scholarly journals A THE USE OF PARTIAL LEAST SQUARES MODELING IN FINANCE BUSINESS PARTNERING RESEARCH

Kursor ◽  
2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Amin Tohari ◽  
Faisol Faisol ◽  
Aeri Rahmad
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Accounting

Structural equation modeling (SEM) is a set of statistical techniques that allows testing a model that is built between one or more endogenous variables with one or more exogenous variables, where each endogenous and exogenous variable can be in the form of latent or a construct built from several variables of manifest or indicator.  There is Structural Equation Modeling (SEM) based on covariance and variance, known as Partial Least Square (PLS), SEM-PLS is a powerful and flexible analysis method. This research discusses about the application of SEM-PLS in the field of managerial accounting system, namely the application of non-financial performance’s role that delivers the sustainability of the company's financial performance. Based on the results obtained, it can be concluded that partial least squares can be used to model finance business partnering, and it is known that employee performance and internal process performance contribute to achieve the firm’s financial performance.

scholarly journals PARTIAL LEAST SQUARE-STRUCTURAL EQUATION MODELING PADA HUBUNGAN ANTARA TINGKAT KEPUASAN MAHASISWA DAN KUALITAS GOOGLE CLASSROOM BERDASARKAN METODE WEBQUAL 4.0

2019 ◽  
Vol 16 (2) ◽  
pp. 174
Author(s):  
Reny Rian Marliana
Keyword(s):  
Structural Equation Modeling ◽  
Least Squares ◽  
Student Satisfaction ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Information Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Ordinary Least Square

AbstractThis paper studied a relationship between the quality of google classroom and student satisfaction. The quality of google classroom measured based on the Webqual 4.0 which is consists of four variables i.e. information quality, service interaction quality, user interface quality and usability. The relationship modeling between these latent variables and the student satisfaction was done by using the Partial Least Square-Structural Equation Modeling (PLS-SEM). Estimation parameters of the model used PLS-SEM algorithm and Ordinary Least Square (OLS) method. Data was collected using a questionnaire to 89 students of google classroom’s Probability and Statistics Course, Odd Semester 2017-2018 at STMIK Sumedang. The result showed the information quality, the service interaction quality and the user interface quality does not have significantly influence of the student satisfaction. Each of the total effects are 0.149; 0.011 and -0.155. While the usability has a significant effect to the student satisfaction positively with total effect 0.707. Keywords : partial least squares, pls-sem, webqual 4.0 AbstrakHubungan antara kualitas google classroom dan tingkat kepuasan mahasiswa dipelajari pada paper ini. Kualitas google classroom diukur berdasarkan metode Webqual 4.0 yang terdiri atas empat variabel laten yaitu kualitas informasi, kualitas interaksi layanan, kualitas antar muka pengguna dan kegunaa. Pemodelan hubungan antara keempat laten variabel tersebut dengan tingkat kepuasan mahasiswa dilakukan dengan menggunakan Partial Least Squares- Structural Equation Modeling (PLS-SEM). Estimasi parameter model dilakukan dengan menggunakan algoritma PLS-SEM yang didasarkan pada metode Ordinary Least Square (OLS). Data penelitian diperoleh melalui penyebaran 89 kuesioner terhadap mahasiswa yang terdaftar pada google classroom mata kuliah Probabilitas dan Statistika pada Semester Gasal 2017-2018 di STMIK Sumedang. Hasil analisis menunjukkan bahwa kualitas informasi, kualitas antar muka penggunan dan kualitas interaksi layanan tidak berpengaruh secara signifikan terhadap tingkat kepuasan mahasiswa dengan total pengaruh berturut-turut 0,149; 0,011 dan -0,155. Sementara variabel kegunaan berpengaruh secara signifikan terhadap tingkat kepuasan mahasiswa dengan total pengaruh sebesar 0,707. Keywords : partial least squares, pls-sem, webqual 4.0

scholarly journals Structural equation models - PLS in engineering sciences: a brief guide for researchers through a case applied to the industry

Athenea ◽  
2021 ◽  
Vol 2 (4) ◽  
pp. 5-18
Author(s):  
Juan Enrique Villalva A.
Keyword(s):  
Structural Equation Modeling ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Structural Equation Models ◽  
Structural Equations ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Engineering Sciences ◽  
The Impact

Modeling using structural equations, is a second generation statistical data analysis technique, it has been positioned as the methodological options most used by researchers in various fields of science. The best known method is the covariance-based approach, but it presents some limitations for its application in certain cases. Another alternative method is based on the variance structure, through the analysis of partial least squares, which is an appropriate option when the research involves the use of latent variables (for example, composite indicators) prepared by the researcher, and where it is necessary to explain and predict complex models. This article presents a brief summary of the structural equation modeling technique, with an example on the relationship of constructs, sustainability and competitiveness in iron mining, and is intended to be a brief guide for future researchers in the engineering sciences. Keywords: Competitiveness, Structural equations, Iron mining, Sustainability. References [1]J. Hair, G. Hult, C. Ringle and M. Sarstedt. A Primer on Partial Least Square Structural Equation Modeling (PLS-SEM). California: United States. Sage, 2017. [2]H. Wold. Model Construction and Evaluation when Theoretical Knowledge Is Scarce: An Example of the Use of Partial Least Squares. Genève. Faculté des Sciences Économiques et Sociales, Université de Genève. 1979. [3]J. Henseler, G. Hubona & P. Ray. “Using PLS path modeling new technology research: updated guidelines”. Industrial Management & Data Systems, 116(1), 2-20. 2016. [4]G. Cepeda and Roldán J. “Aplicando en la Práctica la Técnica PLS en la Administración de Empresas”. Congreso de la ACEDE, Murcia, España, 2004. [5]D. Garson. Partial Least Squares. Regresión and Structural Equation Models. USA. Statistical Associates Publishing: 2016. [6]D. Barclay, C. Higgins & R. Thompson. “The Partial Least Squares (PLS) Approach to Causal Modeling: Personal Computer Adoption and Use as an Illustration”. Technology Studies. Special Issue on Research Methodology. (2:2), pp. 285-309. 1995. [7]J. Medina, N. Pedraza & M. Guerrero. “Modelado de Ecuaciones Estructurales. Un Enfoque de Partial Least Square Aplicado en las Ciencias Sociales y Administrativas”. XIV Congreso Internacional de la Academia de Ciencias Administrativas A.C. (ACACIA). EGADE – ITESM. Monterrey, México, 2010. [8]J. Medina & J. Chaparro. “The Impact of the Human Element in the Information Systems Quality for Decision Making and User Satisfaction”. Journal of Computer Information Systems. (48:2), pp. 44-52. 2008. [9]D. Leidner, S. Carlsson, J. Elam & M. Corrales. “Mexican and Swedish Managers’ Perceptions of the Impact of EIS on Organizational Intelligence, Decisión Making, and Structure”. Decision Science. (30:3), pp. 633-658. 1999.[10]W. Chin. “The partial least squares approach for structural equation modeling”. Chapter Ten, pp. 295-336 in Modern methods for business research. Edited by Macoulides, G. A., New Jersey: Lawrence Erlbaum Associates, 1998. [11]M. Höck & C. Ringle M. “Strategic networks in the software industry: An empirical analysis of the value continuum”. IFSAM VIIIth World Congress, Berlin 2006. [12]J. Henseler, Ch. Ringle & M. Sarstedt. Handbook of partial least squares: Concepts, methods and applications in marketing and related fields. Berlin: Springer, 2012. [13]S. Daskalakis & J. Mantas. “Evaluating the impact of a service-oriented framework for healthcare interoperability”. Studies in Health Technology and Informatics. pp. 285-290. 2008. [14]C. Fornell & D. Larcker: “Evaluating Structural Equation Models with Unobservable Variables and Measurement Error”, Journal of Marketing Research, vol. 18, pp. 39-50. Februay 1981. [15]C. Fornell. A Second Generation of Multivariate Analysis: An Overview. Vol. 1. New York, U.S.A. Praeger Publishers: 1982. [16]R. Falk and N. Miller. A Primer for Soft Modeling. Ohio: The University of Akron. 1992. [17]M. Martínez. Aplicación de la técnica PLS-SEM en la gestión del conocimiento: un enfoque técnico práctico. Revista Iberoamericana para Investigación y el Desarrollo Educativo. Vol. 8, Núm. 16. 2018. [18]S. Geisser. “A predictive approach to the random effects model”. Biometrika, Vol. 61(1), pp. 101-107. 1974. [19]J. Cohen. Statistical power analysis for the behavioral sciences. Mahwah, NJ: Lawrence Erlbaum, 1988. [20]GRI (2013). G4 Sustainability Reporting Guidelines. Global Reporting Initiative. Available: www.globalreporting.org

scholarly journals PENGARUH GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA PAREPARE DENGAN BUDAYA SIRI’ SEBAGAI PEMODERASI

2021 ◽  
Vol 3 (2) ◽  
pp. 126-133
Author(s):  
Imran Rosadi ◽  
Haeruddin Saleh ◽  
Chahyono Chahyono
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Structural Equation ◽  
Direct Relationship ◽  
Good Governance ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Alternative Method ◽  
The Government

Tujuan dari penelitian ini dalam rangka mengkaji dan menganalisis pengaruh pengaruh variabel Akuntabilitas, variabel Transparansi dan variable Partisipasi terhadap Kinerja Keuangan Pemerintah Kota Parepare. pengaruh Akuntabilitas, Transparansi dan Partisipasi yang di moderasi oleh Nilai Dasar Budaya Siri’ terhadap Kinerja Keuangan Pemerintah Kota Parepare,  Peneltian ini bersifat deskriptif kuantitatif menggunakan metode Struktural Equation Modeling (SEM) dengan metode alternatif menggunakan Partial Least Square (PLS)  melauii aplikasi Smart-PLS 3.2.9.  Hasil peneltian ini menunjukkan bahwa Akuntabilitas berpengaruh tidak signifikan dan juga tidak memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare, Transparansi berpengaruh signifikan dan juga memiliki hubungan secara  langsung terhadap Kinerja Keuangan Pemerintah Daerah Kota Parepare, Partisipasi berpengaruh tidak signifikan dan juga tidak memiliki hubungan langsung dangan Analisis Kinerja Keuangan Pemerintah Daerah Kota Parepar, Akuntabilitas berpengaruh tidak signifikan dan juga tidak memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare walaupun di Moderasi oleh Nilai-nilai dasar budaya Siri’, Transparansi berpengaruh signifikan dan juga memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare setelah dimoderasi Nilai-nilai dasar budaya Siri’. Partisipasi berpengaruh signifikan dan juga memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare setelah dimoderasi oleh Nilai-nilai dasar budaya Siri’. This study aims to examine and analyze the influence of Accountability, Transparency, and Participation on the Financial Performance of the Government of Parepare City. The influence of Accountability, Transparency and Participation which is moderated by Siri’ cultural basic values on financial performance of the government of parepare city. This research is descriptive quantitative using the Structural Equation Modeling (SEM) method with an alternative method using Partial Least Square (PLS) through the Smart PLS 3.2.9. The results of this study indicate that accountability has no significant effect on and also does not have a direct relationship with the Financial Performance of the Government of Parepare City transparency has a significant effect on and also has a direct relationship to the Financial Performance of the Government of Parepare City, participation has no significant effect on and also does not have direct relationship with the Financial Performance of the Government of Parepare City, Accountability has no significant effect on and also has no direct relationship with the Financial Performance of the Government of Parepare City even though it is moderated by the basic values Siri' culture transparency has a significant effect on and also has a direct relationship with the Financial Performance of the Government of Parepare City after moderated by the basic Siri' culture. Participation has a significant effect on and also has a direct relationship with the Financial Performance of the Government of Parepare City after moderated by the basic values Siri’ culture.

The Effects of Learning and Growth Perspective on Financial Performance in Private Universities

2016 ◽  
Vol 6 (4) ◽  
pp. 1-13
Author(s):  
Fahmi Fadhl Al-Hosaini ◽  
Saudah Sofian
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Direct Effect ◽  
Performance Measures ◽  
Structural Equation ◽  
Private Universities ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Financial Measures

Many organisations are known to focus more on their financial gains to the detriments of their other roles that they are expected to discharge to their workforce and the communities. It has also been established from previous researches that financial performance would not be adequately valid with only performance measures unless others that are non-financial measures are incorporated, particularly with respect to those in the traditional BSC, such as is Learning and Growth Perspective (LGP). Yet, there are limited publications that examined the effects of LGP on organisational FP for Private Universities (PUs). In this paper, the effects of LGP on the Financial Performance of Yemen's PUs was investigated. A designed questionnaire based on Partial Least Square-Structural Equation Modeling (PLS-SEM) was carried out. The results showed that LGP has a positive and direct effect on the Financial Performance of the Yemen's PUs. This paper therefore will help in achieving the goals of Yemen's PUs of Yemen in order to enhance their organizational Financial Performance (FP).

Penerapan Cadangan Kerugian Penurunan Nilai, Pendapatan Murabahah Dan Kinerja Keuangan Pada Bank Umum Syariah Tahun 2014

Liquidity ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 119-126 ◽  
Author(s):  
Muji Suhartini ◽  
Saiful Anwar
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Statistical Result ◽  
Equation Modeling

Provision Impairment Loss (CKPN) is allowance for value assets after there is an impairment less than the beginning balance. The calculation of CKPN is divided into two methods, they are individual and collective. The researcher used analysis as instrument of the research, that was structural equation modeling (SEM). The research was examined the effect of CKPN to Murabahah Income and Financial Performance that consists of four variables, they are NIM/NCOM, NPF, ROE, and ROA. The researcher used the data from 11 General Syariah Bank in 2014. The researcher used SEM method with alternative Partial Least Square (PLS) and used SmartPLS 1.0 application. The result showed that CKPN was effected for the level of Murabahah Income and Financial Performance at General Syariah Bank in 2014. The statistical result of the first hypnotical test was 0,951 with T-Statistic 55,884, it meant that those number was more than T-Table 2.326 or in other words Hypothesis 1 (H1) was accepted. The result of second hypnotical was 0,689 with T-Statistic 25,687 and more than T-Table 2.326 or in other words Hypothesis 2 (H2) was accepted.

scholarly journals The Impact of Eco-Innovation on Performance Through the Measurement of Financial Resources and Green Patents

2018 ◽  
Vol 33 (2) ◽  
pp. 285-310 ◽  
Author(s):  
Luz María Marín-Vinuesa ◽  
Sabina Scarpellini ◽  
Pilar Portillo-Tarragona ◽  
José M. Moneva
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Positive Relationship ◽  
Financial Resources ◽  
Equation Modeling ◽  
Environmental Capability ◽  
The Impact

The main objective of this article is to contribute empirically to the understanding of the impact that eco-innovation has on firms’ financial performance within the framework of the resources-based view. Specifically, eco-innovation is measured by using eco-innovative activities and financial resources applied to eco-innovation to argue that the identification and measurement of certain resources of firms allow companies that are particularly active in investing in eco-innovation to be more competitive. Furthermore, the analysis attempts to ascertain whether firms that own green patents and other characteristics exhibit different level of financial performance than firms without registered green patents. The empirical partial least squares structural equation modeling results indicate a positive relationship between the investment of resources and the financial performance of eco-innovative firms. The effects of involving managers in eco-innovative processes as an environmental capability of firms are also tested.

scholarly journals Peningkatan Kinerja Keuangan Institusi Wakaf di Indonesia: Landasan Hukum, Pengawasan Hukum, Pengelolaan Nadzir, Manajemen Resiko, Kepatuhan Syariah

2020 ◽  
Vol 11 (3) ◽  
pp. 253-262
Author(s):  
Muhammad Iskandar ◽  
Dismane ◽  
Nugraha ◽  
Mayasari
Keyword(s):  
Risk Management ◽  
Structural Equation Modeling ◽  
Financial Performance ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Legal Foundations ◽  
Effectiveness And Efficiency ◽  
Governance Risk

This article analyzes the effectiveness and efficiency of the financial performance of waqf institutions in Indonesia in relation to legal foundations, supervision, nadzir governance, risk management and shari'ah compliance. This research was conducted in waqf institutions with a population and samples were obtained from 102 waqf institutions, each of which had 3 (three) nazirs who filled out the questionnaire for this study. The data were analyzed using descriptive and verification analysis as well as partial least square structural equation modeling. In general, the results of this study indicate that the effectiveness and efficiency of the financial performance of waqf institutions in Indonesia is influenced by legal foundations, supervision, nadzir governance, risk management and shari'ah compliance.

A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

2020 ◽  
Author(s):  
Murat Kayak
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Destination Brand ◽  
The Relationship ◽  
Intention To Revisit ◽  
Brand Prestige

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.

TRANSPARANSI PAJAK DAN KEPERCAYAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (SURVEI PADAWAJIB PAJAK KOTA DKI JAKARTA)

2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Madjidainun Rahma
Keyword(s):  
Structural Equation Modeling ◽  
Random Sampling ◽  
Structural Equation ◽  
Sampling Technique ◽  
Target Population ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Research Results ◽  
Positive Effect

This research aims to identify and examine the effect of the Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance existing areas of Jakarta. The method used is descriptive and associative. Target population studied is Unit in Unit 14 Analysis of the Tax Office in the region of Jakarta. Sampling technique used is random sampling. Model influence analyzed using SEM (Structural Equation Modeling ) with alternative method PLS ( Partial Least Square ) which is aimed at testing the Influence between Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance that there diunit analysis has been given permission to conduct research. Results of the analysis showed that partially Tax Transparency and unsignificant positive effect on the Taxpayer Compliance. Similarly, the Trust Taxpayers partially positive and significant impact to the Taxpayer Compliance . Simultaneously Transparency and Trust Tax Taxpayers Against the Taxpayer Compliance effect, this means that the Tax and Trust trades Taxpayers together will increase the Taxpayer Compliance.   Keywords: Tax Transparency, Trust, Taxpayer Compliance.     Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada wilayah DKI Jakarta. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Unit Analisis 14 Kantor Pelayanan Pajak diwilayah DKI Jakarta. Teknik sampel yang digunakan ialah random sampling. Model pengaruh di analisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji Pengaruh antara Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada diunit analisis yang telah diberi ijin untuk melakukan penelitian. Hasil analisis menunjukan bahwa Transparansi Pajak secara parsial berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Begitu pula dengan Kepercayaan Wajib Pajak yang secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Transparansi Pajak dan Kepercayaan Wajib Pajak berpengaruh Terhadap Kepatuhan Wajib Pajak, hal ini berarti bahwa dengan Transakasi Pajak dan Kepercayaan Wajib Pajak bersama-sama maka akan meningkatkan Kepatuhan Wajib Pajak.

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