African Journal of Economic and Management Studies最新文献

筛选
英文 中文
Modeling trade openness–unemployment nexus in sub-Saharan Africa: the role of asymmetries 撒哈拉以南非洲贸易开放与失业关系的建模:不对称的作用
IF 1.3
African Journal of Economic and Management Studies Pub Date : 2023-09-08 DOI: 10.1108/ajems-02-2023-0040
Abdallah Abdul-Mumuni, Kwaku Amakye, Abdul-Lateef Abukari, Michael Insaidoo
{"title":"Modeling trade openness–unemployment nexus in sub-Saharan Africa: the role of asymmetries","authors":"Abdallah Abdul-Mumuni, Kwaku Amakye, Abdul-Lateef Abukari, Michael Insaidoo","doi":"10.1108/ajems-02-2023-0040","DOIUrl":"https://doi.org/10.1108/ajems-02-2023-0040","url":null,"abstract":"PurposeWhile several existing panel studies have focused on the linear specifications of the nexus between trade openness and unemployment, nonlinear panel studies on this subject remain less explored. This paper examines the asymmetric nexus between trade openness and unemployment in 34 selected sub-Saharan Africa (SSA) countries for the period spanning from 1991 to 2020.Design/methodology/approachThe Pedroni and Westerlund panel cointegration tests were conducted to ascertain a long run relationship among the studied variables, while the panel nonlinear autoregressive distributed lag approach was applied to account for asymmetries.FindingsThe study revealed among other things that trade openness asymmetrically influences unemployment in the selected panel of SSA countries. In the long run, the positive shock in trade openness on unemployment is greater as compared to the negative shock.Research limitations/implicationsThe implications of this study include the need to (1) ensure the effective monitoring and supervision of trade flows in the sub-region so that their full benefits are maximized in terms of job creation and (2) ensure that a positive trade balance is maintained in the selected SSA countries.Originality/valueThe positive and negative shocks in trade openness are examined to determine their asymmetric effects on unemployment.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46344756","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
Buyer–seller interactions and customer satisfaction – the moderating role of COVID-19 protocols: a study of small apparel fashion enterprises in the regional shopping malls in Ghana 买卖双方互动和客户满意度——新冠肺炎协议的调节作用:对加纳地区购物中心小型服装时尚企业的研究
IF 1.3
African Journal of Economic and Management Studies Pub Date : 2023-09-07 DOI: 10.1108/ajems-07-2022-0295
Solomon Tawiah Yeboah, Yasmeen Haider, G. Amoako
{"title":"Buyer–seller interactions and customer satisfaction – the moderating role of COVID-19 protocols: a study of small apparel fashion enterprises in the regional shopping malls in Ghana","authors":"Solomon Tawiah Yeboah, Yasmeen Haider, G. Amoako","doi":"10.1108/ajems-07-2022-0295","DOIUrl":"https://doi.org/10.1108/ajems-07-2022-0295","url":null,"abstract":"PurposeThe study explored the relationship between buyer–seller interactions and customer satisfaction in the small apparel fashion enterprises in the emerging markets. The moderating role of COVID-19 protocols implementations on buyer–seller interactions and customer satisfaction was further examined.Design/methodology/approachBuyer–seller interactions affecting customer satisfaction were divided into three constructs, namely, interactions relating to the overall customers shopping experience, smooth payment process and in-store interactions, and the COVID-19 protocols implementations were used as a moderator. A convenient sampling strategy was adopted to survey 450 customers of apparel fashion enterprises within the four regions in Ghana, of which 397 were validly used for the analysis. Existing questionnaires were adapted to collect data from the respondents. The data collected was therefore analysed using SPSS and SmartPLS programme to ascertain the nature of the relationships among the variables.FindingsThe study found that, in-store interactions, shopping experience and smooth payment processes directly influence customer satisfaction. However, the implementation of COVID-19 protocols failed to moderate the relationship between buyer–seller interactions and customer satisfaction.Research limitations/implicationsThe limitations of the study involve its context-specific, focusing on the small apparel and fashion market. Also, future researchers can re-examine the model in other geographical jurisdictions, focusing on small apparel owners’ competencies and other variables that position buyer–seller interactions as precursors of customer satisfaction in the small apparel fashion industry. The theoretical and managerial relevance of the findings are also discussed.Originality/valueThe paper extends the domain of buyer–seller interactions and customer satisfaction phenomena within the apparel fashion industry. Its examination of the impact of COVID-19 protocols’ implementation on customer satisfaction provides an insight into managers regarding how the applications can affect customers in a typical shopping environment.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2023-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44881258","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
Pengaruh Kompetensi dan Motivasi terhadap Kinerja Pegawai Badan Pusat Statistik Kabupaten Jombang 琼邦县中央统计机构工作人员表现的能力和动机的影响
African Journal of Economic and Management Studies Pub Date : 2023-08-31 DOI: 10.46772/jecma.v6i2.1223
Ayu Hidayattullah, Lik Anah
{"title":"Pengaruh Kompetensi dan Motivasi terhadap Kinerja Pegawai Badan Pusat Statistik Kabupaten Jombang","authors":"Ayu Hidayattullah, Lik Anah","doi":"10.46772/jecma.v6i2.1223","DOIUrl":"https://doi.org/10.46772/jecma.v6i2.1223","url":null,"abstract":"Keberhasilan berbagai kegiatan pada organisasi dalam mencapai tujuan bukan hanya tergantung pada keunggulan teknologi yang dimiliki saja, namun juga berdasar pada aspek sumber daya manusia nya. Organisasi berkepentingan untuk selalu meningkatkan kinerja dari semua pegawainya. Kinerja dari karyawan bisa ditingkatkan salah satunya dengan upaya memotivasi dan memperhatikan kompetensi pegawai. Penelitian bertujuan menganalisis pengaruh Kompetensi Dan Motivasi Terhadap Kinerja Pegawai Badan Pusat Statistik Kabupaten Jombang. Sementara metode yang dipakai yaitu metode kuantitatif, dengan pendekatan kausal yakni suatu hubungan yang sifatnya sebab akibat. Populasi penelitian ini sebanayk 33 orang, dan metode yang dipakai yaitu metode Nonprobability Sampling dengan sampel jenuh.sehingga menjadikan semua populasi menjadi sampel. Hasil penelitian menunjukan bahwa (1) Secara signifikan kompetensi berpengaruh pada kinerja Pegawai Badan Pusat Statistik Kabupaten Jombang. (2) Secara signifikan motivasi berpengaruh pada kinerja Pegawai Badan Pusat Statistik Kabupaten Jombang. (3) Secara simultan kompetensi dan Motivasi berpengaruh pada kinerja Pegawai Badan Pusat Statistik Kabupaten Jombang.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992389","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
Pengaruh Budaya Organisasi dan Komitmen Organisasi terhadap Produktivitas Kerja Pegawai Badan Pusat Statistik Kabupaten Jombang 组织文化和组织承诺的影响约邦区统计中心工作人员的生产力
African Journal of Economic and Management Studies Pub Date : 2023-08-31 DOI: 10.46772/jecma.v6i2.1241
Cindy Oktarena Arinta, Lik Anah, Choirun Nisful Laili
{"title":"Pengaruh Budaya Organisasi dan Komitmen Organisasi terhadap Produktivitas Kerja Pegawai Badan Pusat Statistik Kabupaten Jombang","authors":"Cindy Oktarena Arinta, Lik Anah, Choirun Nisful Laili","doi":"10.46772/jecma.v6i2.1241","DOIUrl":"https://doi.org/10.46772/jecma.v6i2.1241","url":null,"abstract":"Penelitian ini bertujuan untuk mencari pengaruh budaya organisasi dan komitmen organisasi terhadap produktivitas kerja pegawai Badan Pusat Statistik Kabupaten Jombang. Metode yang digunakan kuantitatif. Teknik pengambilan sampel yaitu sampling jenuh. Analisis data yang diterapkan uji asumsi klasik, statistik deskriptif, uji validitas dan reliabilitas, uji hipotesis, serta uji analisis regresi linear berganda ataupun koefisien determinasi. Hasilnya memperlihatkan bahwa pada (1) uji F budaya organisasi dan komitmen organisasi mempengaruhi produktivitas kerja pegawai Badan Pusat Statistik Kabupaten Jombang, serta pada (2) uji parsial budaya organisasi tidak mempengaruhi produktivitas kerja pegawai Badan Pusat Statistik Kabupaten Jombang, sementara ditemukan (3) pengaruh komitmen organisasi terhadap produktivitas kerja pegawai Badan Pusat Statistik Kabupaten Jombang.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992386","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
Korelasi Atribut Produk Dan Performa Karyawan Terhadap Kepuasan Konsumen Fazza T&T 产品属性和员工表现与消费者Fazza T&T满意的关系
African Journal of Economic and Management Studies Pub Date : 2023-08-31 DOI: 10.46772/jecma.v6i2.1246
Rendy Sudirman
{"title":"Korelasi Atribut Produk Dan Performa Karyawan Terhadap Kepuasan Konsumen Fazza T&T","authors":"Rendy Sudirman","doi":"10.46772/jecma.v6i2.1246","DOIUrl":"https://doi.org/10.46772/jecma.v6i2.1246","url":null,"abstract":"This study aims to determine the impact that product attributes and employee performance have on customer satisfaction in companies in the tourism sector that are returning after the COVID-19 pandemic. The research method uses associative quantitative methods with data collection methods using questionnaires to Fazza Tour and Travel consumers, with as many as 300 respondents through accidental sampling techniques during May–July 2023. Meanwhile, the hypothesis analysis uses Spearman's rank correlation analysis. The results showed that product attributes had a positive and significant effect on customer satisfaction as evidenced by a correlation value of 0.791 and a significance value below 5%, which meant that the correlation was in the strong category, and employee performance had a positive and significant effect on customer satisfaction as evidenced by a correlation value of 0.672 and a significance value below 5%, which meant that the correlation was in the strong category.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992383","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
Inflation and interest rate dynamics in Ghana: the supply-side perspective 加纳的通货膨胀和利率动态:供给侧视角
IF 1.3
African Journal of Economic and Management Studies Pub Date : 2023-08-30 DOI: 10.1108/ajems-09-2022-0373
Solomon Yemidi, Grace Nkansa Asante, Paul Owusu Takyi
{"title":"Inflation and interest rate dynamics in Ghana: the supply-side perspective","authors":"Solomon Yemidi, Grace Nkansa Asante, Paul Owusu Takyi","doi":"10.1108/ajems-09-2022-0373","DOIUrl":"https://doi.org/10.1108/ajems-09-2022-0373","url":null,"abstract":"PurposeThe purpose of this research is to examine the impact of alterations in the path of monetary policy rates on inflation via the supply side of an emerging economy.Design/methodology/approachThe study employed semi-annual data covering the period 2007S1 to 2020S2 on the inflation rate, the combined outputs of industry and agriculture, the lending rate, and the monetary policy rate. The vector autoregression model was estimated and counterfactual simulation exercises were conducted.FindingsThe study revealed that a move from a higher to a lower monetary policy rate regime resulted in a shift in inflation from a higher to a lower regime. In particular, a 200-basis point reduction in the monetary policy rate over the simulation horizon produces a 1.3% fall in the inflation rate over the same period.Research limitations/implicationsThe study has a limitation due to the unavailability of a long-span dataset on all relevant variables. As a result, it is important to exercise caution when interpreting the study's findings. A potential area for further research is to explore how changes in interest rates impact inflation in the real economy by utilising other multiple-variable time series techniques.Practical implicationsIt is the opinion of the authors that for inflation in Ghana to move to a lower regime, conscious efforts should be made by the monetary authorities to gradually move from a regime of a high monetary policy rate to a lower one.Social implicationsIn particular, a 200-basis point reduction in the MPR over the simulation horizon produces a 1.3% fall in the inflation rate over the same period.Originality/valueThis study enhances the authors' knowledge of how monetary policy can affect inflation in developing countries through the supply-side channel.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48963605","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
Financial inclusion and poverty reduction in Nigeria: the role of information and communication technology (ICT) 尼日利亚的普惠金融和减贫:信息和通信技术的作用
IF 1.3
African Journal of Economic and Management Studies Pub Date : 2023-08-25 DOI: 10.1108/ajems-12-2022-0488
O. Olaoye, M. Zerihun
{"title":"Financial inclusion and poverty reduction in Nigeria: the role of information and communication technology (ICT)","authors":"O. Olaoye, M. Zerihun","doi":"10.1108/ajems-12-2022-0488","DOIUrl":"https://doi.org/10.1108/ajems-12-2022-0488","url":null,"abstract":"PurposeThe study analyzed the moderating role of information and communication technology (ICT) in the financial inclusion–poverty nexus in Nigeria.Design/methodology/approachThe study adopts a battery of econometric techniques such as the generalized method of moments and the fully modified OLS to control for heterogeneity and endogeneity issues in the poverty literature.FindingsThe results show that ICT (regardless of the measure of ICT adopted) moderates the impact of financial inclusion on poverty in Nigeria. Specifically, the result shows that ICT strengthens the effectiveness of financial inclusion to reduce poverty. In particular, the results show that in the presence of unanticipated macroeconomic shock, ICT can help to deepen financial inclusion, reduce the negative effects of an unanticipated shock and ameliorate poverty in Nigeria. That is, the vulnerability of the poor in Nigeria to unanticipated economic shocks can be reduced by expanding the use of ICT in the financial sector. The research and policy implications are discussed.Originality/valueThe study accounts for the impact of COVID-19.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62021728","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
Analisis Kendala Pengembangan Pertumbuhan Produksi Perusahaan Semen dan Struktur Keuangan terhadap Kinerja SCM di Periode Pandemi 分析水泥生产增长障碍以及大流行期间SCM绩效的财务结构
African Journal of Economic and Management Studies Pub Date : 2023-08-23 DOI: 10.46772/jecma.v6i2.1109
Adiba Fuad Syamlan, Djoko Soelistya, Rachmad Ilham
{"title":"Analisis Kendala Pengembangan Pertumbuhan Produksi Perusahaan Semen dan Struktur Keuangan terhadap Kinerja SCM di Periode Pandemi","authors":"Adiba Fuad Syamlan, Djoko Soelistya, Rachmad Ilham","doi":"10.46772/jecma.v6i2.1109","DOIUrl":"https://doi.org/10.46772/jecma.v6i2.1109","url":null,"abstract":"The success of companies in today's global competition is strongly influenced by their ability to utilize resources. In our country, which has an open market system with government linkages through the customs and excise department of state-owned enterprises, development is very rapid. Management teams in the project business are faced with the challenge of making choices and decisions that support desired goals, even though change often complicates their task. Researchers make earlystage observations to obtain data and manage it to show the progress of achievement in each buyer's transaction during a certain period. In managing a business, there are two competing theories, namely maximizing producer surplus and maximizing stakeholder surplus. Both of these theories can be alternatives that compete or complement each other. It is important for companies to understand and implement expansion, which is the expansion of the company's territory by occupying other areas either partially or wholly. This aims to achieve efficiency, gain higher profits, and remain competitive. This study uses a combination of qualitative and quantitative methods, with a focus on the effect of changes in work pattern systems on improving company performance and profits. The results of the study show that changes in work pattern systems have a positive impact on companies, increasing activities and the range of products offered. These changes also affected the performance of all employees in the marketing division and the company as a whole. In order to reach a conclusion, this study confirms that the change in the work pattern system is more profitable than the previous pattern system, because it has brought development to the company with a positive influence on performance and profits, as well as affecting the overall company turnover.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135619475","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
Determinasi Faktor Yang Memengaruhi Keputusan Manajemen Dalam Berinvestasi 决定影响管理决策的因素
African Journal of Economic and Management Studies Pub Date : 2023-08-23 DOI: 10.46772/jecma.v6i2.1288
Editya Nurdiana, Tika Septiani, Putri Puspita Ayu
{"title":"Determinasi Faktor Yang Memengaruhi Keputusan Manajemen Dalam Berinvestasi","authors":"Editya Nurdiana, Tika Septiani, Putri Puspita Ayu","doi":"10.46772/jecma.v6i2.1288","DOIUrl":"https://doi.org/10.46772/jecma.v6i2.1288","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Earning Per Share, Net Profit Margin dan Debt to Equity Ratio terhadap Harga Saham. Unit analisis yang diteliti yaitu perusahaan sub sektor Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Penentuan sampel menggunakan metode purpose sampling sehingga diperoleh sampel sebanyak 8 perusahaan dengan jangka waktu 6 tahun. Jenis penelitian yang digunakan yaitu asosiatif yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih yang bersifat sebab akibat. Data yang digunakan adalah laporan keuangan dan laporan tahunan (annual report), sumber data berasal dari www.idx.co.id teknik analisis data dengan menggunakan analisis regresi linear berganda dengan Harga Saham sebagai variabel dependent sedangkan Earning Per Share, Net Profit Margin dan Debt to Equity Ratio sebagai variabel independet. Pengolahan data ini menggunakan alat bantu IBM SPSS Versi 23. Metode penelitian yang digunakan yaitu statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji hoipotesis t dan uji hipotesis F. Hasil peneltian menunjukkan bahwa secara parsial Earning Per Share, Net Profit Margin berpengaruh terhadap Harga Saham sedangkan Debt to Equity Ratio tidak berpengaruh terhadap harga saham. Hasil penelitian menunjukkan bahwa secara simultan Earning Per Share, Net Profit Margin dan Debt to Equity Ratio berpengaruh terhadap Harga Saham.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135619477","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
Pengaruh Managerial Ownership, Company Growth, Investment Opportunity Set, dan Debt Covenant terhadap Konservatisme Akuntansi Pengaruh管理层所有权,公司成长,投资机会集,和债务契约,以及Konservatisme Akuntansi
African Journal of Economic and Management Studies Pub Date : 2023-08-23 DOI: 10.46772/jecma.v6i2.1228
Raja Vanaldo Boang Manulu, Okta Fiana
{"title":"Pengaruh Managerial Ownership, Company Growth, Investment Opportunity Set, dan Debt Covenant terhadap Konservatisme Akuntansi","authors":"Raja Vanaldo Boang Manulu, Okta Fiana","doi":"10.46772/jecma.v6i2.1228","DOIUrl":"https://doi.org/10.46772/jecma.v6i2.1228","url":null,"abstract":"This study aims to determine the influence of managerial ownership, company growth, investment opportunity set, and debt covenant on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. This research uses a quantitative approach. The sampling technique uses a non-probability sampling method for the type of sampling is purposive sampling. The population in this study includes thirtytwo manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The data analysis method used is panel data regression analysis. The results of this study show that simultaneously managerial ownership, company growth, investment opportunity set, and debt covenant have a significant effect on accounting conservatism. The results of the panel data regression test can partially be seen that company growth and investment opportunity set have proven to have a positive and significant effect on accounting conservatism. While managerial ownership and debt covenants have a negative and significant effect on accounting conservatism.","PeriodicalId":46031,"journal":{"name":"African Journal of Economic and Management Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135619476","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