scholarly journals The Moderating Effect of Gender on the Relationship Between Intellectual Capital and Audit Quality

2019 ◽  
Vol 6 (9) ◽  
pp. 105-115
Author(s):  
Williams Kwasi Peprah
Keyword(s):  
Intellectual Capital ◽  
Audit Quality ◽  
Sampling Technique ◽  
Moderating Effect ◽  
Correlational Design ◽  
Structural Capital ◽  
Convenience Sampling ◽  
The Relationship ◽  
Chartered Accountants

In our globe today, the auditing profession is under scrutiny. This is because of how audit quality can be ensured, obtained, and maintained. The problem of audit quality is discussed from the viewpoint of intellectual capital and the interaction of the gender of the auditor. Audit quality consists of auditors’ competence and independent, while intellectual capital is made up of human capital, rational capital, and structural capital. This research was a correlational design which applied self-constructed questionnaires with Cronbach alpha of 0.82 and 0.75 for intellectual capital and audit quality respectively.  Using a convenience sampling technique, 354(8%) out of 4,390 registered chartered accountants with Chartered Institute of Accountants, Ghana (ICA, GH) who were practicing auditors were used in this study. The study respondents were made up of 191 (54%) males and 163 females, of which 210 (59.3%) had attained degrees, and 144 (40.7%) had an MBA. The study used PROCESS v3.2 and Andrew Haye model 1 to establish the regression and the moderating effect. The results of the study disclosed that there is a high positive significant relationship between intellectual capital and audit quality, and intellectual capital can predict audit quality by 53.68%. Also, there is an enhancing moderating effect of gender on the relationship between intellectual capital and audit quality but not statistically significant. The study recommends that the role of the auditor on audit quality and their intellectual capital must not be differentiated. Therefore, attention must not be placed on the gender of the auditor to give a quality audit.

A Study on the Effect of Intellectual Capital on the Organizational Performance of Banking Sector in Malaysia

2015 ◽  
pp. 254-266
Author(s):  
Muhammad Khalique
Keyword(s):  
Organizational Performance ◽  
Intellectual Capital ◽  
Banking Sector ◽  
Sampling Technique ◽  
Structural Capital ◽  
Strategic Assets ◽  
Customer Capital ◽  
Knowledge Intensive ◽  
Technological Capital

In the twenty first century, intellectual capital appears as one of the most important strategic assets for the success of knowledge-intensive organizations. The aim of this chapter is to examine the effect of intellectual capital on the organizational performance of banking sector operating in Kuching Malaysia. In this study, Integrated Intellectual Capital Model (IICM) is used to test the role of intellectual capital in banking sector in Kuching. This model is based on human capital, customer capital, structural capital, social capital, technological capital, and spiritual capital. This study uses a sample of 300 participants employed in banking sector to examine the role of intellectual capital. A convenience sampling technique is used to select the respondents. To achieve the objective of this study, seven research hypotheses are constructed. Multiple regression analysis is used to test the proposed research hypotheses. The findings demonstrate that all the proposed research hypotheses are not supported. The findings of this study are contrary to the previous studies. However, this study opens a new discussion in intellectual capital field. This study demands further empirical researches to affirm the role of intellectual capital in the knowledge-intensive organization.

Examining the Relevance of Intellectual Capital in Improving the Entrepreneurial Propensity Among Indians

2020 ◽  
Vol 16 (1) ◽  
pp. 123-140 ◽  
Author(s):  
Ahmed Musa Khan ◽  
Mohd Yasir Arafat ◽  
Mohd Anas Raushan ◽  
Imran Saleem
Keyword(s):  
Intellectual Capital ◽  
Adult Population ◽  
Large Data ◽  
Entrepreneurial Intention ◽  
Data Set ◽  
Structural Capital ◽  
Large Data Set ◽  
Start Up ◽  
The Relationship

Intellectual capital is considered as knowledge which can transform into value. Recently, it has gained currency in the field of innovation and entrepreneurship. Only a handful of studies have been conducted to examine the role of intellectual capital in explaining the venture creation process. The main aim of this study is to examine the influence of intellectual capital on start-up. A large data set of Adult Population Survey (APS) provided by the Global Entrepreneurship Monitor (GEM) used. The logistic regression technique was used to analyze the effect of intellectual capital on entrepreneurial intention. The finding suggests that policymakers should frame policy and programs focused on developing human capital, structural capital and encourage interaction between existing and potential entrepreneurs so that entrepreneurship can be boosted. This study is also among the few studies measuring the relationship between intellectual capital and entrepreneurial intention. A systematic literature survey shows that only small numbers of researches, based on large data set, have been conducted in developing countries like India.

scholarly journals Impact of Intellectual Capital on Firm Value: The Moderating Role of Managerial Ownership

2019 ◽  
Author(s):  
Aftab Ahmed ◽  
Muhammad Kashif Khurshid ◽  
Muhammad Usman Yousaf
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Market Competition ◽  
Value Added ◽  
Sampling Technique ◽  
Systematic Sampling ◽  
Managerial Ownership ◽  
The Relationship ◽  
Moderating Role

Rapidly changing dynamics of globalization and increasing market competition are causing the companies all around the world confronting several new challenges and opportunities. To be competitive and successful apart from relative importance of physical resources, companies must adapt modern strategies and policies regarding market flexibility and development. The purpose of this study is to empirically investigate the relationship between intellectual capital and firm value. Furthermore, the moderating role of managerial ownership has been evaluated with the help of regression analysis. The sample included the panel data taken from non-financial firms listed on Pakistan stock exchange (PSX) covering the period 2010-2015. A sample of 79 firms out of 384 firms have been selected with the help of systematic sampling technique. VAIC (Value Added Intellectual Coefficient) model has been used for the calculation of intellectual capital. Tobin's Q has been taken as a measure of firm value. Managerial ownership has been tested as moderator. Based on data analysis, it is concluded that the relationship between intellectual capital and firm value is positively significant. It is also concluded that managerial ownership moderates the relationship between intellectual capital and firm value negatively.

Intellectual capital and performance of automotive manufacturers: the role of strategic thinking

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nagwan Abdulwahab Alqershi ◽  
Wan Fauzia Wan Yusoff ◽  
Md Asrul Nasid Bin Masrom ◽  
Norhadilah Binti Abdul Hamid ◽  
Sany Sanuri Mohd Mokhtar ◽  
...  
Keyword(s):  
Intellectual Capital ◽  
Structural Equation ◽  
Strategic Thinking ◽  
Moderating Effect ◽  
Manufacturing Firm ◽  
Automotive Manufacturing ◽  
Content Type ◽  
And Performance ◽  
The Relationship

PurposeThe purpose of this paper is to investigate the influence of intellectual capital (IC) on the performance of Malaysian automotive manufacturing firms. It also examines the role of strategic thinking (ST) as a moderating variable in the relationship between IC and performance in these firms.Design/methodology/approachThis study used a quantitative approach, with an initial sample of 228 firms in Malaysia. Partial least squares structural equation modelling (PLS-SEM) was employed to test the study hypotheses.FindingsThe results of the PLS-SEM analysis are as follows: Human capital (HC) and relational capital (RC) have significant effect on performance, but not structural capital (SC). ST has no moderating effect on the relationship between RC or SC and performance although it does moderate the relationship between performance and HC.Research limitations/implicationsTogether with the government, CEOs hold responsibility for ensuring that organizations practice effective ST and IC. With the assistance of government, CEOs should exert every effort to be leaders in this matter. In addition, CEOs of automotive manufacturing firm should reduce their emphasis on classical ways of managing organizations processes.Practical implicationsThe findings offer guidance to automotive firms considering how to develop IC and ST to improve performance, especially in Malaysia and Southeast Asia.Originality/valueThis is the first study to examine the moderating effect of ST on the relationship between IC and performance worldwide.

scholarly journals Procrastination and Work Productivity of Academic Staff: Implications to the Institution

2021 ◽  
Vol 9 (1) ◽  
pp. 46-53
Author(s):  
John Mark R. Asio
Keyword(s):  
Direct Relationship ◽  
Tertiary Education ◽  
Academic Staff ◽  
Work Productivity ◽  
Sampling Technique ◽  
Education Institution ◽  
Correlational Design ◽  
Civil Status ◽  
Convenience Sampling ◽  
The Relationship

Procrastination in the academic institution is not new since it prevails from students even to staff. This might create problems, especially in the individual’s output. This study analyzed the relationship, procrastination level, and the work productivity of academic staff from a tertiary education institution in Central Luzon, Philippines. Using a convenience sampling technique, 70 academic staff took part in the survey. This study used a descriptive-correlational design with an adapted questionnaire from McCloskey (2011) and Buuri (2015) as an instrument. For the statistical analysis, the study used SPSS 23 to analyze the gathered data. The study found that the academic staff “often” subject themselves to procrastination, and they “agree” that they are productive in their work. There were significant differences found in the procrastination level and work productivity of the academic staff when grouped according to sex, civil status, and years in service. In terms of relationship, the study confirmed a low direct relationship between the level of procrastination and work productivity of the academic staff. Based on the aforementioned results, the researcher provided some implications for the institution to consider.

scholarly journals Pengaruh Voice Behavior pada Creative Performance dengan Stressors sebagai Variabel Pemoderasi

2018 ◽  
Vol 1 (1) ◽  
pp. 93-107
Author(s):  
Toni Sulistyo ◽  
Susanto Tirtoprojo
Keyword(s):  
Mass Media ◽  
Sampling Method ◽  
Sampling Technique ◽  
Hierarchical Regression ◽  
Voice Behavior ◽  
Creative Performance ◽  
Media Companies ◽  
Convenience Sampling ◽  
The Relationship

This study attempts to determine: 1) Influence of voice behavior on creative performance. 2) The moderation role of challenge stressors on the relationship between voice behavior and creative performance. 3) The moderation role of hindrance stressors on the relationship between voice behavior in creative performance. The population of this study were employees of mass media companies in Surakarta using convenience sampling method with a population of mass media companies and a sample of 150 employees. The sampling technique in this study uses the convenience sampling method. The test in this study uses the instrument test in the form of validity test with the method of confirmatory factor analysis (CFA) and reliability testing with the Cronbach's Alpha method. Testing the hypothesis in this study using hierarchical regression with the help of SPSS 25.0 program. Moderation testing in this study uses the calculation of the formula Baron & Kenny (1986). The results of the research suggest that that: 1) Voice behavior had a positive and significant effect on creative performance. 2) Challenge stressors moderate the influence of voice behavior on creative performance. 3) Challenge stressors moderate the influence of voice behavior on creative performance.

Intellectual capital and firm performance: an extended VAIC model

2019 ◽  
Vol 20 (3) ◽  
pp. 406-425 ◽  
Author(s):  
Ayse Elvan Bayraktaroglu ◽  
Fethi Calisir ◽  
Murat Baskak
Keyword(s):  
Firm Performance ◽  
Intellectual Capital ◽  
Manufacturing Firms ◽  
Moderating Effect ◽  
Content Type ◽  
Structural Capital ◽  
Proposed Model ◽  
Capital Efficiency ◽  
The Relationship ◽  
Innovation Capital

Purpose The purpose of this paper is to propose an extended and modified value-added (VA) intellectual coefficient (VAIC) model, which includes intellectual capital (IC) components which were missing in the original VAIC approach. The proposed model has been used to explore the relationship between IC and firm performance for Turkish manufacturing firms on a more detailed level. Design/methodology/approach Multiple regression analysis has been employed to identify the IC components, which predict the performance of the firm and the moderating effect of some IC components on IC components–firm performance relationship. Data are required to calculate the IC components, and firm performance variables have been obtained from the financial reports of the Turkish manufacturing firms for the period 2003–2013. Findings According to the results for Turkish manufacturing sector innovation capital efficiency has a moderating effect on the relationship between structural capital efficiency (SCE) and profitability, meaning, depending on an increase in R&D expenses, the effect of SCE on profitability also increases. On the other hand, it has been found that innovation capital efficiency has a direct impact on firms’ productivity. The results also showed that IC efficiency components have a moderating role on the relationship between capital employed efficiency and profitability. Research limitations/implications There might be a time lag until the effect of R&D investments can be observed in firms’ performance. However, this lagged impact of innovation capital and also other IC components on future firm performance has not been investigated due to concerns related to sample size. Originality/value The proposed model differs from the original VAIC model in three ways: it, namely, includes two additional IC components, customer capital (CC) and innovation capital. It explores the moderating effect of innovation capital on structural capital–firm performance relationship and the moderating effect of IC components on employed capital–firm performance relationship. As the last difference, it proposes an alteration in the VA calculation due to newly added IC components, CC and innovation capital.

scholarly journals The impact of intellectual capital, organizational capabilities and innovation on firm performance of textile sector: a moderating effect of GSP Plus

2019 ◽  
Vol 70 (06) ◽  
pp. 572-578
Author(s):  
MUHAMMAD ZIA-UR-REHMAN ◽  
SAJJAD AHMAD BAIG ◽  
MUHAMMAD ABRAR ◽  
MUHAMMAD HASHIM ◽  
FIZA AMJAD ◽  
...  
Keyword(s):  
Firm Performance ◽  
Intellectual Capital ◽  
Moderating Effect ◽  
Organizational Capabilities ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role ◽  
Textile Sector

The objective of this study was to investigate the relationship between intellectual capital, organizational capabilities, Innovations and firm performance through the moderating role of GSP Plus status. The findings show that intellectual capital, organizational capabilities, and Innovations have a significant impact on firm performance. Additionally, the GSP Plus moderates the relationship between intellectual capital and firm performance. The GSP Plus also moderates the relationship between Innovation and firm performance. However, GSP Plus does not moderate the relationship between organizational capabilities and firm performance. The findings of this study would guide the textile exporters to understand how to enhance a firm’s performance by giving preference to the intellectual capitals, Organizational Capabilities and Innovations and how to utilize the GSP Plus status effectively

scholarly journals Investigating the Relationship between Intellectual Capital and Financial Performance in Cement Sector firms in Pakistan

2021 ◽  
Vol 3 (1) ◽  
pp. 51-62
Author(s):  
ALAM REHMAN ◽  
ADIL KHAN ◽  
FARMAN ULLAH
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Organizational Structures ◽  
Relational Capital ◽  
Structural Capital ◽  
Level Of Understanding ◽  
The Relationship

The study examines the relationship between intellectual capital performance and financialperformance of cement sector firms listed on Pakistan stock exchange. The study has been conducted using human capital, structural capital and relational capital as the determinants of intellectual capital and return on assets as the proxy of financial performance. The study applies random sampling technique for 20 cement sector firms for the period 2007 to 2016. The study uses correlation and simple OLS to test the hypothesis. The results reveal that intellectual capital as a composite and all its determinants i.e. human capital, structural capital and relational capital have positive significant impact on the financial performance of cement sector firms. The study has practical as well as theoretical implications. The results are expected to help policy makers to rehash their policies by encompassing the approaches that facilitate the intellectual capital of their firms. The study will also help researchers in strengthening their level of understanding of these relationships. Replication of the study may help to validate the hypothesized model and their consequent application in the organizations that share somewhat similar organizational structures.

scholarly journals The Role of Familiarity in Increasing Repurchase Intentions in Online Shopping

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Sudirman Zaid
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Online Shopping ◽  
Sampling Technique ◽  
Repurchase Intention ◽  
Repurchase Intentions ◽  
Second Stage ◽  
Convenience Sampling ◽  
The Relationship

This study aims to determine the relationship between trust, satisfaction, and repurchase intention at online shopping providers, such as Tokopedia, Bukalapak, Lazada, Zalora, and Blibli, in Kendari City. In detail, this study also aims to determine the role of familiarity in strengthening the relationship between trust, satisfaction, and repurchase intentions. There are 250 respondents involved in this study obtained through convenience sampling technique. The analysis is carried out in 2 stages. The first stage is to simultaneously test the role of trust and satisfaction in increasing repurchase intention. The second stage is to determine the role of familiarity as a moderating variable. Moderating Regression Analysis (MRA) is used to test the causal relationship. The results of this study indicate that familiarity increases the effect of trust on satisfaction, the effect of trust on repurchase intention, and the effect of satisfaction on repurchase intention. The results of this study contribute to the development of the concept of relationship marketing, especially to increase repurchase intention through the development of the concept of familiarity. This study's limitation is that there is no comparison between familiarity attitudes for each online shopping service provider.

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