• The Journal of Asian Finance, Economics and Business
• /
• 제7권12호
• /
• pp.1185-1194
• /
• 2020

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

• 보건의료산업학회지
• /
• 제10권3호
• /
• pp.173-184
• /
• 2016

Objectives : This research analyzed the general characteristics of care workers and verified the correlation among self-perceived health, job stress and customer orientation. Methods : We conducted a survey from May 1st, to May 31st, 2015 of 260 care workers who are affiliated with elderly care facilities or home care facilities in Busan, Korea. Results : The more the workers were stressed about their organizational culture, the more they recognized psychological difficulties. However, there was no correlation between organizational culture and their tendency to be oriented toward customers. It was verified that the recognized psychological health has a positive regulation effect between customer orientation and job stress such as job skill requirement(p<0.01), job autonomy(p<0.01), and organizational culture(p<0.01). Conclusions : Because both suppliers and recipients of care services are aging, it is necessary for elderly care facilities to make a greater effort to minimize the physical and psychological losses of recipients.

• The Journal of Asian Finance, Economics and Business
• /
• 제6권4호
• /
• pp.75-81
• /
• 2019

The paper aims to investigate the linkage among prior financial performance, organizational reputation and earnings quality. Firstly, it examines the influence of prior financial performance on organizational reputation and on earnings quality. Secondly, this research explores the moderating role that prior financial performance plays in the causal relationship from organizational reputation to earnings quality. Thirdly, the mediating role of organizational reputation in the effect of prior financial performance on earnings quality is analyzed. The empirical findings show that, prior financial performance positively affects both earnings quality and organizational reputation that in turn partly mediates the causal connection from prior financial performance to earnings quality; whereas prior financial performance imposes a positive moderation in the influence of organizational reputation on earnings quality. This research is expected to provide scholars and practitioners with a thorough understanding of the complex link among prior financial performance, organizational reputation and earnings quality. That helps them to deliver good decisions on the investment of suitable resources in maintaining and enhancing their organizational reputation, which assures a higher quality of reported earnings that in turn improves involved stakeholders' confidence in their firm. This likely leads the firms to gain better performance in the future.

• Safety and Health at Work
• /
• 제5권3호
• /
• pp.152-157
• /
• 2014

Background: As health care workers face a wide range of psychosocial stressors, they are at a high risk of developing burnout syndrome, which in turn may affect hospital outcomes such as the quality and safety of provided care. The purpose of the present study was to investigate the moderating effect of job control on the relationship between workload and burnout. Methods: A total of 352 hospital workers from five Italian public hospitals completed a self-administered questionnaire that was used to measure exhaustion, cynicism, job control, and workload. Data were collected in 2013. Results: In contrast to previous studies, the results of this study supported the moderation effect of job control on the relationship between workload and exhaustion. Furthermore, the results found support for the sequential link from exhaustion to cynicism. Conclusion: This study showed the importance for hospital managers to carry out management practices that promote job control and provide employees with job resources, in order to reduce the burnout risk.

• 한국시뮬레이션학회논문지
• /
• 제27권1호
• /
• pp.51-60
• /
• 2018

본 연구는 혁신확산이론과 관련 선행연구를 기반으로 사용자의 핀테크 결제 서비스 사용 영향요인을 서비스와 사용자 측면으로 분류하여 파악하고 인과관계를 실증 검증하였다. 사용자 수용에 영향을 미치는 서비스 특성으로 복잡성, 혜택, 서비스 제공자 신뢰와 인지된 위험을 서비스 특성으로, 개인 혁신성과 보안사고 경험을 사용자 특성으로 분류하여 연구모형을 구성하였다. 이항 로지스틱 회귀분석 결과 인지된 위험과 사용의 복잡성, 보안사고 경험은 사용자의 핀테크 수용에 부정적인 영향을 미치며 개인혁신성은 긍정적인 영향을 미치는 것으로 나타났다. 추가로 인지된 위험이 핀테크 서비스 수용에 미치는 부정적인 영향을 강화하는 보안사고 경험의 조절효과 역시 유의미하게 나타났다.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권12호
• /
• pp.169-181
• /
• 2021

The study aims to investigate the direct effects of business management practices in terms of financial, marketing, human resources, and logistics operations practices on sales revenue and profitability growth of freight forwarding businesses. A quantitative research design and partial least square-structural equation modeling were used to examine the direct effects of the exogenous and endogenous variables. The study reveals that financial, marketing, and human resources practices have a positive and significant effect on sales revenue growth. Furthermore, marketing and logistics operations have a positive and significant effect on profitability growth in the context of freight forwarding in the Philippines, particularly in its country's capital. As the current study only examines the direct effects of business management practices, other researchers may also want to consider identifying other variables as mediation and moderation to test other indirect effects on the financial performance of the business. The findings of the study can significantly benefit the freight industry to consider addressing other challenges or make use of the paper to further develop their strategies and practices to improve their financial performance.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권5호
• /
• pp.679-688
• /
• 2021

This study aims to verify family ownership's effect on earnings management by using corporate governance as the moderation variable. This study uses data panel regression with the period of 2011-2017. Corporate governance consisted of three dimensions, namely the board of commissioners, share ownership and transparency, and disclosure and auditing. Discretionary accruals measure earnings management with a model that controls company performance. Samples are manufacturing companies listed on Indonesia Stock Exchange. Observations were conducted on 198 firms throughout the year. The results indicated that corporate governance significantly affected earnings management. However, it declined the significance of family ownership toward earnings management. Hence, corporate governance can reduce earnings management. Furthermore, of the three components of corporate governance: the board of commissioners, shareholding, and transparency, the term shareholding precisely encouraged managers to conduct earnings management. Besides, the three core bodies of corporate governance lowered the significance of shareholding toward earnings management. This study's findings suggest that in family firms in Indonesia, earnings management is becoming more intensive than in non-family firms. Additional tests show that there is an entrenchment effect on family firms in Indonesia. Furthermore, corporate governance leads to earnings management.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권2호
• /
• pp.283-294
• /
• 2022

This holistic research focused on the interactive relationship of different factors with a unique relationship with the dependent variable. The first research objective of the study was to identify the most significant factor that has an impact on Job performance while being mediated. The second objective was to see the moderating effect of gender on the relationship between transformation leadership and innovation on job performance. This research followed a purely quantitative research paradigm with a structured questionnaire to quantify the information collected from 96 respondents for the empirical analysis. For testing the research hypotheses, IBM SPSS version 24 and SmartPLS version 3.2.8 softwares were used to run the structural equation modeling to establish the causal relationship between the study variables. Most of the variables were found with a significant impact on job performance. Further, the hypotheses H³, H⁶, and H¹⁰ were rejected as these contributed insignificant towards the research model. This research was limited to specific educational institutions and businesses, and the timeframe was restrictive. The findings of this research can benefit policymakers and the operational side of various industries. Future research may consider the difference in gender in predicting employee engagement through leadership and innovation.

• 한국식생활문화학회지
• /
• 제38권1호
• /
• pp.61-72
• /
• 2023

In this study, we identified the differences in food content watching habits and nutrition quotient in adolescent (NQ-A). A total number of 811 subjects were surveyed to establish their general characteristics, food content watching habits, and NQ-A using a self-administered questionnaire. In addition, the mediating effect of watching motivation between the type of food content watched and the NQ-A score was determined. The classification by the type of the food content mainly watched showed that 405 participants (49.9%) watched the Mukbang content, 244 (30.1%) the Cookbang content, and 162 (20.0%) another contents. Among the content watching motives in the Cookbang content group, information acquisition and enjoyment were predominant, whereas emotional satisfaction had the lowest frequency. Compared to the Mukbang content group, when the Cookbang content group mediated information acquisition motivation, the scores of the total, diversity, balance, and practice of NQ-A score areas increased. Compared to the Mukbang content group, the score in the moderation area decreased when the Cookbang content group mediated enjoyment motivation. If food content with accurate information and interesting content are produced and used for adolescent nutrition education, the education will be highly effective.

• 아태비즈니스연구
• /
• 제14권4호
• /
• pp.1-21
• /
• 2023

Purpose - The study investigates the role of authenticity of B2B salespersons has on their consultative selling competence. The study also examines the mediating effect of customer orientation between the authenticity of B2B salespersons and their consultative selling competence, as well as the moderating role of trust in the buyer-seller exchange. Design/methodology/approach - This research utilized a covariance-based structural equation model technique. The study assessed the research model's moderation effects through a stepwise approach, which allowed for an examination of the moderating effect of trust in the buyer-seller relationship. Findings - As a result of structural equation analysis, this study found that the authenticity of B2B salespersons influences their consultative selling competence by mediating their customer orientation significantly. In addition, trust in the buyer-seller exchange plays a significant role as a moderating variable between customer orientation and competitive selling competence, but it is not significant as a moderating variable between the authenticity and customer orientation of B2B salespersons. Research implications or Originality - This research proposed the role of authenticity of the B2B salesperson as a key factor in the trust-based relationship and a key variable of consultative selling competence. The study has taken the research on the authenticity of the B2B salesperson one step further from the study of authenticity of the brand and the company's leadership.