Seller Reputation: Individual, Collective, and Institutional Factors

2012 ◽  
Vol 7 (1) ◽  
pp. 49-69 ◽  
Author(s):  
Stefano Castriota ◽  
Marco Delmastro
Keyword(s):  
Jel Classification ◽  
Large Set ◽  
Horizontal Differentiation ◽  
Firm Age ◽  
Firm Reputation ◽  
Intrinsic Motivations ◽  
Negative Effect ◽  
Seller Reputation ◽  
Collective Reputation ◽  
Positive Effect

AbstractIn this paper, we study firm reputation by investigating the interaction between individual reputations of Italian wineries and a large set of (possible) determinants. With respect to winery reputation, we find a positive effect for firm age and size and producer's intrinsic motivations and a negative effect for outsourcing, while horizontal differentiation, ownership status, and hiring well-known consultants play no role. Further, collective reputation and institutional regulation exert a significantly positive effect on individual reputation. (JEL Classification: L14, L15)

The Influence of Ethics and Locus of Control to Do Whistle blowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable

2017 ◽  
Vol 2 (2) ◽  
pp. 35-41
Author(s):  
Atika Zarefar ◽  
Arumega Zarefar
Keyword(s):  
Locus Of Control ◽  
Original Data ◽  
Jel Classification ◽  
Data Type ◽  
Multiple Linear Regressions ◽  
Whistle Blowing ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions ◽  
Whistleblowing Intention

Objective - The purpose of this study is to know the influence of ethics and locus of control toward do whistleblowing intention with auditor and non-auditor profession as a moderating variable. Methodology/Technique - Model analysis used in this study is multiple linear regressions and based on the results of the questionnaire of 123 respondents; consist of 52 auditor respondents and 71 non auditor respondents. Findings - This study proves that ethics significantly give positive effect on the intention of doing whistleblowing, whereas locus of control significantly gives negative effect to the intention no whistleblowing. This study also proves that auditor and non-auditor profession can moderate the influence of ethics and locus of control to do whistleblowing intentions. Novelty - The study contribute literature with its original data. Type of Paper: Empirical Keywords: Ethics; Locus of control; Profession of Auditor and Non-Auditor; Whistle blowing Intention. JEL Classification: J21, M41, M42.

scholarly journals Reputation and Advertising of Collective Brand Members in the Wine Industry: The Moderating Role of Market Share

2021 ◽  
pp. 1-20
Author(s):  
Ricardo Sellers-Rubio ◽  
Francisco Mas-Ruiz ◽  
Franco Sancho-Esper
Keyword(s):  
Market Share ◽  
Wine Industry ◽  
Curvilinear Relationship ◽  
Experience Goods ◽  
Firm Reputation ◽  
Information Sets ◽  
Collective Reputation ◽  
Positive Effect ◽  
Moderating Role

Abstract This paper analyzes the nonlinear relationship between the advertising investment and reputation of collective brand members in an experience goods industry, as well as the moderating role of their market share within the collective brand. The central assumption is that the quality reputation of collective brand members has a positive effect on their advertising investment until a reputation threshold is reached, after which the effect on advertising investment becomes negative. This change in the slope is explained by the information sets (firm reputation and collective reputation) used by consumers to reduce uncertainty, which leads to a weaker motivation for the firm to invest in advertising. In addition, scale economies of advertising mean that the market share of collective brand members negatively moderates the curvilinear relationship between quality reputation and advertising investment. The results for a sample of 176 companies in a Spanish experience goods industry (i.e., winemaking) between 2004 and 2014 show an inverted U-shaped relationship between the advertising investment and reputation of collective brand members. The results also show that market share negatively moderates this curvilinear relationship. (JEL Classifications: M31, M37, Q13)

scholarly journals DEVELOPMENT INEQUALITY OF DISTRICT/ CITY IN SOUTH SUMATRA ( 2008 - 2015)

2018 ◽  
Vol 3 (01) ◽  
pp. 42 ◽  
Author(s):  
Siti Rohima
Keyword(s):  
Economic Growth ◽  
Linear Regression ◽  
Secondary Data ◽  
Technical Analysis ◽  
Jel Classification ◽  
Quantitative Approach ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Index Calculation

<p><span class="fontstyle0">This study aims to determine the effect of PAD, DAU, regional expenditure and<br />economic growth to the development gaps in the province of South Sumatra.<br />The data used is secondary data in the GRDP, regional expenditure, PAD and<br />DAU per district / city in the period 2008- 2015. In this study, using a quantitative approach. Technical analysis of using Williamson index calculation and linear regression. These results indicate that the PAD and Expenditure have a positive effect, on the contrary DAU and economic growth have a significant negative effect on the development gaps District / City in the<br />province of South Sumatra.</span></p><p><span class="fontstyle0"><br /></span><span class="fontstyle2">JEL Classification: </span><span class="fontstyle0">H70, H77, O10</span></p><p><span class="fontstyle0"><br /></span><span class="fontstyle2">Keywords: </span><span class="fontstyle0">DAU, Development inquality, Economic Growth, PAD, Regional<br />Expenditure</span></p>

scholarly journals Anomalies of Banking Intermediation and Profit Growth (Study on the 10 Largest Banks in Indonesia)

2020 ◽  
Vol 5 (1) ◽  
pp. 14-22
Author(s):  
Herry Achmad Buchory
Keyword(s):  
Operational Efficiency ◽  
Jel Classification ◽  
Operating Efficiency ◽  
Growth Study ◽  
Operating Income ◽  
Credit Quality ◽  
Verification Methods ◽  
Negative Effect ◽  
Positive Effect ◽  
Profit Growth

Objective – One of the bank's main goals is to obtain profit mainly from the intermediation process. The implementation of the Indonesian banking intermediary function in the year 2017 is not optimal, as indicated by credit growth in the year 2017 which only reached 8,35%. This phenomenon also occurs in the 10 largest banks in Indonesia. In 2017 the intermediation function has decreased but profits have increased. The aim of this study is to analyze the influence of banking intermediation on profit growth and whether credit quality and operational efficiency affect profit growth. An indicator of banking intermediation is a loan to deposits ratio (LDR), credit quality with non-performing loans (NPLs), the operating efficiency with the ratio of operating expense to operating income (OEOI) and profit growth is measured by the amount of profit. Methodology – Descriptive and verification methods will be used in this study, with data from the 10 largest banks financial statements in Indonesia for the period 2016-2017 while data analysis uses multiple linear regression. Findings – The findings of this study show that partially LDR has a positive effect although the effect is not significant on Profit; NPLs have a negative effect on Profit and the effect is significant; OEOI has a negative effect even though the effect is not significant on Profit; Simultaneously, the variable LDR, NPLs, OEOI have a significant effect on profit. Novelty – Compared to previous studies, bank profit growth is not only influenced by banking intermediation, but if banks can maintain credit quality and improve operational efficiency, bank profits will grow Type of Paper: Empirical Keywords: loan to deposit ratio, non-performing loans, the ratio of operating expenses to operating income, profit growth. Reference to this paper should be made as follows: Buchory; H.A. 2020. Anomalies of Banking Intermediation and Profit Growth (Study on the 10 Largest Banks in Indonesia), J. Fin. Bank. Review, 5 (1): pp. 14 – 22 https://doi.org/10.35609/jfbr.2020.5.1(2) JEL Classification: G21, G32.

PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 13 (2) ◽  
pp. 91
Author(s):  
Dewi Kusuma Wardani ◽  
Pipit Dayu Isbela
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Business Strategy ◽  
Stock Exchange ◽  
Industrial Sector ◽  
Firm Characteristics ◽  
Firm Age ◽  
Negative Effect ◽  
Size Firm ◽  
Positive Effect

ABSTRACTThis study aims to examine and analyze the influence of business strategy and firm characteristics (firm size, leverage, age of company and profitability) to earnings management. Population in this research is manufacturing company of industrial sector of consumer goods listed in Indonesia Stock Exchange year 2012 until 2016. Selection of sample by using purpsive sampling method and there are 16 companies that meet the required sample criteria. The method used in this study is multiple regression. The results of this study indicate that leverage has a significant positive effect on earningsmanagement and firm age has a significant negative effect on earnings management, while firm size, firm age and profitability have no significant effect on earnings managementABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari strategi bisnis dan karakteristik perusahan (ukuran perusahaan, leverage, umur perusahaandan profitabilitas) terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barangkonsumsi yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2016. Pemilihan sampel dengan menggunakan metode purpsive sampling dan terdapat 16 perusahaan yang memenuhi kriteria sampel yang dibutuhkan. Metode yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh signifikan positif terhadap manajemen laba dan umur perusahaan berpengaruh signifikan negatif terhadap manajemen laba, sedangkan ukuran perusahaan, umur perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba.

ANALISIS PENGARUH RASIO PROFITABILITAS, LEVERAGE, LIKUIDITAS, FIRM AGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL DISTRESS

SIMAK ◽  
2018 ◽  
Vol 16 (01) ◽  
pp. 45-62
Author(s):  
Tirza Chrissentia ◽  
Julianti Syarief
Keyword(s):  
Financial Services ◽  
Financial Distress ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Institutional Ownership ◽  
Observation Data ◽  
Firm Age ◽  
Financial Decline ◽  
Negative Effect ◽  
Positive Effect

The condition of financial distress is a stage of corporate financial decline thatoccurred before a firm bankrupt. The purpose of this research is to analyze theinfluence of profitability, leverage, liquidity, firm age, institutional ownership of thepossibility of financial distress on non-financial services companies listed on theIndonesia Stock Exchange 2014-2016.The method of analysis used in this studyis binary logistic regression. Based on purposive sampling method, this studyobtained 89 companies as samples with 267 observation data. The results of thisstudy indicate that profitability, liquidity, firm age, and institutional ownership havea significant negative effect on the possibility of financial distress. Meanwhile, theleverage variable has a significant positive effect on the possibility of financialdistress.

OPPORTUNITY AND NECESSITY ENTREPRENEURSHIP AND ECONOMIC GROWTH: THE MODERATING EFFECT OF HUMAN CAPITAL

2021 ◽  
pp. 2050025
Author(s):  
DANIELA RODRIGUES ◽  
AURORA AC TEIXEIRA
Keyword(s):  
Economic Growth ◽  
Human Capital ◽  
Fixed Effects ◽  
Large Set ◽  
Necessity Entrepreneurship ◽  
Considerable Research ◽  
Long Time ◽  
Negative Effect ◽  
Mediating Factor ◽  
Positive Effect

Although considerable research has been devoted to the study of the effect of entrepreneurship on economic growth, fewer studies have analyzed the effect of the types (opportunity vs necessity) of entrepreneurship on economic growth. Moreover, the latter set of studies overlooked the relevance of human capital as a mediating factor in the relation between (types of) entrepreneurship and economic growth. The aim of the present study is to fill in this gap by assessing the extent to which the direct and indirect effect of (the types of) entrepreneurship, via human capital, matters for countries’ economic growth. In methodological terms, we resort to fixed effects panel data estimations, involving a large set of (OECD and non-OECD) countries, over a relatively long time span (1990–2016). The results suggest total entrepreneurship has a positive effect on economic growth. Distinguishing between types of entrepreneurship, there is clear evidence that OE fosters economic growth, whereas necessity entrepreneurship inhibits it. Interestingly, human capital tends to mitigate the negative effect of necessity entrepreneurship on economic growth. In the case of opportunity entrepreneurship, the direct positive effect observed is reduced in contexts characterized by high levels of human capital, which might reflect increased opportunity costs.

scholarly journals Pendapatan Asli Daerah, Pendapatan Transfer, Penerimaan Pembiayaan Dan Realisasi Belanja Modal Provinsi Bengkulu

2018 ◽  
Vol 5 (01) ◽  
pp. 108-118
Author(s):  
Diana Endah Rahmadewi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Expenditure ◽  
Jel Classification ◽  
Capital Expenditures ◽  
Analysis Tool ◽  
City District ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

ABSTRACT Capital expenditure is very important role in the region, with capital expenditures, the region will be grow and capable increase investment. The purpose of this study to prove that the Regionally Original Income, Funds Transfer consisting of General Allocation Fund, Special Allocation Fund and Revenue fund, Other Income, Receipt Financing influence simultaneously and partially on capital expenditures. The sample used is the Government/City District in Bengkulu of 60 District/City from 2008-2013. The analysis tool to test the hypothesis is multiple linear regression. The results showed that in partial regionally original Income, special allocation fund, other income and receipt financing are positive effect on capital expenditures, variable general allocation fund negative effect on capital expenditures, variable revenue fund no effect on capital expenditures. Simultaneously regionally original Income, general allocation fund, special allocation fund, revenue fund, Other Income and Receipt Financing positive significant effect on capital expenditures. ABSTRAK Peran Belanja Modal sangat penting di daerah, dengan belanja modal mampu membuat daerah menjadi berkembang sehingga diharapkan mampu meningkat pertumbuhan investasi di daerah tersebut. Tujuan penelitian ini untuk membuktikan bahwa Pendapatan Asli Daerah, Dana Transfer yang terdiri dari Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil, Pendapatan Lain Lain yang sah, Penerimaan Pembiayaan berpengaruh secara simultan dan parsial terhadap realisasi belanja modal. Sampel yang digunakan adalah 60 Kabupaten /Kota di Bengkulu dari tahun 2008-2013. Alat analisis untuk menguji hipotesis adalah regresi linier. Hasil penelitian menunjukkan bahwa secara parsial variabel Pendapatan Asli Daerah, Dana Alokasi Khusus, pendapatan lain lain yang sah, penerimaan pembiayaan berpengaruh positif terhadap realisasi belanja modal, variabel Dana Alokasi Umum berpengaruh negative terhadap realisasi belanja modal, variabel Dana Bagi Hasil tidak berpengaruh terhadap realisasi belanja modal. Secara simultan Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil, Dana Alokasi Khusus, Pendapatan Lain lain yang sah dan Penerimaan Pembiayaan berpengaruh signifikan positif terhadap realisasi belanja modal. JEL Classification: M41, M42

scholarly journals The Effect of Financial Performance, Board of Commissioners, Blockholder Ownership, Auditor Type and Firm Age on Voluntary Disclosure

2018 ◽  
Vol 8 (2) ◽  
pp. 145
Author(s):  
Aldo Prandita Nanda ◽  
Joicenda Nahumury
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
General Purpose ◽  
Firm Age ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making. This study aims to examine the effect of financial performance (ROA, DER, CR), board of commissioners (BS, BI), blockholder ownership, auditor type, and firm age on voluntary disclosure. The population of this study is mining companies listed on the Indonesian Stock Exchange period 2012-2016. The number of data is 196. Sampling is conducted using purposive sampling method. The data analysis technique used in this study is SEM-PLS with SmartPLS 3.0 program. The results of data analysis show that firm age has no effect on voluntary disclosure, while blockholder ownership has a significant negative effect on voluntary disclosure. Financial performance, board of commissioners and auditors type have a significant positive effect on voluntary disclosure. The impact of this research is that voluntary disclosure can be used to increase the completeness of company information for investors and creditors.

scholarly journals Pendapatan Asli Daerah, Pendapatan Transfer, Penerimaan Pembiayaan Dan Realisasi Belanja Modal Provinsi Bengkulu

2018 ◽  
Vol 5 (01) ◽  
pp. 108-118
Author(s):  
Diana Endah Rahmadewi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Expenditure ◽  
Jel Classification ◽  
Capital Expenditures ◽  
Analysis Tool ◽  
City District ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

ABSTRACT Capital expenditure is very important role in the region, with capital expenditures, the region will be grow and capable increase investment. The purpose of this study to prove that the Regionally Original Income, Funds Transfer consisting of General Allocation Fund, Special Allocation Fund and Revenue fund, Other Income, Receipt Financing influence simultaneously and partially on capital expenditures. The sample used is the Government/City District in Bengkulu of 60 District/City from 2008-2013. The analysis tool to test the hypothesis is multiple linear regression. The results showed that in partial regionally original Income, special allocation fund, other income and receipt financing are positive effect on capital expenditures, variable general allocation fund negative effect on capital expenditures, variable revenue fund no effect on capital expenditures. Simultaneously regionally original Income, general allocation fund, special allocation fund, revenue fund, Other Income and Receipt Financing positive significant effect on capital expenditures. ABSTRAK Peran Belanja Modal sangat penting di daerah, dengan belanja modal mampu membuat daerah menjadi berkembang sehingga diharapkan mampu meningkat pertumbuhan investasi di daerah tersebut. Tujuan penelitian ini untuk membuktikan bahwa Pendapatan Asli Daerah, Dana Transfer yang terdiri dari Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil, Pendapatan Lain Lain yang sah, Penerimaan Pembiayaan berpengaruh secara simultan dan parsial terhadap realisasi belanja modal. Sampel yang digunakan adalah 60 Kabupaten /Kota di Bengkulu dari tahun 2008-2013. Alat analisis untuk menguji hipotesis adalah regresi linier. Hasil penelitian menunjukkan bahwa secara parsial variabel Pendapatan Asli Daerah, Dana Alokasi Khusus, pendapatan lain lain yang sah, penerimaan pembiayaan berpengaruh positif terhadap realisasi belanja modal, variabel Dana Alokasi Umum berpengaruh negative terhadap realisasi belanja modal, variabel Dana Bagi Hasil tidak berpengaruh terhadap realisasi belanja modal. Secara simultan Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil, Dana Alokasi Khusus, Pendapatan Lain lain yang sah dan Penerimaan Pembiayaan berpengaruh signifikan positif terhadap realisasi belanja modal. JEL Classification: M41, M42

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