Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Accounting Analysis Journal The Journal of Financial, Accounting and Economics
Githaiga, Peter Nderitu
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Income Diversification and Financial Sustainability of Microfinance Institutions In Kenya Talel, Livingstone Cheboi; Asienga, Irene; Githaiga, Peter Nderitu
The Journal of Financial, Accounting, and Economics Vol. 1 No. 1 (2024)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2024.v01.i01.p04

Abstract

The purpose of this paper was to investigate the effect of income diversification and financial sustainability of microfinance institutions in Kenya. The study used panel data drawn from 32 MFIs over the period 2010-2019 that yielded 320 observations. The data was sourced from the MIX market, a World Bank Database for all MFIs that self-report. Data was analyzed through the ordinary least squares (OLS), the system generalized method of moments, the fixed effect and random effect model. The findings revealed that income diversification had a positive significant relationship to the sustainability of microfinance institutions in Kenya. The results further revealed that breadth of outreach, firm size, average loan size, debt to equity ratio and portfolio at risk (Par>30) had a significant effect on financial sustainability of microfinance institutions in Kenya. Based on the findings this study recommend that MFIs should consider income diversification in their effort towards attaining financial sustainability
Perceived Determinants of Rental Income Tax Compliance in Eldoret Municipality Kandie, Elijah Kiptoo; Githaiga, Peter Nderitu; Nekesa, Marion
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.8729

Abstract

Purpose: Taxes are an important source of government revenue across the globe. Hence, this study sought to assess the influence psychological factor comprising of perceived tax fairness, tax knowledge, and enforcement power, trust in government and social norm on rental income tax compliance from a developing region Method: The study was quantitative in nature. Data was collected using structured questionnaires. The sample consisted of 399 tenants who were selected using random sampling method in Eldoret Municipality.The hypotheses were testing using the results of multiple regression. Findings: The empirical results demonstrated that perceived tax system fairness, enforcement power, tax knowledge, trust in government and social norm are significant determinants of rental income tax compliance.  Novelty: While the previous studies have focused on property owner, this study focused on tenants as key parties in residential tax compliance, thus providing new results regarding the influence of socio-psychological factors on rental income tax compliance.
Co-Authors Asienga, Irene Kandie, Elijah Kiptoo Nekesa, Marion Talel, Livingstone Cheboi