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Gadjah Mada International Journal of Business

GAMAIJB
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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.

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Articles 617 Documents

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The Relationships between Belief, Attitude, Subjective Norm, and Behavior Towards Infant Food Formula Selection: The Views of the Malaysian Mothers T. Ramayah; Aizzat Mohd. Nasurdin; Mohd. Nasser Noor; Quah Boon Sin
Gadjah Mada International Journal of Business Vol 6, No 3 (2004): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of the study is to determine the relationships between belief, attitude, subjective norm, intention, and behavior towards the choice of infant food based on the Theory of Reasoned Action (TRA). An analysis on a sample of 108 mothers indicates that the TRA could be used in predicting choice decision of infant food formulas by explaining 57 percent of the variance in the behavioral intention. The subjective norm component had a higher predictive power than the attitudinal component. Of this normative component, parents or relatives and doctors were found to be more influential. Intention to choose an infant formula was also influenced by family income. The belief outcomes in evaluating a premium infant formula and economic infant formula were found to be different. For premium infant formula, brand trusted, closest to breast milk and nutrients content were identified as the dominant attributes. In contrast, availability, affordable, and nutrients content were identified as the prime beliefs in evaluating economic infant formula. Implications of the findings are discussed.

Does Auditor Tenure Reduce Audit Quality? - Junaidi; Setiyono Miharjo; Bambang Hartadi
Gadjah Mada International Journal of Business Vol 14, No 3 (2012): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.

Shifts in Pattern of Specialization: Case Studies of India and China Tri Widodo
Gadjah Mada International Journal of Business Vol 10, No 1 (2008): January - April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This paper examines shifts in pattern of specialization of China’s and India’s exported groups of products defined in the three-digit Standard International Trade Classification (SITC) Revision 2. This paper applies Revealed Symmetric Comparative Advantages (RSCA) index and Spearman’s rank correlation. Some conclusions are withdrawn. First, on average the comparative advantages of both China and India increase, except in the case of China for the period of 1998-2003. Second, China’s pattern of comparative advantage changes more dynamically than that of India. Third, the China’s and India’s patterns of comparative advantage show different trends (divergent/more complementary).

Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia Suhaiza Ismail; Nazli A. Mohd Ghazali
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al. (2007) to assess the ethical judgments of the respondents. From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation.

The Impact of the Abolition of tax credit on ex-dividend day abnormal returns in the united kingdom (uk) market Hardo Basuki
Gadjah Mada International Journal of Business Vol 8, No 2 (2006): May - August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The ex-dividend day returns are composed of the capital gains component and the dividends component. This study mainly examines the relationship between the 1997 abolition of the tax-credit and the ex-dividend day abnormal stock returns in the UK market (London Stock Exchange). The 1997 abolition of the tax credit on dividend effectively reduced the income of pension funds and other tax-exempt shareholders who had a strong preference for dividends. This study finds that the ex-day abnormal returns (AR) declined from +0.0580 percent during the pre-abolition periods to -0.1459 percent during the post-abolition periods. This decline is statistically significant with a t-value of 2.0431. From these results it would appear that the ex-dividend day AR changed following the 1997 abolition of tax credits on dividends. Moreover the comparison tests of ex-day drop-off ratios between pre-and post-abolition periods show that drop-off ratios for all dividend yield groups increased significantly from 0.519 in the pre-abolition periods to 0.574 over the post-abolition periods with a t-value of 2.183. Thus, the decrease on ex-day AR was further supported by a significant increase in the average price-drop to dividend ratios.The decline in the ex-day AR for the post-abolition periods seems to be driven primarily by quintile 5 (the highest dividend yield quintile). Quintile 5 exhibits strong dividend preference and this preference is likely caused by the imputation system that provides a tax advantage to the tax exempt shareholders. This finding appears to suggest that the highest dividend yield securities are likely to be held by tax-exempt investors such as pension funds that were affected by the abolition of the tax credits on dividend.

Corporate Social Responsibility and Marketing: What Works and What Doesn’t Licen Indahwati Darsono
Gadjah Mada International Journal of Business Vol 11, No 2 (2009): May - August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Many companies choose to portray themselves as seeking the moral high ground and playing active role in society. This introduces an idea of corporate social responsibility. It has been argued that corporate social responsibility enhances corporate image (attitudinal dimension) and financial performance. However, some studies find negative impact of corporate social responsibility. Thus, it is debatable whether or not it pays organizations to play active role in society. This paper explores the importance of trust for making corporate social responsibility works. This paper also evaluates attitude and intention within relative attitudinal framework. The associations between trust, attitude and intention are also discussed and reviewed. Finally, a set of managerial implications is developed to address the problems peculiar to the corporate social responsibility and marketing.

Contextual-Based Knowledge Creation for Agroindustrial Innovation Elisa Anggraeni; Machfud Machfud; Mohamad Syamsul Maarif; Hartrisari Harjomidjojo
Gadjah Mada International Journal of Business Vol 19, No 2 (2017): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This paper discusses the knowledge creation process in one department, in a higher educational context, and the possible actions to take to improve the efficiency and effectiveness of the knowledge creation system in it. We conducted a case study at one department of a university that strives to improve its innovations, in terms of their quantity and quality.We used a soft system methodology to investigate the knowledge creation system in the chosen department. From the study, we conclude that the department can be considered as a learning organization, within which its staff continually create, acquire and transfer knowledge. This department has a learning environment which is conducive, concrete learning processes, and leadership that reinforces learning. In the context of producing agroindustry innovations, the knowledge creation system in this department is considered to be less effective since it frequently happens more at individual or small group levels. To improve its effectiveness, the management may facilitate the institutionalization of knowledge creation processes at every phase of the interactions between tacit and explicit knowledge.

REAL STOCK PRICES AND THE LONG-RUN MONEY DEMAND FUNCTION IN MALAYSIA: Evidence from Error Correction Model Naziruddin Abdullah; M. Shabri Abd. Majid
Gadjah Mada International Journal of Business Vol 6, No 2 (2004): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This study adopts the error correction model to empirically investigate the role of real stock prices in the long run-money demand in the Malaysian financial or money market for the period 1977: Q1-1997: Q2. Specifically, an attempt is made to check whether the real narrow money (M1/P) is cointegrated with the selected variables like industrial production index (IPI), one-year T-Bill rates (TB12), and real stock prices (RSP). If a cointegration between the variables, i.e., the dependent and independent variables, is found to be the case, it may imply that there exists a long-run co-movement among these variables in the Malaysian money market. From the empirical results it is found that the cointegration between money demand and real stock prices (RSP) is positive, implying that in the long run there is a positive association between real stock prices (RSP) and demand for real narrow money (M1/P). The policy implication that can be extracted from this study is that an increase in stock prices is likely to necessitate an expansionary monetary policy to prevent nominal income or inflation target from undershooting.

A MECHANISM AND DETERMINANTS OF AN AGENCY-COST EXPLANATION FOR DIVIDEND PAYMENTS Jogiyanto Hartono; Dewi Ratnaningsih
Gadjah Mada International Journal of Business Vol 5, No 2 (2003): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This study explains the dividend puzzle using the agency-cost frame work suggested by Easterbrook (1984). Easterbrook hypothesized that shareholders in firms, who increase cash dividend payout and ‘simultaneously' raise debts to finance their investments are likely to be wealthier than those in firms who only increase their cash dividend payout. He provided the mechanism that shareholders use the dividend payments to force managers to go to the capital markets to raise funds. Therefore, he argued that dividend policy influences the financing policy. A system of simultaneous equation using three-stage generalized least square method is used to test the hypotheses. Among the variables to proxy the investment opportunity set, market-to-book ratio, market-to-book assets ratio and accounting earnings-per-share-to-price ratio are the best proxies. Attempt is made to obtain better proxies for the investment opportunity set using an instrument variable method. The system is robust to alternate investment opportunity variables as well as to the instrumental variables. The findings are as follows. For the firms that increase cash dividend payout and raise debt simultaneously, (a) dividend policy is not a shareholders' mechanism, but a manager's accounting-based decision with accounting earnings and retained earnings as the major determinants, (b) dividend policy influences financing policy, but not the other way around, (c) increasing dividend payment decreases shareholders' wealth, but increasing debt subsequently increases shareholders' wealth with a net effect positive to shareholders' wealth, and (d) dividend policy is independent from investment policy.

AN ASSESSMENT OF MICROFINANCE INSTITUTION PERFORMANCE: The Importance of Institutional Environment Lincolin Arsyad
Gadjah Mada International Journal of Business Vol 7, No 3 (2005): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This paper aims to assess the performance of Village Credit Institutions (Lembaga Perkreditan Desa or LPD) in Gianyar district, Bali province, Indonesia and its affecting factors –particularly its institutional environment. The performance indicators assessed include financial indicators (such as portfolio quality, leverage, capital adequacy ratio, productivity, efficiency, profitability, and financial viability) and outreach of the LPDs. Institutions here refer to the rules or procedures that shape how agents (people) interact and the organizations that implement the rules and codes of conduct to achieve desired outcomes. Based on data from financial reports of 174 LPDs of Gianyar district in 1999 and 2001, interviews with some stakeholders (clients, chairmen, and member of commissioner board) of the LPDs, and using descriptive analysis approach, this paper reveals that the LPDs have achieved a good performance indicators and been sustainable, and the good performance and sustainability have been very much influenced by institutional environment which includes both formal and informal institutions.

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