• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.849-855
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• 2021

The purpose of this study is to analyze and compare Islamic commercial banks and Islamic banking units with the stochastic frontier analysis (SFA) method during 2014-2018. The data in research using Islamic commercial banks and Islamic banking units. There are 10 Islamic commercial banks and 5 Islamic banking units that meet the criteria of purposive sampling. The calculation of efficiency level using the SFA method with the function of production shows that Islamic commercial banks and Islamic banking units always experience an increase in efficiency every year with the average level of efficiency of Islamic commercial banks being 0.43994, while the average rate of efficiency of Islamic banking units is slightly higher at 0.47654. This shows that Islamic banking units are slightly more optimal in generating total financing in the period 2010-2014. The test results using Independent Sample T-Test can be concluded that there is no difference in the efficiency value between Islamic commercial banks and Islamic banking units. Operating costs are not significant and have a positive effect on the total financing; total assets have a significant effect and a positive impact on total financing; labor costs are not significant and have a negative effect on total financing.

• 인터넷정보학회논문지
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• 제21권5호
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• pp.87-95
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• 2020

Highly competitive environment has been forcing e-commerce industries to seek strategies to achieve competitive advantages. Mobile payment is a kind of service that allows mobile phone user to easily and conveniently initiate payments and transfer funds using their mobile phone anytime, and anywhere. This study is designed to identify factors that affect the intention of continued use of mobile payment services between users in Korea and Laos. As a result, first, in the case of Korean consumers, system quality, information quality and service quality were shown to have a positive effect on trust and satisfaction. In addition, trust and satisfaction were shown to have a positive effect on continuance intention. Second, in the case of Laotian consumers, system quality and service quality were shown to have a positive effect on trust, and system quality and information quality were shown to have a positive effect on satisfaction. In addition, trust and satisfaction were shown to have a positive effect on continuance intention. The study has its implications by analyzing factors affecting the continuance intention with the comparison of the customers from a developed nation and a developing nation, providing a direction of development for developing competitive advantages for those in development. For the developed, the study provides a guideline of what to modify and supplement in cases of entering the markets of developing nations.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.123-133
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• 2021

This research aims to examine the effect of carbon emission disclosure on firm value and to reveal environmental performance and industrial type as the moderating variables. This study used 82 samples of companies listed on the Indonesia Stock Exchange (IDX) and receiving awards in the Indonesian Sustainability Reporting Award (ISRA) in 2014-2018. This study used a multiple linear regression analysis to test the hypotheses. The results showed that carbon emission disclosure had a positive and significant effect on firm value as carbon emission disclosure is a form of corporate concern on environment positively responded by the market and becomes the basis for investors to make their considerations in assessing the company sustainability. Besides, environmental performance and industrial type can strengthen the influence relationship of carbon emission disclosure on firm value since environmental performance was assessed based on ISO 14001 certification ensuring that the company has tried to preserve the environmental sustainability by creating a good environmental management system. Moreover, companies categorized into high profile industrial type have tried to change their unfavorable image and avoid lawsuits by performing carbon emission disclosure to gain positive responses from the market.

• 동아시아경상학회지
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• 제10권2호
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• pp.1-17
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• 2022

Purpose - This exploratory study analyzes the performance of the business from the HRM point of view. Analyzed the influence of HRM and organization effectiveness on business performance. Also moderating effect of the strategy is analyzed. Research design, data, and methodology - Two outcome variables are measured, non-financial performance and financial performance. Two organizational effectiveness variables are measured, job satisfaction and organizational commitment. And two HRM areas are measured, HRM practice and organizational culture. Finally, two strategies are measured as moderators, market strategy and product/service strategy. This study analyzed employees of 554 from the 7th HCCP. This study used SEM and MCFA. Result - The results of turnover intention, growth rate, and profit rate verified the influence of HRM and organizational effectiveness. Overall results showed a contrary effect of education & training system implement and participation on job satisfaction and organizational commitment. Among organizational culture, innovation and relation positively affect job satisfaction and organizational commitment. However, antecedents influencing turnover intention, growth rate, and profit rate bear no resemblance. And the MCFA result shows that strategy's group differentiation analysis is meaningful in turnover intention not in financial performance. Conclusion - Based on this study result, management suggestions for turnover intention, growth rate, profit rate, and organizational effectiveness are made. Especially, due to the company's strategy.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.821-832
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• 2021

Earnings management is very important for companies that aim for decision-making. The research was conducted to analyze the quality of earnings and income smoothing motives in manufacturing companies in Indonesia. The research approach is carried out with a quantitative approach. The sampling method using purposive sampling was associated with several criteria so that a sample of 130 was determined, which was analyzed during the 4 years of the study. The partial least square method was used for data analysis. The results of the study state that institutional ownership has no effect on earnings quality, institutional ownership has a negative effect on income smoothing, leverage has a negative effect on income smoothing, independent commissioners have a positive effect on earnings quality as well as independent commissioners have a positive effect on income smoothing. We assume that the tendency of income smoothing can affect the quality of efficient earnings. Meanwhile, income smoothing affects the quality of company earnings. Management that performs income smoothing is more aimed at conveying the company's prospects for generating profits rather than opportunistic motives.

• 한국콘텐츠학회논문지
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• 제19권4호
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• pp.63-78
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• 2019

본 연구에서는 은행 PB 이용고객들을 대상으로 PB 관계마케팅과 관계의 질, 그리고 장기적 거래의도 간의 영향관계를 검증하고, 이 과정에서 관계의 질의 매개효과를 검증하였다. 본 연구의 대상은 서울 소재 은행 PB 이용고객 431명으로서, 설문조사자료를 이용하여 구조방정식모형분석을 통해 가설 검증을 수행하였다. 검증 결과, PB 관계마케팅은 관계의 질에 유의한 정(+)의 영향을 나타내었다. 그리고 관계의 질과 장기적 거래의도 간의 경로계수는 정(+)의 관계를 보였다. 한편, PB 관계마케팅은 장기적 거래의도에 직접적으로 영향을 미치지는 않았으며, 관계의 질을 매개로하여 장기적 거래의도 에 유의한 영향을 미치는 것으로 나타났다. 본 연구의 결과는 은행 PB 성과에 있어서, 은행과 고객 간의 관계의 질을 반영하여, 장기적 거래의도에 미치는 영향을 확인하고, 이 과정에서 관계의 질의 효과를 검증하였다는데 의미가 있다.

• 한국산학기술학회논문지
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• 제17권11호
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• pp.302-313
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• 2016

본 연구는 기업에서 CEO의 내 외부 활동(정보, 지식경영, 학습조직)이 혁신활동(활용적, 탐색적)과 경영성과에 미치는 영향을 알아보기 위하여 국내 기업의 CEO 300명을 대상으로 설문조사를 토대로 통계분석을 하였다. 분석 결과 정보와 학습조직 활동은 활용적 혁신활동과 탐색적 혁신활동에 유의한 정(+)의 영향을 미치는 것으로 나타났으나, 지식경영 활동은 탐색적 혁신활동에서 통계적으로 유의미한 영향을 끼치지 못하였다. 또한, CEO 내 외부 활동에서 정보, 지식경영, 학습조직 활동의 영향을 받은 활용적, 탐색적 혁신활동은 기업의 경영성과에 유의한 정(+)의 영향을 미쳤으나 영향력의 세기는 차이를 보였다. 따라서 기업의 경영에서 CEO의 내 외부 활동 중에서 정보, 지식경영, 학습조직 활동에 의한 활용적 혁신과 탐색적 혁신활동 발현으로 경영성과를 극대화시키기 위한 모색은 선행 연구에서 지각된 활동을 기반으로 하여 기업의 경영 환경을 고려하여 유리한 활동을 추출하고 이를 경영 전략에 반영하는 것이 기업에서 최상의 경영성과 목표달성에 유리함을 본 연구결과에서 시사하고 있다.

• 한국전자거래학회지
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• 제20권3호
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• pp.1-10
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• 2015

본 연구는 중소기업청에서 실시한 2013년 중소기업 기술보호 역량 및 수준조사를 바탕으로 중소기업의 기술유출 경험유무와 기술보호 요인을 분석하여 정부지원을 통한 기술유출방지 효과를 극대화 할 수 있는 핵심 요인을 도출하고자 한다. 중소기업 기술보호 역량 및 수준조사 대상 1,561개 기업 중 대기업 43개를 제외한 1,518개 중소기업 중 기술유출 중소기업 155개와 미유출 중소기업 1,363개 중소기업에 대해 기술보호 요인을 로지스틱 회귀분석 하였다. 기술유출 관련 요인을 분석한 결과, 출입자 통제 시스템 운영, 보안감사 실시여부, 임직원 부재 시 보안활동, 중요자료 보호대책 마련이 핵심요인으로 도출되었으며, 이들 사항에 대해 정부차원에서 집중적인 지원이 이루어진다면 기술보호 효과가 극대화 될 수 있을 것으로 사료된다.

• 대한안전경영과학회지
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• 제11권1호
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• pp.193-203
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• 2009

The purpose of this study verifies: the relationships between trust in supervisor and innovative behavior, and mediator effect of the organizational commitment(affective commitment, continuance commitment). In order to verify the relationships and mediator effect, data obtained from 140 employees working in business office in Ulsan Metropolitan City and they were analyzed by using SPSS 12.0. The findings are as follows: First, the relationship between trust in supervisor and the organizational commitment(affective commitment, continuance commitment) is positively related. Second, there was also a positive correlation between affective commitment and innovative behavior. Finally, affective commitment played as a partial mediator on the relationship between trust in supervisor and innovative behavior. However, there was no empirical evidence for the mediating effect of continuance commitment on the relationship between trust in supervisor and innovative behavior. Based on these findings, the implications and the limitations of the study were presented including some directions for future studies.

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