scholarly journals Self-Regulation Failure? The Influence Mechanism of Leader Reward Omission on Employee Deviant Behavior

2021 ◽  
Vol 12 ◽  
Author(s):  
Tian Wang ◽  
Zhoutao Cao ◽  
Xi Zhong ◽  
Chunhua Chen
Keyword(s):  
Indirect Effects ◽  
Positive Reinforcement ◽  
Moral Disengagement ◽  
Deviant Behavior ◽  
Self Regulation ◽  
Contingent Reinforcement ◽  
Manufacturing Companies ◽  
Influence Mechanism ◽  
Good Leader ◽  
Positive Effect

Contingent reinforcement behavior is generally regarded as one of the key elements of being a “good” leader, yet the question of what happens when this behavior is absent has received little attention in past empirical research. Drawing upon self-regulation theory, we develop and test a model that specifies the effects of leader reward omission on employes’ deviant behavior. Using the data of 230 workers from two manufacturing companies located in South China collected across three time points, we find that leader reward omission is positively associated with deviant behavior. Moreover, the indirect effects of leader reward omission on employes’ deviant behavior are mediated by moral disengagement. Our study also reveals that Machiavellianism can aggravate the positive effect of leader reward omission on moral disengagement, and subsequently exacerbate the indirect effect on employes’ deviant behavior. Taken together, our findings reveal the consequences of leader reward omission, and the importance of examining subordinate self-regulation under the lack of positive reinforcement.

scholarly journals Bidirectional associations between self-regulation and deviance from adolescence to adulthood

2020 ◽  
pp. 1-10
Author(s):  
Eva Billen ◽  
Carlo Garofalo ◽  
Joshua A. Weller ◽  
Levent Kirisci ◽  
Maureen Reynolds ◽  
...  
Keyword(s):  
Deviant Behavior ◽  
Longitudinal Research ◽  
Self Regulation ◽  
Theory And Practice ◽  
Final Model ◽  
Panel Model ◽  
Random Intercept ◽  
Major Predictor ◽  
Bidirectional Associations ◽  
Positive Effect

Abstract Self-regulation is considered a major predictor of crime and deviant behavior. However, longitudinal research investigating these associations, frequently looked only at the effect of self-regulation on deviant behavior, but not the other way around. The current study argued that deviance may contribute to later problems in self-regulation, and examined bidirectional associations, comparing a unidirectional and bidirectional model of associations between these variables. A Random Intercept Cross-Lagged Panel Model and eight data waves from 772 participants, aged 10–12 years to 30 years were used. Results showed that a bidirectional model fit the data better than a unidirectional model. The final model revealed an influence of deviance on self-regulation mainly in adolescence, whereas self-regulation influenced deviance only over two time points in adulthood. The results suggest that, in adolescence, problems in self-regulation may follow, rather than precede deviant behavior. Thus, decreasing deviant behavior or intervening in the aftermaths of deviant behavior in adolescence might have a positive effect on self-regulation in young adulthood, lowering the chance of adult deviant behavior. The current study shows that the long-presumed directionality of self-regulation to deviance can lead to bias, and more rigorous longitudinal research is needed in order to further inform theory and practice.

PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 39
Author(s):  
Taufan Septiawan ◽  
Erna Hernawati
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Earnings Per Share ◽  
Net Profit ◽  
Equity Ratio ◽  
Positive Effect

This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17  ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments

PENGARUH PELATIHAN DAN KOMPETENSI TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI PADA PT. CIPTA KRIDA BAHARI JAKARTA DAN SUMATERA AREA

2016 ◽  
Vol 4 (3) ◽  
Author(s):  
Freddrick Tiagita Putra Baeha Waruwu, SE., MM.
Keyword(s):  
Empirical Evidence ◽  
Indirect Effects ◽  
Work Performance ◽  
Training Programs ◽  
Employee Performance ◽  
Descriptive Analysis ◽  
Employee Motivation ◽  
Direct And Indirect Effects ◽  
Dependent Variables ◽  
Positive Effect

The purpose of this study was to test and obtain empirical evidence about the direct and indirect effects of training and competence together to employees performance in PT. Cipta Krida Bahari. This study uses an explanatory approach Analysis and Descriptive Analysis, which aims to determine the effect of independent and dependent variables. Furthermore, the present invention will be described, by observation and research and describe the nature or the events ongoing at the time of the study and examine the causes of the symptoms. In this study examines the influence of variables of training, competence and motivation, simultaneously or partially on employee performance. The benefits of this research is that companies in improving the performance of employees through training programs, attention to improving the competence of employees, increase employee motivation, and in turn can help in improving the work (performance) of each individual employee. The results showed simultaneously and partially variable training and competency positive effect on employee motivation and improve employee performance

Moral Disengagement About Cyberbullying and Parental Monitoring: Effects on Traditional Bullying and Victimization via Cyberbullying Involvement

2016 ◽  
Vol 38 (3) ◽  
pp. 303-326 ◽  
Author(s):  
Diana J. Meter ◽  
Sheri Bauman
Keyword(s):  
Direct Effect ◽  
Indirect Effect ◽  
Indirect Effects ◽  
Parental Monitoring ◽  
Moral Disengagement ◽  
Traditional Bullying ◽  
Traditional Victimization ◽  
And Gender

The indirect effects of moral disengagement about cyberbullying and parental monitoring on traditional victimization and bullying via cyberbullying involvement were examined in a diverse sample of 800 youth in Grades 3 to 8. After controlling for grade and gender, moral disengagement about cyberbullying and parental monitoring had an indirect effect on traditional victimization and bullying through cyberbullying involvement. Moral disengagement about cyberbullying and parental monitoring had a direct effect on traditional bullying. Results suggest that moral disengagement about cyberbullying and parental monitoring affect cyberbullying involvement and additionally impact experiences beyond the cyber context.

Market responsiveness: antecedents and the moderating role of external supply chain integration

2017 ◽  
Vol 32 (1) ◽  
pp. 30-45 ◽  
Author(s):  
Tuan Luu
Keyword(s):  
Supply Chain ◽  
Supply Chain Integration ◽  
Manufacturing Companies ◽  
Data Set ◽  
Content Type ◽  
Business Context ◽  
Market Responsiveness ◽  
Positive Effect ◽  
Ambidextrous Leadership

Purpose The interaction between opening and closing behaviors of ambidextrous leadership produces “change” force throughout the organization in proactive response to market forces. This research aims to assess the role of ambidextrous leadership in fostering entrepreneurial orientation (EO) and market responsiveness. The research also seeks an insight into how external supply chain integration moderates the positive effect of EO on market responsiveness. Design/methodology/approach Research data were collected from 327 meso-level managers and 517 subordinates from chemical manufacturing companies in the Vietnam business context. Findings Research findings shed light on the positive effect of ambidextrous leadership on EO, which in turn contributes to market responsiveness. The moderation role that external supply chain integration plays on the EO–market responsiveness linkage was also grounded on the data set. Originality/value Through the identification of the predictive roles of ambidextrous leadership and EO for market responsiveness, the current research indicates the convergence between leadership, EO and market responsiveness research streams.

scholarly journals MODEL BISNIS DAN PENGUNGKAPAN RISIKO PERUSAHAAN

2020 ◽  
Vol 15 (2) ◽  
pp. 320-334
Author(s):  
Totok Dewayanto
Keyword(s):  
Business Model ◽  
Sampling Method ◽  
Stock Exchange ◽  
Control Variable ◽  
Total Sample ◽  
Hypotheses Testing ◽  
Manufacturing Companies ◽  
Risk Disclosure ◽  
Corporate Risk ◽  
Positive Effect

The aim of this study is to examine business model on disclosure of corporate risk. This study uses Size as a control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 180 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that business model has positive effect and significant on corporate risk disclosure.

scholarly journals PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 134
Author(s):  
Puradinda Zulfiara ◽  
Juli Ismanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

scholarly journals PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 93-106
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Ni Wayan Ari Suarningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Corporate Tax ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

Abstrak   Tax avoidance  merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance  perusahaan.   Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance   Abstract   Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance.   Keywords: profitability, executive character, family ownership and tax avoidance

scholarly journals Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

2020 ◽  
Vol 2 (3) ◽  
pp. 3255-3269
Author(s):  
Fery Derianto ◽  
Fefri Indra Arza
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Dummy Variable ◽  
Analysis Technique ◽  
Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

scholarly journals Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

2020 ◽  
Vol 2 (4) ◽  
pp. 3793-3807
Author(s):  
Rahmadini Safitri ◽  
Mayar Afriyenti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Independent Variables ◽  
Positive Effect ◽  
Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

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