scholarly journals Yönetim Muhasebesi Sistemi, Risk Yönetimi ve Firma Performansı Arasındaki Bağıntıların Yapısal Eşitlik Modeli Kullanılarak Değerlendirilmesi - Evaluation of the Relationship between Management Accounting System, Risk Management and Company Performance by Using Structural Equation Model

2018 ◽  
Vol 10 (3) ◽  
pp. 144-172
Author(s):  
METİN UYAR
Keyword(s):  
Risk Management ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Management Accounting ◽  
Equation Model ◽  
Accounting System ◽  
Company Performance ◽  
System Risk ◽  
The Relationship ◽  
Management Accounting System

scholarly journals Strategy to Develop Reputation in Green Building in Indonesia

2020 ◽  
Vol 5 (8) ◽  
pp. 1468-1479
Author(s):  
Taty Romauli ◽  
Prof. Dr. Tri Widyastuti, SE, Ak, MM, CA ◽  
Dr. Fahrudddin Salim, SE, MM
Keyword(s):  
Service Quality ◽  
Competitive Advantage ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Green Building ◽  
Equation Model ◽  
Company Performance ◽  
Company Reputation ◽  
Excellent Service ◽  
The Relationship

Previous studies had examined The Green Building in Indonesia, but none have discussed more thoroughly the relationship between competitive advantage, service quality, company performance, and implications for the company reputation. The purpose of this study is to get a clearer picture of how the Green Building’s competitive advantage together with the excellent service quality provided by the Green Building can improve the performance, and the final result is how the company's reputation is formed. This research was conducted with quantitative techniques by involving 30 building managers of the Green Building in Jakarta. To analyze the relationship between variables, this study used Structural Equation Model approached with SmartPLS. The result of this research is the company’s competitive advantage will have a small effect on the company performance, and company reputation if the service quality provided is not excellent.

The effectiveness of management accounting systems: evidence from financial organizations in Iran

2019 ◽  
Vol 9 (2) ◽  
pp. 182-207 ◽  
Author(s):  
Reza Ghasemi ◽  
Hamid Reza Habibi ◽  
Masomeh Ghasemlo ◽  
Meisam Karami
Keyword(s):  
Structural Equation ◽  
New Technologies ◽  
Management Accounting ◽  
Equation Model ◽  
Valuable Insight ◽  
Accounting System ◽  
Managerial Performance ◽  
Content Type ◽  
The Relationship ◽  
Research Studies

Purpose The purpose of this paper, as an empirical investigation of a contingency theory, is to examine the relationship between technology (as a contingent variable) and management accounting system (MAS) characteristics on managerial performance. The main focus of this study is on the four information characteristics of MAS – scope, integration, aggregation and timeliness. Design/methodology/approach Based on the MAS characteristics defined by Chenhall and Morris, a contingency-based “intervening” model is proposed in which MAS plays a significant intervening role between technology (TECH) and managerial performance. Using survey data from managers in Iranian financial organizations and PLS–structural equation model analysis, the MAS characteristics are collectively analyzed in relation to technology and managerial performance. Findings The study uncovered the existence of direct relationships between technology and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between technology and managerial performance is mediated by MAS. The findings provide valuable insight to guide managers in financial organizations to improve their performance through suitable MAS by applying new technologies and considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly. Originality/value Previous research studies show that there is no unique and universal MAS for all organizations, since this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS research studies in the service organizations.

Effects of Emotional Intelligence and Selfleadership on Students' Coping with Stress

2016 ◽  
Vol 44 (5) ◽  
pp. 853-864 ◽  
Author(s):  
Yefei Wang ◽  
Guangrong Xie ◽  
Xilong Cui
Keyword(s):  
Emotional Intelligence ◽  
Positive Affect ◽  
Structural Equation Model ◽  
Self Efficacy ◽  
Structural Equation ◽  
Active Coping ◽  
Equation Model ◽  
Coping With Stress ◽  
And Coping ◽  
The Relationship

We examined the impacts of emotional intelligence and self-leadership on coping with stress, and assessing the mediating roles that positive affect and self-efficacy play in this process. Participants were 575 students at 2 Chinese universities, who completed measures of coping with stress, self-leadership, emotional intelligence, self-efficacy, and positive affect. The structural equation model analysis results indicated that self-efficacy fully mediated the relationship between emotional intelligence and active coping, as we had predicted. Further, self-leadership had a direct effect on active coping. However, positive affect and self-efficacy did not mediate the relationship between self-leadership and coping with stress. Implications are discussed in terms of theoretical contributions and interventions for coping with stress.

scholarly journals EFFECT OF WORK COMPETENCY AND MOTIVATION ON EMPLOYEE PERFORMANCE USING THE APPROACH PARTIAL LEAST SQUARES-SEM ANALYSIS (CASE STUDY AT THE ARIYANTI EDUCATION FOUNDATION)

2021 ◽  
Author(s):  
Darul Wiyono ◽  
◽  
Vip Paramarta ◽  
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Work Motivation ◽  
Employee Performance ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Company Performance ◽  
Survey Research Methods

High company performance can be achieved if all elements in the company are well integrated, and are able to carry out their roles according to the needs of employees. The purpose of this study is to analyze and determine (1) competence, (2) work motivation, (3) employee performance, and (4) the effect of competence and work motivation on employee performance. This type of research is descriptive and verification using explanatory survey research methods, and to test the hypotheses of this research will be analyzed using a structural equation model (Structural Equation Model, SEM) with the Partial Least Square (PLS) alternative method using SmartPLS 3.0 software. The results of testing the first hypothesis show that there is a significant correlation between competence and work motivation at the Ariyanti Education Foundation. The results of the second hypothesis show that competence has a positive and significant effect on employee performance at the Ariyanti Education Foundation. The third hypothesis shows that work motivation has a positive and significant effect on employee performance at the Ariyanti Education Foundation. The fourth hypothesis shows that competence and work motivation together have a positive and significant effect on employee performance at the Ariyanti Education Foundation. So it is clear that competence, work motivation and employee performance are interrelated. This must be considered because there is a mutually influencing relationship between the three. So that the development of competence and good work motivation will be able to improve the performance of these employees.

scholarly journals UNIVERSUM KELEMBAGAAN KESATUAN PENGELOLAAN HUTAN PRODUKSI (KPHP) MODEL KABUPATEN BANJAR PROVINSI KALIMANTAN SELATAN

2016 ◽  
Vol 1 (2) ◽  
pp. 143
Author(s):  
Ridwan Sya’rani ◽  
San Afri Awang ◽  
Nunuk Supriyatno ◽  
Ris Hadi Purwanto
Keyword(s):  
Multivariate Analysis ◽  
Forest Management ◽  
Human Resources ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Equation Model ◽  
Institutional Variables ◽  
The Relationship

This study aims to examine the relationship between the factors that forming the institutions in Production Forest Management Unit (KPHP) Model Banjar Regency, South Kalimantan Province. The analysis used is Structural Equation Model (SEM). SEM is a multivariate analysis were used to analyze the relationship between variables. The sampling technique was conducted using purposive sampling method with 83 respondents. Based on the results of the study showed that the institutionality is signicantly inuenced by the factors of human resources, institutional variables and linkage.

scholarly journals FAKTOR PENENTU KESENJANGAN ANGGARAN

2021 ◽  
Vol 9 (1) ◽  
pp. 18-29
Author(s):  
Zaitul Zaitul ◽  
Lathiva Livita Livita ◽  
Mukhlizul Hamdi
Keyword(s):  
Local Government ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Budgetary Slack ◽  
Non Profit ◽  
Level Manager ◽  
Final Sample ◽  
Result Show ◽  
The Relationship

An important aspect in the budgetsetting process is the tendency for budgeting managers to create budgetary slack. However, there is a limited study investigating the budgetary slack in non-profit oriented organization, such as local government. Therefore, this study address the gap in the literature by investigating the effect of budget participation and trust on budgetary slack. Besides, this study also analys the moderating effect of regulation understanding on the relationship the determinants (budget participation and trust) and budgetary slack. Final sample of this study is seven-eight (78) respondents who represented the lower level manager in organization. Structural equation model (SEM-PLS) is applied. The result show that only one hypothesis is accepted and other are rejected. the significant hypothesis is the effect of trust on budgetary slack. This study has practical and theoritical implication and it discussed in detail.                Keywords : budgetary participations, trust, regulation understanding, budgetary slack

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