BRAND TRANSFER BY HANDPHONE CONSUMERS IN THE CITY OF JUANG BIREUEN

Various studies that have been carried out in the City of Juang Bireuen to see how far mobile phone consumers have switched to other brands, the findings or results of this study show a very significant impact on the switching of mobile phone brands, so that mobile phone manufacturers are charged with the desires that are of interest to consumers. The results carried out in the City of Juang Bireuen with respondents who had changed to another cellphone brand at least 1 time with 100 respondents the sample population showed that all averages were influenced by advertisements, price changes, and dissatisfaction in a cellphone brand, causing brand switching. The results of this study indicate that advertising has a positive and significant effect on the transfer of mobile phone brands. Likewise, price changes have a positive and significant effect on the transfer of mobile phone brands. Both with dissatisfaction have a positive effect on switching brands of mobile phones. Price changes strengthen the relationship between advertising and brand switching with interaction, meaning that price changes are purely an interaction variable. Likewise, price changes strengthen the relationship between dissatisfaction with brand switching and interaction. Based on the results of this study, there are several recommendations for consumers and mobile phone manufacturers, with increasing consumer interest in changing cellphone brands, it is an important task for manufacturers to be able to satisfy consumer desires

Dampak Moderasi Profitabilitas Terhadap Pengaruh CSR, GCG dan Intelectual Capital Terhadap Nilai Perusahaan

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>The meaning of the research to understand the impact of CSR, GCG using institutional ownership and IC on value company using PBV with profitability using ROE as moderation. Obtained 14 company samples during the six years of research using a way to take samples by purposive sampling method. The analytical method uses multiple regression analysis and moderated regression analysis provided with SPSS software for Windows 25.00. The results of the partial study showed there was no influence of CSR variables on PBV, GCG variables using institutional ownership showed a positiv</span><span>e relati’onship with PBV, IC variables showed no </span><span>influence on PBV, ROE variables with CSR could not moderate towards PBV, ROE variables with GCG were significantly different PBV which means ROE is a moderating variable that succeeds in agreeing between GCG against PBV, and the ROE and IC interaction variable is not able to moderate against PBV</span></p></div></div></div>

Sponsor ownership and IPO initial return: evidence from Pakistan stock exchange

Purpose The purpose of this paper was to examine whether or not the sponsor lock-up ratio, lock-up period, regulation changes and interaction variable (oversubscription [OSR]) affected initial public offering (IPO) initial return. Design/methodology/approach A complete sample of 111 listed IPOs in Pakistan stock exchange from 1996 to 2018 was incorporated. Based on the cross-section data, this paper estimated using ordinary least square and quantile least square for robustness. In addition to that, this paper estimated the data using stepwise least square to inspect the signalling aspect of the lock-up ratio, lock-up period and regulation changes on IPO initial return. Findings This study showed that the lock-up ratio, lock-up period and regulatory changes had a positive impact on the IPO’s initial return. Furthermore, the assertion of interaction variable (regulation changes × OSR) and (lock-up period × OSR) was a negatively significant factor in influencing the IPO’s initial return. The results of this paper were robust to endogeneity bias. Practical implications The finding of this study proposed that sponsors of IPOs can be a strong signal of risk or quality, which was consistent with the signalling theory prediction. Concurrently, investors must be aware of the total proportions of lock-up ratio so that they can estimate the chances of getting the highest initial return on IPOs. From the regulators’ point of view, it is suggested that the lock-up ratio and the lock-up period should be determined with a deeper understanding and incorporated into the equity guidelines as it is evident that these factors are priced by the market. Originality/value Studies on the effect of sponsors have always been centred on well-recognized firms. Therefore, using the IPO samples listed in Pakistan, this paper contributes to the IPO literature by investigating the lock-up ratio of the sponsor, the lock-up period and the regulatory changes to the initial IPO return. Additionally, OSR has been introduced as an interaction variable among the sponsors’ lock-up period and regulations changes to explain the ongoing IPO initial return phenomenon.

The Effect of Performance and Corporate Governance to Risk Disclosure among Listed Companies in Malaysia

The objective of this study was to determine the presence of risk information within the annual report of Malaysian non-financial listed companies and empirically extend the current literature of corporate governance and risk disclosure by incorporating an interaction effect in the model. The study found that listed companies in Malaysia experienced a positive upward trend in terms of risk disclosure practice for 10 years (2008-2017). A total of 166 companies were randomly extracted from Main Board of Bursa Malaysia from 2008 to 2017. This study used content analysis, descriptive statistics and multiple regression to explain the relationship between corporate governance and risk disclosure with the effect of the interaction variable. The study also found positive and significant relationship between board independence, board size and board gender with risk disclosure practice. It is also revealed that attainment discrepancies positively influence the relationship between corporate governance and risk disclosure practices among listed companies in Malaysia. Keywords: risk disclosure, annual report, corporate governance, interaction variable, content analysis

Customer satisfaction and trust interaction model

The purpose of this study is to identify and analyze the interaction between customer satisfaction and trust in a structural model. Sample consists of 210 Suzuki motor bikes’ users, aged 17-64, domiciled in Medan. Structural equation model approach is used to process raw data. Respondents' opinions were taken proportionally throughout the Medan city sub-districts. Questionnaires were submitted accidentally. The results show that customer satisfaction and trust partially had positive and significant effect on brand equity and repurchase intention. Brand equity did not show any indirect causal relationship mediator of the three exogenous variables to repurchase intention. Programs related to customer satisfaction and trust better increase brand equity and repurchase intention directly. Interaction variable existence in research model increases Chi-Square probability, decreases standard deviation, and increases t-value. Interaction variable creates synergy on the influence of customer satisfaction and trust to increase brand trust. Any programs to increase brand equity through customer satisfaction and trust should be implemented, simultaneously. The two exogenous variables will bring out the synergy that comes from this interaction.

Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation

Purpose This paper aims to investigate the relationship between the strength of auditing and reporting standards (SARS) and money laundering, and test whether the SARS moderates the association between corruption and money laundering. Design/methodology/approach The sample consists of 348 country-year observations over the period 2015–2017. Data on money laundering are collected from Basel Anti-Money Laundering Reports for 2015–2017, while data on SARS and corruption are collected from the Global Competiveness Reports for the same years. Findings The findings of this study suggest that the SARS is negatively associated with money laundering, while corruption has an insignificant effect on the same variable. The effect of corruption on money laundering becomes positive and significant after removing the SARS. This result implies that the SARS and corruption represent two concurrent forces influencing money laundering phenomenon with a prevailing negative effect for the SARS. When testing for the moderating effect of SARS on the positive association between corruption and money laundering, findings show that the positive association remains stable under low SARS environments, while it is mitigated under high SARS. This moderating effect is further confirmed when using an interaction variable between the SARS dummy variable and corruption as this interaction variable has a negative effect on money laundering. Originality/value The findings emphasize the role played by the SARS in reducing money laundering and mitigating the positive association between corruption and money laundering. These results may have policy implications for governments aiming to combat this phenomenon.

Subjective Overload and Psychological Distress among Dentists during COVID-19

Psychological distress during the COVID-19 pandemic is not solely limited to SARS-CoV-2 infection. It may also be related to social, cultural, and environmental factors, which may act as additional stressors. The aim of the current study was to explore the association between psychological distress and subjective overload among dentists in different countries, and whether it is associated with COVID-19-related factors. A cross-sectional survey was conducted among 1302 dentists from China, India, Israel, Italy, and the UK, who filled out demographics data, COVID-19-related factor questions, subjective overload, and psychological distress scales. Our findings showed that the positive association between subjective overload and psychological distress was different among countries, suggesting higher rate of intensity in Italy compared to China, India, and Israel (the UK was near significance with China and Israel). The interaction variable of the subjective overload × psychological distress was significantly associated with a particular country, with those individuals reporting fear of contracting COVID-19 from patients, fear of their families contracting COVID-19, and receiving enough professional knowledge regarding COVID-19. Given the above, dentists were found to have elevated levels of subjective overload and psychological distress, which differed among the countries, presumably due to certain background issues such as social, cultural, and environmental factors.

Parental Financial Education During Childhood and Financial Behaviors of Emerging Adults

The purpose of this article was to determine whether overt financial education from parents during childhood (retrospective measure collected in the same survey wave) is associated with a greater frequency of healthy financial management behaviors in emerging adulthood, and whether this relationship is dependent on gender. Using a sample of emerging adults from the Flourishing Families dataset (N = 437), we ran two multivariate linear regressions—one with and one without the interaction variable. Results suggest that financial education from parents during childhood is linked with a greater frequency of healthy financial behaviors in emerging adulthood but was not dependent on gender. Financial educators should involve parents when teaching children about money, and they should educate parents on how to teach their children about money.

Parental Financial Education During Childhood and Financial Behaviors of Emerging Adults

The purpose of this article was to determine whether overt financial education from parents during childhood (retrospective measure collected in the same survey wave) is associated with a greater frequency of healthy financial management behaviors in emerging adulthood, and whether this relationship is dependent on gender. Using a sample of emerging adults from the Flourishing Families dataset (N = 437), we ran two multivariate linear regressions—one with and one without the interaction variable. Results suggest that financial education from parents during childhood is linked with a greater frequency of healthy financial behaviors in emerging adulthood but was not dependent on gender. Financial educators should involve parents when teaching children about money, and they should educate parents on how to teach their children about money.

The Impact of a Mass Rapid Transit System on Neighborhood Housing Prices: An Application of Difference-In-Difference and Spatial Econometrics

This study discusses the impact of the mass rapid transit (MRT) system’s construction and operation on neighborhood housing prices. Estimations were conducted by considering the spatial dependence of housing prices and using a difference-in-difference (DD) method that incorporated the spatial lag model and spatial error model. The empirical results indicated that the coefficient of the interaction variable of the MRT’s range of influence and commencement time of construction was -0.079, reaching the 10% significance level. Hence, when MRT construction began, housing prices in the experimental group decreased by 7.9% as compared to the control group. A possible reason for these findings is that the “dark age” of urban traffic, air pollution, and noise brought about by MRT construction negatively affected housing prices. With regard to MRT operations, the coefficient of the interaction variable of the MRT’s influence range and service commencement time did not reach the level of significance, indicating that housing prices within the MRT’s influence range were not significantly affected when the MRT’s service began. This might be due to the fact that the psychological expectations of the increase in housing prices had already been realized during the planning, announcement, and construction phases.