International Journal of Organizational Behavior and Policy

The Mediation Impact of Customer Relationships in Influencing The Purchase Intention

Jason Wijaya, Alvianto Wiratama, Adelina Proboyo — Wed, 31 Jul 2024 18:21:13 +0700

The surge in social media users has instigated profound shifts in societal interactions. Brands are now compelled to prioritize customer engagement on social media to influence purchase intention, thereby boosting overall sales and revenue. This study specifically analyzed the mediating role of customer relationships in the relationship between social media marketing activities and purchase intention. The research was centered on people in Indonesia who have seen Tokopedia’s Instagram content. Employing a simple random sampling approach, a questionnaire was disseminated, and subsequently, the PLS-SEM method was applied to evaluate the responses from 119 valid participants. The results showed a notable impact of social media marketing activities on purchase intention and a significant correlation between customer relationships and purchase intention. Additionally, the findings suggest that customer relationships partially mediate the connection between social media marketing activities and purchase intention.

Factors Influencing Whistleblowing Intention among Accounting Students in Indonesia

Sany Sany, Alan Darmasaputra, Cathrine Cecilia Alim, Ferdinand Niko — Wed, 31 Jul 2024 18:29:42 +0700

The study aimed to determine the effect organizational commitment, subjective norms and group cohesion to whistleblowing intention of accounting students in Indonesia. Data was collected using a questionnaire administered using Google Form. The study’s sample was 218 accounting students from various universities in Surabaya, Indonesia. This study results show that high organizational commitment, subjective norms, and group cohesion increase whistleblowing intention among participants studied. Limitations include the limited number of universities surveyed for respondent recruitment, suggesting the need for additional data collection methods. This study is original in its investigation of the relationships between organizational commitment, subjective norms, group cohesion, and whistleblowing intention among accounting students in Surabaya.

The Analysis of Corporate Governance on Integrity Financial Statements in Banking Companies Listed on The Indonesia Stock Exchange

Wed, 31 Jul 2024 18:39:26 +0700

The integrity of financial statements is often questioned due to manipulation of accounting data, involving directors, commissioners, audit committees, and company owners. This study empirically demonstrates the impact of corporate governance - through board size, independent commissioners, audit committees, and institutional ownership - on financial statement integrity. Using quantitative methods, the study involved 37 banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. The results show that board size, independent commissioner, audit committee, institutional ownership, and leverage do not affect the integrity of financial statements, but firm size does.

The Role of Real Earnings Management (REM) in The Relationship between Financial Distress and Tax Planning

Wed, 31 Jul 2024 18:56:59 +0700

The aim of this study is to test the impact of real earnings management (REM) on the relationship between financial distress and tax planning. To survive and maximise financial potential in the face of financial distress, management tends to use accounting tactics to increase revenue in order to reach the company's target. The study sample comprises manufacturing sector firms listed in the IDX between 2018 and 2022. The total company sample consisted of 124 companies with 542 observations. The study employed robust random effect panel regression techniques. This research reveals that there is a negative link between financial distress and tax planning. This study fails to prove that REM strengthens the relationship between financial distress and tax planning. Furthermore, the study discovered that two groups of firms with high and low REM abnormal cash flows exhibited distinct financial distress behaviours towards tax planning. The practical implications are that increased regulatory attention and decreased financial resources create a lower motivation to evade taxes, as exhibited by the negative correlation between financial distress and tax planning.

The Influence of Culinary Destination Image and Tourism Motivation on the Intention to Visit South Korea

Eunike Talita, Natasha Clara, Agung Harianto — Wed, 31 Jul 2024 21:47:11 +0700

This study aims to determine the effects of culinary destination image and tourist motivation on the intention to visit South Korea. It explores the role of attitude as a mediating variable and examines the direct effects of these factors on visitation intention. A total of 129 respondents were obtained using both online and offline questionnaires. The research method makes use of PLS-SEM analysis. The findings indicate that the image of culinary destinations and tourist motivation significantly influences attitude. Furthermore, attitude significantly impacts visiting intentions. Tourist motivation directly affects visiting intentions. Attitude serves as a mediating variable linking the image of culinary destinations and tourist motivation to visiting intentions. Additionally, the image of culinary destinations has an indirect effect on visiting intentions.

Women's Participation as Tourism Workers is A Form of Recognition of Gender Equality in The Implementation of Patriarchal Culture in Bali

Ni Ketut Sari Adnyani, I Gusti Ayu Purnamawati — Thu, 08 Aug 2024 10:07:23 +0700

By Decree MUDP X/2010 which legitimizes women to be involved and play an active role like men in the public and domestic spheres. Socio-legal research, data in the form of legal documents, and the results of in-depth interviews are then analyzed using various approaches (legal, theoretical, and historical approaches) using inductive-deductive methods. The research results show that Bali Provincial Regulation 5 of 2020 accommodates the role of Indigenous communities, including Indigenous women, in managing Balinese cultural tourism, therefore Law Number 10 of 2009 is the only reference in managing Balinese cultural tourism. Meanwhile, for Balinese traditional communities, it is known that participation is not only regulated in Bali Provincial Regulation Number 4 of 2019 concerning traditional villages and awig-awig but also in unwritten forms such as pararem pemahcah awig and perarem, ngele. The existence of Indigenous women as public sector workers, namely in tourist villages, is not only found in actual texts, but in general, they live their lives based on customary law which contains applicable values, principles, and norms. Therefore, it is necessary to formulate tourism policies that accommodate the rights of women indigenous workers in the substance of more specific customary law as a source of gender responsiveness. The implication of this study is that Balinese women play a very important role in efforts to maintain family economic resilience. They become solutions to family economic problems through activities such as receptionists, waitresses, gardeners, housekeepers, bartenders and kitchens, and tour guides to meet the family's economic needs. Activities in the public sphere are carried out without leaving their obligations in the domestic sphere. This condition makes Balinese women play a dual role, namely as tourism workers and housewives, which actually supports women to be able to play a dual role.

Analysis of Internal and External Factors Affecting Tax Aggressiveness in The Healthcare Sector Companies

Agus Arianto Toly — Thu, 08 Aug 2024 10:14:15 +0700

This study aims to examine the influence of internal factors (management compensation and company liquidity) and external factors (tax consultant variable) on tax aggressiveness. Using multiple regression analysis, the hypothesis testing results based on 116 panel data observations from the healthcare sector companies listed in the IDX between 2019-2022 indicate that all variables have an impact on the tax aggressiveness of the company, with less consistent directions of influence, especially for company liquidity and tax consultant. Those independent variables influence tax aggressiveness positively, indicating that the more liquid the company and more tax consultants it hires, the higher its aggressiveness. These results were robust to the alternative models of the tax aggressiveness, which each of the independent variables were placed in the models. The practical implication of this study is that tax aggressiveness behavior will not only be triggered by internal factors, but it is possible to be affected by external ones.