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
25 Documents
Strategy and Sustainability of Ecotourism Villages in the Buleleng Regency
I Gusti Ayu Purnamawati;
Gede Adi Yuniarta;
I Gusti Bagus Baskara Nugraha
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra
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DOI: 10.9744/ijobp.3.1.1-14
Analysis of personal motivation, use of digital information, and green tourism branding in Buleleng Regency is very important for the sustainability of the ecotourism villages that are starting to be developed. This research used a quantitative approach with a population of 16,521 people with respondent selection using purposive sampling to obtain 236 people. The primary data type was by giving questionnaires (Likert scale) to village heads, traditional Kelian, official Kelian, homestay owners, tourism awareness group (pokdarwis) heads, tourists, and village communities. All data was analyzed using WarpPLS 7.0. This research reveals that personal motivation, the use of digital information, and branding, influence the sustainability of ecotourism villages in Buleleng Regency. The results of this research are in line with the theory of planned behavior and attribution which explains individual motivation and the factors determining the success of a business, including technological support in the use of accounting information, while promotion is an external attribution. This research can provide information for the tourism village actors in Buleleng Regency regarding the promotion and management of tourism which should be in synergy with traditional villages and official villages. All community roles cannot be separated from collaboration between stakeholders who have a big responsibility in expanding the village towards independence.
College Student’s Financial Well-Being on Java Island: The Role of Financial Literacy, Financial Behavior, and Financial Socialization
Nony Kezia Marchyta;
Matthew Lay;
Adhityawati Kusumawardhani
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra
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DOI: 10.9744/ijobp.3.1.27-38
After graduating from college, a student's financial situation is critical since it impacts their general level of contentment with life. This study used financial behavior among university students on Java Island to investigate the impact of financial socialization and literacy on financial well-being. This kind of study uses a non-probability sampling method and quantitative methods, involving 134 students in Java Island data processing procedures with Smart PLS. The findings revealed that financial socialization and financial literacy are favorably related to financial well-being. Financial literacy and financial socialization positively affected both financial behavior and financial well-being. Financial conduct acts as a mediating variable between financial well-being, financial literacy, and financial socialization, which both have a favorable impact.
The Effects of Earning Management and Environmental, Social, Governance (ESG) on Tax Avoidance with Leverage as A Moderating Variable
Arja Sadjiarto;
Jonathan Alvin Ringoman;
Leoni Angela
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra
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DOI: 10.9744/ijobp.3.1.63-74
The aim of this study is to determine effect of earning management and ESG on tax avoidance (TA) using leverage as a moderating variable. The underlying theories are stakeholder theory and agency theory. Samples of this study are 29 emitent listed on the IDX for the period 2018 - 2022. Earning management is measured using discretionary accrual with the Modified Jones Model method. ESG is measured by ESG score obtained from Refinitiv data. This research uses multiple linear regression by utilizing the Stata program. It is found that earning management does not have an effect on tax avoidance. ESG has an effect on tax avoidance. Leverage does not moderate the effect of earning management and ESG on tax avoidance.
Fama and French Five- Factor Study of Stock Market in Indonesia
Bryan Buditomo;
Steven Candra;
Tessa Vanina Soetanto
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra
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DOI: 10.9744/ijobp.3.1.39-52
In general, contemporary finance theories agree that the Fama and French Five-Factor model provides a more comprehensive explanation for average stock returns compared to its predecessors. Previous research on the five-factor model in Indonesia has yielded inconclusive results, and none of the studies has attempted to compare the significance of the five factors over shorter and longer periods, or even within shorter periods. As a result, the researchers of this study endeavor to ascertain the importance of the five elements – the profitability (RMW), market, size (SMB), profitability (RMW), book-to-market (HML), and investment (CMA) factors – to an excess return on the portfolio over shorter and longer periods. The findings indicate that SMB and CMA factors exhibit statistically insignificant, significantly negative, and significantly positive correlations with excess portfolio return, respectively, over the three shorter periods and the longer period. A significant negative correlation is observed between the HML factor and excess portfolio return over the longer period, while the relationship is deemed insignificant over the three shorter periods. No significant relationship was found between the RMW factor and excess portfolio return over the (2005-2019) period and two (2010-2014, 2015-2019) periods, but one shorter period is significantly positive.
Tax Service Quality and Digital Tax Implementation for MSME Tax Compliance in Surabaya
Adhityawati Kusumawardhani;
Felix Kristanto Gunawan;
Sany Sany;
Elisa Tjondro;
Tonny Stephanus Eoh
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra
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DOI: 10.9744/ijobp.3.1.53-62
This study aims to determine the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality for MSME (Micro, Small, and Medium Enterprises) Tax Compliance in Surabaya. This study uses multiple linear regression model with a total sample of 150 MSMEs in Surabaya. The results obtained are e-Registration, e-Filing, e-Billing, and tax service quality have a positive effect on tax compliance. This is because taxpayers find it easy to report their taxes with the e-system and also feel good service from tax officials. The findings in this study result in tax compliance with the application of e-Registration, e-Filing, e-Billing, and tax service quality due to the fact that taxpayers are more assisted by system changes in tax reporting. Conversely, this study supports attribution theory which explains that taxpayers can be influenced by their social environment in acting and behaving.