• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.95-104
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• 2022

This study investigates the complex mechanism of work-family conflict affecting counterproductive behavior of employees based on resource conservation theory and 417 valid samples by using polynomial regression and response surface analysis. Counterproductive work behavior refers to any intentional behavior of an individual that has potential harm to the legitimate interests of the organization or its stakeholders. Results show that first, work-to-family conflict (WFC) and family-to-work conflict (FWC) had four matching types. Compared with "high WFC-low FWC," "low WFC-high FWC" and "low WFC-low FWC" matching conditions, the employee self-control resource depletion and counterproductive work behavior (CWB) are at their highest under "high WFC-high FWC" congruence matching condition. Second, the joint effect of WFC and FWC has a U-shaped relationship with counterproductive behavior. Compared with the "high WFC-low FWC" match state, the level of CWB in the "low WFC-high FWC" match state is higher. Third, the depletion of self-control resources played a mediating role in the effect of WFC on counterproductive behavior. Fourth, emotional intelligence moderated the relationship between the congruence of WFC and FWC and self-control resource depletion. Emotional intelligence was higher, and the positive relationship between the congruence of WFC and FWC and self-control resource depletion was weaker.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.795-802
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• 2020

This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1417-1425
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• 2021

The purpose of this study is to map mineral and coal (Minerba) policies by analyzing the law and producing research novelty on mineral and coal governance policies in Indonesia with the Theory U approach. This study uses a qualitative research with the U theory approach. The results of the SNA analysis indicate that good mineral and coal governance must be carried out at various levels, from micro to macro. First, related to regulations on mineral and coal governance at the macro level. Regulations regarding the management of mineral and coal need to be carried out with a deeper evaluation related to the tax system, licensing system, increased value added and downstreaming and mineral and coal funds. The second is related to the regulation of mining management in the meso level. Third, related to the management of mineral and coal at the micro level, it is necessary to conduct more stringent supervision of the impacts caused by the mining sector of the Minerba. In addition, surveillance is also carried out as per law in order to avoid harmful behavior for both the company and the state. The originality of this research is the theory of U in the Mining Law research.

• Journal of Service Research and Studies
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• v.14 no.2
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• pp.117-137
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• 2024

ESG has become a necessity for all companies, and major Korean banks are actively practicing ESG management. Banks are playing a role in providing ESG finance as intermediaries in the supply of funds. Recently, they have launched ESG digital banking products that offer preferential interest rates for eco-friendly activities in combination with digital technologies. However, indiscriminate provision of preferential interest rates can adversely affect profitability of banks, and they may face the problem of 'Greenwashing' if they do not contribute to improving environmental awareness. Therefore, this study selected ESG digital savings products linked to electricity savings as the subject of the study, and empirically analyzed consumers' environmental awareness and savings behavior through actual data of consumers (N=2,478). The main findings of this study are as follows First, the analysis of the consumer status of ESG digital banking products shows that the 30-50s are the main consumer base, and the MZ generation shows relatively high performance in achieving preferential interest rates through electricity saving practices. Second, consumers' environmental awareness has a significant impact on achieving the goals of ESG banking products. ESG banking products can contribute to environmental awareness while fulfilling the basic function of saving. Third, environmental awareness did not drive consumers' savings contribution behavior, suggesting the need for continued consumer engagement. Based on environmental awareness and the theory of saving behavior, this study provides a theoretical explanation in ESG financial products. The results suggest that the appropriateness of the preferential interest rate design of ESG financial products is important.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.355-363
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• 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
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• v.9 no.1
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• pp.423-435
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• 2022

Sharing culture brings many benefits to enterprises, creating initiative and efficiency in the work performance of managers and employees. The study aims to test the correlation between Sharing culture, opportunistic behavior, and effectiveness of employee management in enterprises in Vietnam. There is the implementation of a quantitative research method, through analysis of linear structural model SEM, with survey data including 601 samples of employees at enterprises. Research results show that sharing culture has a direct and negative impact on opportunistic behavior, positively on the effectiveness of employee management in enterprises. In these correlations, the employee's Trust and Organization commitment act as mediators. At the same time, opportunistic behavior has also been shown to play a mediating role in the relationship between the impact of Sharing culture on the effectiveness of employee management. Based on those results, the study suggested several recommendations to improve the effectiveness of employee management. The findings of this study have shown the importance of sharing culture and its direct and indirect correlation with opportunistic behavior and the effectiveness of employee management. These are meaningful contributions in both theory and practice of the research, and they will be the important basis for further research.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.801-809
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• 2020

Public accountant profile dominated by over-50-year-old people appears to be alarming. The intention towards this profession had better be fostered immediately; therefore, the predictors to boost the intention need to be known. The study examines the influence of accounting knowledge toward the intention to work as public accountant using the Theory of Planned Behavior approach. A survey of 146 students revealed that there was a significantly positive influence of accounting knowledge toward the intention of becoming public accountant, both directly and indirectly, through the mediation of attitudes and perceived behavioral control. Subjective norms did not function as an appropriate mediation. The findings are expected to contribute to universities and professional accounting bodies. The study urges the accounting educators to redesign and reorganize the curriculum, including a more interesting teaching and learning methods. The professional accounting bodies are expected to cooperate with accounting educators in enhancing the internship program and providing real-case study to instill a positive attitude and assurance toward the students' competence, which, in the end, might spark the intention to work as public accountant. That accounting knowledge positively influences the intention toward public accounting profession through the mediation of perceived behavioral control was statistically supported.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.789-800
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• 2020

This study aims to examine the effect of perceived usefulness (PU), perceived ease of use (PEU), trust (TR), subjective norm (SN), and attitude (AT) on customer's Intention to Adopt Internet Banking (IAIB) at Islamic banks and conventional banks before and during the Covid-19 pandemic in Indonesia. The research model is based on the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM). This study involves 213 respondents for Islamic banks and 410 respondents for conventional banks from 25 provinces in Indonesia. Data was analyzed using partial least square (PLS) regression with the Structural Equation Model (SEM) method. The result of data analysis confirms several hypotheses taken from the literature. The results before the Covid-19 pandemic showed that AT and SN influence IAIB in Islamic banks. Whereas in conventional banks, AT, PU, SN, and TR influence IAIB. While during the Covid-19 pandemic, it shows that the AT, PU, IB, SN, and customer TR influence IAIB in Islamic banks and conventional banks. From the analysis, it was found that the PEU variable did not have a significant effect on the intention of customers of Islamic banks and conventional banks to use Internet banking.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1295-1302
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• 2021

The study aims to investigate the antecedents affecting purchase intention in the category of green skincare products. Many studies have used the theory of planned behavior to investigate factors affecting intention to purchase products in general. This paper not only retests the influences of attitude, subjective norm, perceived behavioral control on the intention to buy eco-friendly skincare products but also suggests a new antecedent - environment knowledge of purchase intention. More importantly, this study is the first to propose the moderating effect of country of origin and product knowledge on the relationship between attitude and purchase intention. This study employs a sample of 350 female customers from 18 to 39 years old in Ho Chi Minh City. The research applies the Multiple Linear Regression to analyze the proposed hypotheses in the conceptual framework and results in significant outcomes. The result shows that attitude is the most influential factor then, subjective norm, perceived behavioral control and environmental knowledge. Most importantly, the findings of this study suggest that product knowledge is found to moderate the effect of attitude on purchase intention. The finding of moderating effect is a new contribution to the literature and future research can be carried out to validate this result.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.453-463
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• 2021

The current study aims to investigate the relationship between CSRD and firm performance, as an indicator for corporate socially responsible behavior, and corporate market performance of listed companies on the Amman stock exchange (ASE). The study adopts a quantitative methodology and utilizes pooled data sets that was collected following content analysis approach of the annual reports for the period 2014 to 2019. The study sample consists of 42 listed companies. The study ran a multiple regression model in order to capture the relationship between the independent variable CSRD and the dependent variable that is Firm performance which was measured using Tobin's Q. The study also utilized five control variables in order to control the hypothesized relationship between CSRD and Firm Performance. The results indicate a negative but significant relationship between CSRD and corporate market performance measured by Tobin's Q. The results stand against the notion of the business case for CSR, and indicate the opposite position, so, the higher CSRD, the lower will be Tobin's Q. Such results support the notion of the institutional theory, and provide an initial evidence for legitimacy seeking behavior in Jordanian companies. However, the results indicate a lower level of awareness of CSR across investors and market players, which support arguments of the difference in market perceptions towards CSR.