• 제목/요약/키워드: gender effect

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Gender Diversity, Institutional Ownership and Earning Management: Case on Distribution Industry in Indonesia

  • ZUBAIDAH, Siti;IRAWAN, Dwi;SUMARWIJAYA, Sumarwijaya;WIDYASTUTI, Aviani;ARISANTI, Ike
    • 유통과학연구
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    • 제19권11호
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    • pp.17-25
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    • 2021
  • Purpose: This study aims to examine the effect of gender diversity and institutional ownership on earnings management in distribution industry sub-sector companies listed on the Indonesia Stock Exchange in 2017-2018. Research design, data and methodology: This research is case study research, where the population in this study are all distribution sub-sector companies listed on the IDX in 2017-2018. The sample selection technique used was purposive sampling and obtained 74 companies with the 2017-2018 research period. Multiple linear regression analysis was used in this study, using Stata 17. Results: The results of this study indicate that: 1) Gender diversity has a negative effect on earnings management. 2) Institutional ownership has a negative effect on earnings management. Conclusions: This study contributes to the agency theory where gender diversity and institutional ownership can reduce the agency conflict that the shrinkage of earnings management. These results indicate that companies in which there are female directors will reduce earnings management practices, this is due to the attitude of female directors who tend to avoid risk. The results also show that institutional ownership will also lead to reduced levels of earnings management, because institutional investors will increase its oversight of the company.

호텔 종사원의 조직몰입과 서비스품질의 관계 및 성의 조절효과 (The relationship between organizational commitment and service quality, and the moderating effect of gender in hotel)

  • 안관영
    • 대한안전경영과학회:학술대회논문집
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    • 대한안전경영과학회 2006년도 춘계공동학술대회
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    • pp.147-156
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    • 2006
  • Since IMF system was introduced once, downsizing has been usual phenomenon in business sphere. Downsizing influences the unemployed, and also the survivors such as in job stress, communication bias, lower organizational commitment and so on. This paper reviewed the relationship between organizational commitment and service quality, and the moderating effect of sex in hotel. Based on the responses from 494 hotel employees, the results of multiple regressional analysis showed that affective OC and normative OC have affirmative effects on service quality. The results of moderating analysis showed that continuance OC has an affirmative interactive-effect on responsiveness, assurance, and empathy with gender, and affective OC an negative interactive-effect on assurance.

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호텔 종사원의 조직몰입과 서비스품질의 관계 및 성의 조절효과 (The relationship between organizational commitment and service quality, and the moderating effect of gender in hotel)

  • 안관영
    • 대한안전경영과학회지
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    • 제8권2호
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    • pp.129-138
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    • 2006
  • Since IMF system was introduced once, downsizing has been usual phenomenon in business sphere. Downsizing influences the unemployed, and also the survivors such as in job stress, communication bias, lower organizational commitment and so on. This paper reviewed the relationship between organizational commitment and service quality, and the moderating effect of sex in hotel. Based on the responses from 494 hotel employees, the results of multiple regressional analysis showed that affective OC and normative OC have affirmative effects on service quality. The results of moderating analysis showed that continuance OC has an affirmative interactive-effect on responsiveness, assurance, and empathy with gender, and affective OC an negative interactive-effect on assurance.

성인자녀가 지각하는 부모양육태도가 결혼관에 미치는 영향: 성역할인식의 매개효과 (Influence of Parenting Style as Perceived by Adult Child on Perspective of Marriage: The Mediation Effect of Recognize Gender Roles)

  • 최소영;장진경
    • Human Ecology Research
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    • 제54권2호
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    • pp.181-195
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    • 2016
  • This study use the influences of parenting style as perceived by and adult child and recognizes gender roles for the purpose of marriage perspectives. I provided a general tendency of parenting style as perceived by and adult child, recognize gender roles, and perspective of marriage to achieve the established goals. We analyzed the relative influence of socio-demographic characteristics, parenting style as perceived by and adult child and recognize gender roles for marriage perspectives. Finally, parenting style as perceived by and adult child are recognized gender roles mediated by the investigated influence of marriage perspectives. We used a structured questionnaire that targeted unmarried men and women 20 to 30 years of age to verify the this study. Data analysis used SPSS ver. 19.0; in addition, we performed reliability, frequency analysis, t-test, hierarchical regression analysis, multiple regression analysis, and variance inflation factor. Looking at these results, both adult children had a higher perception of rearing parents with the usual recognition of gender roles. The analysis indicated a conservative perspective of marriage. Adult children of mothers rearing and recognize gender roles sub-area of masculinity and femininity are perceived to be a significant change observed in marriage perspectives in addition to socio-demographic characteristics of gender and education. However, the relationship between parenting style, as perceived by adult child and marriage perspectives and as analyzed by recognize gender roles, did not have a mediating effect.

성역할정체감에 따른 치위생 전공선택 및 직업의식에 관한 조사 (Effect of gender role identity on choice of dental hygiene and professionalism)

  • 김선영;김윤정;문상은
    • 한국치위생학회지
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    • 제15권2호
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    • pp.295-301
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    • 2015
  • Objectives: The objective of this study was to investigate the effect of gender role identity on major choice, and preference and choice of job for applicants of dental hygiene department. Methods: The subjects were 202 high school girl students visiting K university in October, 2014 and in January, 2015 for the interview of early and regular admission to the university. The questionnaire consisted of 3 questions of general characteristics of the subjects, 40 questions of gender role identity, and 6 questions of career choice factors. Gender role identity included 15 questions of masculinity, 15 questions of feminity, and 10 questions of neutral gender using instrument of Kim by Likert scale. Cronbach's alpha of masculinity, feminity, and neutral gender was 0.810, 0.762, and 0.801 respectively. The data were analyzed using ${\chi}^2$-test with SPSS Win 12.0. Results: The effects of gender role identity on major choice and professionalism were as follows. In major choice motivation, psychological type, feminity type and masculinity types selected aptitude, professional sustainability and recommendation by acquaintance in order, but undifferentiated type selected aptitude, recommendation by acquaintance and professional sustainability in order. There was a statistically significant difference(p<0.05). In major choice information, psychological, feminity and undifferentiated types prefer indirect experience but masculinity type prefers direct experience. There was a statistically significant difference(p<0.05) In job selection, psychological, feminity and undifferentiated types want to do assistant works rather than oral health prevention and education. Masculinity type want to do oral health prevention and education rather than assistant work. There was a statistically significant difference(p<0.001). Conclusions: The gender role identity affected the factors related to choice of major and job in dental hygiene major applicants. It is necessary to provide the career choice program for the high school students by personality types and gender role identity types.

기업가정신의 성별 차이: 사회적 맥락의 영향 (Gender Differences in Entrepreneurship: The Impact of Social Context)

  • 추승엽
    • 디지털융복합연구
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    • 제19권10호
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    • pp.119-132
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    • 2021
  • 본 연구는 기업가정신에 있어 성별 간 차이가 나타나는 현상 자체가 아닌 기업가정신의 성별 차이를 발생시키는 사회적 맥락의 영향을 확인하는 데에 초점을 둔다. 구체적으로 본 연구는 글로벌 기업가정신 트렌드 리포트(GETR)의 20개국 데이터를 사용하여 사회적 맥락이 성별과 기업가정신 간 관계에 미치는 조절효과를 검증하였다. 사회적 맥락의 함의와 관련된 가설검증을 위하여, 본 연구에서는 Hofstede의 문화차원 요인인 권력 거리, 개인주의, 남성성, 불확실성 회피와 제도적 요인인 양성평등, 사회보장을 사회적 맥락을 반영하는 구체적 변수로 사용하였다. GLM을 사용한 실증분석 결과 성별은 기업가 정신에 독립적으로 영향을 미치지 않았으며, 성별은 각각 권력 거리, 개인주의, 불확실성 회피, 양성 평등, 사회 보장 변수와 상호 작용하여 유의한 영향을 미치는 것으로 나타났다. 이와 같은 본 연구의 결과는 기업가정신의 성별 차이가 각 성별에 내재된 고유의 특성에 기인한 것이 아니라, 개인이 속한 그 국가의 사회적 맥락 수준에 따라 나타날 수 있음을 시사한다.

성별 특성 단어의 자동적 평가효과 : 일치성 효과와 긍정성 우위 효과를 중심으로 (Automatic Evaluation Effect of Gender Preference Words : Focused on the Congruency Effect and Positivity Priming Effect)

  • 오경기;김미라;이재호;조긍호
    • 인지과학
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    • 제13권4호
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    • pp.54-54
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    • 2002
  • 본 연구는 남녀 성별 성격 특성단어에 대한 정서판단시에 개입되는 자동적 평가효과를 점화과제를 통해서 검증하였다. 점화조건과 목표조건에 따라 성격 특성단어들을 네 가지로 조합하였으며 두 가지 유형의 SOA에서 점화단어와 목표단어에 대한 일치성 효과와 긍정성 우위 효과를 살펴보았다. 실험1의 짧은 SOA(150­250ms)에서는 긍정-긍정 단어쌍이 부정-부정 단어쌍보다 반응시간이 빠르게 나타났다. 실험 2의 긴 SOA(500­1000ms)에서는 단어쌍 조건간에 차이가 나타나지 않았다. 즉, 짧은 SOA에서는 긍정성 우위 효과가 나타났지만, SOA가 길어짐에 따라서 일치성 효과나 긍정성 우위 효과는 모두 유의미하지 않았다. 이러한 결과는 사회인지적 대상에 대한 자동평가가 일반 인지체계에서 일관되게 나타나는 자동적 의미처리과정과는 다를 수 있음을 시사한 것으로 볼 수 있다. 편견이나 고정관념처럼 정서가 내포된 사회적 정보는 정서의 긍정성이나 부정성에 따라서 다른 처리가 일어날 수 있다고 본다.

성별 특성 단어의 자동적 평가효과 : 일치성 효과와 긍정성 우위 효과를 중심으로 (Automatic Evaluation Effect of Gender Preference Words : Focused on the Congruency Effect and Positivity Priming Effect)

  • 오경기;김미라;이재호;조긍호
    • 인지과학
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    • 제13권4호
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    • pp.55-65
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    • 2002
  • 본 연구는 남녀 성별 성격 특성단어에 대한 정서판단시에 개입되는 자동적 평가효과를 점화과제를 통해서 검증하였다. 점화조건과 목표조건에 따라 성격 특성단어들을 네 가지로 조합하였으며 두 가지 유형의 SOA에서 점화단어와 목표단어에 대한 일치성 효과와 긍정성 우위 효과를 살펴보았다. 실험1의 짧은 SOA(150­250ms)에서는 긍정-긍정 단어쌍이 부정-부정 단어쌍보다 반응시간이 빠르게 나타났다. 실험 2의 긴 SOA(500­1000ms)에서는 단어쌍 조건간에 차이가 나타나지 않았다. 즉, 짧은 SOA에서는 긍정성 우위 효과가 나타났지만, SOA가 길어짐에 따라서 일치성 효과나 긍정성 우위 효과는 모두 유의미하지 않았다. 이러한 결과는 사회인지적 대상에 대한 자동평가가 일반 인지체계에서 일관되게 나타나는 자동적 의미처리과정과는 다를 수 있음을 시사한 것으로 볼 수 있다. 편견이나 고정관념처럼 정서가가 내포된 사회적 정보는 정서의 긍정성이나 부정성에 따라서 다른 처리가 일어날 수 있다고 본다.

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청소년의 성미디어리터러시, 성허용성이 성인지감수성에 미치는 영향 (The Effect of Adolescent Sexual Media Literacy and Sexual Permissiveness on Gender Sensitivity)

  • 권희정;신수진
    • 한국보건간호학회지
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    • 제34권1호
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    • pp.22-34
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    • 2020
  • Purpose: This study aimed to identify the effects of adolescent sexual media literacy and sexual permissiveness on gender sensitivity and to provide evidences useful in developing a sex education program that would promote gender sensitivity among adolescents. Methods: Data were derived from 250 adolescents' responses to questionnaires. Collected data were analyzed using ANOVA, Pearson's correlation coefficient, and multiple regression. Results: Gender sensitivity according to gender was significantly different (t=-6.54, p=0.001). Gender sensitivity was positively correlated with sexual media literacy (r=0.36, p<0.001), and negatively correlated with sexual permissiveness (r=.22, p<.001). Sexual media literacy was negatively correlated with sexual permissiveness (r=-0.39, p<0.001). The variables affecting the participants' gender sensitivity on media literacy were gender (β=0.33, p<0.001) and sexual depiction scene (β=0.24, p<0.001). Conclusion: Gender and sexual media literacy influenced participants' gender sensitivity. Therefore, when developing a school-based sex education program, sexual media literacy should be included as a key concept; moreover, gender-specific programs need to be developed. Furthermore, teaching methods should enhance media literacy related to sexual depiction scenes and promote safe and healthy sexual permissiveness.

대학생의 부정적 정서가 자살생각에 미치는 영향: 성별을 통한 폭발적 행동의 매개된 조절효과 (Influence of Negative Emotion on the Suicidal Ideation in University Student: Mediated Moderating Effect of Explosive Behavior through Gender)

  • 정구철
    • 한국콘텐츠학회논문지
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    • 제14권12호
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    • pp.775-784
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    • 2014
  • 본 연구는 대학생들의 부정적 정서가 자살생각에 미치는 영향에서 성별을 통해 폭발적 행동이 매개된 조절효과를 검증하기 위해 수행되었다. 이를 위해 대학생 644명(남자 322명, 여자 322명)을 대상으로 우울, 불안, 폭발적 행동 및 자살생각을 조사하였고, 매개된 조절효과는 위계적 회귀분석과 경로분석을 통해 분석하였으며, 단순기울기검정 결과를 도식으로 제시하였다. 연구결과, 첫째, 부정적 정서, 폭발적 행동과 자살생각 간에 모두 유의한 정적 상관관계가 나타났다. 둘째, 부정적 정서와 자살생각 간의 관계에서 성별의 조절효과는 유의하였다. 셋째, 부정적 정서와 자살생각 간의 관계에서 폭발적 행동의 매개효과는 유의하였다. 넷째, 폭발적 행동과 자살생각 간의 관계에서 성별의 조절효과는 유의하였다. 이러한 연구결과를 바탕으로 성별에 따른 부정적 정서와 폭발적 행동이 자살생각의 증진에 미치는 영향에 대한 시사점 및 후속연구에 대한 제언을 논의하였다.