence from Fast Food Industry in Pakistan 品牌态度对购买意愿的中介作用:来自巴基斯坦快餐业的经验证据
IF 0.8
Etikonomi Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22302
Ikramuddin Junejo, J. Sohu, Ammarah Aijaz, Touseef Hussain Ghumro, Saad Hussain Shaikh, Allah Dino Seelro
{"title":"The Mediating Role of Brand Attitude for Purchase Intention: Empirical Evidence from Fast Food Industry in Pakistan","authors":"Ikramuddin Junejo, J. Sohu, Ammarah Aijaz, Touseef Hussain Ghumro, Saad Hussain Shaikh, Allah Dino Seelro","doi":"10.15408/etk.v21i1.22302","DOIUrl":"https://doi.org/10.15408/etk.v21i1.22302","url":null,"abstract":"This study aimed to examine the role of brand attitude in mediating the relationship between advertising appeal and brand emotion on purchase intention in the fast-food industry of Hyderabad, Pakistan. Primary data was gathered from customers and adopted standard questionnaires from previous studies. The total number of respondents was 150, and for the analysis of data, various statistical tests such as SPSS and AMOS were used to assess the hypothesis, including the Reliability test, Confirmatory Analysis, and Structural equation modeling. The current study's findings indicated a partial mediation effect of brand attitude between advertising appeal and brand emotion for purchase intention. This study helps develop marketing strategies to identify convenience in this field of emotional marketing. They did this by developing a model that reflects on pre-purchase decisions and effects of emotional appeal, feeling, and attitude towards a brand, especially for fast food consumers. For improved market share in the future, marketing organizations in Hyderabad, Pakistan these factors are considered for future marketing strategies. How to Cite:Junejo, I., Sohu, J. M., Aijaz, A., Ghumro, T. H., Shaikh, S. H., & Seelro, A. D. (2022). The Mediating Role of Brand Attitude for Purchase Intention: Empirical Evidence from Fast Food Industry. Etikonomi, 21(1), 103-112. https://doi.org/10.15408/etk.v21i1.22302.","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43026409","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: 1
Organizational Citizenship Behavior in Online Transportation Drivers: A Mediation Model 网络交通司机组织公民行为:一个中介模型
IF 0.8
Etikonomi Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22665
S. Siswanto, M. Masyhuri
{"title":"Organizational Citizenship Behavior in Online Transportation Drivers: A Mediation Model","authors":"S. Siswanto, M. Masyhuri","doi":"10.15408/etk.v21i1.22665","DOIUrl":"https://doi.org/10.15408/etk.v21i1.22665","url":null,"abstract":"The research originality is the use of organizational commitment variable as mediation and object of research in transportation start-up companies that have not been studied before. The objective of this research was to examine the mediating role of organizational commitment between job involvement and organizational citizenship behavior (OCB). This research is used to develop knowledge about human resource management in start-up companies with partner status. The partial least square structural equation modeling technique is used to test quantitative data and hypotheses. The result of this research is that organizational commitment does not mediate the effect of job involvement on organizational citizenship behavior. Furthermore, job involvement has a significant positive effect on OCB. This study also provides the practical implication that employees who have a high commitment do not make them work extra because the status as partners is very different, so further discussion is needed.How to Cite:Siswanto., & Masyhuri. (2022). Organizational Citizenship Behavior in Online Transportation Drivers: A Mediation Model. Etikonomi, 21(1), 113-126. https://doi.org/10.15408/etk.v21i1.22665. ","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44107158","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: 1
Policy Socialization and Business Strategy Direction of Eco-Tourism 生态旅游的政策社会化与经营战略方向
IF 0.8
Etikonomi Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.23068
M. A. Esquivias, Lilik Sugiharti, Hilda Rohmawati, I. Jaya
{"title":"Policy Socialization and Business Strategy Direction of Eco-Tourism","authors":"M. A. Esquivias, Lilik Sugiharti, Hilda Rohmawati, I. Jaya","doi":"10.15408/etk.v21i1.23068","DOIUrl":"https://doi.org/10.15408/etk.v21i1.23068","url":null,"abstract":"This study aims to estimate the losses of tourism-related sectors and businesses to take recovery steps by disseminating policies and strategic directions. This study uses the Seasonal Autoregressive Integrated Moving Average (SARIMA) to calculate losses. This study indicates that the average percentage of losses in the tourism sector from January to August 2020 is 68% (9,508 million USD) to 69% (10,328 million USD). Several sectors experienced losses, especially accommodation (2978 to 3235 million USD); food and beverages (1750 to 1900 million USD); and shopping (1530 to 1662 million USD). Business actors need to know the socialization of government policies such as fiscal stimulus, CHSE (Cleanliness Health Safety Sustainability) certification, and market reactivation. The direction of the right strategy is also carried out, such as product innovation, improvement of health protocols, digitization, and certification.How to Cite:Esquivias, M. A., Sugiharti, L., Rohmawati, H., & Jaya, I.M.L.M. (2022). Policy Socialization And Business Strategy Direction Of Eco-Tourism. Etikonomi, 21(1), 193-212. https://doi.org/10.15408/etk.v21i1.23068.","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46988224","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: 1
Emotionally Intelligent Employees’ Work Outcomes: The Mediating Role of Organizational Commitment 高情商员工工作成果:组织承诺的中介作用
IF 0.8
Etikonomi Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.20541
Hasan Huseyin Uzunbacak, Tuğba Erhan, Tahsin Akçakanat
{"title":"Emotionally Intelligent Employees’ Work Outcomes: The Mediating Role of Organizational Commitment","authors":"Hasan Huseyin Uzunbacak, Tuğba Erhan, Tahsin Akçakanat","doi":"10.15408/etk.v21i1.20541","DOIUrl":"https://doi.org/10.15408/etk.v21i1.20541","url":null,"abstract":"The present study examines the effect of emotional intelligence on turnover intention and organizational indifference, noting the mediating role of organizational commitment. The current model of the study is considered one of the first attempts in examining these variables in the tourism industry. The structural equation modeling has been used to analyze the sample consisting of hotel department managers who have direct contact with the customers. According to the research results, emotional intelligence and organizational commitment decrease turnover intention and organizational indifference of the hotel department managers. In addition, emotional intelligence has been positively associated with the employees' organizational commitment. Finally, it has been found that organizational commitment mediates the effect of emotional intelligence on turnover intention and organizational indifference. Managers at the hotels should have the high emotional intelligence to establish empathy and perseverance to avoid being indifferent. In order to do this, hotel managers’ commitment should be increased to perceive their job as their own.How to Cite:Uzunbacak, H. H., Erhan, T., & Ak akanat, T. (2022). Emotionally Intelligent Employees’ Work Outcomes: The Mediating Role of Organizational Commitment. Etikonomi, 21(1), 11-40. https://doi.org/10.15408/etk.v21i1.20541","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42204522","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: 4
Causation between Consumption, Export, Import, and Economic Growth of Oman 阿曼消费、出口、进口与经济增长的关系
IF 0.8
Etikonomi Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.20034
Uzma Khan, A. Khan, Md. Shabbir Alam, Nouf Alkatheery
{"title":"Causation between Consumption, Export, Import, and Economic Growth of Oman","authors":"Uzma Khan, A. Khan, Md. Shabbir Alam, Nouf Alkatheery","doi":"10.15408/etk.v21i1.20034","DOIUrl":"https://doi.org/10.15408/etk.v21i1.20034","url":null,"abstract":"To examine the causation between consumption, export, import, and economic growth for the Sultanate of Oman using yearly time series data collected from the World Bank for 2000-2018. Further, it was tested by basic statistics, the Bound test with the ARDL model, and the Granger-causality tests. The findings of the Bound test analysis indicate the presence of both long-run and short-run associations among competing variables. The ARDL Model result reflects that imports have both short-run and long-run effects, supported by the Granger Causality tests by indicating the presence of unidirectional causality import to economic growth and import to consumption. The outcome of the study revealed that import is essential for economic growth as imports can absorb foreign technology in the domestic economy that can boost the export and further act as an engine of growth. \u0000 \u0000How to Cite: \u0000Khan, U., Khan, A. M., Alam, M. D., & Alkatheery,N. (2022). Causation Between Consumption, Export, Import & Economic Growth of Oman. Etikonomi, 21(1), 67-78. https://doi.org/10.15408/etk.v21i1.20034.","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46563956","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: 2
The Circular Economy and Marketing: A Literature Review 循环经济与市场营销:文献综述
IF 0.8
Etikonomi Pub Date : 2022-03-16 DOI: 10.15408/etk.v21i1.22216
Abderahman Rejeb, Karim Rejeb, John G. Keogh
{"title":"The Circular Economy and Marketing: A Literature Review","authors":"Abderahman Rejeb, Karim Rejeb, John G. Keogh","doi":"10.15408/etk.v21i1.22216","DOIUrl":"https://doi.org/10.15408/etk.v21i1.22216","url":null,"abstract":"The focus on the circular economy (CE) is currently gaining momentum. In this paper, we examine how the objectives of the CE significantly overlap with those of the new generation of marketing, which emphasizes customer involvement in product design and responsible consumption. While the marketing function is essential for realizing the CE, there is still a lack of studies examining the intersection of these two critical concepts. Methodically, this paper aims to bridge this knowledge gap by conducting a systematic literature review that explains the CE-marketing nexus. In total, 45 studies were thoroughly analyzed, and findings indicate that the intersection between the CE and marketing spans four main research themes; (1) contribution of green marketing to the CE, (2) remanufacturing marketing, (3) product-service systems, and (4) neuromarketing tools. An agenda for future investigation of the CE and marketing concepts is suggested, followed by a brief conclusion. This review is valuable for scholars and managers, including those striving to have an increased understanding of the relationship between the CE and marketing.How to Cite:Rejeb, A., Rejeb, K., Keogh, J. G. (2022). The Circular Economy and Marketing: A Literature Review. Etikonomi, 21(1), 153-176. https://doi.org/10.15408/etk.v21i1.22216.","PeriodicalId":41552,"journal":{"name":"Etikonomi","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44568013","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: 3
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