International Journal of Organizational Behavior and Policy
International Journal of Organizational Behavior and Policy (IJOBP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Universitas Kristen Petra, Indonesia. IJOBP emphasizes the linkages between organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies and performance. Its aim is to publish scholarly of business, accounting, economic, management and social research that are covering global, the Asian region, national, regional specifically those providing practical implications to promote better business decision–making and public policy formulation. From the beginning, IJOBP plans to enhance knowledge on organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies, performance and development practices in Asian countries. For each issue of the IJOBP, we hope to achieve a balanced coverage on the different aspects of organizational behavior and performance in Indonesia and other Asian countries, and that it includes articles contributed by Asian and non–Asian authors. The target audience is constituted by academics and researchers belonging to any university and by professionals and executives from the business world. The following are some of the suggested topics of business, accounting, economic, management and social (but not limited to) to contribute: decision making, goal setting, justice, leadership, learning, motivation, performance, personality, intellectual capital, organizational capital, corporate governance, corporate sustainability, sustainability audit, sustainable tax, tax morale and ethics, behavioural economics, sustainable education, sustainable finance, accountability and reporting. However, the subject coverage will not be restricted to these issues and the introduction of new dimensions will be encouraged.
Articles
19 Documents
<![CDATA[The Impact of E-SPT, E-Filing, E-Billing, and Taxpayer Attitude Toward Tax Compliance on Individual Taxpayers of Micro, Small, and Medium Business in Surabaya ]]>
<![CDATA[Adhityawati Kusumawardhani]]>;
<![CDATA[Jessica Jennie Laurianto]]>;
<![CDATA[Evelyn Antonia Santoso]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.1.23-34
<![CDATA[The purpose of this study is to examine the conceptual framework of the influence of e-SPT, e-Filing, e-Billing, and Taxpayer Attitudes towards Tax Compliance on Micro, Small, and Medium Enterprise (MSMEs) Taxpayers in Surabaya. The quantitative research method used is a survey with stratified sampling. The survey was given to 241 private MSME owners in Surabaya, and the data were analyzed with multiple regression in SPSS. This study shows that e-SPT, e-Filing, e-Billing, and Taxpayer Attitudes have a significant effect on Tax Compliance. This investigation may enhance the effectiveness and efficiency of the current electronic method for tax payments. In addition, this study supports the theory of planned behavior, which suggests that when taxpayers believe they are producing positive results, they will behave obediently, and the technology acceptance model, which states that acceptance of an information technology will explain taxpayer attitudes toward accepting information technology (e.g. -SPT, e-Filing and e-Billing).]]>
<![CDATA[Working Capital Management and Leverage to Profitability: Case of Manufacturing Firms in Indonesia ]]>
<![CDATA[Sany Sany]]>;
<![CDATA[Andrew Winata]]>;
<![CDATA[Teresa Veline Yasin]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.1.55-66
<![CDATA[This study aims to investigate whether Working Capital Management (WCM) and leverage affect firm profitability. Data concern was gathered from Bloomberg database terminal. Sample is manufacturing companies listed in Indonesian Stock Exchange (IDX) over the period of 2014 – 2020, which already established for some time. WCM is measured by using Cash Conversion Cycle (CCC), profitability is proxied with ROA while leverage is proxied by Debt-to-Equity. We find that the length of CCC days does not affect profitability, while the higher proportion of debt to equity will reduce profitability, on the other hand, the higher sales growth will enhance better firms’ profitability performance. Our findings contribute to understanding of the relationship of CCC and leverage on profitability in emerging markets.]]>
<![CDATA[The Use of Digital Finance Applications, Competitiveness, and Green Economy on Village Development ]]>
<![CDATA[I Gusti Ayu Purnamawati]]>;
<![CDATA[Kadek Rai Suwena]]>;
<![CDATA[Komang Krisna Heryanda]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.2.67-76
<![CDATA[Conducting an analysis of the role of digital financial applications, competitiveness, and a green economy for village development innovation is the aim of this research. The research uses an explanatory approach with research locations in the Province of Bali. Primary data was collected using a questionnaire with a Likert scale of 1 to 5. Respondents included 165 owners of micro, small, and medium enterprises and were determined purposively which were then analyzed using Structural Equation Modeling. The results of the study provide evidence of a positive and significant relationship between the variables of implementing digital finance, competitiveness, and the development of village development innovations. The application of the green economy has not fully influenced village development innovations. In the future, it is expected to provide optimal opportunities to encourage a low-carbon economy. The digital village has contributed to improving the village government service system, community, and empowerment based on information technology.]]>
<![CDATA[Young Adults' Investment Decisions in Surabaya: The Influence of Financial Literacy and Risk Perception ]]>
<![CDATA[Pavita Kelviani Chandra]]>;
<![CDATA[Laura Brigita Pangkey]]>;
<![CDATA[Tessa Vanina Soetanto]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.2.87-96
<![CDATA[Important investment decisions allocate an investor's assets in light of further consideration. As youthful investors have dominated the investor population in recent years, investors should be cautious of the elements that influence investment decisions. Despite its significance, few or no studies have examined the influence of financial literacy and risk perception on investment decisions among young adults in Surabaya. This study seeks to determine the impact of financial literacy and perception of risk in investment decision-making, specifically young adults in Surabaya, both simultaneously and individually. By distributing questionnaires to a total of 89 respondents, a basic random sampling method was utilized. Then, IBM SPSS Statistics is used to conduct a multiple Linear regression analysis on the data. The findings demonstrated that financial literacy and risk perception have a significant positive relationship with the investment decisions of young adults in Surabaya, both concurrently and separately. In addition, this research enables young adults in Surabaya to comprehend their investment decision, allowing them to comprehend the factors that influence it and obtain useful benefit.]]>
<![CDATA[The Impact of Brand Romance Dimensions on Brand Loyalty: A Study on Uniqlo Indonesia ]]>
<![CDATA[Febe Surya Effendi]]>;
<![CDATA[Windy Freshia Luhana]]>;
<![CDATA[Adelina Proboyo]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.2.97-106
<![CDATA[The significant growth of the fashion industry has made it an appealing sector to explore. This research aims to investigate how brand pleasure, brand arousal, and brand dominance influence brand loyalty in UNIQLO Indonesia. The study employed a quantitative approach using a survey method with 75 respondents. The research data was collected through online questionnaires and analyzed using multiple linear regression with SPSS software. The findings indicate that brand pleasure, brand arousal, and brand dominance have a positive relationship with brand loyalty. Furthermore, brand pleasure has the most significant impact on brand loyalty, while brand dominance has the least impact among the three dimensions in affecting brand loyalty in the case of UNIQLO Indonesia.]]>
<![CDATA[The Influence of Corporate Social Responsibility Disclosure and Capital Structure on Earning Response Coefficient of Indonesian Mining Companies ]]>
<![CDATA[Arja Sadjiarto]]>;
<![CDATA[Nikolaus Evan]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.2.117-126
<![CDATA[This study aims to examine the influence of CSR disclosure and capital structure on ERC (Earning Response Coefficient) in mining companies listed on the Indonesia Stock Exchange (BEI) in the year 2018 – 2021. The result of the study will add findings regarding this topic for Indonesian mining companies which includes the period of pandemics. This research utilizes multiple linear regression using SPSS version 29 program. The findings of this study indicate that CSR disclosure has a significant negative influence on ERC. Meanwhile, capital structure does not have an impact on ERC.]]>
<![CDATA[Liquidity and Profitability of Retail Companies: Evidence from Indonesia ]]>
<![CDATA[Sany Sany]]>;
<![CDATA[Natanael Yonatan]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.2.77-86
<![CDATA[This study aims to examine effect of liquidity on profitability of publicly listed retail companies on the Indonesian Stock Exchange (IDX). This study uses firm size and Working Capital Management (WCM) efficiency as control variables. The sample in this study consisted of 15 publicly listed retail companies in the period of 2014-2019. All variables are measured by a ratio scale. Profitability is proxied by return on assets. Data was analyzed with panel data regression using a fixed effect model. This study shows that liquidity has a positive and significant effect on profitability when measured using the current ratio. In addition, company size has a significant positive effect on profitability. A higher composition of current assets to current liability improves profitability. On the other hand, Cash Conversion Cycle (CCC) as a proxy of WCM efficiency has a significant negative correlation with profitability. This research findings contribute to understanding of the impact of liquidity, firm size and CCC on profitability in retail industry.]]>
<![CDATA[The Impact of Financial Performance, and Institutional Ownership on Tax Avoidance in the Banking Sector Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Adhityawati Kusumawardhani]]>;
<![CDATA[Amalia Indah Pratama Mallisa]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.2.107-116
<![CDATA[This study aims to determine the effect of financial performance and institutional ownership on tax avoidance in the banking industry listed on the Indonesia Stock Exchange during the 2017-2021 period. In addition, to find out whether these factors influence tax avoidance efforts made by the banking industry. This study uses quantitative research methodology, using secondary data sources derived from the annual financial statements of the Indonesia Stock Exchange and Refinitiv. This study uses the purposive sampling method to select 25 banking sector companies from 125. The results showed that tax avoidance efforts were influenced by return on assets and leverage. Company size and institutional ownership do not affect tax avoidance efforts. The limitation of this study is that the institutional ownership variable is quite challenging to obtain because it is limited to the company’s annual report, so it is hoped that further research can expand the scope of the study used.]]>
<![CDATA[The Influence of Female Board Member, Political Connections, and Independent Commissioners on Tax Avoidance of Property and Real Estate Companies ]]>
<![CDATA[Tonny Stephanus Eoh]]>;
<![CDATA[Nicki Siswandi Prayoga]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.2.127-140
<![CDATA[The objective of this research was to investigate the potential impact of female board member, political connections, and independent commissioners on tax avoidance, with leverage, firm size, and firm age as control variables. The study was carried out on IDX-listed property and real estate firms during the period spanning from 2017 to 2022. The present investigation employs secondary data sourced from property and real estate firms that are indexed on the IDX covering the period from 2017 to 2022. The study utilized a sample of 41 firms operating in the property and real estate sector. The employed methodology involves the utilization of panel data regression analysis through the utilization of the STATA software. The findings of this research indicate that tax avoidance is not influenced by female board member and independent commissioners, whereas political connections have a favorable impact on tax avoidance. Furthermore, it is observed that leverage acts as a control variable and exerts a positive influence on tax avoidance. Conversely, firm size displays a negative impact on tax avoidance, while firm age does not exhibit any significant effect on tax avoidance.]]>
