• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.335-341
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• 2021

This study aims to document empirically the individual factors that influence the intention to do whistleblowing. This study uses several variables, including internal locus of control, external locus of control, and whistleblowing intention. The use of the theory of Planned Behavior in this study is to explain and analyze the perception of behavior control as a determinant of whistleblowing intention. A quantitative research approach is used. The type of data in this study is primary data in the form of a questionnaire. The data collection method in this research is using the survey method. The sampling technique used a nonprobability sampling method, namely, the census method. The census method is the entire population sampled. The population in this study was all employees of the Pratama tax office in West Semarang. The research was conducted by distributing 111 questionnaires. Ninety-one valid questionnaires were returned appropriate for analysis. The data were processed using Partial Least Square-Structural Equation Modeling ((PLS-SEM) using the Warp PLS 7.0 program. WarpPLS 7.0 was used to test hypotheses and the relationship between variables. The study results showed that both internal locus of control and external locus of control affect whistleblowing intention.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.451-458
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• 2021

The objective of this research is to analyze the effect of bad credit and liquidity on bank performance with the mediation of capital adequacy. Data were provided by banking institutions listed on the Indonesia Stock Exchange from the period of 2011-2019. The analysis technique was PLS-SEM supported by an application named WarpPLS 6.0. The results of the research show that the effect of bad credit and liquidity on bank performance is not significant. A high level of bad credit is associated with a low level of bank performance. Bank earnings decline along with low profitability. This relationship is not significant because banks can still cover some proportions of bad credit through capital availability. Capital adequacy as an intervening variable has mediated partially the effect of bad credit and liquidity on bank performance. Besides, capital adequacy has a strong effect on credit distribution. Agency theory says that the owner of the fund (the savers of saving account, current account, deposit account) is called principal while the bank as the trusted institution to manage the fund is called an agent. If customers fulfill their duty, then bad credit never happens.

• 무역학회지
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• 제44권6호
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• pp.169-185
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• 2019

The purpose of this study is to analyze the structural relationships of perceived value, price sensitivity, and satisfaction between brand image and purchase intention of consumers who have experience of overseas direct purchase. This study collected questionnaires used to analyze these structural relationships. Using the R's plspm package, we analyzed the PLS (partial least squares) structural equation model. In order to examine the relationship between perceived value and price sensitivity, the research model was modified and analyzed. As a result, not only the adoption of the research hypothesis, but also the goodness of fit was higher than before the research model modifying, and the relationship between perceived value and price sensitivity was further verified. The modified research model has higher academic value, so it is necessary to select it as the final proposal model.

• Safety and Health at Work
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• 제14권1호
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• pp.78-84
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• 2023

Background: Since the advent of the COVID-19 pandemic, physicians have been the unsung heroes of the pandemic. However, many are about to give up the battlefield. This study investigated the effect of occupational moral injury on physicians' career abandonment intention, taking into account the possible mediating role of emotional exhaustion. Methods: Cross-sectional data collected from 201 physicians were analyzed using the partial least squares structural equation modeling (PLS-SEM) with SmartPLS to determine the relationship among physicians' moral injuries, emotional exhaustion, and career abandonment intention. Results: The results indicated that occupational moral injury was positively related to emotional exhaustion and career abandonment intention. In addition, emotional exhaustion was found to play a mediating role in the relationship. Conclusion: To reduce physicians' intention to leave their career, physicians should be prepared for moral injury and psychological issues by offering psychological support and meeting their needs early at both the individual and organizational levels during and after the pandemic.

• Asian Journal for Public Opinion Research
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• 제12권2호
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• pp.102-121
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• 2024

Trust is essential for tax compliance. Various tax management issues might diminish taxpayer trust. As a result, as a measure of transparency in the services of the Indonesia's Directorate General of Taxes (DGT), a method for filing various taxpayer complaints is necessary. Whistleblowing is a service given by the DGT that accepts taxpayer issues and complaints. It may be accessed on the DGT's official website. This strategy was intended to increase compliance by instilling trust among taxpayers. This study aims to show how whistleblowing affects tax compliance by utilizing trust as a mediating variable. The study relied on 400 questionnaires issued directly to East Java I DGT Region taxpayers. SEM-PLS with the Smart-PLS tool was utilized for data analysis. According to the study's findings, whistleblowing positively impacts tax compliance, and trust partially mediates the effect of whistleblowing on tax compliance. The outcomes of this study provide empirical proof for the Slippery Slope Framework's contention that building trust is an essential technique for increasing taxpayer compliance.

• 품질경영학회지
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• 제30권3호
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• pp.38-52
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• 2002

This paper is concerned with the analysis of structural equation model(SEM) with the ordinal data such as Likert scale. The SEM is misused when the arbitrary scores allocated to the Likert scale are treated as quantitative data. The underlying distribution approaches have been studied to solve this problem, and the partial least squares(PLS) Is also tried. In this paper the quantification methods for the Likert scale are proposed to analyze the SEM. We assume that the Likert scale is an observation of the interval of the continuous underlying distribution, and the respondents have their own patterns in the response of some questions. Normal and beta distributions as the response patterns are considered to quantify the Likert scale. To compare the efficiency of the proposed method the bootstrap simulations are tried.

• 한국안전학회지
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• 제28권2호
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• pp.78-83
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• 2013

The traffic culture index is used as a major index in evaluating the traffic safety services of local governments and also serve as important data for the planning and implementation of traffic safety services. However, as the traffic culture index gradually became a standard for comparison among local governments, in part, certain cases arose which questioned the grounds for selecting variables for the index and the validity of the index in terms of its influential relationship between evaluation items. This study analyzed the index's influential relationship by utilizing a PLS structural equation model based on the evaluation results of the 2011 traffic culture index. A variable-linking model was created which recognized the relativity taking into account of the indirect effects between latent variables and this model was proven to be a model suitable in explaining the traffic culture index with a 97.8% explanation power. It was found that traffic safety(0.530), driving behavior(0.527), pedestrian behavior(0.187) and vulnerable road users(0.147), in such order, had an effect on the traffic culture index. It was also found that human casualties due to traffic accidents under "traffic safety" and traffic light compliance rate under "driving behavior" had an important effect. The study showed that motor vehicle share in illegal parking in school zones did not have a valid explanation power regarding "vulnerable road users".

• 유통과학연구
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• 제18권1호
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• pp.107-121
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• 2020

Purpose: Shared mobility services are the most notable in the shared economy; however, they have yet to be activated in Korea due to various regulations and conflicts amongst stakeholders. Nevertheless, shared mobility has become an irresistible trend of the times, as it can cause a great deal of economic and environmental benefits. In this vein, the purpose of this study is to contribute to the revitalization of shared mobility services in Korea and to provide service providers with implications for developing consumer-oriented marketing strategies. Research design, data and methodology: Based on the reasons that the users do not use shared mobility service, the factors influencing the behaviors of shared mobility users are structured and analyzed in a reliable, technical and procedural manner. To this end, the theory of reasoned action (TRA) of Ajzen and Fisbbein, the initial trust model (ITM), task technology fit (TTF) and switching cost (SC) are adopted. A total of 202 questionnaires were collected from the respondents who were aware of shared mobility. Then statistical processing of the collected data used SmartPLS(v.3.2.8), a PLS-SEM (Partial Least Squares Structural Equation Modeling) analysis program. The steps of the analysis are as follows. First, a PLS-Algorithm analysis was performed to evaluate the measurement model, and a Bootstraping and Blindfolding analysis was performed to evaluate the structural model and verify the hypotheses. Second, a multi-group analysis (PLS-MGA) was conducted to further analyze the differences depending on whether or not users experienced shared mobility service. Results: The results showed that initial trusts model (ITM) and task technology fit (TTF) have positive effects on users' behaviors through the mediation of the intention to use. As opposed to the assumption, switching costs did not have negative moderating effects in relation to the intention to use and users' behaviors. The influence of IT self-efficacy was significant, depending on the prior experience to use shared mobility services. Conclusions: This study will contribute to the revitalization of domestic shared mobility services and the formulation of service providers' marketing strategies. In future studies, there is a need to explore, reconstruct, and validate factors other than the impact factors of the shared mobility services used in this research model.

• 한국ITS학회 논문지
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• 제19권1호
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• pp.17-31
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• 2020

본 연구에서는 자율주행자동차의 수용성에 미치는 주요 요인들을 분석하고자 하였다. 본 연구에서는 우리나라 정서에 맞는 수용 요인들을 분석하기 위해서 자율주행자동차 수용성에 대한 기존 선행 연구들을 분석하였고 PLS-구조방정식 모형을 중심으로 요인분석 연구를 진행하였다. 기존 연구에서는 기술수용모델에 의한 기술적인 안전성 연구에 중점을 두었다면, 본 연구는 우리나라 자율주행자동차 수용성에 대하여 새로운 시각으로 안전성 뿐만 아니라 편의성, 경제성, 환경성, 윤리성 요인등을 동시에 종합분석 하였다. 분석결과, 자율주행자동차의 수용성에 미치는 잠재요인은 안전성, 경제성, 편의성, 환경성 순으로 중요도가 분석되었다.

• 한국콘텐츠학회논문지
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• 제20권4호
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• pp.348-357
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• 2020

기업가정신에 대한 논의가 활발해지고 있지만 실제 중소기업이나 벤처기업에서 활용할 수 있는 방법론에 대해서는 많은 논의가 이루어지지 않고 있으며, 성과 측정이나 활용에 대한 연구는 부족한 실정이다. 따라서 본 연구에서는 중소기업이나 벤처기업에 적용 가능한 기업가적 지향성과 R&D 역량, 시장점유율, BSC 미래가치 창출 간의 관계를 실증 분석하였다. 한국직업능력개발원의 '인적자본기업패널(Human Capital Corporate Panel, 이하 HCCP)'중 최근의 7차연도(2017) 데이터를 SmartPLS3.0을 활용하여 구조방정식(SEM) 모형으로 요인분석과 가설 검증을 하였다. 실증 분석 결과 기업가적 지향성은 R&D 역량과 BSC의 미래가치 창출에 정(+)의 영향을 미치며, 기업가적 지향성은 R&D 역량을 매개로 시장점유율의 정(+)의 영향을 미쳤다. 반면에 기업가적 지향성과 시장점유율 간의 관계는 통계적으로 유의하지 않게 나타났다. BSC의 미래가치 창출도 기업가적 지향성과 시장점유율 간의 관계를 매개하지 못했다. 따라서 본 연구에서는 시장을 선도하는 기업이 되기 위해서는 구성원의 기업가적 지향성을 통해 R&D 역량을 키워나가는 것이 필요하다는 것을 증명하였다. 또한, 기존에 성과관리의 측정 도구로 사용된 BSC는 기업가적 지향성과 시장점유율간의 관계를 매개하지 못했다는 것은 시사하는 바가 크다고 할 수 있다. 혁신을 지향하는 미래의 기업들은 기업 수준의 기업가 정신을 측정하고 성과를 관리할 수 있는 새로운 지표에 대한 고민이 필요할 것이다.