Search results
1 – 10 of 15Hartoyo Hartoyo, Haryanto Sindung, Fahmi Teuku and Sunarto Sunarto
The purpose of this paper is to analyse the effects of socio-demographic factors on ethnic tolerance (ET) and religious tolerance (RT) as well as the participation of the local…
Abstract
Purpose
The purpose of this paper is to analyse the effects of socio-demographic factors on ethnic tolerance (ET) and religious tolerance (RT) as well as the participation of the local community in peacebuilding in post-ethnic violent conflicts in a multi-cultural society.
Design/methodology/approach
This research was conducted in the rural areas of Indonesia, on the basis of an empirical study that was performed in Lampung, a province at the southern tip of Sumatra. Data were collected through a survey of 500 respondents from five districts susceptible to ethnic conflicts. From each district, two villages that experienced ethnic conflicts were chosen and from each village, 50 respondents were randomly selected. To strengthen the explanation of quantitative data, in-depth interviews were also conducted with another 50 residents, five informants from each of ten villages. Informants comprised community leaders or traditional leaders, local police officers, local military officers and district government officials.
Findings
First, the degree of tolerance is not specifically concentrated in the socio-demographic characteristics. Second, ET affects RT. Third, local community participation in peacebuilding in post-ethnic violent conflicts is not influenced by the socio-demographic characteristics but is influenced by ET and RT. The socio-cultural approach is the main strategy for peacebuilding in post-ethnic (and religious) conflicts in multi-cultural societies. The weakness of inter-ethnic relations soon improves in the post-peace period through the reconstruction of social and cultural factors to strengthen social cohesion and social capital at the local community level by involving various stakeholders
Originality/value
This paper is a valuable source of information regarding current research on the role of local communities in strengthening and building peace in post-ethnic violent conflicts in multi-cultural societies.
Details
Keywords
The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility …
Abstract
Purpose
The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable.
Design/methodology/approach
This study uses panel data set of 200 French firms listed during the 2007–2018 period. The direct and indirect effects between managerial ownership and tax avoidance were tested by using structural equation model analysis.
Findings
The results indicate that institutional ownership negatively affects tax avoidance. The greater the proportion of the institutional ownership, the lower the likelihood of tax avoidance usage. From the result of the Sobel test, this study indicated that CSR partially mediates the effect of institutional ownership on corporate tax avoidance.
Practical implications
The findings have some policy and practical implications that may help regulators in improving the quality of transactions and in achieving more efficient market supervision. They recommend to the government to add regulations and restrictions to the structure of corporate ownership to control corporate tax avoidance in French companies.
Originality/value
This study extends the existing literature by examining both the direct and indirect effect of institutional ownership on corporate tax avoidance in French companies by including CSR as a mediating variable.
Details
Keywords
Christopher Raymond and Paul R. Ward
This chapter explores theory and local context of socially constructed pandemic fears during COVID-19; how material and non-material fear objects are construed, interpreted and…
Abstract
This chapter explores theory and local context of socially constructed pandemic fears during COVID-19; how material and non-material fear objects are construed, interpreted and understood by communities, and how fears disrupt social norms and influence pandemic behavioural responses. We aimed to understand the lived experiences of pandemic-induced fears in socioculturally diverse communities in eastern Indonesia in the context of onto-epistemological disjunctures between biomedically derived public health interventions, local world views and causal-remedial explanations for the crisis. Ethnographic research conducted among several communities in East Nusa Tenggara province in Indonesia provided the data and analyses presented in this chapter, delineating the extent to which fear played a decisive role in both internal, felt experience and social relations. Results illustrate how fear emotions are constructed and acted upon during times of crisis, arising from misinformation, rumour, socioreligious influence, long-standing tradition and community understandings of modernity, power and biomedicine. The chapter outlines several sociological theories on fear and emotion and interrogates a post-pandemic future.
Details
Keywords
As a typical nature-based solution to climate change, forestry carbon sinks are vital to achieving carbon neutrality in China. However, regulations in China are insufficient to…
Abstract
Purpose
As a typical nature-based solution to climate change, forestry carbon sinks are vital to achieving carbon neutrality in China. However, regulations in China are insufficient to promote the development of carbon offset projects in forestry. This study aims to identify the regulatory obstacles impeding the development of forestry offsets under China’s certified emission reduction (CCER) and explore ways to improve the regulatory system.
Design/methodology/approach
This study conducts a qualitative analysis using a normative legal research method. This study conducted a synthetic review of national and local regulatory documents to gain insights into the regulatory landscape of forestry offsets in China. The main contents and characteristics of these documents are illustrated. Furthermore, related secondary literature was reviewed to gain further insight into forestry offset regulations and to identify significant gaps in China’s CCER regulation.
Findings
Forestry offset regulations under the CCER are characterized by fragmentation and a relatively lower legally binding force. There is no systematic institutional arrangement for forestry offset development, impeding market expectations and increasing transaction costs. The main challenges in China’s regulation of forestry carbon sinks include entitlement ambiguity, complicated rules for registration and verification, a lack of mechanisms for incentives, risk prevention and biodiversity protection.
Originality/value
Forestry carbon sinks’ multiple environmental and social values necessitate their effective development and utilization. This study assessed forestry offset regulations in China and proposed corresponding institutional arrangements to improve forestry carbon sink regulations under the CCER.
Details
Keywords
Jiju Antony, Arshia Kaul, Shreeranga Bhat, Michael Sony, Vasundhara Kaul, Maryam Zulfiqar and Olivia McDermott
This study aims to investigate the adoption of Quality 4.0 (Q4.0) and assess the critical failure factors (CFFs) for its implementation and how its failure is measured.
Abstract
Purpose
This study aims to investigate the adoption of Quality 4.0 (Q4.0) and assess the critical failure factors (CFFs) for its implementation and how its failure is measured.
Design/methodology/approach
A qualitative study based on in-depth interviews with quality managers and executives was conducted to establish the CFFs for Q4.0.
Findings
The significant CFFs highlighted were resistance to change and a lack of understanding of the concept of Q4.0. There was also a complete lack of access to or availability of training around Q4.0.
Research limitations/implications
The study enhances the body of literature on Q4.0 and is one of the first research studies to provide insight into the CFFs of Q4.0.
Practical implications
Based on the discussions with experts in the area of quality in various large and small organizations, one can understand the types of Q4.0 initiatives and the CFFs of Q4.0. By identifying the CFFs, one can establish the steps for improvements for organizations worldwide if they want to implement Q4.0 in the future on the competitive global stage.
Originality/value
The concept of Q4.0 is at the very nascent stage, and thus, the CFFs have not been found in the extant literature. As a result, the article aids businesses in understanding possible problems that might derail their Q4.0 activities.
Details
Keywords
Zhaoyi Xu, Yingtong Li and Liuchang Hao
The purpose of this paper is to ensure the sustainability of the competitive advantages of internet financial enterprises. In recent years, driven by the two wheels of financial…
Abstract
Purpose
The purpose of this paper is to ensure the sustainability of the competitive advantages of internet financial enterprises. In recent years, driven by the two wheels of financial market and information technology, the internet finance has experienced an extremely rapid development.
Design/methodology/approach
Based on the performance expectation, effort expectation, social influence and purchase intention of UTAUT model, an empirical examination was conducted. Specifically, the authors made the user purchasing behavior as the dependent variable and added some new factors such as perceived risk, individual innovation and product cognition as the independent variables in the model, and they also added user gender and experience as regulated variables, so as to study the impact factors that affect the purchasing behavior. In addition, the authors also studied the impact of social network friend recommendations on consumers’ willingness to purchase.
Findings
The research results showed that effort expectation, performance expectancy, effort expectancy, purchase intention, awareness and individual innovation have a positive effect on the behavior of buying financial products, whereas the perceived risk has a negative effect on the behavior of buying internet financial products. Additionally, in the context of social networking, social network friend recommendations have a positive impact on consumers’ willingness to purchase.
Research limitations/implications
This paper is based on the integrated technology acceptance model, which makes the user purchasing behavior as the dependent variable and adds some new factors such as perceived risk, individual innovation and product cognition as the independent variables. However, the research on recommendation between social network friends is not deep enough, so further improvement is needed.
Practical implications
This study can enrich the existing theories on the interpretation of the intention of using internet financial products, help internet financial enterprises understand user behavior and demands better, and improve service quality and customer satisfaction.
Originality/value
This study provides an empirical examination of UTAUT model and social network analysis.
Details
Keywords
Sirimon Treepongkaruna and Muttanachai Suttipun
The United Nations' sustainable development goals (SDGs) put together a global framework in an attempt to address environmental, social and governance (ESG) concerns. Measuring a…
Abstract
Purpose
The United Nations' sustainable development goals (SDGs) put together a global framework in an attempt to address environmental, social and governance (ESG) concerns. Measuring a company’s contribution to the SDGs relies heavily on ESG reporting. This paper aims to examine the impact of ESG reporting on the corporate profitability of listed companies in Thailand over the period of 2019–2021.
Design/methodology/approach
Using 147 listed firms in the ESG group, content analysis was used to quantify the ESG reporting (within 11 themes), while corporate profitability was measured by return on asset and return on equity. Descriptive analysis, correlation matrix and panel regression are used to analyze the data of this study.
Findings
Consistent with the legitimacy, stakeholder and signaling theories, the authors found a statistically significant and positive impact of ESG reporting on corporate profitability in Thailand.
Originality/value
The findings highlight the importance of incorporating ESG considerations into companies’ reporting and decision-making processes, as these can enhance firm profitability and performance, attract stakeholders, improve their competitive advantage and step toward sustainability.
Details
Keywords
The purpose of this paper is to analyze the variables that significantly affect dividend policy.
Abstract
Purpose
The purpose of this paper is to analyze the variables that significantly affect dividend policy.
Design/methodology/approach
This research uses a type of comparative causal research (causal-comparative research), where the fact or event is identified as an influenced variable (dependent variable) and the variables that influence (independent variable) are investigated. In this study, the authors want to examine the effect of collateralizable assets, growth in net assets, liquidity, leverage and profitability of dividend policy by using quantitative approach. The data used are secondary data obtained from Indonesia Stock Exchange website with website address: www.idx.co.id.
Findings
The results showed that collateralizable assets have a negative, but not significant, effect on dividend policy. This shows that the high collateralizable assets do not affect the policy of the dividend of manufacturing companies. The second variable, growth in net assets, has a negative and significant effect on dividend policy. This shows that the higher growth in net assets will lower the dividend policy of manufacturing companies. Furthermore, the results show that liquidity has a negative and significant effect on dividend policy. This indicates that higher liquidity will lower the dividend policy of manufacturing companies. Furthermore, result that leverage has a negative and significant effect on dividend policy is obtained. This suggests that the higher leverage will lower the dividend policy of the manufacturing company. And lastly, profitability has a negative, but not significant, effect on dividend policy. This shows that high profitability does not affect dividend policy of manufacturing companies.
Originality/value
The authors contribute to prior research by providing the empirical evidence on the impact of collateralizable assets, growth in net assets, liquidity, leverage and profitability on dividend policy in Indonesia market as an emerging market.
Details
Keywords
Agus Wahyudin and Badingatus Solikhah
The purpose of this paper is to investigate the effect of corporate governance (CG) implementation rating conducted by the Indonesian Institute for Corporate Governance (IICG) on…
Abstract
Purpose
The purpose of this paper is to investigate the effect of corporate governance (CG) implementation rating conducted by the Indonesian Institute for Corporate Governance (IICG) on the financial performance of the selected companies.
Design/methodology/approach
This paper is a hypothesis testing study to analyze CG implementation of 88 firms listed on the Indonesian Stock Exchange. The samples are companies that participated in the Corporate Governance Perception Index (CGPI) Awards in 2008-2012. A panel data regression analysis is conducted on the data collected from IICG reports and its financial statements.
Findings
The awareness regarding good corporate governance (GCG) enforcement in Indonesian companies has already increased. The listed companies that participated in CGPI Awards during 2008-2012 always experience an increase in both quantity and quality. CG rating of go-public companies in Indonesia affects their accounting-based financial performance, such as return on assets, return on equity and earnings per share. However, CG implementation rating is not directly responded by the Indonesian stock market and has not yet been able to increase the company’s growth in the short term.
Research limitations/implications
In this study, CGPI rating in a related year is linked to market performance in the same year. Thus, further research may link CGPI rating to market performance in the next year, as the findings of this study show that GCG implementation is not directly responded by the market.
Practical implications
GCG implementation is required by stakeholders, as it may give a long-term positive impact. Thus, the government needs to stipulate regulations to increase the commitment of the company in implementing GCG. The company can improve the internal factors of the organization that does not support the establishment of GCG based on the findings during the survey of CGPI. Finally, investors and creditors may consider the CGPI rating for their investment decisions.
Originality/value
This study contributes to the literature in two ways. First, this study uses the comprehensive CG rating in Indonesia. Previous studies on CG rating focused on internal mechanism; in this study, the rating was assessed using four stages of continuous assessment: self-assessment, document evaluation, paper assessment and company visit, which was conducted by an independent team. Second, this study uses the CG index (compliance, conformance and performance) associated with a variety of accounting-based and market-based performance variables: financial performance, market value and growth.
Details
Keywords
Shilin Liu, Noor Adwa Sulaiman and Suhaily Shahimi
Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures…
Abstract
Purpose
Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.
Design/methodology/approach
A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.
Findings
The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.
Practical implications
Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.
Originality/value
The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.
Details