Gadjah Mada international journal of business最新文献_第7页

Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems 外国投资者的利益与避税：取决于国家保护水平和法律制度的偶然视角

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Gadjah Mada international journal of business Pub Date : 2020-05-28 DOI: 10.22146/gamaijb.43521

Dielanova Wynni Yuanita, Christine Dewi, Arief Zuliyanto Susilo, Kusharyanti Kusharyanti

{"title":"Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems","authors":"Dielanova Wynni Yuanita, Christine Dewi, Arief Zuliyanto Susilo, Kusharyanti Kusharyanti","doi":"10.22146/gamaijb.43521","DOIUrl":"https://doi.org/10.22146/gamaijb.43521","url":null,"abstract":"This study investigates differences in firms’ tax avoidances between multinational and national. Furthermore, it investigates the differences between firms’ contingent behavior because of the country’s investor protection level and law systems. This research takes into account the firms’ tax avoidance phenomenon. Besides that, it proposes novelties as follows. First, this study highlights that multinational firms tend to avoid taxes higher than national ones. Second, it induces the dividend catering theory related to the country’s investor protection. The latest, it persuades that country’s investor protection, and law systems make firms contingent on their tax avoidance behaviors. This study finds that firms where they live in high investors’ protection countries and common law did higher tax avoidance than others. The findings imply that these firms could grow higher than others. It means that this study suggests economic consequences. The consequence is that a country should increase its investors’ protection level and somehow redefine its law systems. Therefore, it could enhance its capital market and subsequently improve the national welfares.","PeriodicalId":54086,"journal":{"name":"Gadjah Mada international journal of business","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42016691","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

The Interaction Between Protean Career Orientation, Career Goal Development and Well-being Outcomes: Evidence from Professional Engineers Protean职业定位、职业目标发展与幸福结果之间的互动——来自专业工程师的证据

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Gadjah Mada international journal of business Pub Date : 2020-05-21 DOI: 10.22146/gamaijb.44343

Norizan Baba Rahim

{"title":"The Interaction Between Protean Career Orientation, Career Goal Development and Well-being Outcomes: Evidence from Professional Engineers","authors":"Norizan Baba Rahim","doi":"10.22146/gamaijb.44343","DOIUrl":"https://doi.org/10.22146/gamaijb.44343","url":null,"abstract":"Experiencing strong personal development and growth are important for engineers, compared to professionals in other fields. Nevertheless, if career goal development behaviour is not present in sufficient quantities, engineers would be at risk if their own goals and expectations are not aligned with the companies they are working for. As a result, it may have a negative impact on their well-being. In this article, a sample of professional engineers (N=387) were utilised to examine the relationship between protean career orientation towards career goal development, career satisfaction and psychological well-being and to examine the mediating effect of career goal development between protean career orientation toward career satisfaction and psychological well-being. The research model was tested using the goal setting theory. The results of a partial least square (PLS) regression demonstrated that protean career orientation had a positive effect towards career goal development; subsequently career goal development had a positive effect on career satisfaction and psychological well-being. On the other hand, career goal development was found not to mediate the relationship between protean career orientation towards career satisfaction and psychological well-being. Based on the findings, this research suggests employers and industries encourage their unlicensed engineers to register as graduate engineers, so that later they can upgrade themselves to professional engineers’ status, as eventually this would help them to experience their job in a more meaningful way, and consequently increase their work happiness.","PeriodicalId":54086,"journal":{"name":"Gadjah Mada international journal of business","volume":"22 1","pages":"24-48"},"PeriodicalIF":0.7,"publicationDate":"2020-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48409666","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

The Evolution in Value Relevance of Accounting Measures in Indonesia 印尼会计计量价值相关性的演变

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Gadjah Mada international journal of business Pub Date : 2020-05-21 DOI: 10.22146/gamaijb.54059

E. Suwardi

引用次数: 3

What Do Banks, Rural Credit Institutions, and Regulators Infer from the Current Strengths and Standing of Indonesian SMEs? 银行、农村信贷机构和监管机构从印尼中小企业目前的优势和地位推断出什么?

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Gadjah Mada international journal of business Pub Date : 2020-03-18 DOI: 10.22146/gamaijb.53968

J. Panjaitan, M. Darwin, Indra Bastian, S. Sukamdi

{"title":"What Do Banks, Rural Credit Institutions, and Regulators Infer from the Current Strengths and Standing of Indonesian SMEs?","authors":"J. Panjaitan, M. Darwin, Indra Bastian, S. Sukamdi","doi":"10.22146/gamaijb.53968","DOIUrl":"https://doi.org/10.22146/gamaijb.53968","url":null,"abstract":"This study investigates whether the Indonesian regulators control Indonesian small and medium-sized enterprises (SMEs) with matching or mismatching empowerment strategies, in light of their strengths and current standing. Indonesian SMEs contributed approximately 60.34% to Indonesia’s gross domestic product (GDP) in 2018. In addition, Indonesian regulators have focused on financial support through credit policies and tax incentives. Indonesian SMEs have been standing on organizational readiness and readiness for change, based on their social networks and social cognition. It collected thirteen informants with different expertise and experiences. This study’s results suggest Indonesia’s regulatory body and financial institutions should consider the SMEs’ social cognition and organizational readiness for change. According to the current situation, to empower Indonesian SMEs, we recommend strategies such as achieving knowledge supremacy, creating an economic development board, as in Singapore, formulating comprehensive industry-wide policies, adopting omnibus laws, and implementing a shifting balance strategy. In other words, the Indonesian regulators should implement major reforms, which are similar to glasnost and perestroika in the former Soviet Union. This is to enhance Indonesian SMEs and achieve the goal of the Government of Indonesia (GoI) with respect to the optimal distinctiveness of Indonesia’s future economy. This optimal distinctiveness refers to the GoI’s policies, which focused on knowledge supremacy, an industry-wide regime, and research for empowerment.","PeriodicalId":54086,"journal":{"name":"Gadjah Mada international journal of business","volume":"22 1","pages":"1-23"},"PeriodicalIF":0.7,"publicationDate":"2020-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45911832","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: 5

Acceptance and Use of Information Technology: Understanding Information Systems for Indonesia’s Humanitarian Relief Operations 接受和使用信息技术:了解印尼人道主义救援行动的信息系统

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Gadjah Mada international journal of business Pub Date : 2019-12-27 DOI: 10.22146/gamaijb.39199

Made irma Dwiputranti, Raden Adriyani Oktora, Liane Okdinawati, M. Fauzan

{"title":"Acceptance and Use of Information Technology: Understanding Information Systems for Indonesia’s Humanitarian Relief Operations","authors":"Made irma Dwiputranti, Raden Adriyani Oktora, Liane Okdinawati, M. Fauzan","doi":"10.22146/gamaijb.39199","DOIUrl":"https://doi.org/10.22146/gamaijb.39199","url":null,"abstract":"Disaster management includes distributing logistical assistance to disaster victims. The implementation of this distribution must occur at the right time, at an appropriate location, on target and be appropriate to the needs of the victims. This research aims to design an information system to improve the performance of disaster relief operations by managing the information while monitoring and evaluating humanitarian relief operations. Consequently, understanding the primary determinants of user acceptance behavior has become a vital aspect in the successful implementation of the information system. The Unified Theory of Acceptance and Use of Technology (UTAUT) model is a tool to investigate and give a better understanding of the factors that affect the potential users’ acceptance and use of an information system. This research used 131 different informants from different groups of potential users to measure performance expectancy, effort expectancy, social influence, and facilitating conditions. The results have shown strong relationships between four aspects of the measurements for the acceptance of all parties involved in humanitarian relief operations.","PeriodicalId":54086,"journal":{"name":"Gadjah Mada international journal of business","volume":"21 1","pages":"242-262"},"PeriodicalIF":0.7,"publicationDate":"2019-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47957108","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: 8

The Effects of Financial Derivatives on Earnings Management and Market Mispricing 金融衍生品对盈余管理和市场定价错误的影响

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Gadjah Mada international journal of business Pub Date : 2019-12-27 DOI: 10.22146/gamaijb.34112

Oktavia Oktavia, S. Siregar, R. Wardhani, N. Rahayu

引用次数: 6

Impact of Manufacturing Flexibility on Business Performance: Malaysian’s Perspective 马来西亚制造业灵活性对企业绩效的影响

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Gadjah Mada international journal of business Pub Date : 2019-12-27 DOI: 10.22146/gamaijb.27402

Kong Woun Tan, K. T. Lim

{"title":"Impact of Manufacturing Flexibility on Business Performance: Malaysian’s Perspective","authors":"Kong Woun Tan, K. T. Lim","doi":"10.22146/gamaijb.27402","DOIUrl":"https://doi.org/10.22146/gamaijb.27402","url":null,"abstract":"This research aims to investigate the impact of manufacturing flexibility on business performance. The manufacturing flexibility dimensions are mix, new product, labor, machine, material handling, routing and volume flexibility. The measures for the business performance are product market performance, customer satisfaction and profitability. The impact of manufacturing flexibility on business performance has been tested using a cross sectional study employing survey methodology, conducted within five manufacturing industries in Malaysia. Data were obtained from 137 returned questionnaires, which were analyzed using correlational and regression analyses. The results of the correlation analyses indicated that the manufacturing flexibility dimensions were positively and highly correlated among themselves, thus suggesting that the dimensions were interdependent. Meanwhile, the findings of the regression analyses provided support for the idea that manufacturing flexibility has a positive and significant impact on business performance. In other words, manufacturing flexibility improves business performance. In conclusion, this empirical research provides insights and a better understanding about the relationship between manufacturing flexibility and business performance. This research allows researchers/practitioners to gain in-depth knowledge about the concept of manufacturing flexibility and its impacts.","PeriodicalId":54086,"journal":{"name":"Gadjah Mada international journal of business","volume":"21 1","pages":"308-329"},"PeriodicalIF":0.7,"publicationDate":"2019-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49626135","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

Factors Affecting Propensity to Export: The Case of Indonesian SMEs 影响出口倾向的因素：以印尼中小企业为例

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Gadjah Mada international journal of business Pub Date : 2019-12-27 DOI: 10.22146/gamaijb.41022

M. D. Revindo, C. Gan, N. Massie

引用次数: 16

Linking supervisor incivility with job embeddedness and cynicism: The mediating role of employee self-efficacy 主管不文明与工作嵌入、玩世不恭的关系:员工自我效能感的中介作用

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Gadjah Mada international journal of business Pub Date : 2019-12-27 DOI: 10.22146/gamaijb.39647

UJU VIOLET ALOLA, Simplice A Asongu, Andrew Adewale Alola

{"title":"Linking supervisor incivility with job embeddedness and cynicism: The mediating role of employee self-efficacy","authors":"UJU VIOLET ALOLA, Simplice A Asongu, Andrew Adewale Alola","doi":"10.22146/gamaijb.39647","DOIUrl":"https://doi.org/10.22146/gamaijb.39647","url":null,"abstract":"Applying the conservation of resources theory and the self-efficacy theory, this study investigates the relationship between supervisor incivility, self-efficacy, cynicism and the job embeddedness of employees in the hotel industry. The role of self-efficacy, as an important variable that mediates the relationship between the predictor and the criterion variable, is significantly evaluated. A non-probability sampling technique was used to collect 245 questionnaires from frontline employees of five- and four-star hotels in Nigeria. The findings reveal that supervisor incivility has a negative effect on self-efficacy and a positive effect on cynicism, and that self-efficacy negatively affects cynicism. There was no significant relationship with job embeddedness in the study. Importantly, the investigation establishes that self-efficacy is a mediating variable between supervisor incivility and cynicism. The study noted the importance of adopting a policy that introduces periodic seminars and professional training for both employees and supervisors, as a means for curbing incivility and cynicism. The study concludes with theoretical and practical implications, leaving room for further investigation.","PeriodicalId":54086,"journal":{"name":"Gadjah Mada international journal of business","volume":"25 17","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138504902","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

Workplace fairness, information sharing and employee performance in a budget setting: an empirical study 预算环境下工作场所公平、信息共享与员工绩效的实证研究

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Gadjah Mada international journal of business Pub Date : 2019-08-26 DOI: 10.22146/gamaijb.31133

Suria Zainuddin, C. Isa

引用次数: 4