The purpose of this study is to empirically examine the effect of gamers' consumptive behavior on gacha purchases in the Genshin Impact Game. Gacha is a game based on the player's chance and luck. Most of these games are usually free-to-play games with a gacha system as an incentive to use real currency to collect rare (limited) items. The research method used is a quantitative type. The number of research samples is 250 people from the population of Genshin Impact players whose number is unknown, with the sampling technique is accidental sampling. The large influence of consumptive behavior on the purchase of gacha can be seen in the results of the coefficient of determination (R2) as a percentage of 74.5%. With the results of this coefficient, it can be concluded that the purchase of gacha by 74.5% is influenced by the consumptive behavior of the players, while the remaining 25.5% is contributed by other factors that can be explained by other variables outside the model
Penelitian ini ditujukan untuk menelaah dampak dari kepemilikan negara, hubungan politik dan penghindaran pajak terhadap kinerja keuangan pada perusahaan yang tercatat di Bursa Efek Indonesia (BEI) pada 2016-2020. Dalam penelitian ini digunakan metode regresi linear berganda pada data panel untuk menguji hubungan setiap variabel independen terhadap variabel dependen. Dengan menggunakan 165 perusahaan yang tercatat di BEI yang memenuhi kriteria sampel. Dalam penelitian ini kepemilikan negara diproksikan dengan jumlah kepemilikan saham negara Republik Indonesia, hubungan politik yang diukur dengan jumlah komisaris dan direksi terhubung politik, serta penghindaran pajak yang diukur dengan Cash ETR merupakan variabel independen. Rasio ROA, dan ROE digunakan dalam penelitian ini untuk mengukur kinerja perusahaan yang merupakan variabel dependen. Dalam penelitian ini didapatkan suatu keseimpulan bahwa kepemilikan negara berdampak signifikan positif te rhadap ROE namun berdampak tidak signifikan terhadap ROA. Hubungan politik yang diukur dengan jumlah komisaris terhubung politik berdampak signifikan negatif terhadap ROA tetapi berdampak tidak signifikan terhadap ROE, sedangkan untuk jumlah direksi terhubung politik memiliki dampak tidak signifikan pada kinerja keuangan. Untuk variabel penghindaran pajak berdampak tidak signifikan terhadap kinerja keuangan. Kata Kunci: Kepemilikan negara; hubungan politik; penghindaran pajak; kinerja keuangan The effect of state ownership, political relations and tax avoidance on financial performance in Indonesia
Integrated reporting is a new development in the world of reporting that combines company financial and non-financial information. This study aims to prove the effect of company performance on integrated reporting disclosures with female directors as a moderating variable. The research object is a non-financial company registered with the Value Reporting Foundation for the period 2017 – 2021. The research was conducted through logistic regression tests and moderated regression analysis (MRA) tests. The results of the study show that ROA has a significant positive effect on integrated reporting disclosures. Meanwhile, ROE and MBVE have a significant positive effect on integrated reporting disclosure with moderation of female directors. Female directors are able to moderate the relationship between company performance and voluntary disclosure of integrated reporting. Keywords: Firm Performance, Gender Diversity, Integrated Reporting, Voluntary Disclosure
The purpose of this study is to determine (1) the influence of brand ambassadors on buyer decisions on the shopee platform. (2) the influence of brand ambassadors on buyer decisions on the Tokopedia platform. (3) to compare the influence of brand ambassadors on buyer decisions on the shopee and tokopedia platforms. The research method used is a comparative quantitative research method, the number of samples processed is 45 respondents, the sample collection technique uses incidental sampling and the sampling technique uses a questionnaire which is processed using Data Processing Software. Based on the linearity test on the shopee and Tokopedia respondents' data, there is a linear relationship between the brand ambassador variable and the purchasing decision variable. Based on the results of the correlation test, shopee has a brand ambassador relationship and the buyer's decision is positive, strong and unidirectional. Results sig. (2-tailed) obtained is 0.02 < 0.05. Tokopedia correlation test has a relationship between brand ambassador and buyer's decision is positive, strong and unidirectional. Results sig. (2-tailed) obtained is 0.01 < 0.05. Based on the coefficient of determination of shopee respondents' data, the influence of brand ambassadors on buyer decisions is 31.4% while the influence of brand ambassadors on buyer decisions at Tokopedia is 53.9%. Based on the results of simple linear regression shopee shows the value of sig. 0.002≤0.05 so that it has an influence on shopee data, while Tokopedia data shows a sig value. 0.001≤0.05 which can be interpreted as having an influence between brand ambassadors on purchasing decisions. The results of the t-test (hypothesis) on the shopee respondent's data tcount < ttable or (3.451>2.060) with a sig value of 0.02. Meanwhile, in Tokopedia, tcount > ttable (4,190 > 2,145) with a sig value of 0.01
Bisnis keluarga berkembang pesat dan menjadi bisnis yang dominan di Indonesia. Semakin penting bisnis keluarga pada perekonomian Indonesia menjadikan bisnis keluarga menjadi sorotan di dunia ekonomi. Pada perusahaan keluarga terdapat keunikan dimana mayoritas kepemilikan saham dimiliki oleh anggota keluarga, sehingga dapat menyebabkan konflik keagenan yang mengurangi transparansi dalam pengungkapan informasi. Penelitian ini bertujuan meneliti pengaruh tata kelola perusahaan terhadap pengungkapan sukarela pada perusahaan keluarga. Variabel tata kelola perusahaan yang digunakan dalam penelitian adalah kepemilikan institusional, kepemilikan asing, kepemilikan manajerial, ukuran dewan, komisaris independen, dan audit komite. Sampel dari penelitian ini menggunakan 125 perusahaan keluarga yang terdaftar di Bursa Efek Indonesia pada periode 2010- 2014 yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini diolah menggunakan program Eviews 7 serta Statistical Package for the Social Sciences (SPSS) 21. Data yang digunakan dalam penelitian ini adalah laporan tahunan dari setiap perusahaan yang dipublikasikan (www.idx.co.id). Data yang telah diperoleh akan diuji dengan pengujian regresi panel. Dari hasil penelitian ditemukan bahwa pada perusahaan keluarga, kepemilikan selain keluarga seperti kepemilikan institusional, kepemilikan asing dan kepemilikan manajerial tidak berpengaruh signifikan terhadap pengungkapan sukarela. Ukuran dewan, komite audit, ukuran perusahaan, dan profitabilitas memiliki pengaruh signifikan positif terhadap pengungkapan sukarela. Komisaris independent dan leverage tidak memiliki pengaruh signifikan terhadap pengungkapan sukarela. Kesimpulan dapat ditarik bahwa dalam perusahaan keluarga, kepemilikan selain kepemilikan keluarga tidak memiliki pengaruh signifikan terhadap pengungkapan informasi secara sukarela
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