A Structural Equation Model for Analyzing the Association Between Some Attributes of Earnings Quality and Value Relevance. Results from the Structural Model

Author(s):  
Cristina Ferrer ◽  
Susana Callao ◽  
José Ignacio Jarne ◽  
José Antonio Laínez
1976 ◽  
Vol 24 (1_suppl) ◽  
pp. 9-24
Author(s):  
James G. Anderson ◽  
Mark Triplett

In this paper a dynamic structural equation model consisting of a set of difference equations has been constructed in order to examine the process by which groups generate pressures toward uniformity. The model is based on Festinger's hypotheses about communication resulting from such pressures. Parameters of the model have been estimated from a consideration of one of the equilibrium conditions of the model. Hypothetical time paths that describe the dynamic behaviour of the system have been generated by a series of computer simulation runs. These graphs describe the process by which group cohesiveness and discrepancy in opinions among group members adjust to each other over time. The model has lead to a number of major insights into this dynamic process. The results of the simulation indicate the existence of multiple equilibrium points for the system and that the relevance of the issue for the group's functioning is a critical factor in determining the rate at which a new equilibrium is reached once the initial equilibrium is disturbed. Groups can and do attempt to influence members in order to achieve uniformity of opinions, beliefs, values and behaviour (Asch, 1951; Deutsch and Gerard, 1955; Scott 1965). Cartwrght and Zander (1968) in reviewing the theoretical explanations of why groups attempt to achieve uniformity point out four functions that such pressure serves; namely goal attainment (Festinger, 1950), group maintenance (Stock, Whitman and Lieberman, 1958), the development of social reality through consensus (Festinger, 1954; Schachter, 1959), and achievement of consensus concerning group relations with its social surroundings (Burns, 1955; Cohen, 1955; Yinger, 1950). As a result discrepancies in opinions, beliefs, values and behaviour, give rise to pressures on members to communicate with one another. Festinger (1950) in his investigations of informal social communications has enumerated a set of hypotheses concerning such communication that results from group pressures to achieve uniformity. Several of his hypotheses are concerned with members of the group as a whole and form the basis of one model by Simon and Guetzkow (1955) involving a set of differential equations. In the following section of this paper Festinger's verbal theory will be recast as a causal model (Blalock, 1969). A dynamic structural equation model will be developed consisting of a set of difference equations. This structural model will form the basis of a computer simulation model which will be validated with data from studies by Festinger, Schachter and Back (1950), Festinger and Thibaut (1951) and Back (1951).


2018 ◽  
Vol 7 (1) ◽  
pp. 67-77
Author(s):  
Melanie G. Gurat

This study aimed to construct structural equation model of students’ competence in mathematics through selected students profile variables.  This study employed quantitative research design. The publicized PISA Mathematics Test was used to determine the competency of students in mathematics. The data was analyzed using Analysis of MOment Structures (AMOS). Findings revealed that structural model of students’ competence in applying mathematics in real world problems revealed interesting influence of the profile variables to the competency in mathematics.   It can be conveyed that better mother’s work status, higher educational level expected to complete, more confident and did not repeat kinder, have better competency in mathematics. The four variables that directly influenced the competence variables were also influenced with other profile variables such as family background. The family background and confidence level consistently had the highest total effect and indirect effect to the competence in mathematics.  Hence, this model can be used as guide in making programs in the classroom or curriculum in mathematics to develop students’ competency in mathematics.


Retos ◽  
2021 ◽  
Vol 44 ◽  
pp. 386-394
Author(s):  
José Antonio Ortiz Sánchez ◽  
José M. Ramírez Hurtado ◽  
Ignacio Contreras

  En los últimos años ha habido un elevado crecimiento de problemas de salud en las personas, tales como obesidad, sobrepeso, diabetes, etc. Una forma de combatir este problema es el desplazamiento activo. El objetivo de este trabajo es evaluar el efecto de la salud, el confort y la conciencia medioambiental sobre la intención de practicar desplazamiento activo, así como estudiar la invarianza factorial por sexo y edad. Para ello se diseñó un cuestionario y se distribuyó mediante un muestreo por conveniencia con efecto de bola de nieve, obteniéndose 448 respuestas válidas. Para el análisis se especificó y estimó un modelo de ecuaciones estructurales con AMOS. Los resultados permitieron verificar la fiabilidad y validez del modelo de medida y del modelo estructural. De igual modo, los resultados permitieron concluir que se cumple la invarianza factorial para la variable sexo, pero no se cumple la invarianza factorial estricta para la variable edad. Abstract. A growing of health problems in people have been in recent years, as obesity, overweight, diabetes, etc. Active commuting is a way to combat these problems. The objective of this work is to assess the effect of health, comfort and environmental awareness on behaviour intention to practice active commuting, as well as to study the factorial invariance by sex and age. For this purpose, a questionnaire was designed and distributed by means of a convenience sample with snowball effect. 448 responses were obtained from this sample. The specification and estimation of structural equation model with AMOS was designed for the analysis of the data. The results show that the reliability and validity of measurement model and structural model is verified. The results also show that factorial invariance by sex is verified but strict factorial invariance for age is not verified.


Author(s):  
Yalong Yuan ◽  
Min Yang ◽  
Zuoxian Gan ◽  
Jingxian Wu ◽  
Chengcheng Xu ◽  
...  

For decreasing the casualties and property losses in truck-involved fatal accidents, efforts to identify risk factors and their impacts on the fatal accidents are urgently needed. First, for scaling damage extent in fatal accident, truck occupant injury factor and accident size were selected from occupant- and crash- levels respectively. Then, a general structural model was built to explore the relationships between environmental, roadway, vehicle, driver factors and fatal accident severity. Afterwards, by analyzing 2010 data from the Trucks Involved in Fatal Accidents (TIFA) database, a weighted least squares (WLS) based structural equation model (SEM) was adopted to estimate the parameters of the general structural model. Significant differences between various risk factors determining truck occupant injury factors and accident severity were identified. The results indicate that environmental, roadway, vehicle, and driver factors all have statistically significant effects on the accident size and truck occupant injury factors. However, the extent to which these risk factors impact these two latent endogenous variables differ significantly. Measurement models including different latent risk factors and the corresponding observed variables are then analyzed. The results show that main indicators affecting accident severity are: environmental and roadway factors such as weather, surface conditions; vehicle factors such as truck weight and body type; and driver factors such as age, driving experience, and history of crashes or convictions. Finally, several countermeasures are suggested for truck manufactures and safety planners with the goal of reducing the number and severity of fatal accidents involving trucks.


2021 ◽  
pp. 49-74
Author(s):  
Joseph F. Hair ◽  
G. Tomas M. Hult ◽  
Christian M. Ringle ◽  
Marko Sarstedt ◽  
Nicholas P. Danks ◽  
...  

AbstractSEMinR is a software package developed for the R statistical environment (R Core Team, 2021). The package includes a user-friendly syntax for creating and estimating structural equation models using estimators such as partial least squares. In this chapter, we introduce the syntax to create, estimate, and report structural equation models using SEMinR. We demonstrate the four steps to specifying and estimating a structural equation model: (1) loading and cleaning the data, (2) specifying the measurement models, (3) specifying the structural model, and (4) estimating, bootstrapping, and summarizing the model. This chapter also describes how to export results and figures from R for professional, publication-quality reporting.


Nova Scientia ◽  
2021 ◽  
Vol 13 (26) ◽  
Author(s):  
Beatriz M Terán-Pérez ◽  
Cuitláhuac Valdez Lafarga ◽  
Alejandra Miranda Félix ◽  
Pedro Flores Leal

The study of Entrepreneurial Intention is essential to understand the beginning of the entrepreneurship process. The literature on academic entrepreneurship sustains a shortage of research related to how an individual, in the academic environment, develops the entrepreneurial intention of starting a spin-off. Starting from the Theory of Planned Behavior, the objective of the present study is to analyze the incidence of motivational antecedents (attitude, subjective norm, and perceived control) on Academic Entrepreneurial Intention and examine the effect of individual factors (creativity, perceived utility, self-confidence, business experience) and context (business experience, entrepreneurship training, and business environment) in said antecedents. Method:  The data collection was through a survey applied randomly to 172 academics from the Universidad Autónoma de Sinaloa in various areas of knowledge (technical and social). Data analysis was carried out using the multivariate Structural Equation Model technique, through the Partial Least Squares approach, for which the Smart PLS software was used. Results: The result of the structural equation model showed that the main antecedent of the academic entrepreneurial intention is the attitude towards entrepreneurship. This, in turn, is influenced by Creativity and Perceived Utility. Discussion: The research’s structural model allows predictive evidence of unobservable variables that influence entrepreneurial intention’s formation in the academic environment. Also, the findings present practical implications that are useful for university management to promote academic entrepreneurship.


2017 ◽  
Vol 12 (24) ◽  
Author(s):  
Juan Humberto Vela Quintero ◽  
Juan Rositas Martínez ◽  
José Fernando Hernández González

Abstract: This research aims to determine information regarding the level of job satisfaction of the Mexican Institutes of Technology (TecNM.) in northeastern México with a structural equation model. The methodology designed to explain job satisfaction level consisted of a survey questioner with 37 questions applied to a sample of 485 professors and administrators from the National Institutes of Technology located in Tamaulipas Mexico (Cd. Victoria, Matamoros, Nuevo Laredo), Nuevo León (Linares City) and Coahuila (Saltillo). The sample was random, stratified, and structured with questions mostly using a Likert scale. Six fundamental hypotheses were formulated for testing a structural equation model with job satisfaction as dependent variable. A database of cross section data was created with the sample, and processed with a statistical data analysis software called SmartPLS V. 2.0 (M3). The results of the structural model show that two of the five constructs are highly relevant and statistically significant on their impact on job satisfaction and they refer to the benefits received by employees and the working environment we live in institutions. It is concluded generally that the perception we have in relation to variables that influence job satisfaction are not significant as we thinkKeywords: job satisfaction, region, structural equation modelJEL: M12, R23Resumen. La presente investigación tuvo como objetivo conocer información respecto al nivel de satisfacción laboral de los Tecnológicos Nacionales de México (TecNM.), de la región Noreste de México mediante un modelo de ecuaciones estructurales. La metodología para conocer la satisfacción laboral, consistió en realizar encuestas con 37 preguntas a una muestra de 485 catedráticos y administrativos de los Tecnológicos Nacionales de México ubicados en Tamaulipas (Cd. Victoria, Matamoros, Nuevo Laredo), Nuevo León (Tecnológicos de Linares y Nuevo León) y Coahuila (Saltillo). La aplicación de los mismos fue de carácter aleatorio, estratificado, y de forma estructurada con preguntas en su mayoría mediante una escala Likert. Se formularon 6 hipótesis que consideramos fundamentales. Para comprobar, se diseñó un modelo de ecuaciones estructurales con la satisfacción laboral como variable dependiente. Con los datos de las encuestas, se creó una base de datos de corte transversal que se introdujo al software especializado en análisis de datos estadísticos denominado Smart PLS V. 2.0 (M3). Los resultados del modelo estadístico presentan que, dos de cinco constructos están relacionados fuertemente con una alta significancia directamente a la satisfacción laboral y éstos refieren a los beneficios que reciben los empleados y el ambiente laboral que se vive en las instituciones. Se concluye de manera general que, contrariamente a lo que pudiera esperarse, la percepción como variable de influencia en la satisfacción laboral no es significativa.Palabras clave: modelo de ecuaciones estructurales, region, satisfacción laboral


2019 ◽  
Vol 8 (3) ◽  
pp. 222
Author(s):  
IRA INDRIYANTI ◽  
G.K. GANDHIADI ◽  
MADE SUSILAWATI

Schizophrenia is a psychotic disorder characterized by major disorders in the mind and emotions. People with schizophrenia (ODS) can experience recurrence if they do not receive proper care. The latent variable used in this study was ODS reccurence. One method that can determine the relationship between latent variables and latent variables with the indicator is the partial least square structural equation model (PLS-SEM). This study was conducted to see how the structural model of ODS recurrence data and to know the factors that most influence ODS recurrence. The results of this study concluded that the resulting model was good enough with a large R-square value of 0.8577, but not all variables used in this study had a significant effect on ODS recurrence. ODS recurrence is significantly influenced by family support and community social support variables. While medication compliance and physician control regularity will not have a significant effect without family support. The worse treatment of families and communities around ODS recurrence will occur more often.


2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Agus Purwanto ◽  
Masduki Asbari ◽  
Mirza Prameswari ◽  
Rudy Pramono

The purpose of this study was to determine the effect of FSC Chain of Custody forest management, PEFC Sustainable Forest Management and ISO 38200 Chain of wood custody and wood-based products on the performance of the wood industry business in Indonesia performance indicators namely customer satisfaction, increased sales and productivity. This research was conducted in several companies that process wood or use wood as the main material in Indonesia with 400 respondents. Respondents are wood industry employees as top management, managers and staff who have a planor have implemented FSC, PEFC and ISO 38200. The background of this study is due to the lack of PEFC, FSC and ISO 38200 research on wood in Indonesia. Data collection was carried out by distributing electronic online questionnaires in August to November 2019 and analyzing data processing using Structural Equation Model (SEM) and Linear Structural Model (LISREL) software version 8.70. The results of the analysis show that FSC Chain of Custody, PEFC Sustainable Forest Management and ISO 38200 Chain of custody from wood and wood-based affect the business significantly and positively such as increased customer satisfaction, increased sales and increased productivity.Keywords: FSC, Forest Management, ISO 38200, PEFC.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengelolaan hutan FSC Chain of Custody, PEFC Sustainable Forest Management dan ISO 38200 Chain of custody kayu dan produk berbasis kayu terhadap kinerja bisnis industri kayu di Indonesia indikator kinerja yaitu kepuasan Pelanggan, peningkatan penjualan  dan produktivitas. Penelitian ini dilakukan di beberapa perusahaan yang mengolah kayu atau menggunakan kayu sebagai bahan utama di Indonesia dengan 400 responden. Responden adalah karyawan industri kayu sebagai manajemen puncak, manajer dan staf yang memiliki planor telah menerapkan FSC, PEFC dan ISO 38200. Latar belakang penelitian ini adalah karena kurangnya penelitian PEFC, FSC dan ISO 38200 pada kayu di Indonesia. Pengumpulan data dilakukan dengan mendistribusikan kuesioner online elektronik pada Agustus hingga November 2019 dan menganalisis pemrosesan data menggunakan Structural Equation Model (SEM) dan software Linear Structural Model (LISREL) versi 8.70. Hasil analisis menunjukkan bahwa FSC Chain of Custody, PEFC Sustainable Forest Management dan ISO 38200 Chain of custody dari kayu dan berbahan dasar kayu mempengaruhi bisnis secara signifikan dan positif seperti peningkatan kepuasan pelanggan, Peningkatan penjualan dan peningkatan produktivitas.Kata Kunci: FSC, ISO 38200, PEFC, Pengelolaan Hutan. 


Author(s):  
Rinda Noviyanti ◽  
. Nurhasanah

ABSTRACTThe majority of fishermen in the area of Banten Bayare traditional and small fishermen. In order to face the competition of the free trade market era, this research tries to assess the condition of self-capacity from the aspect of knowledge, skills and attitude of the fisherman in accordance with the criteria of Indonesian National Work Competence Standards (SKKNI). With the analysis approach of relationship structure model using Partial Least Square-Structural Equation Model (PLS-SEM), it is examined the aspect that significantly affect the competence of traditional fishermen. Result of structural model analysis used, the skill is the aspect thathas real effect to the competence of the fisherman compared the aspect of knowledge and the self-attitude. This indicates if traditional fishermen are more formed from direct work experience, than the formal and informal education aspects. In general, the standard of competence of traditional fishermen in Banten Bay is still low.Keywords: attitude, competence, knowledge, PLS-SEM, skillsABSTRAKKeberadaan nelayan di Teluk Banten merupakan mayoritas nelayan tradisonal dan kecil dengan alat tangkap, cara operasi penangkapan dan kapal sederhana serta tingkat pendidikan yang sangat rendah. Konflik antara nelayan tradisional dengan pengguna alat tangkap yang dilarang sering terjadi.  Bantuan alat tangkap, kapal, modal sering tidak termanfaatkan dengan optimal. Berdasarkan Standar Kompetensi Kerja Nasional Indonesia (SKKNI), ada tiga faktor utama untuk kompetensi tenaga kerja yaitu pengetahuan, keterampilan, dan sikap diri.  Penelitian ini ditujukan untuk mengkaji struktur hubungan ketiga faktor tersebut yang berpengaruh nyata terhadap kompetensi nelayan tradisional dan kecil di Teluk Banten dengan menggunakan analisa Partial Least Square - Structural Equation Model (PLS-SEM). Keterampilan merupakan faktor berpengaruh nyata terhadap kompetensi dibandingkan pengetahuan dan sikap diri nelayan.  Sementara aspek pengetahuan sangat berpengaruh terhadap keterampilan dan sikap diri. Secara umum standar kompetensi nelayan tradisional yang meliputi keterampilan, pengetahuan, dan sikap diri di Teluk Banten masih rendah.Kata kunci: sikap, kompetensi, pengetahuan, PLS-SEM, keterampilan


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