• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.335-346
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• 2020

This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.591-601
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• 2021

This study examined the effect of branding capability on business performance moderated by learning capability. This study was conducted with small- and medium-sized enterprises (SMEs) of coffee cafes in the ex-Besuki region, East Java, Indonesia, covering four regencies located around coffee-producing areas with geographical indication (GI) certification. 150 managers of coffee cafe were sampled using the census technique. Data were collected by questionnaires distributed to the coffee cafe managers. The data were then analyzed by using simple regression analysis, Moderation Regression Analysis (MRA) and Moderated MultiGroup Analysis (MMA). The results showed that learning capability positively and significantly affect business performance, and learning capability moderated/enhanced the effect of branding capability on business performance. The findings of this study suggest that branding capability and learning capability play a crucial role in the performance of coffee cafe business especially in the dynamic environment. Coffee cafe managers need to take concrete steps to improve their branding capability and learning capability and they also need to improve their ability to interact with their environment and be committed in managing the coffee cafe. Therefore, it is imperative that the role of branding capability and learning capability be optimized in order to improve the business performance of the coffee cafe.

• 품질경영학회지
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• 제46권2호
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• pp.351-374
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• 2018

Purpose: The collective civil complaint problem is considered as important obstructive factor of the nuclear power plant construction project's success and quality. Therefore, this study demonstrate the factors which can affect the settling collective civil complaints, and also suggest the improvement of the resolution. Methods: This study collected the data of Kori Nuclear Power Division staff, local residents and Hanul Nuclear Power Division staff, local residents, and use them for analysis. Results: The results are twofold in the study: First, the 'Situation Recognition' and 'Mutual Cooperation' which are independent variables for solving collective civil complaints have proved to give positive influence on both the nuclear staff and the local residents about the complaint resolution outcome of the dependent variable. Second, the moderation variable 'Expected Benefit' on the influential relationship between the collective civil complaint resolution factor and the civil complaints resolution outcome proved to have a moderating effect only on the nuclear staff. On the other hand, moderation variables 'Time of SOC Business Implementation' and 'Time of Compensation' proved to have a moderating effect only for the local residents. Conclusion: According to the results, the staff have a positive opinion on the benefits of the nuclear power plant construction, while residents feel strongly that they do not get any benefit from the construction despite of tremendous investment and expected benefit in local area. As this results, policy implementation which is superable different understanding is required.

• 한국기술혁신학회:학술대회논문집
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• 한국기술혁신학회 2017년도 춘계학술대회 논문집
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• pp.651-685
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• 2017

This study examines how experience diversity of chief technology officer (CTO) drives radical innovation of the firm, and the moderation effect of group attributes of top management team. Using data of 148 firms in U.S. manufacturing industries, this study finds that a CTO's diverse functional experience increases a firm radicalness, and diverse industrial experience also increases the radicalness. This study also examined the moderating effect of top management team (TMT) characteristics such as TMT size, TMT tenure, and gender composition in TMT. The positive relationship of CTO knowledge diversity and firm radicalness is weakened as TMT size or TMT tenure increased while the relationship is strengthened as gender diversity in TMT increased. These results of the analysis of firm-level radicalness provide implications for both academics and practitioners.

• 웰빙융합연구
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• 제3권1호
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• pp.1-10
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• 2020

The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder's theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.

• 한국정보시스템학회지:정보시스템연구
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• 제20권4호
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• pp.233-254
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• 2011

Although e-commerce is growing fast, e-commerce consumers are still under higher risk and uncertainty in the comparison of the traditional commerce's. Consumer review boards of online shopping malls are good measures to help buyer's decision making, and should be managed effectively by sellers. We formulate the research model on consumer trust formation on seller managed web review boards on the background of previous literatures on e-WOM and trust. Our data analysis with 368 samples shows seller's reputation, e-service quality, perceived reviewer's benevolence and ability have significant positive effect on the trustworthiness of the board. Product involvement shows weak negative moderation effect on the relationship between perceived reviewer's benevolence and trustworthiness of review boards.

• 한국정보시스템학회지:정보시스템연구
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• 제21권4호
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• pp.133-153
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• 2012

This study explores the factors influencing user satisfaction of mobile IPTV and their relationship. We formulate the research model based on characteristics of mobile device and IPTV. Responsiveness, contents satisfaction, price satisfaction, aesthetic simplicity, network quality are proposed as essential antecedents of mobile IPTV satisfaction. We also suggest network quality and gender as moderators. Our data analysis with 297 mobile IPTV users shows contents and price have significant positive effect on mobile IPTV satisfaction. Network quality shows positive moderation effect on the relationship between responsiveness and satisfaction.

• 한국환경과학회지
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• 제30권10호
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• pp.863-877
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• 2021

While there a growing interest in Voluntary Carbon Disclosure (VCD), comparatively little is discussed whether the improved quality of voluntary carbon disclosure can lead to subsequent changes in a company's carbon reduction performance. Drawing on companies under the Korean Emission Trading Scheme (ETS) with the contents analysis of their sustainable reports, the present research seeks to address the existing knowledge gaps in the current literature on environmental disclosure. Findings empirically show that an increase in the voluntary carbon disclosure score is positively transformed into changes in carbon performance and further develop that the effect of voluntary carbon disclosure on carbon performance varies depending on changes in management capability with the moderation effect.

• 한국콘텐츠학회논문지
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• 제22권8호
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• pp.557-569
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• 2022

본 연구는 대졸 초기경력자을 대상으로 직업가치가 직무만족의 매개를 거쳐 삶의 질에 미치는 영향력에 대해 실증분석을 통해 살펴보는데 데 목적이 있다. 이에 직업가치와 삶의 질의 관계에서 직무만족의 매개효과와 직업눈높이의 조절효과를 포함하는 매개된 조절효과를 확인하고자 하였다. 본 연구에서는 곰스데이터를 활용하여 직업가치 직무만족 그리고 직업눈높이를 측정하기 위한 문항을 살펴보았으며, SPSS 23.0과 SPSS Macro를 사용하여 자료 분석을 시행하였다. 매개된 조절모형은 매개 및 조절효과가 포함된 통합적인 모형이므로 매개효과와 조절효과, 그리고 매개된 조절효과를 차례로 검증하였다. 연구 결과는 첫째, 직무만족을 통한 매개효과 모형은 통계적으로 유의한 것으로 확인되었다. 다음으로 직업가치는 직접경로와 매개변수인 직무만족을 통한 간접경로로 삶의 만족도에 통계적으로 유의한 영향을 미치는 것으로 확인되었다. 셋째 직무만족을 통한 직업눈높이의 조절된 매개효과 모형은 통계적으로 유의한 것으로 확인되었다. 세부적으로 독립변수인 직업가치와 매개변수인 직무만족은 종속변수인 삶의 질에 통계적으로 유의한 정(+)적 영향을 주는 것으로 나타났다.

• 한국콘텐츠학회논문지
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• 제16권11호
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• pp.166-178
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• 2016

본 연구에서는 구조방정식 모형을 토대로, 사회복지기관을 후원하는 개인기부자들이 기부행위를 통해서 경험하는 정서적 효용감 및 가시적 효용감이 이들의 정신적 웰빙에 미치는 직접효과, 자기수용의 매개효과, 그리고 후원 후 삶에 대한 감사함이 미치는 조절효과를 밝혔다. 주요 발견점을 요약하면, 첫째, 후원활동을 하면서 삶에 대한 감사함이 증가한 개인기부자 집단의 경우, 기부활동을 통한 정서적 효용감이 정신적 웰빙에 정적 직접효과를 미쳤지만, 가시적 효용감은 정신적 웰빙에 유의미한 직접효과가 발견되지 않았다. 자기수용은 정서적 효용이 정신적 웰빙에 미치는 영향에 부분매개효과가 있었고, 가시적 효용감이 정신적 웰빙에 미치는 영향에는 자기수용이 완전매개효과가 있음이 밝혀졌다. 둘째, 후원 후 자신의 삶에 대한 감사함이 증가하지 않은 집단에서도, 정신적 웰빙에 정서적 효용감은 정적 직접효과가 있었지만, 가시적 효용감은 유의미한 영향이 없었다. 그리고 자기수용은 가시적 효용감이 정신적 웰빙에 미치는 영향에 완전매개역할을 하였다. 그러나 정서적 효용감이 자기수용에 유의한 영향을 주지 않았고, 자기수용의 매개효과가 존재하지 않았다. 후원 후 삶에 대한 감사 증가여부에 의한 조절효과가 실증적으로 규명되었고, 기부 후 삶에 대한 감사가 증가한 경우, 그렇지 않은 경우보다, 정신적 웰빙은 물론, 자기수용, 정서적, 가시적 효용감 수준이 유의하게 높은 것으로 밝혀져, 기부활동을 통한 정신적 웰빙의 향상을 도모하기 위해서, 감사성향을 강화시키는 것이 중요한 실천과제임을 제시하면서, 실천적 함의를 논의하였다.