scholarly journals Optimizing of the Independence role on Performance Increase through the Comfortness of Auditors of Local Governments

2018 ◽  
Vol 73 ◽  
pp. 09015
Author(s):  
Lismawati ◽  
Rohman Abdul ◽  
Chariri Anis
Keyword(s):  
Local Governments ◽  
Structural Equation ◽  
Equation Model ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Postal Services ◽  
The One ◽  
Relationship Of ◽  
The Relationship

Inadequate implementation of the role of assurance and consulting internal auditor performance in making local governments has not been optimal.The study aims to verify the comfortness of auditors is able to mediate the relationship of the increase of the independence and the performance of the internal auditorsof local governments in Indonesia.The empirical evidencesare collected by the online and offline survey (through the postal services) to the internal auditors of local governments.By employing the one of structural equation model, namely the partial lease squares, the study finds that the comfortness of the auditors is able to mediate the relationship between the independence and the performance of the auditors.The findings of the study is expected to provide the idea of the development of local government auditors studies in Indonesia.

scholarly journals The Effect of Governance on International Trade and the Mediating Role of Business Regulations

2020 ◽  
Vol 2 (3) ◽  
pp. 39-52
Author(s):  
Shahedul Alam Khan
Keyword(s):  
International Trade ◽  
Structural Equation ◽  
Equation Model ◽  
Regulatory Environment ◽  
Mediating Role ◽  
Regulatory Bodies ◽  
Business Regulations ◽  
Relationship Of ◽  
The Relationship

The purpose of the study is to investigate the mediating role of business regulations in between the relationship of governance and international trade. Data were collected from 181 countries and the partial least squares structural equation model (PLS-SEM) was used to test the hypotheses. It was found that the business regulations practiced by a country significantly influence its international trade, but the governance of the country has a significant indirect influence on its international trade. A full mediation was evident from the results, where the indirect effect of governance on international trade was observed to be fully mediated by business regulations. The study will contribute to guiding governments and regulatory bodies to improve governance and business regulatory environment to facilitate international trade.

scholarly journals Travel Choice Component: Is The Price Important For Open Trip Tourists?

2020 ◽  
Vol 24 (2) ◽  
pp. 266
Author(s):  
Ika B. Suryaningsih, Kristian S. W. Nugraha, Deny K. Moelyadi
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Moderating Effect ◽  
Negative Coefficient ◽  
Travel Choice ◽  
Relationship Of ◽  
The Relationship

This study aims to prove the role of price moderation in the travel choice component, namely the relationship of destination, accommodation, travel companions, and duration of open trip travel choice. The sample used was 120 tourists who travelled using an open trip package. The analysis in this study is a structural equation model (SEM-PLS) with a moderating effect using the SMARTPLS 03 software. The results showed that the destination, travel companion, and duration variables significantly influence travel tour choices. The accommodation has a negative coefficient but does not have a significant effect on travel choice. The price moderation coefficient also affects the strengthening of the relationship of destination, travel companions, and duration with travel choice. However, price moderation weakens the bond between accommodation and travel options.

PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 474
Author(s):  
Fipitriany Any
Keyword(s):  
Leadership Style ◽  
University Governance ◽  
Primary Data ◽  
Study Program ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Analysis Models ◽  
Relationship Of ◽  
Role Ethics

ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.Keywords        Role, Ethics, Independence, Internal Auditor, Leadership Style, Good University Governance  ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh peran, etika, dan independensi auditor internal dalam menerapkan good university governance (GUG) dengan gaya kepemimpinan sebagai variabel moderasi. Model analisis regresi linier berganda dan regresi moderasi digunakan untuk menguji hipotesis. Data primer diperoleh melalui kuesioner yang dibagikan kepada responden, yaitu dekan dan ketua program studi di Universitas Bina Darma dan Universitas MuhammadiyahPalembang. Hasil penelitian ini menunjukkan bahwa instrumen dalam setiap variabel terbukti valid dan dapat diandalkan. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa secara simultan variabel peran, etika, dan independensi auditor internal berpengaruh positif dan signifikan dalam penerapan good university governance (GUG). Hasil ini memberikan pembenaran atau pengesahan kebenaran teoretis yang digunakan sebagai referensi teoretis dari Teori Penatalayanan dan Teori Sikap dan Perilaku. Berdasarkan uji parsial, peran auditor tidak secara signifikan mempengaruhi variabel GUG, tetapi variabel etika dan independensi ditemukan signifikan dalam mempengaruhi GUG. Gaya kepemimpinan negatif dan tidak signifikan dalam memoderasi peran auditor internal dan GUC dan juga independensi auditor internal dan GUC. Gaya kepemimpinan ditemukan menjadi positif dan tidak signifikan dalam memoderasi hubungan etika auditor internal dan GUC Kata Kunci            Peran, Etika, Independensi, Auditor Internal, Gaya Kepemimpinan, Tata Kelola Universitas

scholarly journals Socio-legal studies and the humanities – law, interdisciplinarity and integrity

2009 ◽  
Vol 5 (3) ◽  
pp. 243-261 ◽  
Author(s):  
Melanie L. Williams
Keyword(s):  
Human Experience ◽  
Normative Values ◽  
Moral Sensibility ◽  
Hard Data ◽  
Legal Studies ◽  
Psychological Significance ◽  
The One ◽  
Relationship Of ◽  
The Relationship

This paper was delivered as a plenary lecture, designed to respond to the one-day special conference focus upon links between socio-legal studies and the humanities.1 The paper focuses in particular upon the relationship between law and the humanities. It may be argued that the role of empirically sourced socio-legal research is well accepted, given its tangible utility in terms of producing hard data which can inform and transform policy perspectives. However, scholarly speculation about the relationship between law and the humanities ranges from the indulgent to the hostile. In particular, legal scholars aligning themselves as ‘black letter’ commentators express strong opinions about such links, suggesting that scholarship purporting to establish links between the two fields is essentially spurious, bearing in mind the purposive role of law as a problem-solving mechanism. The paper sets out to challenge such assertions, indicating the natural connections between the two fields and the philosophical necessity of continued interaction, given the fact that certain aspects of human experience and nature cannot be plumbed by doctrine or empiricism or even by combinations of the two. Law must be understood to stand at the nexus of human experience, in a relationship of integrity, where the word is understood to mean both morally principled and culturally integrated. In particular, the development of human qualities, of character and moral sensibility informing normative values – and, ultimately, engagement with the world of law – is a process of subtle cultural as well as psychological significance, and may benefit from interrogation deriving from the wider fields of human discourse.

The effect of perceived organisational politics on organisational silence through organisational cynicism: Moderator role of perceived support

2018 ◽  
pp. 1-20 ◽  
Author(s):  
Hadi A. AL-Abrrow
Keyword(s):  
Structural Equation ◽  
Survey Design ◽  
Equation Model ◽  
Public Hospitals ◽  
Perceived Support ◽  
Mediating Role ◽  
Moderator Role ◽  
The Relationship ◽  
Organisational Politics

AbstractThis study examines the effect of perceived organisational politics on organisational silence through the mediating role of organisational cynicism. In addition, it tests the effect of perceived support on this relationship. A quantitative (questionnaire survey) design was used to gather data from 346 employees in three public hospitals in Iraq. The structural equation model was used for data analysis. The results demonstrate that all the major hypotheses were accepted, and important role of perceived support in reversing the positive relationship between perceived organisational politics and organisational cynicism was also highlighted. Furthermore, the mediating role was clear in terms of organisational cynicism and the relationship between perceived organisational politics and organisational silence.

scholarly journals The Determinant Factors of Omnichannel Service Adoption in Jakarta

2019 ◽  
pp. 1-12
Author(s):  
Wenny Rukmana ◽  
Hermawan Susyanto ◽  
Antonio . ◽  
Ina Agustini Murwani
Keyword(s):  
Structural Equation ◽  
Positive Influence ◽  
Equation Model ◽  
Moderating Effects ◽  
Service Adoption ◽  
Channel Choice ◽  
Channel Integration ◽  
Object Based ◽  
Relationship Of ◽  
The Relationship

Along with the development of technology in retail, consumers have increased their expectation about experience convenience in retail. Starting with the growth of various platform, the next development is the experience that combined both offline and online service known as Omnichannel. The Omnichannel Service Adoption is explained by Wixom Model shows the relationship of object-based beliefs, channel integration quality, perceived fluency, and internal and external usage experience as moderating effects of perceived fluency. The adoption of Omnichannel is important to deliver a consistency of data and user experience compared to multichannel. The research uses quantitative approach with Structural Equation Model (SEM) PLS for data analytic. The population is referred to Berrybenka, a prominent fashion e-commerce in Jakarta, customers. The result shows that Breadth Channel Choice, Channel Service Transparency, Content Consistency and Process Consistency have a significant and positive influence on perceived fluency. The implication and limitation of the research are also highlighted.

scholarly journals The effect of motivation of success of university students on personal-professional competence: Mediation role of lifelong learning tendency

2020 ◽  
Vol 9 (3) ◽  
pp. 583
Author(s):  
Halil Ekşi ◽  
Mustafa Özgenel ◽  
Esin Metlilo
Keyword(s):  
University Students ◽  
Lifelong Learning ◽  
Structural Equation ◽  
Professional Competence ◽  
Equation Model ◽  
Professional Competencies ◽  
Competence Motivation ◽  
The Relationship ◽  
Positive Significant Correlation

In this study, the relationship between motivations for success, personal-professional competencies and lifelong learning tendencies of university students were investigated. The study group consists of 344 University students from Turkey and Kosovo. In this research, the collection of data was done by “Personal-Professional Competencies Perception Scale, “Success Oriented Motivation Scale” and “Lifelong Learning Tendency Scale”. In order to determine the relationship between variables in the analysis of the data, correlation analysis was performed and tested with the structural equation model. According to the results of the research; there was a positive significant correlation between motivation for success and personal professional competence, and a positive significant relationship between lifelong learning and personal-professional competence. Motivation for success positively affects personal-professional competencies and lifelong learning tendencies. It has been determined that lifelong learning tendency is a partial tool in this relationship.

scholarly journals Gender roles and dating violence: A mediator role of moral disengagement

2020 ◽  
Vol 10 (2) ◽  
pp. 169-183
Author(s):  
Ahmet Erdem ◽  
Fuad Bakioğlu
Keyword(s):  
Gender Roles ◽  
Dating Violence ◽  
Structural Equation ◽  
Moral Disengagement ◽  
Relevant Literature ◽  
Equation Model ◽  
Equation Modeling ◽  
Mediator Role ◽  
The Relationship

The aim of this study was to investigate the mediator role of moral disengagement in the relationship between gender roles and dating violence. Participants were 425 university students [310 (72.9%) female, 115 (27.1%) male, Mage = 20.68 years, SD = 2.21] who completed questionnaires package involving the Gender Roles Attitudes Scale, the Attitudes toward Dating Violence Scales, and the Moral Disengagement Scale. The data were analyzed using structural equation modeling. A bootstrapping analysis was conducted in order to determine any indirect effects. The results showed that gender roles predicted moral disengagement and dating violence negatively, and that moral disengagement predicted dating violence positively. It was further found that the structural equation model that proposed that gender roles had a direct and an indirect effect through moral disengagement on dating violence was confirmed. The results of the study were discussed in the light of relevant literature, and suggestions for future studies were made.

The Use of Blood Money in the Establishment of Non-Justice: Necrodomination and Resistance

2019 ◽  
pp. 160-186
Author(s):  
Cem Özatalay ◽  
Gözde Aytemur Nüfusçu ◽  
Gülistan Zeren
Keyword(s):  
Social Hierarchy ◽  
Judicial Process ◽  
The Social ◽  
Blood Money ◽  
Perpetrators And Victims ◽  
The One ◽  
The Right ◽  
Relationship Of ◽  
The Relationship

The use of blood money by powerful people during the judicial process following different kinds of homicides (workplace homicides, state homicides, gun homicides and so on) has become commonplace within the neoliberal context. Based on data obtained from five cases in Turkey, this chapter shows, on the one hand, how the use of blood money serves as an effective tool in the hands of powerful people to consolidate power relations, particularly necropower, as well as the relationship of domination, which rests upon class and identity-based inequalities. The analysis indicates that the blood money offers made by powerful people allows them to minimize potential penalties within penal courts and also to keep their privileged positions in the social hierarchy by purchasing the ‘right to kill’. On the other hand, the resistance of the oppressed and aggrieved people to the subjugation of life to the power of death is analysed with a particular focus on the role of power asymmetries between perpetrators and victims and their unequal positions in the social hierarchy. This conflictual relationship, which we qualify as an expression of necrodomination, offers novel insights into Turkey’s historically shaped system of domination.

scholarly journals The role of perceived stress and cognitive function on the relationship between neuroticism and depression among the elderly: a structural equation model approach

2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Mukda Banjongrewadee ◽  
Nahathai Wongpakaran ◽  
Tinakon Wongpakaran ◽  
Tanyong Pipanmekaporn ◽  
Yodying Punjasawadwong ◽  
...  
Keyword(s):  
Cognitive Function ◽  
Structural Equation Model ◽  
Perceived Stress ◽  
Structural Equation ◽  
The Elderly ◽  
Equation Model ◽  
The Relationship ◽  
Model Approach
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