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Articles 541 - 570 of 1140
Full-Text Articles in Accounting
The Impact Of Job Satisfaction, Organizational Commitment And Demographic Factors On Turnover Intentions Of Accounting Professionals In Auditing Firms In The Philippines With Moderating Effect Of Employee Development, Jerwin B. Tubay
DLSU Business & Economics Review
This study aimed to determine whether intrinsic and extrinsic job satisfaction; affective, continuance, and normative organizational commitment; and various demographic factors in terms of age, gender, job level, marital status, educational attainment, and the number of years working with the current company would predict the turnover intention of Certified Public Accountants in Big 3 auditing firms in the Philippines. This will help companies understand why their accountants are leaving and provide recommendations on how to keep good talents. The moderating effects of employee development were also studied. Multiple regression and moderated multiple regression were used to analyze the effect. The …
Effect Of Financial Inclusion And Stability On Equality, Poverty, And Human Development: An Empirical Analysis In The Context Of South Asia, Souvik Banerjee
Effect Of Financial Inclusion And Stability On Equality, Poverty, And Human Development: An Empirical Analysis In The Context Of South Asia, Souvik Banerjee
DLSU Business & Economics Review
In this research endeavor, financial inclusion and its impact on three important aspects of human life (i.e., inequality, poverty, and human development) are explored in the south Asian region. Worldwide inequality is catching much attention from the academic community off late. Similarly, the extent of poverty and human development indicators of any country indicates the level of development. The penetration of the bank branch and automated teller machine (ATM) is considered as a proxy for financial inclusion. Long time-series data from 2004 to 2016 is considered for this study. This should be an important addition to the existing literature on …
Do Food Assistance And Welfare Of Rice Farmers Affect Food Security?, -- Suriani, -- Sartiyah
Do Food Assistance And Welfare Of Rice Farmers Affect Food Security?, -- Suriani, -- Sartiyah
DLSU Business & Economics Review
Poverty is always accompanying unmet food needs; hence it can disrupt food security. Efforts to improve food security can be made with government policy through food assistance, namely, rice for the poor and also increasing the amount of rice production from rice farmers to meet the adequacy of rice in an area. The purpose of this study is to analyze the effect of food assistance (Rastra) and farmers’ welfare on food security in terms of rice availability in Aceh-Indonesia in the short and long term. The model used is auto regression distributed lag (ARDL), and the determinant variables that are …
An Analysis Of The Effects Of Foreign Ownership On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, Ailyn A. Shi, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hian Huy, Angelo A. Unite
An Analysis Of The Effects Of Foreign Ownership On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, Ailyn A. Shi, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hian Huy, Angelo A. Unite
DLSU Business & Economics Review
Tax avoidance schemes used by firms to lessen their tax burden have long attracted widespread concern in the Philippines, where poor tax collection due to tax leakages has contributed to chronic fiscal deficits in the country. In this regard, corporate governance mechanisms, such as the firm’s ownership structure, play a significant role in ensuring that management acts ethically and in the best interest of the firm’s owners. In this study, we examine the effect of foreign ownership on corporate tax avoidance for non-financial firms listed in the Philippine Stock Exchange (PSE) from 2009 to 2015. Using three different measures of …
Penalties And Some Counterfactuals To Beauty Premium: Evidence From A Job Search Simulation Experiment, Luisito C. Abueg, Patricia Gene O. Hubilla, Francheska M. Lozano, Patricia Isabel L. Valdivieso, Melissa Marri S. Valencia
Penalties And Some Counterfactuals To Beauty Premium: Evidence From A Job Search Simulation Experiment, Luisito C. Abueg, Patricia Gene O. Hubilla, Francheska M. Lozano, Patricia Isabel L. Valdivieso, Melissa Marri S. Valencia
DLSU Business & Economics Review
By utilizing Heckman’s two-stage selection model, this paper attempts to establish correlates between an individual’s physical attractiveness and the employer’s hiring decisions and wage allocations in an experimental labor market. Undergraduate students from De La Salle University Manila represented the sample for applicants. The findings show that, first, beauty premium is lower for men—more physically attractive male candidates have lower chances of getting hired, and subsequently acquire lower wages than more physically attractive women. Second, beauty premium does not differ between the sales and finance occupations. Third, the relationship between beauty and hiring probability comes from the employer’s personal bias, …
An Evaluation Of A New Investors-Based System Information Application In The Indonesian Stock Exchange, Berto Usman, Willy Abdillah, Ruth Yendra Indriyatmi
An Evaluation Of A New Investors-Based System Information Application In The Indonesian Stock Exchange, Berto Usman, Willy Abdillah, Ruth Yendra Indriyatmi
DLSU Business & Economics Review
This study investigates the implementation of AKSes Application at the Indonesian Central Securities Depository (KSEI), adopting the Information System Success Model developed by DeLone and McLean, (2003). This model employs system quality (SYSQUAL), information quality (IQ), services quality (SERVQ), system use (SU), and user satisfaction (US) so as to evaluate the effectiveness and successful model of AKSes application. In particular, we empirically tested the relationship among the employed dimensions, in which we investigated the variance in SU and US as the dependent variables. Using a quantitative study with survey design, we used primary data that was collected by circulating questionnaires …
Examining Chronic And Transient Poverty Using The Community-Based Monitoring System (Cbms) Data: The Case Of The Municipality Of Orion, Alellie Borel Sobreviñas
Examining Chronic And Transient Poverty Using The Community-Based Monitoring System (Cbms) Data: The Case Of The Municipality Of Orion, Alellie Borel Sobreviñas
DLSU Business & Economics Review
With poverty reduction as the government’s primary goal, monitoring the poverty situation of households or individuals is deemed necessary. In the Philippines, several local government units (LGUs) have adopted the Community-Based Monitoring System (CBMS) as a local poverty monitoring tool. This study used the constructed CBMS panel data for the municipality of Orion in Bataan province covering the period 2006, 2009, and 2012 to identify chronic and transient poor households based on the duration of poverty. A comparison between chronic and transient poor households revealed differences in their characteristics. For instance, chronic poor were generally found to have bigger household …
The Philippine Ukay-Ukay Culture As Sustainable Fashion, Hazel T. Biana
The Philippine Ukay-Ukay Culture As Sustainable Fashion, Hazel T. Biana
DLSU Business & Economics Review
Wang et al. (2019) proposed a sustainable fashion index model that aims to measure the sustainability of fashion companies. The model is interesting because of its underlying theory, which provides necessary dimensions and variables that make the fashion industry and its activities sustainable. This paper aims to employ these dimensions and variables as theoretical concepts to evaluate the sustainability of Philippine ukay-ukay culture. Ukay-ukay is a term used both for the act of shopping by digging up piles of used or pre-loved clothes until one makes a good find. It also refers to retailers of secondhand clothes and accessories in …
Waktu Tunggu Pemulangan Pasien Rawat Inap Rumah Sakit Swasta X Di Tangerang Selatan, Supriadi Supriadi, Prezhy Putri
Waktu Tunggu Pemulangan Pasien Rawat Inap Rumah Sakit Swasta X Di Tangerang Selatan, Supriadi Supriadi, Prezhy Putri
Jurnal Administrasi Bisnis Terapan
This study aims to obtain an overview of the waiting time of inpatients discharge from 3 groups of patients and the factors causing the long waiting time. The 3 groups of patients are private payment patients, BPJS Kesehatan patients and private health insurance patients.This research is a descriptive study with data of 150 patients, divided into 50 patients for each group. All patient data were observed for discharge waiting time process in the inpatient administration unit. To complete the information on factors causing the lengthy waiting time for patient discharge, interviews were conducted with inpatient administration officers.The observation show, it …
Identifikasi Kelengkapan Pengisian Metadata Rekam Medis Rawat Jalan Rsia Bunda Aliyah Depok, Nur Fadilah Dewi, Niko Grataridarga, Rahmi Setiawati, Qonita Naila Syahidah
Identifikasi Kelengkapan Pengisian Metadata Rekam Medis Rawat Jalan Rsia Bunda Aliyah Depok, Nur Fadilah Dewi, Niko Grataridarga, Rahmi Setiawati, Qonita Naila Syahidah
Jurnal Administrasi Bisnis Terapan
Background: Medical records / patient medical records are an important part in helping the implementation of health services to patients in the hospital. Based on Permenkes No. regulation 269 / Menkes / Per / III / 2008, a medical record is a file that contains records and documents about the patient's identity, examination, treatment measures and other services that have been provided to the patient. The research objective is to identify the completeness of filling medical records in the outpatient unit of RSIA Bunda Aliyah, in the context of efforts to improve health services in hospitals, medical records can also …
Efektivitas Ecompass Sebagai Electronic Document Management System (Edms) Dalam Mendukung Performa Unit Kerja Di Lembaga Penjamin Simpanan, Wahyu Nofiantoro, Anisya Dewi Kusmardianto
Efektivitas Ecompass Sebagai Electronic Document Management System (Edms) Dalam Mendukung Performa Unit Kerja Di Lembaga Penjamin Simpanan, Wahyu Nofiantoro, Anisya Dewi Kusmardianto
Jurnal Administrasi Bisnis Terapan
LPS is an independent institution established under the Law of Republic of Indonesia number 24 year 2004 on the Deposit Guarantee Board, which aims to ensure the savings of the banking customer in Indonesia. In doing its job, LPS implements a system named eCompass as Electronic Document Management System (EDMS) that has features to manage organizational documents but only a small part of working units in the LPS that have utilized the system, the purpose of this research is to measure the effectiveness of eCompass information system to the archive unit that has used eCompass system in LPS. The Weaver …
Kelemahan Penggunaan E-Filling Pada Pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Orang Pribadi Dengan Periode Penghasilan Kurang Dari 12 Bulan, Titin F. Nur, Febry Valentinus
Kelemahan Penggunaan E-Filling Pada Pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Orang Pribadi Dengan Periode Penghasilan Kurang Dari 12 Bulan, Titin F. Nur, Febry Valentinus
Jurnal Administrasi Bisnis Terapan
This study aims to determine one of the weaknesses of the e-filing applications in reporting Annual Personal Tax Return with a case of earning less than 12 months. This study uses qualitative methods and data collection techniques used are literature studies, interviews and field studies. The selection of respondents with the following criteria : an individual taxpayer, has income from one employer in Jakarta with income period less than 12 months. Data analysis is carried out by reducing data, calculating, presenting data and drawing conclusions. The results of the study are using e-Filing application for reporting normal tax return is …
Analisis Penerapan Good Corporate Governance Pt Asuransi Purna Artanugraha, Mochammad Ulin Nuha, Sayyida Afifa, Karin Amelia Safitri
Analisis Penerapan Good Corporate Governance Pt Asuransi Purna Artanugraha, Mochammad Ulin Nuha, Sayyida Afifa, Karin Amelia Safitri
Jurnal Administrasi Bisnis Terapan
In order for the company to progress in achieving profitability, it implements the Good Corporate Governance (GCG) Principle. PT Asuransi Purna Artanugraha is conducting a compliance test by assessing each division so that problems do not arise or fraud that is not in accordance with company rules. Good Corporate governance, if good, it will get a good company value PT ASURANSI Purna Artanugraha will increase. The author will look for differences in the value of Good Corporate Governance of Full Artanugraha Insurance Companies in 2017 and 2018 in order to know the effectiveness of their application in the two years. …
Analisis Asosiasi Merek Iphone Pada Mahasiswa Vokasi Ui Di Masa Pandemi, Arius Krypton
Analisis Asosiasi Merek Iphone Pada Mahasiswa Vokasi Ui Di Masa Pandemi, Arius Krypton
Jurnal Administrasi Bisnis Terapan
This article highlights the integrated marketing communication strategy used by Iphone as a premium smartphone brand facing the competition with other brand during the pandemic.This research will discuss how Iphone is associated by its customer. The theory used on this research is consumer based research by Heding, Knudtzen and Mogens. In depth interviews took place to several Iphone users Vokasi UI college students as a data collecting method. All informants associated the Iphone brand not only for its high price but also from its product quality, shape, features, user experience and symbolic meaning are the result of this research. Consumer …
Peran Dan Fungsi Divisi Sekretariat Pada Pt Xyz, Radityo Kusumo Santoso, Nur Fadilah Dewi, Salsa Aliffia
Peran Dan Fungsi Divisi Sekretariat Pada Pt Xyz, Radityo Kusumo Santoso, Nur Fadilah Dewi, Salsa Aliffia
Jurnal Administrasi Bisnis Terapan
This Final Project Task aims to provide information related to the Application of the Role and Function of the Secretariat Division in Supporting Division Performance at PT Perkebunan Nusantara III (Persero). In carrying out this task, the secretariat division requires a performance appraisal to support the performance of the division. Therefore in the assessment, a questionnaire is needed to produce an answer from the respondent where the results are use for a data test in a validity test data using SPSS V.26 software, the next step is reliability test that aims to determine the extent to which the measurement result …
Implementasi Sapta Pesona Sebagai Upaya Dalam Memberikan Pelayanan Prima Pada Wisatawan Di Desa Wisata Pentingsari, Rahmi Setiawati, Pandu Siwi Tri Aji
Implementasi Sapta Pesona Sebagai Upaya Dalam Memberikan Pelayanan Prima Pada Wisatawan Di Desa Wisata Pentingsari, Rahmi Setiawati, Pandu Siwi Tri Aji
Jurnal Administrasi Bisnis Terapan
The application of Sapta Pesona is one of the efforts in providing excellent services to tourists, especially for tourism villages, so that the participation of the community consisting of tourism consicious groups, hoemestay owners and the government is needed. This Study aims to describe the application of Sapta Pesona in Pentingsari Village in Providing excellent service. The Concept used is excellent service, village tourism and community based tourism. The research method used was qualitative with interview, observation and literature study date collection Techniques. The result of the Tourism Village, Because the tourism village has special characteristics that can be used …
Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman
Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman
Libraries Faculty and Staff Scholarship and Research
The Australian National Audit Office (ANAO) evaluates the management and financial performance of Australian government programs for the Australian Parliament, Australian government agencies, Australian taxpayers, and individuals interested in the performance of these programs globally. This article examines how ANAO has examined the performance of Australian Army programs and strengths and weaknesses found in these programs while recommending changes to improve program performance. It also examines how government agencies and corporations which have been the subject of ANAO analyses have reacted to ANAO findings. This assessment also examines how Plan B (the possibility that Australia might have to rely less …
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Northwestern Journal of Law & Social Policy
This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …
The Influence Of Internal Audit Competency On Financial Reporting Quality And Enterprise Risk Management, Melissa E. Renschler
The Influence Of Internal Audit Competency On Financial Reporting Quality And Enterprise Risk Management, Melissa E. Renschler
2020
The internal audit function (IAF) is critically important to financial reporting quality and enterprise risk management (ERM). Following both the Sarbanes-Oxley Act of 2002 and the financial crisis of 2008, there have been improvements to other monitoring functions, such as the audit committee, management, and the external auditor, but regulation over the IAF is nearly absent. Further, our understanding of how IAF competency is developed and how IAF competency impacts both financial reporting quality and ERM outcomes is limited. My dissertation consists of three archival studies that investigate IAF competency using LinkedIn data. Taken together, these three studies contribute to …
An Analysis Of Excise Taxes On Wine In The United States, William A. Saunders
An Analysis Of Excise Taxes On Wine In The United States, William A. Saunders
Honors Theses and Capstones
Excise taxes are a form of tax that are applied specifically to certain goods, and are charged by the wholesaler to the retailer; they are then usually passed onto the consumer through price increases. Throughout the history of the United States, this form of taxation has transformed and taken on a variety of different roles before arriving at its modern role; a tool to implement certain tax systems, such as the Pigovian system, as well as to influence consumer behavior. The purpose of this research is to evaluate the purpose of excise taxes on wine within the United States by …
Determinants Of Tax Morale Using Structural Equation Model (Sem), Raymond S. Pacaldo, Rodiel C. Ferrer
Determinants Of Tax Morale Using Structural Equation Model (Sem), Raymond S. Pacaldo, Rodiel C. Ferrer
DLSU Business & Economics Review
This paper analyzes the impact of tax enforcement, trust in government, and demographic characteristics on the tax morale of firms in the Philippines. From the database of Business Environment and Enterprise Performance Survey (BEEPS), 864 firms were taken and analyzed using partial least squares on the structural equation of modeling (PLS-SEM). In the analysis, only trust in government, organizational form, and firm location provided a significant impact to tax morale. Thus, firms pay taxes religiously when the government acts trustworthily. On the other hand, sole proprietorship and Metro Manila firms exhibited lower tax morale as compared to corporations and outside …
Effect Of Moderating Variables: Financial Leverage And Dividend Payout Of Publicly-Listed Property Sector Of The Philippines, Cynthia P. Cudia, Harrison Kendrick L. Chun, Tristan Dranel M. Papa, Raveena S. Tahilramani, Althea R. Tan
Effect Of Moderating Variables: Financial Leverage And Dividend Payout Of Publicly-Listed Property Sector Of The Philippines, Cynthia P. Cudia, Harrison Kendrick L. Chun, Tristan Dranel M. Papa, Raveena S. Tahilramani, Althea R. Tan
DLSU Business & Economics Review
Various studies on the relationship between financial leverage and dividend payout have been conducted; however, different factors affecting this relationship remain unexplored. This study aimed to identify the effect of different firm-specific moderating variables on the relationship between financial leverage and dividend payout of Philippine publicly-listed companies under the property sector for the years 2012–2016. These firm-specific variables were classified into two categories—company profile and financial condition. By employing multiple regression with the interaction model, the results of this study found that business risk has a significant effect on the relationship between financial leverage and dividend payout. Similarly, firm size …
Determinants Of Firm’S Internals & Macroeconomic Factors On Financial Performance Of Ethiopian Insurers, Kishor Chandra Meher, Temesgen Zewudu
Determinants Of Firm’S Internals & Macroeconomic Factors On Financial Performance Of Ethiopian Insurers, Kishor Chandra Meher, Temesgen Zewudu
DLSU Business & Economics Review
Insurance acts as a social instrument that indemnifies the human life and properties against unforeseeable risks. It is imperative for the insurance companies to be profitable while obliging the society and nation as a risk saver of insurable risk. The research aims to investigate the association between specific internals and macroeconomic factors and the financial performance of insurance companies in Ethiopia. A quantitative approach is applied in this research by adopting inferential statistics with a balanced panel data of nine insurance companies for 15 years (2002–2016). Explanatory analysis is deployed where Pearson’s correlation and OLS regression model are applied to …
A Productivity Assessment Of Pwd Employees In A Philippine Company, Rosemary R. Seva
A Productivity Assessment Of Pwd Employees In A Philippine Company, Rosemary R. Seva
DLSU Business & Economics Review
This study assessed and compared the work capability of persons with disabilities (PWDs) and their able counterparts that covered the following aspects of work: (a) time on task, (b) work attitude, and (c) task compatibility. It was hypothesized that PWD workers are competent and productive in the workplace if the right task is given to them. Four employees with autism spectrum disorder (ASD) working either as administrative or store clerk in a drugstore chain participated in the study. Productivity comparison was made using time study and work sampling over two days. Supervisors were also interviewed regarding attitudes and capabilities. The …
Fiscal Policy And Stock Market Movement In The Philippines, Deborah Kim S. Sy
Fiscal Policy And Stock Market Movement In The Philippines, Deborah Kim S. Sy
DLSU Business & Economics Review
The Philippine government has suffered greatly from fiscal imbalances for the past few decades. The largest fiscal deficit was recorded at PhP112 billion in 2017. Fiscal reforms led to a considerable decline of the national government debt from 52.4% of GDP in 2010 to 44.8% in 2015. The study aims to investigate the Philippine fiscal policy and its link to asset prices, as measured by the changes in the Philippine Stock Exchange Index (PSEI). Quarterly observations from 2001 to 2017 of monetary, fiscal, and economic variables were used on a vector error correction model (VECM) to observe their long-run relationship …
Corporate Social Responsibility And Investment Efficiency: Evidence From An Emerging Asian Market, Ming-Te Lee
Corporate Social Responsibility And Investment Efficiency: Evidence From An Emerging Asian Market, Ming-Te Lee
DLSU Business & Economics Review
The purpose of this paper is to test opposing views of the relationship between corporate social responsibility (CSR) and investment efficiency in a major Asian emerging stock market. The empirical results show that CSR significantly mitigates investment inefficiency among Taiwanese firms. This finding is consistent with the notion that socially responsible Taiwanese firms have fewer agency problems and lower information asymmetry, thus reducing investment inefficiency. The empirical results also show that CSR has a more pronounced effect in mitigating investment inefficiency for Taiwanese firms with more effective corporate governance. In particular, due to the mandatory preparation of CSR reporting, CSR …
Corporate Social Responsibility And Earnings Management: Evidence From Controversial And Non-Controversial Sectors In Asia, Eugene Burgos Mutuc, Jen-Sin Lee, Fu-Sheng Tsai
Corporate Social Responsibility And Earnings Management: Evidence From Controversial And Non-Controversial Sectors In Asia, Eugene Burgos Mutuc, Jen-Sin Lee, Fu-Sheng Tsai
DLSU Business & Economics Review
In this study, we investigate the impact of corporate social responsibility (CSR) on earnings management through discretionary accruals and real-activities decisions, in light of the increasing attention and engagement of firms from different sectors. This study contemplates on non-financial Asian firms from controversial and non-controversial sectors with 889 and 3,017 firm-year observations from 2011 to 2017. The findings reveal that Asian firms likely use a mix of accrual-based earnings management (AEM) and real-activities earnings management (REM) as a strategy to manipulate reported earnings. In terms of sector classifications, managers from controversial sectors exhibit higher opportunistic behavior than managers from non-controversial …
The Effects Of External Stakeholder Pressure On Csr Disclosure: Evidence From Indonesia, Anisa Ramadhini Trianaputri, Desi Adhariani, Chaerul D. Djakman
The Effects Of External Stakeholder Pressure On Csr Disclosure: Evidence From Indonesia, Anisa Ramadhini Trianaputri, Desi Adhariani, Chaerul D. Djakman
DLSU Business & Economics Review
This study examines the effect of external stakeholder pressure on the extent of social and environmental disclosure or corporate social responsibility (CSR) disclosure. Several studies have examined the impact of internal stakeholder pressure (e.g., ownership or board of directors’ structure) and corporate characteristics on CSR disclosure, but there has been little attention focused on the role of external stakeholders. Therefore, this research seeks to examine the influence on the extent of CSR disclosure by four external stakeholder groups: customer, creditor, auditor, and media. A total of 327 annual reports produced by 109 manufacturing companies listed on the Indonesia Stock Exchange …
On Extreme Perception Bias, Emerico Habacon Aguilar, Klarizze Martin Puzon, Imelda Revilla Molina
On Extreme Perception Bias, Emerico Habacon Aguilar, Klarizze Martin Puzon, Imelda Revilla Molina
DLSU Business & Economics Review
This note investigates perception bias: To what extent do individual opinions confound reality? We estimated the relative gap between self-declared estimates and real data. With a sample of respondents from Laguna, Philippines, we asked about the prevalence of diabetes and smartphone usage. We observed a trend of judgment miscalibration. Responses exhibit significant deviation from facts; for example, inaccuracies can go as high as seven times the real value. Especially for estimates on smartphone ownership, bootstrapped quantile regression models showed that perception bias is associated with age.
Japanese And Filipino College Students As Consumers: Does Country Of Origin Affect Their Purchase Intent?, Luz Suplico Jeong, Reynaldo Bautista Jr., Takanori Osaki
Japanese And Filipino College Students As Consumers: Does Country Of Origin Affect Their Purchase Intent?, Luz Suplico Jeong, Reynaldo Bautista Jr., Takanori Osaki
DLSU Business & Economics Review
The marketing literature shows that consumers evaluate and buy products based on the country of origin. The impact of the country of origin (COO) on consumers, especially college students who influence demand in global markets, is becoming increasingly important due to advances in information technology. There are studies that show that COO can directly affect purchase intent without mediator variables. However, this study shows that COO does not have a direct effect on purchase intent. COO can only affect the purchase intent of Japanese and Filipino consumers if perceived product quality is used as a mediator variable. In the case …