• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.299-307
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• 2022

The goal of the study is to examine and assess how the factors of logistics service quality provided by logistics service providers influence customer loyalty and satisfaction in Vietnam. This study employs samples of the Kansei technique. The article's data was gathered through an online survey of 388 distinct Vietnamese customers who used logistics services before and during the Covid-19 outbreak. After the data was obtained, it was evaluated using SmartPLS 3.0's Cronbach's Alpha test and structural equation model (SEM). Staff service quality, operational service quality, and technical service quality are the three factors that determine the quality of logistics services in the study. Out of the 10 proposed hypotheses, research findings show that five are acceptable. The Covid-19 Pandemic in Vietnam had a significant impact on all dimensions, but it had no effect on how satisfied customers were with the logistics service providers. Nevertheless, loyalty is considerably influenced by only one factor, which is customer satisfaction, and customer trust moderates the relationship between these two factors. As a consequence of that, several managerial implications have been proposed to help logistics service providers improve their services to attract and keep Vietnamese customers using their service in the long term.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.143-150
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• 2021

This study investigates and analyzes the difference in Indonesian banks' earnings quality in the pre-audit and post-audit period. This study also investigates the difference in audit quality done by public accounting firms. This study employs time series data taken from the unaudited and audited financial statements of banks listed on the Indonesia Stock Exchange in 2012-2016. Sample selection is made by using a purposive sampling method. The population of this study is 43 banks, and after checking the data for validity and reliability, the final sample size was 26 banks. Audit quality is operationalized with the size of the auditor. Earnings quality is proxied by accruals calculated using the Beaver and Engel (1996) model. The data analysis method used in this study is the paired-sample t-test and chow test. This study shows that there is no difference in earnings quality in the pre-audit and post-audit period. This study also reveals no difference in audit quality between the big four and non-big four auditors. These findings mean that independent auditors do not play a useful role in increasing the reliability of accounting information presented by management to stakeholders. Besides, this study's results do not verify the agency theory regarding auditors' role to minimize opportunistic management behavior in preparing financial statements.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.1007-1013
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• 2020

This study aims to understand the determinant of the employee's intention to use information system within the framework of the Technology Acceptance Model (TAM) and Information System Success Model (ISSM). This paper also aims to examine the influence of ISSM dimension on the perceived usefulness and the perceived ease of use. The research respondents were 248 employees of Universitas Negeri Semarang (UNNES) who are users of the Financial Information System (SIKEU). Data was obtained using a questionnaire that was distributed online via Google form. The data analysis method used is Structural Equation Model (SEM) analysis using the Warp-PLS software. The results showed that the dimensions of TAM (perceived ease of use and perceived usefulness) had a positive and significant influence on the employee's intention to use SIKEU. The ISSM dimension (system quality and information quality) also had a significant influence, although other ISSM dimensions (service quality) had not been proven to have a significant influence on the employee's intention to use SIKEU. Moreover, the results showed that the employee's intention to use is a determinant of SIKEU's actual usage. Perceived ease of use was significantly determined by system quality, information quality, and service quality. In addition, the perceived usefulness was significantly determined by system quality and information quality.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.971-977
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• 2021

The purpose of this research paper is: (1) to describe the service quality index; (2) describe the data quality index; and (3) describe the anti-corruption index of BPS Trenggalek, Indonesia. The approach chosen is quantitative with the type of survey research. The primary data collection technique was mainly based on a questionnaire distributed to 40 respondents, namely BPS service users in 5 (five) categories: the private sector, the banking industry, academics, offices, or agencies in Trenggalek Regency and universities. The results showed that the quality of BPS services was good and the data quality index where the respondents were satisfied with the data presented by BPS. Meanwhile, testing the anti-corruption index shows that BPS Trenggalek is very anti-corruption in providing services to consumers. The findings of this study suggested that to improve service quality, it is necessary to pay attention to several aspects, including published service requirements, easy requirements to be fulfilled, published procedure information, clear service process flow, published service times, and costs/tariffs are communicated. This study suggests updating data, data relevance, data accessibility, and data completeness to improve data quality. Furthermore, to maintain the very anti-corruption predicate, this study suggests maintaining service by upholding the prevailing ethics and norms.

• Proceedings of the Safety Management and Science Conference
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• 2006.04a
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• pp.341-354
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• 2006

This paper is to Introduce guidelines for quality management. International standards such as ISO 10005, ISO 10007, ISO 10014 and ISO 10015 are considered. This study is to discuss guidelines for quality plans, configuration management, training, and managing the economics of quality.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.553-563
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• 2021

Customer value has long been believed to be a direct trigger for increased tourist satisfaction, but as a mediating variable, it still needs to be proven further. This paper aims to examine the causal relationship between research variables, as well as to examine the role of customer value as a mediating variable in the relationship between service quality, brand quality, tourism products, customer value, and tourist satisfaction with tourists' objects. The population is tourists who visit tourist sites/destinations in the Gianyar Regency on the island of Bali, Indonesia, and the sample size is 270 respondents, selected through random sampling. Structural equation modeling (SEM), a multivariate statistical analysis technique, is used to analyze the causal relationships between variables. The results show that the model is accepted, and customer value is proven to be a positive mediating variable. The results also show that service quality, brand quality, and tourism products have an effect on customer value. This provides insight into the practical implications for tourism managers to increase the brand quality of tourist attractions as well as increase the professionalism and quality of tour guide services. This, in turn, will increase customer value and increase tourist satisfaction.

• Korean Journal of Agricultural Science
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• v.44 no.2
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• pp.283-295
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• 2017

This study analyzed the effect of the intrinsic and extrinsic attributes of gochujang, Korean red chili paste, on purchasing intention and recommendation intention for consumption. Survey participants were female, married, aged 30 - 39 years, and highly educated with graduation from a university. Most participants purchased gochujang 1 - 2 times per year, most commonly at a shopping mall, and acquired information on the gochujang product from an advertisement or sponsored TV shows. For the factor analysis, five variables for intrinsic quality were considered: namely, healthiness, economics, convenience, diversity, and sense, whereas three variables were considered for extrinsic quality: trust, external appearance, and image. The factor analysis also confirmed the correlation between the validity and the reliability of the purchasing and recommendation intentions. The effect of intrinsic quality of gochujang on purchasing and recommendation intentions was tested through a multiple regression analysis. The purchase intention was most significantly affected by healthiness, cost, and convenience. On the other hand, the recommendation intention was most significantly affected by the diversity and, to a lesser degree, by the healthiness of the product. Among the extrinsic qualities, trust of consumers and the product appearance had a significant effect on purchasing intention. Recommendation intention was significantly affected by the appearance. And trust significantly influenced the recommendation. Therefore, a concrete and systematic marketing approach considering these factors.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.199-208
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• 2020

This study investigates the direct and indirect effects, mediated by audit committee quality, of managerial ownership, institutional ownership, and profitability on intellectual capital (IC) disclosure. The object observed of this study is companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period that are classified as high intellectual capital-intensive industries. Based on the sampling method, purposive sampling, 51 companies were selected as samples. This study used path analysis techniques with IBM SPSS version 25 to study the direct and indirect influences of managerial ownership, institutional ownership, and profitability toward IC disclosure. The results of this study show that managerial ownership, profitability and audit committee quality have a significant positive effect on IC disclosure whereas institutional ownership has significant negative effect on IC disclosure. This study also provides empirical evidence, supported by the sobel test, that the audit committee quality is able to mediate the effect of institutional ownership and profitability on IC disclosure. However, the audit committee quality is not able to mediate the effect of managerial ownership on IC disclosure. These findings develop and strengthen the results of prior studies related to the implementation of signaling theory and agency theory in devoting more understanding about IC disclosure.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.283-293
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• 2020

This study examines the effect of service quality and perceived value on customer loyalty with the intervening role of customers' satisfaction in the e-commerce industry. The research method uses a quantitative research design with a survey model. The sample used in this study is Tokopedia consumers who live in DKI Jakarta and have done online shopping at Tokopedia at least twice in the last six months. All variables used were reliable and valid and met the research requirements. The object of this research were the 200 customer respondents who had made purchases on the largest e-commerce platform of Indonesia, Tokopedia. Data analysis was done by using SPSS and Structural Equation Modeling (SEM). The results show that: first, the service quality and perceived value affect customer satisfaction positively. Second, there is a mediating effect of customer satisfaction on the relationship between service quality and perceived value on customer loyalty. Third, service quality and perceived value directly affect customer loyalty positively but insignificantly. The result implies that the role of customer satisfaction is significant in creating loyalty. In the e-commerce industry, good quality and perception could positively influence customers but not necessarily form loyalty. For that, e-commerce players should pay a lot of attention on customer satisfaction.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.139-147
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• 2020

This paper aims to explore the relationship between the quality of the audit and the level of stock return co-movement in the context of the Vietnamese emerging market. The empirical study is designed based on the quatitative method and deductive approach. The panel dataset includes 256 listed firms from different industries,with 1115 firm-year observations on Ho Chi Minh City Stock Exchange for the period from 2014 to 2018. In the research, we built the econometric regression model, using stock return synchronicity and audit quality as the dependent and independent variable, respectively. Some control variables are also added to the econometric regression models as they are well-documented in prior research to have an effect on stock price synchronicity. To improve the accuracy of the regression coefficients, beside the Ordinary Least Squares, we employ the Random Effects Model and the Fixed Effects Model for better statistical analysis of panel data set. The results show that the quality of the audit is positively correlated to stock price synchronicity. This finding suggests that stock returns of companies with higher quality of the audit are more synchronous with the market. Results for other control variables also support our reasoning for the main findings.