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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 612 Documents
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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.
Psychological Empowerment Link Using Employee Performance and Organizational Commitment on the Generation Gap: PLS-MGA Analysis IBRAHIM, NURSHAHIRA; Mohamad, Nur Izzaty; Farinordin, Farah Ayuni; Mohd Soffian Lee, Umi Hamidaton; Ismail, Azman
Gadjah Mada International Journal of Business Vol 26, No 1 (2024): January - April
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.65657

Abstract

The generation gap is critical, especially when employees do not agree about some terms that affect their completion of tasks. This issue is debated in organizations, causing incompatibilities between human resource management and development structures. Hence, these constraints led this study to measure the differences shown by generations X and Y, and how they impact the relationship between psychological empowerment, employee performance, and organizational commitment. This research used questionnaires and in-depth interviews as the main procedures for collecting and obtaining data—196 items of data were received from the Malaysian Islamic Finance Agency. SmartPLS software was used to test the research hypotheses and the differences between the two groups are Gen X and Y (PLS-MGA). The results of the PLS-MGA test confirmed that, in the relationship of psychological empowerment and job performance alone, it was found there was a generational difference between X and Y (p-value < 0.05). However, while running the hypothesis test (using the bootstrapping test), it was found that both hypotheses are acceptable, which shows the relationship between psychological empowerment and job performance based on two different groups, namely Gen Y = t-statistic (10.961) and Gen X = t-statistic (11.993). Thus, H1 is supported. Meanwhile, the relationship between psychological empowerment and organizational commitment is based on two different groups, namely Gen Y = t-statistic (8.675) and Gen X = t-statistic (8.349), which means H2 is also supported. Consequently, it is hoped that the findings of this study will serve as essential guidance for employers in both the public and private sectors. Human resource management teams can use the findings to understand the natural complexity of psychological empowerment constructs in realizing the challenges and difficulties in predicting organizational goals, in terms of job performance and organizational commitment.
SMEs fintech financing: does board governance matter? zakaria, zuriawati; Kuah, Yoke Chin
Gadjah Mada International Journal of Business Vol 26, No 2 (2024): May-August
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.66123

Abstract

The purpose of this study is to examine the board governance factors that influence a small and medium enterprise’s (SME’s) decision toward fintech financing. A structured questionnaire survey of 90 Malaysian SMEs was used and the data analyzed using the Heckman selection model and the marginal effect model. The results demonstrate that SMEs’ female board members, family board members, and the duality of their CEOs have a significant influence on their decision to obtain financing from fintech platforms. Professional services provided by experts have a negative influence on their decisions to engage in fintech financing. The SMEs’ board size, the length of their chairmen’s service, and non-family board members are negatively related to their decisions to apply for financing. The more male members that were on the board, the more likely the SME was to choose to apply for external financing during the survey year.
The Role of Trust on the Continuance Usage Intention of Indonesian Mobile Payment Application Ansori, Ayu Diana; Nugroho, Sahid Susilo
Gadjah Mada International Journal of Business Vol 26, No 2 (2024): May-August
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.70452

Abstract

Mobile payment is a fascinating innovation, developed by the banking and fintech industries. It is growing very fast, shadowing the popularity of smartphones in Indonesia. However, the continuance usage intention of mobile payment still needs to be determined. Based on prior studies, this study investigates trust as an important factor in promoting the m-payment continuance usage intention.Furthermore, drawing upon the innovation diffusion theory, the study uses the model by Shao et al. (2019) to investigate the antecedents of trust: mobility, customization, security, and reputation, and analyzes the moderating effect of gender on the relationship between trust and its antecedents. It also examines the impact of trust on the perceived risk and continuance intention; and the perceived risk on the continuance intention. The postulated links between the variables were tested using a survey design. With 225 respondents who are e-wallet users in Indonesia, the study finds a positive effect of reputation, security, and customization on trust. Trust positively influences continuance intention, while the link between trust and perceived risk is negative. Compared to the previous study by Shao et al. (2019), the current study finds insignificant relationships between mobility and trust, as well as between the perceived risk and continuance intention. Furthermore, there was no moderating effect of gender on the relationship between trust and its antecedents.
Examination of Consumers’ Perceived Quality and Willingness to Buy in the Context of Price Variability and Frequency of Price Change: A Study of Retail Products ATILGAN, Kalender Özcan; KANGAL, Evrim Ersin; TALASLIOĞLU, Muharrem
Gadjah Mada International Journal of Business Vol 26, No 2 (2024): May-August
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.70674

Abstract

Marketing managers are able to influence consumers' perceptions of quality and their willingness to buy, using the frequency of price changes and price variability. This study aims to examine the differences in the frequency of price changes and price varia- bility, in terms of the perceived quality and the willingness to buy. For this purpose, using values calculated according to the average and standard deviation of the market price of a specified product, we obtained two different price variations, ±1σ and ±2σ, and price stim- uli determined at two different frequencies of price changes (three and seven times were considered), which resulted in four different participant groups. At the end of the study, a statistically significant difference was only found between consumers in the low price var- iability and infrequent price change condition and consumers in the high price variability and infrequent price change condition, in terms of the perceived quality.
Impact of Fintech’s Development on Bank Performance: An Empirical Study from Vietnam Pham, Tien Phat; Huynh, Hoc Thai; Popesko, Boris; Hoang, Sinh Duc; Tran, Tri Ba
Gadjah Mada International Journal of Business Vol 26, No 1 (2024): January - April
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.71040

Abstract

In recent years, fintech has exploded in popularity and importance in the finan- cial industry. Its impacts have spread widely throughout the world, including Vietnam. This study aims to investigate the effect of fintech’s development on bank performance in Vietnam. Based on the unstructured data about fintech on the financial expert web- sites from Vietnam, the word frequency statistic technique of the text mining approach is applied for measuring fintech’s development under the support of Python-based solu- tions. The bank-level data of 15 Vietnamese banks for the period from the first quarter of 2019 to the second quarter of 2021 are collected from the quarterly financial statements in the Vietstock organization. Python programming and text mining techniques are used to compile this dataset by gathering information from popular and relevant websites. The generalized least squares method is used for estimating the panel models. The estimation result shows the significant impact of fintech’s development on bank profitability, but the net interest margin does not associate with the fintech variable. Besides, some interesting findings are revealed: The slow banking transformation to adapt to the rise of fintech and the COVID-19 pandemic increased bank profitability. Furthermore, suggestions for the banks and fintech companies are recommended, and the limitations and directions for further research are also proposed.
Indonesian Consumer Complaint Behavior Based on Ethnic Groups and Generations Simanjuntak, Megawati; Shahirah, Ilfia
Gadjah Mada International Journal of Business Vol 26, No 2 (2024): May-August
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.71143

Abstract

Complaint behavior is a response to consumer dissatisfaction after using goods or services. This study aimed to examine the effect of ethnicity and people’s generations on consumer complaint behavior in Indonesia. The variables used were complaint behavior, ethnicity, and generations. The study collected and analyzed 2,100 items of data using descriptive analysis, one-way ANOVA, and multiple linear regression. The findings showed that consumers in Indonesia rarely complain when disappointed with sellers. Generation Y and the Buginese complained more often than other consumer groups. Furthermore, the results showed significant differences in complaint behavior, based on ethnicity and generation. This study also revealed that complaint behavior was significantly influenced by ethnicity and the baby boomer generation.
The Impact of Scarcity of Health Supplement Products' Impacts on Impulsive Purchasing during the COVID-19 Pandemic in Indonesia Elisa, Hanifah Putri; Fakhri, Mahendra; Pradana, Mahir
Gadjah Mada International Journal of Business Vol 26, No 3 (2024): September-Desember
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.71700

Abstract

The peak of the COVID-19 outbreak in Indonesia occurred in 2020, causing a scarcity of health supplement products that significantly impact consumers' impulsive purchases and public safety. During this challenging period, it is crucial to understand the impact of scarcity on customers' impulsive purchases. However, little research has been done in Indonesia on the impact of health supplement scarcity on impulsive purchases. Based on scarcity and SOR theories, this research investigates the impact of scarcity of health supplement products on customers' impulsive purchases during pandemics in Indonesia. In short, the study identified the mechanisms of mediation (fear of missing out) and moderation (social media fake news) in the relationship between scarcity and impulsive purchasing. Ultimately, 170 valid data points were acquired using online surveys, and SmartPLS was used for data analysis. As the results showed that fear of missing out dominates the impact of the scarcity of impulsive purchases. The study provides more information about consumers' impulsive purchases given the scarcity of health supplement products in times of pandemics. Businesses and the Indonesian government can take steps to reduce the impact, hich might help keep the country safe throughout the pandemic.
Factors Affecting Early Retirement Intentions With the Mediating Mechanism of Job Engagement Khan, Asfand Yar; Bilal, Dr. Atif; Daud, Nadia; Daniyal, Muhammad; Ahmed, Bilal; Ishaq, Atiq
Gadjah Mada International Journal of Business Vol 26, No 1 (2024): January - April
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.72284

Abstract

The main objective of this study is to empirically examine the associations between work goals (intrinsic and extrinsic) and early retirement intentions, with the mediating mechanism of work passion and the moderating role of flexible HR practices, spouse’s health, and position level (employees’ position level in organizations, e.g., junior manager at lower level, deputy manager at middle level, or senior manager at upper level etc.). Data for the study was collected through survey-based questionnaires distributed to a sample of 350 female employees from different public and private sector organizations in Pakistan. Testing of the hypotheses was conducted using structural equation modeling (SEM) with WarpPLS software. The findings indicate that employees’ work goals are  positively related to the level of passion they feel about their work. However, this has a negative impact on their early retirement intentions. Besides, the results show that this work passion mediates the relationship between work goals and early retirement intentions. Furthermore, flexible HR practices, position level, and spouse’s health moderate the relationship between work passion and early retirement intentions. The study’s theoretical and managerial contributions and limitations are also discussed at the end of the article.

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