research

Sikap Keuangan Pada Perusahaan Keluarga: Peran Moderasi Komitmen Keluarga

Abstract

This study aims to examine the moderating role of family commitment to the influence of the financial knowledge, positive experience with debt suppliers, and   economic  goal  orientation  to  owner- managers’ attitudes toward debt financing in family firms. This study was conducted through a questionnaire survey of 66 owners of family firms, operated in Special Region of Yogyakarta. This study used moderated regression analysis. The results of this study found several important things as follows.  First, the high family commitment toward business strengthened the positive effect of the positive experience with debt suppliers to owner-managers’ attitudes toward debt financing in family firms. Second, the result of the interaction coefficient of economic goal  orientation  and family Commitment was negative and not significant. Third, the result of the interaction coefficient of financial knowledge and family commitment toward business was positive and not significant. This result was opposite to the direction of prediction of the hypothesi

    Similar works