• The Journal of Asian Finance, Economics and Business
• /
• 제8권7호
• /
• pp.103-109
• /
• 2021

The aim of this research is to provide empirical evidence on the impact of CSR disclosure on earnings management and firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 114 companies selected through purposive sampling. The results of data analysis show that CSR has a positive effect on Firm Value. CSR disclosure is one form of activity that companies carry out in influencing their stakeholder decisions. This is by the theory that a company is not an entity that only operates for its interests, but the main objective of the company is to meet stakeholder needs. Besides, CSR has a positive effect on Earning Management. The results of this study contrary to research conducted by prior research which states that CSR can reduce earning management because CSR not only increases information transparency but also creates interaction with stakeholders. The difference in findings in this study is because CSR disclosure in Indonesia is still low, as seen from the average CSR in Indonesia, which is 33%, and it is still not transparent so that companies tend to carry out earnings management.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권8호
• /
• pp.355-363
• /
• 2021

This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity and budget control in reducing budgetary slack behavior. This study involved 176 managers as respondents in 10 local companies in Eastern Indonesia. Managers who are respondents in thus study work and are spread across 14 provinces in Indonesia. Probability sampling method has been used for this study from the total population with certain criteria. Data analysis has been done using Warp PLS-SEM technique. The results showed that Islamic religiosity cognitive and budget control had a direct negative effect on budgetary slack behavior. The two variables also fully mediate the relationship between participatory budgeting and budget-based compensation schemes on the behavior of budgetary slack in a negative and significant way. These results mean that the two variables are proven to reduce budgetary slack behavior. This empirical evidence at the same time corrects the agency theory's assumptions about opportunistic human nature and always maximizes every potential economic profit. In addition, the results also show that Islamic religiosity cognitive is stronger in reducing budgetary slack behavior. These results can be used to improve the company's budget control system by incorporating elements that motivate religious goals so that it is more effective in reducing budgetary slack behavior.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권2호
• /
• pp.143-150
• /
• 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.

• 근관절건강학회지
• /
• 제28권2호
• /
• pp.161-173
• /
• 2021

Purpose: This study examined: 1) what it meant for patients to have multimorbidity 2) how they manage their illness using health care facilities, and 3) what contextual backgrounds exist regarding the health care system. Methods: This qualitative research obtained individual in-depth interviews from 22 patients. Participants were selected by purposive sampling among those who saw physicians more often than the national average from the 2013 medical-claim data. The transcribed data were analyzed using Ground theory. Results: Multimorbidity patients suffered from "chain-like serial symptoms" and "pain without a breakthrough". They expressed themselves as "indeed patients among patients", "my body is a general hospital", and "an incompletely normal person". There was a demand to resolve the anxiety arising from the situation in which the body keeps getting sicker without showing any signs of recovery. In a state of reduced social support and a lack of trust in the doctor, their desire to be healed led them to receive a temporary relief through dependence on medical institutions. Conclusion: This research recognized the desire of multimorbidity patients to seek temporary relief through dependence on medical institutions. A more patient-centered directed care plan, specific to the needs of the patients with multimorbidity is required.

• Journal of Information Science Theory and Practice
• /
• 제10권2호
• /
• pp.86-101
• /
• 2022

This research aimed at studying the factors that influence new media exposure of political news by youths in Isan society in Thailand. The target group comprised 1,200 individuals, obtained from multi-stage sampling from undergraduate students in Isan's autonomous universities, governmental universities, and private institutions. The data collection tool was a questionnaire, the content of which was validated by experts. The reliability of the tool was tested by the formula for Cronbach's alpha coefficient, which yielded a reliability of 0.83. Multiple regression analysis was applied to analyze the data. The results, regarding factors influencing the channels for political news exposure, showed that channels for political news exposure were mostly influenced by inner drives, followed by importance in political news exposure, influence from social networks, and specific characteristics of the Internet. This could explain the variation of channels for political news exposure at 46.5%. In terms of factors influencing political news selection, it was found that political news selection was influenced mostly from social networks, followed by inner drives, benefits from political news exposure, specific characteristics of the Internet, and the field of study. The variation of the political news selection could be explained at 44.6%. These results elaborate on the current situation in Thailand, especially in Isan region, where youths in higher education are playing an increasing role in demonstrating their political stance through various political activities.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권6호
• /
• pp.81-93
• /
• 2022

This research aims to construct a model that combines brand love, brand loyalty, brand image, customer satisfaction, and service quality into a single model, with brand loyalty coming foremost, and test its predictive power in building brand love. Moreover, mediating effect of customer satisfaction and brand image on service quality and brand loyalty affecting brand love was checked. The study adopted an alliance context using an existing SERVQUAL model, a bi-dimensional aspect of brand loyalty and parasocial love relationship theory, to identify brand love as a construct or outcome in the consumer-brand relationship. Using a quantitative approach, survey questionnaires were distributed by unrestricted random sampling among 507 Saudia Airlines customers. Data were analyzed using structural equation modeling with SmartPLS 3.0. The results revealed significant relationships between four variables except for the brand image. It was found that brand image had no mediating effect on the relationship between service quality and customer loyalty. The outcome of this study highlights the importance of airline alliances for service quality, which leads to positive customer satisfaction, brand image, and customer loyalty. A unique contribution of the study is that it revealed that brand loyalty is also an antecedent of brand love.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권6호
• /
• pp.207-217
• /
• 2022

In recent years, the Iraqi market witnessed a large opening that resulted from the entry of many different products with an absence of government regulations. As a result, marketing deception practices have emerged as a new phenomenon. This study examines the effect of deceptive brand image on consumer purchase intention, with consumer attitude as a mediator. A quantitative method was applied in the form of a questionnaire distributed to shoppers at Carrefour Supermarket in Erbil, Kurdistan Region of Iraq. A random sampling technique was conducted. Subsequently, 200 questionnaires were distributed, and 175 valid questionnaires were analyzed, indicating an 87% response rate. Partial least squares structural equation modelling (PLS-SEM) has been utilized to test the hypothesis. The result showed that brand image deception has a negative impact on consumer purchasing intention. Also, attitude mediates the relationship between deceptive brand image and consumer purchase intention. The empirical finding confirms that deceptive marketing practices such as brand deception can change the attitude of consumers negatively toward brands and, therefore, affect the consumer purchase intentions. The findings suggest that honest brand marketing is beneficial in increasing the attitude toward the brand. This strategy will increase consumer purchase intentions.

• Nuclear Engineering and Technology
• /
• 제54권6호
• /
• pp.2048-2054
• /
• 2022

The coolant temperature feedback coefficient is an important parameter of reactor core power control system. To study the coolant temperature feedback coefficient influence on the core power control system of small PWR, the core power control system is built with the nonlinear model and fuzzy control theory. Then, the uncertainty quantification method of reactor core parameters is established based on the Latin hypercube sampling method and the Bootstrap method. Finally, under the conditions of reactivity step perturbation and coolant inlet temperature step perturbation, uncertainty analysis for two cases is carried out. The result shows that with fuzzy controller and fuzzy PID controller, the uncertainty of the coolant temperature feedback coefficient affects the core power control system, and the maximum uncertainties of core relative power, coolant temperature deviation, fuel temperature deviation and total reactivity are acceptable.

• 한국직업건강간호학회지
• /
• 제31권4호
• /
• pp.187-197
• /
• 2022

Background: This study explores the pathways of nurse turnover in long-term care hospitals (LTCHs) and its underlying conditions in Korea. Although the factors of staying or leaving of nurses in LTCHs have been reported, few studies have examined the trajectory and conditions of nurses staying in and leaving LTCHs. Methods: A qualitative study design with a grounded theory approach was conducted. Data were collected in one-to-one interviews. Purposive and theoretical sampling led to the inclusion of 20 registered nurses from 15 LTCHs in South Korea. Results: Seeking work-life balance was the core category of the nurses' turnover pathway. The consequences of the nurses' turnover pathway were categorized into three groups: thriving, surviving, and leaving. Thriving nurses found meaning in their work, fostered good relationships, and saw opportunities for growth. Surviving nurses were enduring their jobs in LTCHs, having a work-life balance, and supportive nursing leaders. Leaving group nurses wished to leave LTCHs due to a lack of professional growth, unappealing work, continued conflict, and social stigma. Conclusion: This study provided the trajectory and conditions for nurses to enter, stay, move, or leave. Understanding the pathways for staying or leaving can be used as a strategy for successful retention of registered nurses in LTCHs.

• 산업경영시스템학회지
• /
• 제45권4호
• /
• pp.118-126
• /
• 2022

This study attempts a comparison between AHP(Analytic Hierarchy Process) in which the importance weight is structured by individual subjective values and regression model with importance weight based on statistical theory in determining the importance weight of casual model. The casual model is designed by for students' satisfaction with university, and SERVQUAL modeling methodology is applied to derive factors affecting students' satisfaction with university. By comparison of importance weights for regression model and AHP, the following characteristics are observed. 1) the lower the degree of satisfaction of the factor, the higher the importance weight of AHP, 2) the importance weight of AHP has tendency to decrease as the standard deviation(or p-value) increases. degree of decreases. the second sampling is conducted to double-check the above observations. This study empirically checks that the importance weight of AHP has a relationship with the mean and standard deviation(or p-value) of independence variables, but can not reveal how exactly the relationship is. Further research is needed to clarify the relationship with long-term perspective.