scholarly journals Relationship between auditor integrity and organizational commitment to fraud prevention

2020 ◽  
Vol 5 (2) ◽  
pp. 315-325
Author(s):  
Mohammad Husen Rifai ◽  
Agus Widodo Mardijuwono
Keyword(s):  
Organizational Commitment ◽  
Partial Least Square ◽  
Least Square ◽  
Internal Auditor ◽  
Fraud Prevention ◽  
Content Type ◽  
Internal Auditors ◽  
Partial Least Square Analysis ◽  
The Impact ◽  
Insight Into

PurposeThe purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.Design/methodology/approachThis research was conducted using questionnaires distributed to all internal auditors who worked at East Java Representatives Office of Indonesia’s National Government Internal Auditor. One hundred and thirteen questionnaires were distributed, and fifty-seven questionnaires were received, and all have validity eligible to use in this research. The hypothesis of this research was tested using the partial least square analysis with WarpPLS version 6.0 software.FindingsThe result of this research found that auditor’s integrity and organizational commitment affect positively to fraud prevention.Originality/valueUsing government internal auditors, this study believed, brings a new insight into government internal auditor behavior.

scholarly journals Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

2019 ◽  
Vol 19 (2) ◽  
pp. 141
Author(s):  
Theresia Mentari ◽  
Gugus Irianto ◽  
Rosidi Rosidi
Keyword(s):  
Organizational Culture ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Research Support ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Impact

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.

scholarly journals Can store image moderate the influence of religiosity level on shopping orientation and customers’ behavior in Indonesia?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ririn Tri Ratnasari ◽  
Ulfa Fadilatul Ula ◽  
Raditya Sukmana
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Shopping Behavior ◽  
Store Image ◽  
Retail Sector ◽  
Content Type ◽  
Partial Least Square Analysis ◽  
Shopping Orientation ◽  
And Behavior ◽  
The Impact

Purpose This study aims to investigate the effects of religiosity level on the shopping orientation and behavior of Muslim customers and how to store image moderates this relationship. Design/methodology/approach This study uses a positive approach and partial least square analysis technique on samples of Muslim customers in major cities in Indonesia, who have purchased products in the Syariah supermarket such as Sakinah Supermarket and 212 supermarkets at least twice within the past three months. The sampling method used in this study is convenience sampling, with a total of 117 respondents. Findings The results reveal that religiosity level significantly affects the Muslim customers’ shopping orientation subsequently impacts consumer shopping behavior. The result is in line with the rising trend by a society that begins to define successful businesses that touch upon the spiritual aspects of the shoppers. Customers with higher religiosity prefer higher quality products and customers who have lesser levels of religiosity establish different shopping characteristics and behavior. This eventually forms an orientation in shopping behavior. Furthermore, it is found that the store image significantly strengthens the influence of the impact of shopping orientations on Muslim customers’ behavior. Practical implications Marketers can increase the image of Islamic stores by implementing the principle of a smile, greeting, address to every customer who shops, managing the cashier queue to prevent ikhtilath (meeting between men and women) and adding decorations and calligraphy ornaments. Marketers can create membership cards, posters or billboards about the products that are being discounted or promoted to increase customer numbers image enhancement. Originality/value This study used specific variables that represent religiosity in the retail sector. It offers an analysis of how Muslim customers’ religiosity can affect their shopping orientation and behavior. The study is conducted in Indonesia, where research on this topic is still limited.

Customer satisfaction with sommelier services of upscale Chinese restaurants in Hong Kong

2019 ◽  
Vol 31 (4) ◽  
pp. 532-554 ◽  
Author(s):  
Tommy Lau ◽  
Man Lai Cheung ◽  
Guilherme D. Pires ◽  
Carol Chan
Keyword(s):  
Hong Kong ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Content Type ◽  
The Impact

Purpose The abolishment of the wine tax in Hong Kong has led to increased wine consumption and increased demand for wine-related professionals, such as sommeliers. Yet the importance of sommeliers’ value-adding performance in the context of upscale Chinese restaurants has not been examined. To address this gap, the SERVQUAL framework is adopted to examine the influence of sommeliers’ service quality (SQ) on customer satisfaction (CS) and loyalty in the context of upscale Chinese restaurants in Hong Kong. Design/methodology/approach The survey method is used to collect data from 302 units of the population of interest, partial least square-structural equation modelling (PLS-SEM) is used to test the links between constructs. Findings Four of the seven dimensions of sommeliers’ service quality, namely, empathy, tangibles, credibility and assurance, have a significant positive impact on customer satisfaction and customer loyalty, whereas the impact of perceived value and responsiveness on customer satisfaction and customer loyalty is positive but only marginally significant. Reliability has a weak and non-significant impact on customer satisfaction and customer loyalty. Research limitations/implications Examining a small number of upscale Chinese restaurants in Hong Kong limits generalisation of the findings to other contexts. Replication of the research in different contexts will enhance generalizability. In terms of implications, the discussion highlights the importance of sommeliers’ service performance on customers’ SQ perceptions SQ, CS and loyalty, all of which are important variables for restaurateurs. Originality/value To the best of the authors’ knowledge, this is the first study of the influence of the quality of sommelier’s SQ on CS and loyalty in upscale Chinese restaurants in Hong Kong. Given the lack of attention to this service role in the literature, the study contributes theory from which further understanding can develop.

scholarly journals PENGARUH SERVANT LEADERSHIP TERHADAP KOMITMEN ORGANISASIONAL DAN KINERJA PEGAWAI (Studi pada Pegawai Negeri Sipil di RSUD Wangaya Kota Denpasar)

2017 ◽  
pp. 2731
Author(s):  
I Gede Hendry Kamanjaya ◽  
Wayan Gede Supartha ◽  
IG.A. Manuati Dewi
Keyword(s):  
Organizational Commitment ◽  
Servant Leadership ◽  
Structural Equation ◽  
Employee Performance ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Inferential Analysis ◽  
The Impact

This study is focused to analyze the impact of servant leadership on employee performance in relation to the organizational commitment mediation. It is a causality research, providing an explanation and understanding about the impact of servant leadership on employee performance and the impact of servant leadership on organizational commitment. The sample of the research are 90 civil servants in Wangaya General Hospital as the respondents. In this study questionares are used as instuments of the research. Descriptive and inferential analysis were applied as method of analysis and Structural Equation Model-Partial Least Square (SEM-PLS) as a tool. The result is that servant leadership does not have any significant effect on employees performance, servant leadership has a positive and significant effect on organizational commitment, organizational commitment has positive and significant effect on employee performance, and the impact on servant leadership and employee performance through the role of organizational commitment as mediating variable is supported.

scholarly journals ROLE CONFLICT AND ROLE AMBIGUITY ON LOCAL GOVERNMENT INTERNAL AUDITORS: THE DETERMINANT AND IMPACTS

2016 ◽  
Vol 31 (1) ◽  
pp. 63
Author(s):  
Agil Novriansa ◽  
Bambang Riyanto
Keyword(s):  
Local Government ◽  
Job Performance ◽  
Role Conflict ◽  
Role Ambiguity ◽  
Negative Impact ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Internal Auditors ◽  
The Impact

The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.Keywords: role conflict, role ambiguity, local government, internal auditors

Your network is your net worth: political ties and innovation performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Farrukh ◽  
Ali Raza ◽  
Abdul Waheed
Keyword(s):  
Partial Least Square ◽  
Innovation Performance ◽  
Least Square ◽  
Equation Modeling ◽  
Unique Contribution ◽  
Content Type ◽  
Net Worth ◽  
Political Ties ◽  
The Impact

PurposeBased on the social network theory, this study investigates the impact of political ties on innovation performance. Besides, this study also tests a mediation role of absorptive capacity (AC) and a moderation role of technology turbulence.Design/methodology/approachA hypothetico-deductive approach is adopted to test the hypotheses. Data were collected from the small and medium enterprises (SMEs) managers/owners through a structured questionnaire.FindingsPartial least square structural equation modeling technique is used to analyze the hypothesized relationships; the findings showed that political ties significantly impact the innovation performance, and this relationship is mediated by AC. Moreover, technological turbulence moderated the relationship between political ties and innovation performance.Originality/valueDespite the increasing attention to the role of networking in improving innovation, there is a scarcity of studies on the role of political ties, AC and technology turbulence in fostering organizational innovation; thus, this study is a unique contribution to literature.

Role of halal literacy and religiosity in buying intention of halal branded food products in India

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Adil Khan ◽  
Mohd Yasir Arafat ◽  
Mohammad Khalid Azam
Keyword(s):  
Structural Equation ◽  
Research Work ◽  
Food Products ◽  
Partial Least Square ◽  
Least Square ◽  
Muslim Population ◽  
Content Type ◽  
Test Of Hypotheses ◽  
Halal Food ◽  
The Impact

Purpose This study aims to investigate the influence of religiosity (intrinsic and extrinsic) and halal literacy on the intention of Muslim consumers to purchase halal branded food products in India. An extended version of the theory of planned behaviour (TPB) was used as a framework. Apart from religiosity and halal literacy, the influence of attitude, social norms and perceived behavioural control of halal on buying intention were also tested. Design/methodology/approach The study uses a survey design. The data were collected from 350 individual respondents, using a closed-ended, structured questionnaire. The quality of the measurement model has been assessed through reliability testing, factor loading, average variance extracted and Fornell-Larcker criterion. The test of hypotheses was conducted by performing the partial least square structural equation modelling. Findings The result of hypotheses testing shows that both intrinsic and extrinsic types of religiosities did not have a direct influence on buying intention. However, religiosity (extrinsic and intrinsic) and halal literacy have significant relationships with most of the antecedents of the intention of the TPB. In addition, both kinds of religiosities (extrinsic and intrinsic) and halal literacy had a significant indirect effect (through TPB antecedents) on buying intention. Originality/value Muslim population in India is one of the largest in the world, yet there is a lack of popular halal branded food products in the market. Nevertheless, few researchers have attempted to study the consumer behaviour of the Muslim population for halal products in India. A large amount of research work on halal food behaviour is from countries such as Malaysia and Indonesia, where the Muslim population is in the majority and halal brands are already popular. Further, this paper studies the impact of dimensions of religiosity, which has been overlooked by researchers studying the halal food purchasing behaviour. The study also explores the impact of halal literacy, an understudied construct in halal marketing literature. The present study is amongst the earliest empirical research based on Muslim consumers in India on the topic of halal branded food products.

Forecasting the schedule performance resulting from the adoption of social distancing in construction projects

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hilary Omatule Onubi ◽  
Nor'Aini Yusof ◽  
Ahmad Sanusi Hassan ◽  
Ali Ahmed Salem Bahdad
Keyword(s):  
Construction Projects ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Content Type ◽  
Social Distancing ◽  
Schedule Performance ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

PurposeThe coronavirus disease 2019 (COVID-19) pandemic has had major impacts on the performance of construction projects that have adopted social distancing measures. This study examines the effect of social distancing measures on project schedule performance through job reorganization on construction project sites.Design/methodology/approachResponses were obtained through a survey of 154 construction projects and analysed using the partial least square structural equation modeling (PLS-SEM) technique.FindingsThe findings established that social distancing has a negative effect on schedule performance, social distancing has a positive effect on job re-organization and job re-organization has a positive effect on schedule performance. Additionally, the results indicate that job re-organization partially mediates the relationship between social distancing and schedule performance, while social distancing moderates the relationship between job re-organization and schedule performance with low social distancing having the stronger positive effect.Originality/valueThis study contributes theoretically to a greater understanding of the impact of adopting COVID-19 safety measures such as social distancing on the schedule performance of construction projects. The study also shows how social distancing could lead to schedule performance through job reorganization.

Accounting students' perceptions of work–life balance, accounting career image and intention to pursue accounting careers

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Saarce Elsye Hatane ◽  
Bernard Emerson ◽  
Olievia Soesanto ◽  
Ruth Arum Gunawan ◽  
Hatane Semuel
Keyword(s):  
Structural Equation ◽  
Least Square Method ◽  
Work Life ◽  
Partial Least Square ◽  
Least Square ◽  
Work Life Balance ◽  
Accounting Students ◽  
Life Balance ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.Design/methodology/approachThe study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi and Kalimantan, as the three most densely populated islands in Indonesia. The research model is analysed using partial least square method as a part of structural equation modelling.FindingsThere are positive and significant influences between work–life balance and the intention to pursue accounting career when supported by accounting career image. The positive perception of accounting career image motivates accounting students to pursue accounting careers. Accounting students argue that attaining a balance between work and personal life can improve positive perceptions of accounting careers, which drive them to pursue a career in accounting. Work–life balance is an essential factor due to the fact that it can, directly and indirectly, affect the intention to pursue accounting careers. In addition, positive image of accounting profession is found to be able to strengthen the positive influence of the work–life balance to pursue accounting careers.Research limitations/implicationsFurther studies can continue along the line of this study as the intention to choose an accounting career can change from time to time. In addition, the generational difference may create a discrepancy in perception and orientation in choosing accounting careers. Therefore, future studies should consider a broader scope and more updated objects.Practical implicationsThe findings suggest that working experience is an essential part for accounting students in choosing accounting careers, and so higher education institutions need to consider including field work-practice in their curriculums. Companies are also expected to prioritise work–life balance since it will motivate accounting students to choose an accounting career.Originality/valueThis study investigates the link between work–life balance and decisions to pursue accounting careers through accounting students' perceptions in Indonesia. This study combines the influences of work–life balance and accounting career image on the intention to pursue accounting careers in one model, in which accounting career image is the mediating variable in the indirect link of work–life balance.

Impact of hedonic motivation and corporate culture on the adoption of an information system

Kybernetes ◽  
2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Imane Beqqali Hassani ◽  
Razane Chroqui ◽  
Chafik Okar ◽  
Mohamed Talea ◽  
Ahmed Ouiddad
Keyword(s):  
Information System ◽  
Corporate Culture ◽  
Structural Model ◽  
Least Square Method ◽  
Measurement Model ◽  
Partial Least Square ◽  
Least Square ◽  
Adoption Process ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to evaluate the impact of corporate culture (CC) and hedonic motivation (HM) on the adoption of an information system (IS) inside a Moroccan company. To do so, the authors have combined and merged the “unified theory of acceptance and use of technology 2” along with the “Nguyen and Aoyama’s model” that covers the subject of CC. Later, the authors tested the research model within a Moroccan company. Design/methodology/approach In the present work, the authors used a quantitative analysis approach. Survey data were collected through oral interviews and analysis was performed based on the “partial least square” method, over a 94 sample of direct IS users. Findings The findings of the present investigation demonstrate the reliability and the validity of the established measurement model. Concerning the structural model, results support all hypotheses but with different effect size. The conclusion that can be extracted from this study is that CC and HM are important factors in the adoption process within the Moroccan firm. Originality/value This study enhances the understanding of the major factors affecting the adoption of an IS in a developing country. While several studies on adoption have been conducted, this study’s originality and contribution lays in the examination of the rarely evaluated factors: HM and CC.

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