scholarly journals The Impact of Human Capital on Shadow Economy in Indonesia

2020 ◽  
Vol 66 (1) ◽  
pp. 11
Author(s):  
Saraswati Saraswati ◽  
Neli Agustina

Shadow economy is a market for legal and illegal goods and services that escape recording and estimation of GDP. It can cause inaccurate estimation of GDP, declining tax revenue, and less precise economic policies. Improving the quality of human capital, both in education and health dimensions, can reduce shadow economy. The research aims to estimate shadow economy and analyze the influence of the quality of human capital on shadow economy in Indonesia. Applying time series multiple linear regression analysis, the findings show that the average shadow economy in Indonesia is 28.97 percent, changes in life expectancy negatively affect changes in shadow economy, while changes in the gross participation rate of tertiary education have a positive effect.

2021 ◽  
Vol 11 (2) ◽  
pp. 8-17
Author(s):  
Noomen Chaabane

The objective of this research is to review, analyse, and provide empirical evidence about the impact of the intellectual capital (IC) characteristics on the firm performance on listed 26 companies in Tunisian Stock Exchange for the years 2010–2019. 260 companies were taken as a sample of this research using the purposive sampling method. The efficiency of intellectual capital was measured using the value added intellectual coefficient (VAIC) method developed by Pulic (2000). The research method used was multiple linear regression analysis. Our empirical analysis substantiates the fundamental role of IC components in improving the financial and stock market performance of listed Tunisian companies. The results obtained on the human capital efficiency variable contribute to improving the market of Tunisian listed companies and confirm the role attributed to human capital in the knowledge economy and even the basic hypothesis of the VAIC method. Investors do not place any importance on the following variables: structural capital, human capital and the efficiency of structural capital during market valuation. Future research is suggested to use cross-country companies as the sample.


Author(s):  
A. G. Leontieva

This article reveals the problem of the quality of human capital in the Russian regions. The relevance of the study is determined by the need for Russia to transition to a new model of economic growth, which is possible only on the basis of full use of human capital. An increased number of social risks that reduce the quality of life of citizens guides public authorities to determine the most important areas in the development of socio-economic policies. Based on official statistics for years 2014–2018, the human development index (HDI) was calculated for the Tyumen region (no autonomous districts included). The value of this indicator was compared with the Federal subjects, included in the Urals Federal District, as well as with the all-Russian indicator. Based on the values of the HDI index, conclusions revealing problems and giving guidelines of the regional socio-economic policy aimed at improving the quality of life of citizens in the Russian Federation and reducing the impact of social risks on it.


2014 ◽  
Vol 19 (12) ◽  
pp. 4777-4786 ◽  
Author(s):  
Maria Júlia Campos Guerra ◽  
Rosangela Maria Greco ◽  
Isabel Cristina Gonçalves Leite ◽  
Efigênia Ferreira e Ferreira ◽  
Marcos Vinícius Queiroz de Paula

Occupational health has been the scope of numerous studies, primarily due to the concern that the worker should enjoy good working conditions and a satisfactory quality of life. This study seeks to analyze the impact of oral health on the quality of life of workers at a public university using the simplified version of the Oral Health Impact Profile (OHIP-14) and associated factors. A cross-sectional study was conducted with 326 workers who responded the questions of OHIP-14 about self-rated health, oral morbidity, and socioeconomic and demographic questions. Multiple linear regression analysis was performed to verify the association between the independent variables and OHIP-14. About 40% of the impact of oral health on quality of life can be explained by the variables: education level (p = 0,03), age (p = 0,03), reason for visiting a dentist (p = 0,01), oral health perception (p < 0,01) and satisfaction with teeth and mouth (p < 0,01). The use of OHIP-14 can be useful for planning programs and actions focused on health education for occupational health, prioritizing workers with greater psychosocial impacts caused by oral problems.


2019 ◽  
Vol 3 (1) ◽  
pp. 56-81
Author(s):  
Amalia Indah Fitriana ◽  
Hendra Galuh Febriana

One industry sector that plays an important role for the economy in Indonesia is a manufacturingcompany. Because manufacturing companies are a big contributor to income for the country throughtaxes and other contracts. Because manufacturing companies have large asset values, they will faceseveral business risks such as making earnings management. Companies with earnings managementcan result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earningsmanagement and information asymmetry in manufacturing companies listed on the Indonesia StockExchange (IDX), with the ultimate goal of recommending policies to improve manufacturingmanagement. In this study the type of research is explanatory research using a quantitative approach.The data analysis in this study uses multiple linear regression analysis and path analysis (Pathanalysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period2013-2017 the results are as follows: H1 testing shows that the earnings management withinformation asymmetry has a significant effect. H2 testing can conclude the results that the quality offinancial statements on earnings management and information asymmetry does not have a significanteffect.Keywords: Profit Management, Asymmetric Information, Quality of Financial Statements


2019 ◽  
Vol 124 (2) ◽  
pp. 145-156 ◽  
Author(s):  
Christina N. Marsack-Topolewski ◽  
Heather L. Church

Abstract This study sought to examine the impact of time, developmental, emotional, and financial burdens on the quality of life (QOL) for parents (aged 50+) of an adult child with autism spectrum disorder (ASD). Participants (N = 320) completed a web-based survey and could indicate interest in participating in one-on-one follow up interviews. Multiple linear regression analysis indicated that two variables, developmental burden and impact of caregiving on finances, were statistically significant predictors of parents' QOL. Developmental burden was the strongest predictor of parental QOL, demonstrating an inverse relationship. Qualitatively, reported findings indicated that many parents were experiencing all four burdens. Findings highlighted the need to provide services and supports to alleviate burden among aging parents of adult children with ASD.


2012 ◽  
Vol 43 (1) ◽  
pp. 27-39
Author(s):  
Elżbieta Kasprzak ◽  
Katarzyna Brzuszkiewicz

Temperamental traits and life and job satisfaction The aim of this research project was to evaluate the impact of the temperamental traits and structure (as defined by Strelau's Regulative Theory of Temperament) on the level of life satisfaction and job satisfaction (interpreted according to Zalewska's Transactional Model of Quality of Life). The participants of the study were employees (N=199) having different jobs and from different workplaces. The results indicate that there exists a positive relationship between both types of satisfaction and activity and endurance as well as a negative relationship between the measures of satisfaction and emotional reactivity. Multiple linear regression analysis revealed that activity and emotional reactivity are temperamental predictors of life satisfaction. The temperamental predictor of job satisfaction in the cognitive aspect is only activity, whereas in the case of job satisfaction in the emotional aspect - activity and endurance. The statistical analysis revealed that the temperament structure harmonising in the dimension of under-stimulation - over-stimulation has no correlation with any types of satisfaction.


2020 ◽  
Vol 10 (4) ◽  
pp. 26
Author(s):  
Rakhmawati Purba ◽  
Aisyah Siregar ◽  
Rusma Wehni

The purpose of this study was to determine the impact of the quality of goods and advertisements on the decision to buy Gembira bread brand. The independent variable of this study consists of the quality of goods and advertisements, while the dependent variable is the buying decision. This research is quantitative descriptive. The research was conducted on the community in the Padang Hilir District, Tebing Tinggi City. The data used are primary data obtained through questionnaire answers from 50 respondents. Data were analyzed using multiple linear regression analysis method. The results showed that the quality of the goods had a significant impact on buying decisions. Likewise, advertising has a significant impact on Buying Decision. For further researchers, it is hoped that they can examine other factors that are not revealed in this study.


2020 ◽  
Vol 2 (2) ◽  
pp. 1-8
Author(s):  
Aloysius Hari Kristianto ◽  
Dedy ◽  
Bona Fentura

This article aims to describe the activities of underground economic actors. This article is a literature review of several empirical studies in Indonesia and the world in examining or resolving the impact of the existence of these economic activities. There are several terms used in each country from the underground economy, such as black economy, shadow economy and unofficial economy. Every country, both developed and developing countries, have experienced underground economic activity that continues to increase so that biased measurement often occurs, which is caused by indicators of underground economy that cannot be measured clearly and this economic activity can harm state revenues. The driving force of the underground economy is an increase in the tax burden (directly or indirectly), combined with labor market regulations and the quality of public goods and services, as well as properly measured economic conditions. The need for systematic oversight to reduce the number of corruption by providing convenience to the community through the E-Government program as a direction for the creation of Good Governance..


2018 ◽  
Vol 68 (1) ◽  
pp. 115-133 ◽  
Author(s):  
Tural Makhmudov ◽  
Maria Konovalova ◽  
Olga Kuzmina ◽  
Natalia Persteneva

This article aims to explore the relationship of the shadow economy with the institutional environment and develop practical recommendations for government policies around the world, and particularly in Russia. The urgency of the issue under research is caused by the existing need to study the shadow economy in order to find ways to reduce its scale and level out its negative externalities. Despite the fact that most of the papers focus on tax burden as a fundamental determinant of the shadow economy, the authors of this article believe that institutional tools can expand the boundaries of research on the content of the shadow economy as an economic category. Statistical analysis of 105 countries with different development levels revealed a stronger correlation between the quality of institutions and the size of the shadow economy than the one between total tax burden and the size of the shadow economy. The findings of this article can be useful in developing state strategies for combating the shadow economy and carrying out economic policies of the state as a whole.


2021 ◽  
Vol 11 (2) ◽  
pp. 889
Author(s):  
Agnieszka Bieńkowska ◽  
Katarzyna Tworek

IT solutions have a significant role in supporting controlling processes, as well as in shaping the performance of organization as a whole. The aim of this article is to examine the impact of controlling dynamic capabilities on organizational performance through quality of controlling and verify the role of IT support for the obtainment of benefits for the organization as a whole. The empirical verification of hypotheses was done on the sample of 229 organizations functioning in Poland. The presented results of empirical research allowed for the construction of a model demonstrating the impact of dynamic capabilities of controlling on organizational performance through quality of controlling. Next, it was concluded that IT dynamic capabilities as well as IT reliability moderates the influence of dynamic capabilities of controlling on organizational performance. Methods of statistical description and estimation were used for the empirical research (based on the questionnaire as a main tool of data gathering), esp. multiple linear regression analysis with mediator and moderators was performed using SPSS Macro Process.


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