Insignificant Positive Effect Research Articles

The Effect of Work Discipline, Motivation and Leadership Style on Junior High School Teacher Performance

The Effect of Work Discipline, Motivation and Leadership Style on Junior High School Teacher Performance

The Role of CPV as a Mediation of Factors That Influence Repurchase Intention in Outdoor Products

Consumers have an interest in repurchasing a product due to several factors, namely brand image, quality, price and the balance between the benefits obtained and the sacrifices made (Customer Perceived Value). This research aims to test the influence of brand image, quality, and price on repurchase interest in Merapi Mountain outdoor products, and to test the influence of brand image, quality, and price on repurchase intention with customer perceived value (CPV) as an intervening variable for outdoor products Merapi Mountain. The variable measurement scale used is a Likert scale with a score rating (1-5) and a sample of 122. Data processing in this research uses smartPLS (Partial Least Square) software with outer model and inner model measurement models. The results of this research show that brand image and quality have a positive and significant effect on repurchase intention. Price has an insignificant positive effect on repurchase interest. Brand image, quality, and price have a positive influence on repurchase intention with CPV as an intervening variable.

Does Capital Intensity Moderate The Effect Of Financial Distress And Operational Performance Tax Avoidance In Regional-Owned Enterprises In Water Supply?

Tax avoidance is a legal practice by companies as an effort to reduce the tax burden distributed to the state. This is commonly done by companies, both private and government-owned. Regional-Owned Enterprises in Water Supply as a company owned by the Regional Government has a dual role, namely providing public goods and generating profits. This research aims to analyze the influence of financial difficulties, service effectiveness, and operational efficiency on tax avoidance with capital intensity as a moderating variable in Regional-Owned Enterprises in Water Supply. This research uses quantitative methods with secondary data obtained using documentation data collection methods. The sample in this study was selected based on purposive sampling and resulted in 117 companies spanning the period 2019-2022. The data analysis technique in this research uses multiple linear regression analysis using the Eviews version 12 program with a significance level of 5%. The results of this study show that financial difficulties and service effectiveness have a significant negative effect on tax avoidance, but operational efficiency has an insignificant positive effect on tax avoidance. The aggressiveness of Regional-Owned Enterprises in Water Supply towards tax avoidance is not as high as other organizations that are completely profit-oriented. This is possible because human resources do not understand taxation. In addition, direct supervision by the Regional Government makes management more alert to violations of statutory regulations. Capital intensity can weaken the influence of financial difficulties on tax avoidance and strengthen the influence of operational efficiency on tax avoidance. The greater the number of company fixed assets, the greater the depreciation expense, management can choose the depreciation method that is most profitable for the company.

Predicting Intention for Food Safety Behavior among Food Handlers: A Cross-sectional Study in Indonesia’s Beach Culinary Area

Background: The food safety behavior of food handlers constitutes the main factor in foodborne disease control. According to the Theory of Planned Behavior, behavior is determined by the intention that is established from a combination of attitudes, subjective norms, and perceived behavioral control. This research aimed to predict the intention for food safety behavior using the Theory of Planned Behavior. Methods: A cross-sectional study was conducted for two months in the Bantul beach culinary area, Yogyakarta, Indonesia. The research population consisted of 80 food handlers representative of all existing seafood stalls. The respondents were interviewed face-to-face using a paper-based questionnaire related to attitudes, subjective norms, perceived behavioral control, and intention. The data collected were evaluated using structural equation model-partial least square (SEM-PLS), version 3.0, with a sig. level of 0.05. Results: This research successfully predicted 64.3% of the variance in the intention for food safety behavior of food handlers (R2 adjusted = 0.643). The variable-perceived behavioral control was the strongest and most significant predictor, with a positive effect on intention for food safety behavior (β = 0.560, p = 0.000 < 0.05), followed by the variable subjective norms (β = 0.275, p = 0.001 < 0.05). The variable attitude was the weakest predictor, with an insignificant positive effect (β = 007.0, p = 0.182 > 0.05). Conclusion: This research successfully predicted the intention for food safety behavior of food handlers in the Bantul beach culinary area, Yogyakarta, Indonesia.

The role of profitability in mediating the influence of funding decisions, investment decisions and company size on company value

This study aims to examine the effect of profitability in mediating the influence of funding decisions, investment decisions, and company size on the Company's value in 27 companies in the infrastructure sector listed on the IDX Main Board for the period 2017 to 2022. The results showed that funding decisions had a negative insignificant effect, while investment decisions and company size had a significant negative effect on profitability. Furthermore, funding decisions, investment decisions, and profitability have a significant positive effect, while company size has a positive insignificant effect on company value. In the mediation effect test, it was found that profitability was not able to mediate the influence of funding decisions on company value. However, profitability is stated to be able to mediate the respective influence of investment decisions and company size on company value.

Adoption patterns of profit-sharing based deposits: empirical evidence from a Muslim majority country

Purpose This paper aims to examine the antecedents of adoption intention of profit-sharing investment deposits (PSID) among Moroccan customers. Design/methodology/approach Applying an extended version of diffusion of innovation (DOI) theory and using a non-probability sampling technique with convenience approach, a quantitative survey was developed and administered to 171 Islamic banking users. Structural equation modeling was then used to evaluate the significance of relationships between the various variables under study using SPSS 21.0 and AMOS 26.0 statistical packages. Findings Empirical findings of the structural analysis indicated a significant direct relationship between adoption intention and six out of seven variables: perceived relative advantage, perceived compatibility, perceived complexity, perceived risk, religiosity and social influence, all of which had a significant effect on Moroccan customers’ intention to invest their funds in profit-sharing based deposit instruments, whereas customer awareness exerted an insignificant positive effect. Research limitations/implications The absence of a longitudinal study tracking the actual adoption behavior is the main limitation of this study. Furthermore, data were collected solely from Islamic banking users. Finally, despite being insightful, the empirical findings should be generalized with caution since the sample was purposely selected by the banks’ management. Practical implications This study implied that participatory banks should pay substantial attention to risk perceptions, as PSID adoption intention is typically inhibited by high perceived risks associated with these products. Moreover, this study provides great indications to Moroccan regulators and policymakers on a number of issues related to this emerging business. Originality/value To the best of the authors’ knowledge, this paper represents the first attempt to confirm the effectiveness of the Rogers’ DOI in examining the intention to adopt a financial innovation in the Moroccan context. It is also the first of its kind to address customers’ apprehensions regarding profit-sharing investment products.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING DI PERUSAHAAN MANUFAKTUR

The purpose of this study is to obtain empirical evidence regarding the effect of growth opportunity, cash flow, net working capital, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research used 152 samples and 456 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that growth opportunity and capital expenditure have a significant negative effect on cash holding, while cash flow and net working capital have an insignificant positive effect on cash holding.

ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

This study aims to examine the effect of free cash flow, leverage, and liquidity on dividend policy with firm size as moderating. The research data that is processed is from the financial statements of 2018 – 2020 on Manufacturing Companies that are legally registered on the IDX. Data samples were taken by purposive sampling. Data processing and analysis using multiple linear regression with the help of SPSS 25 program. The results showed that free cash flow had a positive and significant effect on dividend policy, leverage had an insignificant negative effect on dividend policy, liquidity had an insignificant positive effect on dividend policy. Moderation results show that firm size is not a moderating variable of the effect of free cash flow, leverage, and liquidity on dividend policy.

FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PADA PERUSAHAAN MANUFAKTUR DI BEI

This study aims to obtain empirical evidence regarding the effect of structure asset, firm size, dividend policy, and profitability on the firm debt in manufacturing companies on the IDX. The technique sampling used was purposive sampling. The company data in the study were 30 companies. This study uses secondary data that is processed using Eviews version 12. The F test show that structure asset, firm size, dividend policy, and profitability have a significant effect on debt policy. The t test show that profitability has a positive significant effect on debt policy, structure asset has a negative insignificant effect on debt policy. Firm size and dividend policy have a positive insignificant effect on debt policy. The implication of this study is to provide consideration in making decisions for companies related to factors that affect debt policy.

KNOWLEDGE AND COMPLIANCE: THE INCREASING INTENTION OF MSME’s HALAL CERTIFICATION IN INDONESIA

The obligation of halal certification has been promulgated since 2014. However, MSMEs that apply for halal certification are only 1%. This study aims to analyze the effects of knowledge and compliance on the intention of MSME’s halal certification in Indonesia. The study used a quantitative approach. The sample size was 100 respondents representing owners, managers, or leaders of MSMEs in several cities in Indonesia. Samples were taken by convenience sampling technique. Data processing using Smart-PLS. The results showed that knowledge had an insignificant positive effect on the intention to implement halal certification directly. However, mediated by compliance, knowledge significantly affects the intention to implement halal certification. Compliance increases the intention of MSMEs to implement halal certification in Indonesia. Compliance is a crucial factor in increasing the intention of MSMEs to implement halal certification both directly and in the role of mediators.

Determinants of Micro, Small and Medium Enterprises (SMEs) Performance

This study aims to analyze the influence of capital, human resources and technology on the performance of micro, small and medium enterprises (SMEs) in Gorontalo City. The analysis method uses multiple linear regression with a crossection approach. The data used in this study was primary data sourced from 30 respondents. The results of this study show that: 1) capital has a negative insignificant effect on the performance of SMEs; 2) human resources have a positive insignificant effect on MSME performance and 3) technology has a significant positive effect on SMEs performance. This study provides practical implications for the government as a policy maker in an effort to improve the performance and empowerment of SMEs, especially in Gorontalo City.

The Influence of Islamic Social Reporting, Managerial Ownership and Capital Structure on Firm Value

Increasing competition in the business world makes companies strive to increase the prosperity of shareholders. one of which can be done to increase the prosperity of shareholders by increasing the value of the company. The purpose of this study is to determine the effect of Islamic social reporting, managerial ownership and capital structure on firm value. This study uses secondary data with a population of 30 companies registered on the Jakarta Islamic Index (JII) for the 2016-2020 period. Sampling was carried out using a purposive sampling technique with nine companies that met the criteria in this study. Based on the results of the t (partial) test that the Islamic social reporting variable has a significant positive effect on firm value, the managerial ownership variable has a significant positive effect on firm value, the capital structure variable has an insignificant positive effect on firm value. Keywords: islamic social reporting, managerial ownership, capital structure, firm value

The Influence of Customer Relationship Marketing and Brand Image on Customer Loyalty with Customer Satisfaction as a Mediation Variable (Study on Starbucks Coffee Indonesia)

Changes in consumer behavior are an ongoing phenomenon and are very important in the world of business, marketing and economics. Consumer behavior has new habits and lifestyles which have made fans of coffee drinking culture popular among the public. The business opportunity to open a coffee shop is one of the growing businesses in Indonesia. The large number of coffee shops in Indonesia makes business competition increasingly fierce and having loyal customers is one of the most important company assets. Starbucks is one of the largest coffee shop brands in Indonesia which really pays attention to marketing strategy and focuses more on customer relationships, namely Customer Relationship Marketing (CRM). Apart from CRM, brand image and brand loyalty also play an important role in differentiating a company and are powerful marketing tools mediated by customer satisfaction. The sample used in this research was 210 taken by purposive sampling. The data obtained were analyzed using structural equation modeling (SEM) analysis with the help of the AMOS 24 application. The research results show that the influence of customer relationship marketing has a significant positive effect on customer loyalty and customer satisfaction. Brand image has an insignificant positive effect on customer loyalty, but has a significant effect on customer satisfaction. Customer satisfaction has a significant positive effect on customer loyalty.

Good corporate governance improves banking financial performance

This study aims to determine (1) the effect of Institutional Ownership on the Financial Performance of Go Public Banks listed on the IDX, (2) the influence of the Independent Board of Commissioners on the Financial Performance of Go Public Banks listed on the IDX, (3) the influence of the Audit Committee on the Financial Performance of Go Public Banks listed on the IDX. The population of this study is all public banks listed on the Indonesia Stock Exchange for the 2018-2022 period, totaling 43 banks. Sample selection through purposive sampling method. There were 27 banking companies that met the criteria as a research sample so that the research data amounted to 135. The data analysis technique used is descriptive statistics. The results of this study show that Institutional Ownership has a positive and significant effect on Banking Financial Performance. The Board of Independent Commissioners has an insignificant positive effect on the Financial Performance of the Banks. The Audit Committee has an insignificant positive effect on Banking Financial Performance

The Effect of Musyarakah Financing on Economic Development in Indonesia (Case Study on Islamic Commercial Banks for the 2018-2022 Period)

This research is motivated by the inequality of economic development in Indonesia through the achievement of the Human Development Index in each province in Indonesia. Then, Islamic Commercial Banks carry out the technical sharing of the results of the musyarakah financing business with net revenue sharing, so that Islamic Commercial Banks tend not to know the working capital rotated by customers experiencing losses or profits. The purpose of this study is to analyze the effect of musyarakah financing on economic development. This study uses an empirical juridical approach with quantitative research types and analytical descriptive research methods. The data used is panel data from Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2018-2022 period. The sampling method used in this research is a non-probability sampling technique, while the data processing method is regression analysis using EViews 12. The results of this study indicate that musyarakah financing has an insignificant positive effect on economic development with the Human Development Index as an indicator with a significance level of 0.2113 greater than 0.05. The coefficient of determination with an adjusted R square value of 0.017605 indicates that the influence of musyarakah on economic development is 1.7605%, while the remaining 98.2395% is influenced by other variables outside the study.

Audit committee characteristics and firm financial performance of quoted industrial goods firms in Nigeria

Purpose: This study examines the effects of audit committee characteristics on the financial performance of listed industrial goods firms in Nigeria. Research methodology: This study used an ex-post factor research design and utilized secondary data collected from the annual reports and accounts of thirteen (13) sampled industrial goods firms for a period of 10 years (2013-2022). The sample of firms was obtained using a purposive sampling technique. Data were analyzed using descriptive statistics, correlation, and regression analysis (GLS Random Effect) with the aid of Stata 13. Results: The findings reveal that an insignificant positive effect exists between audit committee size and financial performance (ROA and ROE), while audit committee independence has a significant negative effect on return on assets (ROA) and a negative insignificant effect on return on equity (ROE), and audit committee meetings have a positive significant effect on asset (ROA) and a positive insignificant effect on return on equity (ROE). Limitations: The research is limited to only those companies in the industrial goods sector listed on the Nigerian Stock Exchange from 2013 to 2022 and only focuses on the effect of audit committee characteristics on firm financial performance. There was also incomplete data, which did not allow for a complete and thorough analysis of the entire sector. Contribution: This study contributes to the existing body of literature on the effect of audit committees on the financial performance of Nigeria’s listed industrial goods sector. It provides insights that can assist the board in formulating appropriate strategies to improve their performance.

The Effect of Inflation and Interest Rate on Consumer Spending: Empirical Evidence from Malaysia

This study seeks to determine the exact impact of inflation, interest rate and disposable income on consumer spending in Malaysia. Although there have been few studies which explored the issue of inflation, interest rate, disposable income and consumer spending, their method, time scope and geographical location had been different. This study aims to examine the relationship of inflation (CPI), interest rate, disposable income (GDP per capita) with consumer spending in Malaysia using annual time series data from the period 1980 to 2022 and employing Ordinary Least Square (OLS) and Granger Causality to test causality relationship amongst variables. The result revealed that there is a significant negative relationship between interest rate and consumer spending. However, inflation rate has an insignificant positive effect with consumer spending. Disposable income (GDP) shows a significant positive relationship on consumer spending. In addition, the findings supported Keynesian Absolute Income Hypothesis which stated that consumption positively correlates with disposable income. The study recommends the employers of labour should make an effort to periodically raise workers' wages to reflect shifts in the macroeconomic and microeconomic conditions impacting the country. Only when wages are raised in line with the nation's economic conditions will consumers be able to improve their consumption expenditures through an increase in disposable income. Policies that lower taxes should also be developed to increase consumers' disposable income.

ANALYSIS OF INTEREST RATE SPREAD ON FINANCIAL RESILIENCE OF QUOTED BANKS IN NIGERIA

This paper examined the effect of interest rate spread (IRS) on financial resilience of quoted Nigerian banks from 2007 to 2021. Specifically, the paper examined the effect of deposit rate, lending rate, and interest rate differential on financial resilience of quoted Nigerian banks. The paper collected data from the CBN bulletin (2021) and Security Exchange Commission (SEC) annual report (2021) and the World Bank data base (2021). The study covered all the twenty one (21) commercial banks quoted in the Nigerian exchange group as of 31st December, 2021 using the census sampling approach. The study reported that, deposit (savings) rate/cost has a positive (coef=0.056833) insignificant (p-value=0.5327.5%) effect on financial resilience (bank z-score) of quoted banks in Nigeria. By extension, deposit (savings) rate/cost has a minimal effect on banks’ financial resilience. However, lending (borrowing) rate/cost interest rate differential (prime lending/borrowing rate/cost less savings/deposit rate/cost) exerted negative (coef= -0.527024&coef= -0.160001 respectively) significant (p-value=0.0001<5% &p-value=0.0194<5%) effect on financial resilience (bank z-score) of quoted banks in Nigeria.Hence, the paper concludes that, high lending rate and interest rate differential reduce financial resilience of quoted Nigerian banks. As such, the study submits that, the apex banks must ensure that, the rising lending rate should be discouraged. This if not cautioned; it has the capacity to reduce the productive capacity of the private sector. Again, to encourage more depositors to invest their depositors’ funds, the ape banks should raise the deposit rate. Lastly, the Nigerian banks are adjourning to keep their interest rate differentials relatively low.
 Keywords: Analysis, Interest Rate Spread, Deposit Rate, Lending Rate, And Interest Rate Differential, Financial Resilience Quoted Banks.

Oil Price Shock and Trade Balance in Nigeria

This study used the Brent crude oil price to examine whether the variability in the trade balance of Nigeria is linked to the fluctuation in oil price.To achieve this, the study used annual frequency data from 1981 to 2021 sourced from the United Nations Conference on Trade and Development (UNCTAD), the World Bank’s World Development Indicator (WDI), and the Central Bank of Nigeria (CBN) Statistical Bulletin. The bound test procedure to cointegration was adopted and the nexus between oil shock and trade balance was examined within the autoregressive distributed lag (ARDL) framework. Additionally, the augmented Dickey-Fuller approach to unit root was used in determining the degree of integration of the series. Certain findings were made from the analyses. First, the study confirmed that there is long-run relationship among the variables. Second, oil price hikes lead to a surplus trade balance in the long run, but only insignificantly. Contrariwise, the positive impact of oil price hikes on the trade balance in the short run was significant. Third, the study found that inflation had an insignificant positive effect on the trade balance. Fourth, the estimation revealed that an increase in real effective exchange rate and trade openness is insignificant and lead to a deficit trade balance in the long run. The study recommends that domestic oil shocks in the form of low oil production should be mitigated by addressing the security challenges in the country.

The Nexus Between Revenue Generation and Economic Growth in Nigeria

The general objective of the study is to examine the relationship between revenue generation and economic growth in Nigeria. Ex-post facto research design was used with secondary data collected from CBN database (2012-2022). The dependent variable was economic growth and measured by gross domestic product GDP while the independent variables was revenue generation and measured by oil and non-oil revenue. The study adopt usage the autoregressive distributed lag ARDL model for the data analysis which shows the long-run relationship between revenue generation and economic growth in Nigeria. It was discovered that oil revenue (OILR) exerts an insignificant positive effect on economic growth in Nigeria in the long run at 5% significant value. It implies that a unit increase in oil revenue will lead to 3.709184 units increase in economic growth in Nigeria. Conversely, non-oil revenue has a positive and significant coefficient of 1.257631 units. This implies that a unit increase in non- oil revenue will bring about 1.257631 units increase in economic growth in Nigeria in the long. The study recommends that effort should be made by the governments to diversify the main revenue source from oil to other sectors of the economy such as agriculture, extractive industries in order to increase revenue generated from other sources