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
39 Documents
<![CDATA[Strategy and Sustainability of Ecotourism Villages in the Buleleng Regency ]]>
<![CDATA[I Gusti Ayu Purnamawati]]>;
<![CDATA[Gede Adi Yuniarta]]>;
<![CDATA[I Gusti Bagus Baskara Nugraha]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.1.1-14
<![CDATA[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.]]>
<![CDATA[College Student’s Financial Well-Being on Java Island: The Role of Financial Literacy, Financial Behavior, and Financial Socialization ]]>
<![CDATA[Nony Kezia Marchyta]]>;
<![CDATA[Matthew Lay]]>;
<![CDATA[Adhityawati Kusumawardhani]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.1.27-38
<![CDATA[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.]]>
<![CDATA[The Effects of Earning Management and Environmental, Social, Governance (ESG) on Tax Avoidance with Leverage as A Moderating Variable ]]>
<![CDATA[Arja Sadjiarto]]>;
<![CDATA[Jonathan Alvin Ringoman]]>;
<![CDATA[Leoni Angela]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.1.63-74
<![CDATA[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.]]>
<![CDATA[Fama and French Five- Factor Study of Stock Market in Indonesia ]]>
<![CDATA[Bryan Buditomo]]>;
<![CDATA[Steven Candra]]>;
<![CDATA[Tessa Vanina Soetanto]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.1.39-52
<![CDATA[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.]]>
<![CDATA[Tax Service Quality and Digital Tax Implementation for MSME Tax Compliance in Surabaya ]]>
<![CDATA[Adhityawati Kusumawardhani]]>;
<![CDATA[Felix Kristanto Gunawan]]>;
<![CDATA[Sany Sany]]>;
<![CDATA[Elisa Tjondro]]>;
<![CDATA[Tonny Stephanus Eoh]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.1.53-62
<![CDATA[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.]]>
<![CDATA[The Mediation Impact of Customer Relationships in Influencing The Purchase Intention ]]>
<![CDATA[Wijaya, Jason]]>;
<![CDATA[Wiratama, Alvianto]]>;
<![CDATA[Proboyo, Adelina]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.2.75-86
<![CDATA[The surge in social media users has instigated profound shifts in societal interactions. Brands are now compelled to prioritize customer engagement on social media to influence purchase intention, thereby boosting overall sales and revenue. This study specifically analyzed the mediating role of customer relationships in the relationship between social media marketing activities and purchase intention. The research was centered on people in Indonesia who have seen Tokopedia’s Instagram content. Employing a simple random sampling approach, a questionnaire was disseminated, and subsequently, the PLS-SEM method was applied to evaluate the responses from 119 valid participants. The results showed a notable impact of social media marketing activities on purchase intention and a significant correlation between customer relationships and purchase intention. Additionally, the findings suggest that customer relationships partially mediate the connection between social media marketing activities and purchase intention.]]>
<![CDATA[Women's Participation as Tourism Workers is A Form of Recognition of Gender Equality in The Implementation of Patriarchal Culture in Bali ]]>
<![CDATA[Adnyani, Ni Ketut Sari]]>;
<![CDATA[Purnamawati, I Gusti Ayu]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.2.137-150
<![CDATA[By Decree MUDP X/2010 which legitimizes women to be involved and play an active role like men in the public and domestic spheres. Socio-legal research, data in the form of legal documents, and the results of in-depth interviews are then analyzed using various approaches (legal, theoretical, and historical approaches) using inductive-deductive methods. The research results show that Bali Provincial Regulation 5 of 2020 accommodates the role of Indigenous communities, including Indigenous women, in managing Balinese cultural tourism, therefore Law Number 10 of 2009 is the only reference in managing Balinese cultural tourism. Meanwhile, for Balinese traditional communities, it is known that participation is not only regulated in Bali Provincial Regulation Number 4 of 2019 concerning traditional villages and awig-awig but also in unwritten forms such as pararem pemahcah awig and perarem, ngele. The existence of Indigenous women as public sector workers, namely in tourist villages, is not only found in actual texts, but in general, they live their lives based on customary law which contains applicable values, principles, and norms. Therefore, it is necessary to formulate tourism policies that accommodate the rights of women indigenous workers in the substance of more specific customary law as a source of gender responsiveness. The implication of this study is that Balinese women play a very important role in efforts to maintain family economic resilience. They become solutions to family economic problems through activities such as receptionists, waitresses, gardeners, housekeepers, bartenders and kitchens, and tour guides to meet the family's economic needs. Activities in the public sphere are carried out without leaving their obligations in the domestic sphere. This condition makes Balinese women play a dual role, namely as tourism workers and housewives, which actually supports women to be able to play a dual role.]]>
<![CDATA[The Influence of Culinary Destination Image and Tourism Motivation on the Intention to Visit South Korea ]]>
<![CDATA[Talita, Eunike]]>;
<![CDATA[Clara, Natasha]]>;
<![CDATA[Harianto, Agung]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.2.123-136
<![CDATA[This study aims to determine the effects of culinary destination image and tourist motivation on the intention to visit South Korea. It explores the role of attitude as a mediating variable and examines the direct effects of these factors on visitation intention. A total of 129 respondents were obtained using both online and offline questionnaires. The research method makes use of PLS-SEM analysis. The findings indicate that the image of culinary destinations and tourist motivation significantly influences attitude. Furthermore, attitude significantly impacts visiting intentions. Tourist motivation directly affects visiting intentions. Attitude serves as a mediating variable linking the image of culinary destinations and tourist motivation to visiting intentions. Additionally, the image of culinary destinations has an indirect effect on visiting intentions.]]>
<![CDATA[Factors Influencing Whistleblowing Intention among Accounting Students in Indonesia ]]>
<![CDATA[Sany, Sany]]>;
<![CDATA[Darmasaputra, Alan]]>;
<![CDATA[Alim, Cathrine Cecilia]]>;
<![CDATA[Niko, Ferdinand]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.2.87-96
<![CDATA[The study aimed to determine the effect organizational commitment, subjective norms and group cohesion to whistleblowing intention of accounting students in Indonesia. Data was collected using a questionnaire administered using Google Form. The study’s sample was 218 accounting students from various universities in Surabaya, Indonesia. This study results show that high organizational commitment, subjective norms, and group cohesion increase whistleblowing intention among participants studied. Limitations include the limited number of universities surveyed for respondent recruitment, suggesting the need for additional data collection methods. This study is original in its investigation of the relationships between organizational commitment, subjective norms, group cohesion, and whistleblowing intention among accounting students in Surabaya.]]>
<![CDATA[The Analysis of Corporate Governance on Integrity Financial Statements in Banking Companies Listed on The Indonesia Stock Exchange ]]>
<![CDATA[Devie, Devie]]>;
<![CDATA[Anggono, Nathania Marchella Angelina]]>;
<![CDATA[Pradana, Vincent Christian Satya]]>;
<![CDATA[Kwistianus, Hendri]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.3.2.97-108
<![CDATA[The integrity of financial statements is often questioned due to manipulation of accounting data, involving directors, commissioners, audit committees, and company owners. This study empirically demonstrates the impact of corporate governance - through board size, independent commissioners, audit committees, and institutional ownership - on financial statement integrity. Using quantitative methods, the study involved 37 banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. The results show that board size, independent commissioner, audit committee, institutional ownership, and leverage do not affect the integrity of financial statements, but firm size does.]]>
