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"This paper quantitatively investigates the connections between the growing number of young adults in Japan who are out of the workforce—not in school, working, or seeking work—and their employment environments and family backgrounds by drawing upon six years of data from sampling studies that were conducted from 2000 to 2006. A multinomial probit model is used to generate estimates of the possible impacts of changes in local job markets and varying family characteristics on the likelihood of young adults being unemployed (not working but seeking work) or out of the workforce altogether. The paper presents the most detailed testing to date of hypotheses concerning the factors that lead young adults to leave the labor force. I find that apart from the respondents’ educational backgrounds, their parents’ employment status when the respondents were adolescents and past household income are significant determinants of young adults’ employment outcomes. Leaving the workforce is particularly correlated with previously having a high standard of living and not attaining the same level of education as one’s same sex parent."

"Good customer service might seem like a matter of attitude, but with a little knowledge of basic behavioural psychology, any service rep or team can dramatically improve service quality. "Great Customer Connections" presents a step-by-step program that takes proven psychological principles and turns them into easy-to-apply practices - so each customer interaction becomes a peak experience."

"Penelitian ini bertujuan untuk menguji pengaruh CSR terhadap penghindaran pajak dan manajemen laba serta peran hubungan politik dalam memoderasi pengaruh CRS terhadap penghindaran pajak dan manajemen laba. Dengan menggunakan sampel perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia tahun 2014-2016, penelitian ini menemukan bukti bahwa CSR berpengaruh positif terhadap penghindaran pajak, manajemen laba riil, dan manajemen laba agregat. Sedangkan pengaruh CSR terhadap manajemen laba akrual tidak terbukti berpengaruh signifikan yang kemungkinan disebabkan faktor yang mempengaruhi CSR dan praktik manajemen laba akrual tidak saling berkaitan. Hasil penelitian ini membuktikan bahwa pengungkapan CSR yang lebih luas dilakukan dengan motivasi strategis yaitu untuk menutupi tindakan oportunistik serta menjaga legitimasi dan reputasi perusahaan di mata para pemangku kepentingan. Namun, untuk hubungan politik, secara umum tidak terbukti berpengaruh signifikan dalam memoderasi pengaruh CSR terhadap penghindaran pajak dan manajemen laba. Penelitian ini diharapkan dapat memberi masukan kepada para pengguna laporan keuangan, khususnya investor, untuk tidak hanya menilai etika suatu perusahaan berdasarkan isi pengungkapan CSR saja, tetapi perlu juga melakukan penilaian adanya indikasi praktik tidak etis, seperti penghindaran pajak dan manajemen laba. Selain itu, pemerintah juga diharapkan dapat membuat peraturan yang memastikan bahwa isi pengungkapan yang dibuat oleh perusahaan telah sesuai dengan praktik di lapangan, bukan hanya green wash statement bagi para pemangku kepentingan. ......This study aims to examine the effect of CSR towards tax avoidance and earnings management as well as the role of political connections to moderate the effect of CRS towards tax avoidance and earnings management. Using non financial firms listed on the Indonesia Stock Exchange from 2014 2016, this study finds evidence that CSR has a positive effect toward tax avoidance, real earnings management, and aggregate earnings management. While the effect of CSR towards accrual earnings management is not been proven to have a significant effect due to factors affecting CSR and accrual earnings management practices are not interrelated. The results of this study indicate that broader CSR disclosure is done with strategic motivation to cover opportunistic behaviors and maintain the legitimacy and corporate image in the eyes of the stakeholders. However, for political connections, it is generally not proven to have a significant role in moderating the effect of CSR towards tax avoidance and earnings management. This research is expected to provide input to users of financial statements, especially investors, to not only assess the ethics of a company only from the content of CSR disclosure, but also to assess the indications of unethical practices such as tax avoidance and earnings management. Besides, the government is also expected to make regulations to ensure that the content of disclosures made by the company is in line with actual practice, not just a green wash statement for stakeholders."

"Secara historis, beberapa literatur telah menjelaskan tentang perilaku random walk dalam harga saham yang berkaitan dengan efficient market hypothesis dan menemukan bahwa harga saham mengikuti perilaku mean reversion dimana terdapat kecenderungan harga saham bergerak kembali ke jalur tren dari waktu ke waktu. Tujuan dari penelitian ini adalah untuk menyelidiki apakah terdapat tren mean reversion pada harga saham perusahaan dengan koneksi politik di ASEAN-3 (Indonesia, Malaysia, dan Thailand). Selain itu, tujuan penelitian ini juga untuk menyelidiki dampak koneksi politik pada kinerja perusahaan. Tujuan pertama dianalisis menggunakan metode panel unit root test, sedangkan tujuan kedua menggunakan regresi data panel pada 264 perusahaan non-keuangan selama periode 2013-2017. Hasil panel unit root test menunjukkan bahwa terdapat mean reversion pada harga saham perusahaan dengan koneksi politik di negara ASEAN-3. Hasil penelitian mengenai dampak koneksi politik terhadap kinerja perusahaan menunjukkan bahwa di negara ASEAN-3 memiliki dampak positif tetapi tidak signifikan. Penelitian ini memberikan perbandingan yang menarik dengan penelitian sebelumnya mengenai bagaimana perilaku harga saham dan dampak koneksi politik pada kinerja perusahaan khususnya di ASEAN-3. ......Previous studies have investigated the random walk behavior in stock prices related to the efficient market hypothesis and found that stock prices follow mean reversion behavior means that the stock price return moves to the direction of a reversion level as a reaction to a prior change in the market return. The purpose of this study is to investigate whether a mean reversion trend exists in the stock price of firms with political connections in Association of Southeast Asian Nations (ASEAN)-3 countries (i.e., Indonesia, Malaysia, and Thailand). In addition, it also examines the impact of political connections on firm performance in 264 non-financial firms. The results show a mean reversion trend in the stock price of firms with political connections in ASEAN-3 countries. Also, the results show that there is no significant effect of political connections on firm performance. This study provides an interesting finding on the behavior of stock prices and the impact of political connection on non-financial firms, especially in ASEAN-3."

"[ABSTRAKbrPenelitian ini menguji pengaruh koneksi politik terhadap agresivitas pajakperusahaan. Sampel yang digunakan dalam penelitian yaitu perusahaan yangterdaftar di Bursa Efek Indonesia tahun 2013. Hasil penelitian menunjukkanbahwa terdapat pengaruh positif dan signifikan antara koneksi politik denganagresivitas pajak yang diukur dengan menggunakan proksi Book Tax Difference.Sedangkan koneksi politik tidak terbukti signifikan berpengaruh terhadapagresivitas pajak yang diukur dengan menggunakan proksi diskresi perbedaanpermanen.;This Research examines the influence of political connections on taxaggresiveness of a company. The sample used for this research are the companylisted in Indonesian Stock Exchange in 2013. This research shows that there is apositive relationship between a firm's political connections and tax aggresiveness,and proven to affect significantly measured with the Book Tax Difference proxyHowever, the political connections are not proven significantly to affect the taxaggresiveness measured with the discretionary permanent differences proxy., This Research examines the influence of political connections on taxaggresiveness of a company. The sample used for this research are the companylisted in Indonesian Stock Exchange in 2013. This research shows that there is apositive relationship between a firm's political connections and tax aggresiveness,and proven to affect significantly measured with the Book Tax Difference proxyHowever, the political connections are not proven significantly to affect the taxaggresiveness measured with the discretionary permanent differences proxy.]"

"Penelitian ini bertujuan untuk menginvestigasi pengaruh keberadaan hubungan politik dan efektivitas Dewan Komisaris serta efektivitas Komite Audit terhadap fee audit. Penelitian ini menggunakan sampel seluruh perusahaan publik di Indonesia kecuali industri finansial yang mengungkapkan besarnya fee audit dalam laporan tahunannya selama periode tahun 2012-2015. Hasil dari penelitian ini menemukan bahwa keberadaan hubungan politik di dalam perusahaan memiliki pengaruh positif terhadap biaya audit hal ini disebabkan karena keberadaan hubungan politik di dalam perusahaan dapat meningkatkan risiko inheren yang dinilai oleh auditor. Selain itu, penelitian ini juga menemukan bahwa efektivitas Dewan Komisaris serta Komite Audit dapat memiliki pengaruh positif terhadap fee audit karena keberadaan Dewan Komisaris dan Komite Audit yang efektif di dalam perusahaan akan meningkatkan permintaan mereka atas kualitas audit yang lebih baik. ......This research aims to investigate the impact of political connection and effectiveness of board of commissioner and audit committee on audit fees. This research uses samples of all public companies listed in Indonesia Stock Exchange excluding Financial Industry for the year 2012 2015 that disclose the information of their audit fees. There are two findings of this research. First, it proves that political connection can positively influence audit fees because the existence of political connection within the firm can increase firm rsquo s inherent risk that assessed by the auditor. Second, this research also finds that effectiveness of board of commissioner and audit committee can positively influence audit fees because the board of commissioner and audit committee who are more effective will demand higher audit quality from the auditor."

"Kemiringan bersyarat dari distribusi pengembalian saham, yang merupakan jenis risiko penurunan asimetris, disebut sebagai risiko jatuhnya harga saham. Prospek jatuhnya harga saham telah menarik minat investor dalam beberapa tahun terakhir, terutama sejak krisis keuangan global tahun 2008, ketika lebih banyak investor menjadi khawatir tentang kemungkinan jatuhnya harga saham. Di Indonesia, kehadiran hubungan politik dan perusahaan milik keluarga selalu menonjol dalam industri manufaktur, yang mengarahkan penelitian ini untuk menganalisis dampak hubungan politik dengan kepemilikan keluarga sebagai variabel moderating terhadap risiko jatuhnya harga saham perusahaan publik. perusahaan manufaktur yang terdaftar di pasar Indonesia. Studi ini menggunakan data panel dengan data yang berasal dari lebih dari 43 perusahaan manufaktur publik selama rentang waktu 5 tahun dari 2016-2020, memungkinkan studi ini untuk menganalisis kemungkinan dampak COVID-19 juga. Menggunakan model unbalanced data panel dinamis dengan GMM sebagai metode regresi yang dipilih, penelitian ini menganalisis pertama, apakah koneksi politik memiliki hubungan positif dengan risiko jatuhnya harga saham dan kedua, apakah kepemilikan keluarga mengurangi hubungan positif antara koneksi politik dan saham risiko jatuhnya harga. Studi ini menemukan bahwa hubungan politik tidak signifikan terhadap risiko crash harga saham perusahaan manufaktur di Indonesia, dan kepemilikan keluarga juga tidak signifikan sebagai variabel moderasi dalam mengurangi hubungan positif antara koneksi politik dan risiko crash harga saham. Studi ini percaya bahwa hal itu terjadi karena prevalensi masalah agensi tipe 2 di Indonesia, daripada masalah agensi tipe 1, yang kepemilikan keluarga cenderung memiliki efek yang tidak signifikan.......The conditional skewness of the stock's return distribution, which is a type of asymmetrical downside risk, is referred to as stock price crash risk. The prospect of a stock price crash has piqued investors' interest in recent years, particularly since the global financial crisis of 2008, when more investors became concerned about the possibility of a stock price crash. In Indonesia, the presence of political connections and family-owned firms is ever prominent within the manufacturing industry, which leads this study to analyze the impact which political connections with family ownership as a moderating variable may have towards the stock price crash risk of a publicly listed manufacturing firm within the Indonesian market. This study utilizes panel data with the data coming from over 43 publicly listed manufacturing firms throughout the span of 5 years from 2016-2020, allowing this study to analyze the possible impact of COVID-19 as well. Using an unbalanced dynamic panel data model with the GMM as its chosen method of regression, this study analyzes first, whether political connections have a positive relationship with stock price crash risk and second, whether family-ownership reduces the positive relationship between political connections and stock price crash risk. This study finds that political connections are insignificant to the stock price crash risk of manufacturing firms in Indonesia, and the familyownership is also insignificant as the moderating variable in reducing the positive relationship between political connections and stock price crash risk. This study believes such occurred due to the prevalence of type 2 agency issues in Indonesia, rather than type 1 agency issues, which familyownership tends to have an insignificant effect to."