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Gadjah Mada International Journal of Business
Published by Universitas Gadjah Mada
ISSN : 14111128     EISSN : 23387238     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Gadjah Mada International Journal of Business (GamaIJB) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master of Management Program, Faculty of Economics and Business, Universitas Gadjah Mada. GamaIJB is intended to be the journal for publishing articles reporting the results of research on business, especially in the context of emerging economies. The GamaIJB invites manuscripts in the various topics include, but not limited to, functional areas of management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 25, No 3 (2023): September-December" : 5 Documents clear
Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia dyah purwanti
Gadjah Mada International Journal of Business Vol 25, No 3 (2023): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.64668

Abstract

Voting decisions have become a strategic tool to analyze whether voters consider an incumbent's economic policies make it worthwhile re-electing the incumbent. If a strong correlation between the information on economic policies and the election results could be proved, evidence would thus be found that government accounting captures data on the attributes of government finances, consistent with the information incorporated by constituents in their voting decisions. This study investigates the association between government accounting information and local election outcomes and observes two regional government clusters that held local elections in 2017 and 2018, in which 198 incumbents ran for office again. By employing regression analysis, this study finds that several accounting information items impact the vote acquisition of the incumbents. The specific finding is that budget accounting information has a more decisive influence on votes for the incumbents than financial accounting information does. The result implies budgetary accounting information that represents service performance is beneficial for gaining votes. The limitation that should be considered is the emphasis on the assumption of voter rationality, in which the voters accumulate performance information on the incumbents for their voting decisions. It is highly improbable that voters will allocate time to collecting and reading government financial statements on purpose.
The Effect of Push, Pull, and Mooring Factors on Customers’ Switching Intention to Green Cosmetics Asri Sekar Mawar Firdausi; Basu Swastha Dharmmesta
Gadjah Mada International Journal of Business Vol 25, No 3 (2023): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.69863

Abstract

Nowadays, consumption patterns concern consumers since they have negative impacts on environmental sustainability. Marketers have conducted some efforts to create eco-friendly products. This condition has caused research into green marketing to grow significantly. Various studies have been conducted to examine consumers' behavior intentions toward green products. However, the theory applied to explain the phenomenon still has the potential to be developed. Thus, in this study, the researchers examine the consumers' switching intention from conventional cosmetics to green cosmetics, by applying the migration theory and the push-pull-mooring framework. The push factors are explained by the dissatisfaction variable and the low-quality variable. The alternative attractiveness variable explains the pull factor. Meanwhile, the mooring factors are explained by variety-seeking and the unfavorable subjective norm variables. PLS-SEM is used to analyze 198 consumers of conventional cosmetics. The results indicate that the pull factor is the main factor that supports the consumers' switching intention to green cosmetics, and the second is the push factor. Furthermore, the mooring factors are proven to moderate the effect of the pull factor on consumers' switching intention. On the other hand, the mooring factors are not shown to moderate the influence of the push factors on the consumers' switching intention.
A Test of Positive Feedback Trading among Foreign Portfolio Investors in Nigeria Rihanat Idowu Abdulkadir
Gadjah Mada International Journal of Business Vol 25, No 3 (2023): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.69984

Abstract

It has been established in the literature that the trading behavior of international investors may increase market vulnerability, especially for emerging markets. Consequently, this study examines whether positive feedback trading exists in the Nigerian stock market. Both descriptive and inferential analyses are carried out on monthly data covering the period 2013 to 2020.  Specifically, the ARDL bounds testing approach is employed. Findings indicate that positive feedback trading exists in the market, as stock returns have positive and significant influence on foreign portfolio inflows. The results further show that this trading pattern becomes more prominent with rising economic growth. The findings again reveal that the exchange rate and the interest rate explain the foreign portfolio inflows in the Nigerian market. The study’s outcomes lend support for the pull theory in explaining the foreign portfolio inflow. However, no evidence is found in support of the push theory, as an explanation for the foreign portfolio inflow as the “OPEC basket crude oil price” is insignificant. It is thereby recommended that regulators should adopt measures that will help foreign investors to be better informed about the Nigerian market, in order to reduce their positive feedback trading behavior. Moreso, there is a need for the government to put in place policies targeted toward enhancing the growth of the stock market and the economy. In this way, the negative impact of such trading behavior will be minimal, as short-term trading by foreign investors will be reduced and the foreign portfolio inflows will be sustainable.
Financial Distress and Audit Report Lags: An Empirical Study in Korea Jihwan Choi; Hyung Ju Park
Gadjah Mada International Journal of Business Vol 25, No 3 (2023): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.72251

Abstract

This study examines the association between a firm’s financial distress and audit report lags. Through this analysis, we intend to reveal whether auditors consider theclients’ financial distress when performing external audits. This study employs 2,786 firmyear observations from 2011 to 2018. The sample of this study consists of companies listedon the Korea Composite Stock Price Index (KOSPI) and the Korea Securities Dealers Automated Quotation (KOSDAQ). We perform OLS regression analysis to test our hypothesis. The OLS regression analysis is conducted through the SAS and STATA programs.We find that there is a significant and positive association between financial distress andaudit report lags. The audit report lags increase as the likelihood of clients’ financial distress increases. The results indicate that audits take different amounts of audit effort whenauditors consider financial distress as a business risk when they conduct audits. In otherwords, we provide evidence that auditors increase the amount of audit effort when thelikelihood of clients’ financial distress is high. In the absence of studies on how externalauditors respond to audited firms' financial distress, this study analyzes whether externalauditors change their audit efforts by assessing the audited firms' financial distress. Second, the empirical result that external auditors actually follow the guidelines related tobusiness risk and financial distress specified in the Korean Auditing Standards supportsthe effectiveness of the business risk-related regulations specified in the Korean AuditingStandards
A Comparison of Financial Well-Being and Its Antecedents Across Different Employment Categories in Malaysia Nurul Shahnaz Mahdzan; Mohd Edil Abd Sukor; Rozaimah Zainudin; Fauzi Zainir; Wan Marhaini Wan Ahmad
Gadjah Mada International Journal of Business Vol 25, No 3 (2023): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.73947

Abstract

This study compares the level of financial well-being (FWB) and its antecedents(financial stress, financial behaviour, financial literacy, and the internal locus of control(LOC)) across individuals of different employment categories in Malaysia. Second, it investigates the relationship between those antecedents and FWB and compares the differences in the strength. Data were collected from 1,867 respondents from four employmentgroups using a questionnaire-based survey. Descriptive statistics and analysis of variance (ANOVA) were conducted to achieve the first research objective, and ordinary leastsquares (OLS) regression was used to achieve the second research objective. The resultsindicate that FWB and its antecedents of Malaysian employees vary considerably acrossemployment categories. The FWB of the unemployed and private-sector workers is significantly lower than their government sector and self-employed counterparts. Financialstress, financial behavior, and an internal LOC are the most determinative of employees’FWB, however, they have varying degrees of impact across different employment categories. The results relate to employers and policymakers in formulating strategies to promotehigher FWB among Malaysian employees, based on their employment categories.

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