International Journal of Economics and Business Issues最新文献

Does consumer healthy lifestyle influence the consumption patterns of Malaysian consumers? 消费者健康的生活方式是否影响马来西亚消费者的消费模式?

International Journal of Economics and Business Issues Pub Date : 2023-09-11 DOI: 10.59092/ijebi.vol2.iss2.30

Farouk Djermani, Yaty Sulaiman, Nik Kamariah Nik Mat

{"title":"Does consumer healthy lifestyle influence the consumption patterns of Malaysian consumers?","authors":"Farouk Djermani, Yaty Sulaiman, Nik Kamariah Nik Mat","doi":"10.59092/ijebi.vol2.iss2.30","DOIUrl":"https://doi.org/10.59092/ijebi.vol2.iss2.30","url":null,"abstract":"This paper was designed to examine the effects of price and place on the consumption patterns of healthy food and a healthy lifestyle, as well as the mediating effects of a healthy lifestyle between the specified linkages. A quantitative research design approach as selected, and a questionnaire was formulated for primary data collection. The variables were measured using 21 items sourced from previous studies. The systematic sampling technique assessed all the items using a five-point Likert Scale, with 500 questionnaires distributed to academicians from four Malaysian Universities. A total of 357 responses were received, representing a 71.4% response rate. The analysis utilized Partial Least Squares (PLS) regression and descriptive methods. The findings suggest that there is a direct relationship indicating that consumers’ healthy lifestyle, price, and place are significant predictors of consumption patterns. Furthermore, the mediating effects of a healthy lifestyle show that it plays a significant role in mediating the relationship between price and place with consumption patterns. Malaysian consumers have a strong concern about healthy food consumption patterns. It is recommended that managers prioritize strategies that place more significance on promoting a healthy lifestyle in the context of healthy food consumption patterns. The study also discusses the implications for various stakeholders, along with its limitations, and provides recommendations for future research.","PeriodicalId":475273,"journal":{"name":"International Journal of Economics and Business Issues","volume":"2675 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136025912","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

Determinants of Audit Report Lags of Public Companies in Indonesia 印尼上市公司审计报告滞后的决定因素

International Journal of Economics and Business Issues Pub Date : 2023-09-11 DOI: 10.59092/ijebi.vol2.iss2.35

Regita Annisa Agre, Rahmat Febrianto

{"title":"Determinants of Audit Report Lags of Public Companies in Indonesia","authors":"Regita Annisa Agre, Rahmat Febrianto","doi":"10.59092/ijebi.vol2.iss2.35","DOIUrl":"https://doi.org/10.59092/ijebi.vol2.iss2.35","url":null,"abstract":"The Indonesian Financial Service Authority (FSA) mandates that every listed company submit its financial reports by the end of the fourth month following the end of the financial year. When COVID-19 struck the world in 2020, the FSA extended the reporting deadline until the end of May. This policy was implemented to account for delays caused by COVID-19. This research aims to determine the factors associated with audit report lags and ensure the timeliness of financial reporting. This research is categorized as descriptive verification research. The descriptive method employed in this study aims to elucidate the determinants of audit report lags. The verification research aspect involves conducting hypothesis tests to examine the relationship between profitability, leverage, the size of Public Accounting firms, and audit opinions on audit report lags. Our research was conducted to gather empirical evidence regarding the relationship between profitability, leverage, the size of accounting firms, and audit opinions on audit report lag. This research contributes to maintaining the relevance of the information contained in financial reports. The test results indicate that profitability positively correlates significantly with audit report lags. Companies audited by the Big Four firms have shorter audit durations compared to non-Big Four firms.Additionally, companies with standard audit opinions experience shorter audit durations than those with non-standard audit opinions. Leverage was found to have no significant correlation with audit report lags. Our findings suggest that smaller firms tend to delay their reports. However, they are published as soon as possible when audited by a reputable accounting firm and receive a standard audit opinion. The COVID-19 pandemic may have prompted our sample companies to postpone their reports. Future studies should consider the pandemic's impact on audit report lag.","PeriodicalId":475273,"journal":{"name":"International Journal of Economics and Business Issues","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136025913","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 Effect of Corporate Social Responsibility Expenditure and Board National Diversity on Firm Value with the Availability of Sustainability Report as a Moderation Variable 以可持续发展报告可得性为调节变量的企业社会责任支出和董事会国家多样性对企业价值的影响

International Journal of Economics and Business Issues Pub Date : 2023-09-11 DOI: 10.59092/ijebi.vol2.iss2.34

Adzhana Adlah, Rahmat Febrianto

{"title":"The Effect of Corporate Social Responsibility Expenditure and Board National Diversity on Firm Value with the Availability of Sustainability Report as a Moderation Variable","authors":"Adzhana Adlah, Rahmat Febrianto","doi":"10.59092/ijebi.vol2.iss2.34","DOIUrl":"https://doi.org/10.59092/ijebi.vol2.iss2.34","url":null,"abstract":"This study is to provide evidence on the effect of corporate social responsibility expenditure and board national diversity on corporate value. We also test the role of the availability of sustainability reports as a moderating variable on this relationship. Our samples are Indonesian-listed companies on the Indonesia Stock Exchange from 2011 to 2020. Tobin's Q is used to measure firm value. The CSR expenditure is measured by the amount of CSR expenditures reported in the annual report. In contrast, the board’s national diversity is measured by the company’s ratio of foreign board members. The availability of sustainability reports is a dummy variable. The results suggest that CSR expenditure and board diversity do not affect firm value. Moreover, the results indicate that the availability of sustainability reports has a negative moderating effect on the relationship between the ratio of foreign commissioners and firm value, and, on the contrary, has a positive impact on the relationship between the ratio of foreign members of the board of commissioners and firm value. We may imply that companies with a high proportion of foreign member boards of commissioners and provide sustainability reports have higher firm value than companies that do not provide sustainability reports. Our study suffers from some limitations. First, most of our samples do not have foreign commissioners on their board. Second, the Indonesian authority does not strictly regulate the disclosure practices of CSR-related expenditures. Third, future researcher may use another measure of sustainability report, like the quality of the report.","PeriodicalId":475273,"journal":{"name":"International Journal of Economics and Business Issues","volume":"366 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136025914","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

Green Human Resource Management Practices: A Study on The Banking Sector of Pakistan 绿色人力资源管理实践:巴基斯坦银行业研究

International Journal of Economics and Business Issues Pub Date : 2023-09-10 DOI: 10.59092/ijebi.vol2.iss2.33

Imran Ahmad Shakir, Tariq Iqbal Khan

引用次数: 0

Effect of sensory marketing in Consumer behavior during the Act of purchase: a case study of supermarkets 感官营销对消费者购买行为的影响:以超市为例

International Journal of Economics and Business Issues Pub Date : 2023-09-10 DOI: 10.59092/ijebi.vol2.iss2.32

Tamby Ramanankonenana, Lutécia Harivel Randriamamonjy

引用次数: 0

Corporate Social Responsibility and Its Effects on Brand Trust in Bank: Evidence from Nigeria 企业社会责任及其对银行品牌信任的影响:来自尼日利亚的证据

International Journal of Economics and Business Issues Pub Date : 2023-09-10 DOI: 10.59092/ijebi.vol2.iss2.31

Sani Abdullahi Sule, Salisu Abdujalil

{"title":"Corporate Social Responsibility and Its Effects on Brand Trust in Bank: Evidence from Nigeria","authors":"Sani Abdullahi Sule, Salisu Abdujalil","doi":"10.59092/ijebi.vol2.iss2.31","DOIUrl":"https://doi.org/10.59092/ijebi.vol2.iss2.31","url":null,"abstract":"The purpose of this study is to determine how corporate social responsibility (CSR) affects consumer trust in the banking industry. The study's emphasis is on CSR's four primary facets: economic, legal, ethical, and philanthropic. A model was used in this study to demonstrate the effects of several CSR elements on brand trust. A questionnaire was distributed to 400 bank clients, and 397 responses were received, valid and entered for descriptive and cause effects as the method of gathering primary data from respondents for analysis. The results showed that clients view CSR initiatives as a key component when engaging with banks. When banks engage in these activities, their brand trust is strengthened, and CSR activities and brand trust have statistically been linked in favorable and substantial ways. Customers of banks have different perceptions of the relevance of these activities. The findings would be enhanced by a larger sample size, the inclusion of more stakeholders, such as employees and managers, and the replication of the study in other nations. In order to improve their corporate reputation, banks are encouraged to take into account the study's variables in their operations and promote CSR. The topic of CSR has been covered in a lot of research, but only a small number of them focus on the banking industry and the Dala Kano, notably in Nigeria. For a better understanding of CSR initiatives and their implications on brand trust, this study recommends further research in the field.","PeriodicalId":475273,"journal":{"name":"International Journal of Economics and Business Issues","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136072628","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

Transformational Leadership Climate Creating Positive Feelings and Improving Performance During the COVID-19 Pandemic 变革型领导氛围在COVID-19大流行期间创造积极情绪并提高绩效

International Journal of Economics and Business Issues Pub Date : 2023-06-12 DOI: 10.59092/ijebi.vol2.iss1.28

Yogi Yunanto Yoola, Karnudu Fitria, Wahyu kurniawan Brahma, Rukmini Meme

{"title":"Transformational Leadership Climate Creating Positive Feelings and Improving Performance During the COVID-19 Pandemic","authors":"Yogi Yunanto Yoola, Karnudu Fitria, Wahyu kurniawan Brahma, Rukmini Meme","doi":"10.59092/ijebi.vol2.iss1.28","DOIUrl":"https://doi.org/10.59092/ijebi.vol2.iss1.28","url":null,"abstract":"The purpose of this study is to examine the impact of transformational leadership in creating positive feelings and improving performance During the COVID-19 Pandemic in the context of a state owlogisticsic company. The data for this study was collected from a sample of employees working in various organizations during the COVID-19 pandemic. The study employed a survey research method, and a self-administered questionnaire was used to collect data. A total of 500 responses were collected from the participants, who were selected using convenience sampling. The result of structural equation modeling found that a transformational leadership climate positively affects employees' feelings and performance during the COVID-19 pandemic. Specifically, the study found that employees who perceived their leaders as transformational experienced higher levels of positive affect and were more motivated to perform their duties during the pandemic. Additionally, the study found that employees who perceived their leaders as transformational exhibited higher levels of job satisfaction and organizational commitment during the pandemic. These findings highlight the importance of transformational leadership in creating a positive work environment during the pandemic, which is crucial for employee well-being and performance.","PeriodicalId":475273,"journal":{"name":"International Journal of Economics and Business Issues","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136311261","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

Examining The Factors Affecting Employee Performance of Higher Education Institution Employee in The New Normal Era 新常态下高校员工绩效影响因素研究

International Journal of Economics and Business Issues Pub Date : 2023-05-07 DOI: 10.59092/ijebi.vol2.iss1.26

Ahmet Tashliyev, Susanto Tirtoprojo

{"title":"Examining The Factors Affecting Employee Performance of Higher Education Institution Employee in The New Normal Era","authors":"Ahmet Tashliyev, Susanto Tirtoprojo","doi":"10.59092/ijebi.vol2.iss1.26","DOIUrl":"https://doi.org/10.59092/ijebi.vol2.iss1.26","url":null,"abstract":"Job performance is one of the concerns of any organization, as it is one of the critical determinants of its success. Over the past decades, researchers gained much interest in explaining employee performance. This present study aims to contribute to the literature by examining the factors influencing employee performance and the mediating role of work discipline and job satisfaction in the context of higher education organizations. This research employs Social Exchange and organizational commitment theories to build the proposed framework. Data collected through a self-administrative survey at the higher education institution was used in this study. The sample of this research consists of 151 employees, both administrative staff and lecturers. The structural equation modeling results show that organizational commitment, work, and work discipline positively influence employee performance. In contrast, work environment and job satisfaction do not influence employee performance. The result also highlights that the work environment influences discipline, organizational commitment, and environmental job satisfaction. Moreover, the mediating role of job satisfaction and work discipline was found in this study. Furthermore, besides the direction for future research, this work contributes to the literature and organizational practice.","PeriodicalId":475273,"journal":{"name":"International Journal of Economics and Business Issues","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135962567","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