• 유통과학연구
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• 제19권11호
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• pp.17-25
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• 2021

Purpose: This study aims to examine the effect of gender diversity and institutional ownership on earnings management in distribution industry sub-sector companies listed on the Indonesia Stock Exchange in 2017-2018. Research design, data and methodology: This research is case study research, where the population in this study are all distribution sub-sector companies listed on the IDX in 2017-2018. The sample selection technique used was purposive sampling and obtained 74 companies with the 2017-2018 research period. Multiple linear regression analysis was used in this study, using Stata 17. Results: The results of this study indicate that: 1) Gender diversity has a negative effect on earnings management. 2) Institutional ownership has a negative effect on earnings management. Conclusions: This study contributes to the agency theory where gender diversity and institutional ownership can reduce the agency conflict that the shrinkage of earnings management. These results indicate that companies in which there are female directors will reduce earnings management practices, this is due to the attitude of female directors who tend to avoid risk. The results also show that institutional ownership will also lead to reduced levels of earnings management, because institutional investors will increase its oversight of the company.

• 동아시아경상학회지
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• 제9권2호
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• pp.31-42
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• 2021

Purpose- This research's purpose is to give implications on how to increase employee satisfaction and organizational commitment of Korean employees using internal marketing. To do that this study analyzes relationships among variables and analyses mediating effect of satisfaction. Also, this study wants to analyze economic performance change of business as a moderator so group comparison between an economic slump and economic recovery is included. Research design, data, and methodology- To analyze relationships among internal marketing, employee satisfaction and organizational commitment of Korean employees, this study used the 7th KRIVET's HCCP data of employee and firm's financial statements data. And conducted CFA, SEM and group comparison analysis by using AMOS 21. Result- According to the empirical results, employee satisfaction mediates between internal marketing and organizational commitment. However, trust was the only significant antecedent that give a positive influence on employee satisfaction. And employee satisfaction increases organizational commitment. Also, economic performance change of business does significantly deteriorate relationships. Conclusion- Based on this study result, implications to manage the organizational commitment of Korean employees are discussed. Especially, the effect of employee satisfaction and trust discussed. Also, economic performance group which is an economic slump and economic recovery differentiation is highlighted. Therefore the cautious approach is needed in managing employee attitude to job and organization is needed

• 산경연구논집
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• 제10권7호
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• pp.17-27
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• 2019

Purpose - In this study, previous CSR researches was reviewed to help understand the CSR effects, and offer suggestions for future research directions. Research design, data, and methodology - To achieve the purpose of this study, previous CSR effects related researches were reviewed based on stakeholder perspectives. Results - After reviewing, some limitations were found. First, most of the CSR related studies in the management area have focused on CSR effects on individual stakeholders such as the shareholder, the employee, and the consumer. Second, it was difficult to find studies on the management aspect of CSR from both an effective and efficient perspective. Conclusions - To overcome these limitations of previous studies, several studies need to be conducted in the future. First, CSR research must be expanded into B-to-B businesses. Few studies try to figure out the effect of CSR on B-to-B businesses but only suggest the effect of CSR on B-to-B business conceptually. Therefore, empirical study needs to be conducted about CSR to show business performance in the B-to-B market. Second, the process of CSR must be developed on how to improve CSRs' effectiveness and efficiency. Finally, a relationship between a company and individual stakeholders needs to be revised using stakeholders' multiple identities.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.507-517
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• 2021

The research objective was to analyze the effect of work behavior on organizational citizenship behavior (OCB) and organizational commitment. For this, we analyze the effect of organizational commitment on OCB and analyze organizational commitment as a mediating variable in the relationship between workplace behavior and OCB. This study employed survey data for 80 employees of 12 village credit institutions in the Badung Regency. Observation is one way to obtain primary data. It is done by observing the object, which is the primary source of data, and conducting direct observations of the research location to determine the circumstances and problems. This research uses data collection techniques: 1) interviews conducted with employees working in Badung Regency both in managers and staff positions. 2) Questionnaire, namely, by using several closed questions given to the Badung Regency employees regarding workplace spirituality, organizational commitment, and OCB. The analysis technique used the partial least squares (PLS) approach and the Sobel test. The results show that workplace spirituality does not affect OCB but positively affects organizational commitment. Also, organizational commitment has a positive effect on OCB. The major findings are organizational commitment acts as a mediating variable in the relationship between workplace spirituality and OCB.

• 아태비즈니스연구
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• 제13권3호
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• pp.281-291
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• 2022

Purpose - We study whether the bullwhip effect is prevalent among Korean firms and how the characteristics of it differ from the ones in other countries. Design/methodology/approach - We obtained quarterly financial and operational information on KOSPI-listed firms in manufacturing, wholesale, and retail industries from 2013 to 2019. We explore the variation of the bullwhip effect across firms and validate hypotheses. Findings - First, we find that for the KOSPI-listed firms, the bullwhip effect is more prevalent compared with the production smoothing. We provide additional findings by using sub-samples of manufacturing firms, wholesaling and retailing firms, big-sized firms, small- and medium-sized firms, domestic-sales intensive firms, and export intensive firms. Second, we show that in general, the bullwhip effect of Korean firms increases with the days in inventory or the demand seasonality ratio. However, the persistence of demand shock does not affect the bullwhip effect of Korean firms. Research implications or Originality - We compare our results with those in other studies that use information on the U.S. and Chinese firms. Our findings show that factors explaining the bullwhip effect across Korean firms have similarities and differences compared with firms in the U.S. and Chinese firms.

• 산업경영시스템학회지
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• 제35권4호
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• pp.63-72
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• 2012

The purpose of this study is to verify the mediating effect of empowerment on the relation between job characteristics and creativity. This study also examines the relationship job characteristics and creativity. As a result of this study, job characteristics had positive influence on empowerment. Empowerment had positive influence on creativity. Also job characteristics had positive effect on creativity at first, but it did not have a direct effect on creativity when empowerment was considered. These mean that empowerment is complete mediation variable because job characteristics no longer affects creativity after empowerment has been considered. Several implications, limitations and directions for future research were discussed.

• 동아시아경상학회지
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• 제10권2호
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• pp.127-137
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• 2022

Purpose - The purpose of this research is to test the impact of transformational leadership on subordinates' performance (job performance and creativity) in Chinese companies. In addition, it intends to verify the mediating effect of subordinates' organizational identification on the relationship between transformational leadership and employee performance. Research design, data, and methodology - To this end, a survey was conducted on the members of Chinese companies. Out of 400 returned responses to the final questionnaire, 349 were used for analysis after excluding invalid responses. Data were analyzed using SPSS 24 and AMOS 24. Result - The analysis results are as follows. First, transformational leadership has a direct effect on subordinates' job performance and creativity. Second, transformational leadership was found to increase subordinates' organizational identification. Third, the mediating effect of organizational identification was verified in the relationship between transformational leadership and performance (job performance and creativity). Conclusion -This study analyzed the effect of the transformational leadership on subordinate's job performance and creativity amid the deepening of China's market economy policies after economic opening. The study expands the related studies.

• 벤처창업연구
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• 제13권4호
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• pp.99-116
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• 2018

본 연구의 목적은 기업의 성장단계별로 창업가가 갖춰야 할 핵심 역량요인이 반영된 통합 창업가 역량 모델을 제시하여 기술창업기업의 성공률을 제고하는 것이다. 연구의 목적을 달성하기 위해 본 연구는 초기 및 후기 기술창업기업의 핵심 창업가 역량과 기업성과 간의 관계, 그 관계를 강화하는 학습 역량의 조절효과를 실증분석 하였다. 연구의 결과는 다음과 같다. 첫째, 초기 기술창업기업 창업팀의 기술 기능적 역량, 창업가의 자원 활용 역량, 그리고 사업계획 수립 역량은 기업의 비재무적 및 기술적 성과를 모두 향상시키는 것으로 나타났다. 또한 기회 인식 역량은 비재무적 성과를 높이는 것으로 분석되었다. 이때 높은 수준의 학습 역량을 가진 창업가는 기술 기능적 역량과 자원 활용 역량 수준이 높아질수록 비재무적 성과를 더욱 향상시키며, 사업계획 수립 역량 수준이 높아질수록 기술적 성과를 더욱 향상시키는 것으로 확인되었다. 둘째, 후기 기술창업기업 창업가의 리더십과 자원 확보 역량은 기업의 비재무적 및 기술적 성과를 모두 향상시키는 것으로 나타났다. 또한 창업가의 전략적 역량은 비재무적 성과를 향상시키는 것으로 나타났다. 여기에서 학습 역량 수준이 높은 창업가는 전략적 역량 수준이 높아질수록 기업의 비재무적 성과를 더욱 향상시키는 것으로 분석되었다. 마지막으로 초기 및 후기 기술창업기업의 비재무적 성과와 기술적 성과는 모두 재무적 성과를 유의하게 향상시키는 것으로 나타났다.

• Journal of Information Technology Applications and Management
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• 제17권3호
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• pp.71-82
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• 2010

This study is to present effective ways of IT adoption as a new growth engine for vitalizing service industry. The paper identifies key success factors of IT adoption and analyzes empirically its' impact on user satisfaction. Additional analysis of control effect by company sizes is conducted. For data sampling, among 1590 companies in IT systems, equipment, and software, 1570 companies participated and total 2,000 questionnaires were collected. In order to analyze main effect analysis and control effect, Structural Equation Modeling method was applied. The result show that there are significant effect between key success factors and user satisfaction. Based on the result, the paper suggests effective way of IT adoption according to company sizes.

• 통상정보연구
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• 제9권4호
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• pp.395-413
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• 2007

The main purpose of this study is to analyze the relationships between the R&D characteristics and R&D performance for Korean enterprises. We divided R&D performance into technological and business launching performance and analyzed four R&D characteristics' effect on the performance. The empirical analysis results can be summarized as follows: First, R&D characteristics of enterprises show a strong relationship with R&D performance in the case of R&D process control. Second, firm capability and information routine positively affect to technological performance at 0.1 significant level but not showing significance in the case of business launching performance. Third, managerial support negatively affects to technological performance but dose not show statistical significance. Its effect on business launching performance, however, shows positive and significant effect. This result is expected to be highly suggestive for establishing the effective R&D strategies of enterprises and also the relevant overseas marketing plan to support R&D planning.