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

scholarly journals EFFICIENCY OF USING ASSET AND FINANCIAL PERFORMANCE: THE CASE OF INDONESIA MANUFAKCTURING COMPANIES

2020 ◽  
Vol 10 (2) ◽  
pp. 180
Author(s):  
Miswanto Miswanto ◽  
Diczon Stevanus Oematan
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Latent Variable ◽  
Stock Return ◽  
Negative Impact ◽  
Positive Impact ◽  
Shareholder Wealth ◽  
Partial Least Square ◽  
Least Square ◽  
The Impact

This study analyzes the impact of asset use efficiency on financial performance and the impact of financial performance on shareholders' wealth. By using a research sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX), the purpose of this study is to test whether: 1) the efficiency of using asset has a positive impact on financial performance and 2) financial performance has a positive impact on the welfare of shareholders. The analytical method uses SEM (Structural Equation Model) –(PLS (Partial Least Square) using WarpPLS 5.0. The asset efficiency variable is measured by activity ratios and the shareholder wealth variable is measured by stock return and firm value. The analytical techniques that used are outer model and inner model analysis. The variables of asset efficiency and shareholder wealth are measured variables and the financial performance variable is latent variable. The proceeds of his study state that the activity ratio: 1) working capital turnover (WCT), receivable turnover RCT), inventory turnover (INT), total asset turnover (TAT) have a positive impact on financial performance, and 2)  cycle of cash conversion (CCC) has a negative impact on financial performance. The results of this study also states that financial performance positive impact on stock return and firm value. Thus, this study finds that the efficiency of using asset has a positive impact on financial performance, and performance of financial has a positive impact on stockholder wealth

ANALYSIS THE IMPACT OF THE IMPLEMENTATION OF QUALITY MANAGEMENT SYSTEM (QMS) AND SAFETY AND HEALTHY AT WORK MANAGEMENT SYSTEM (SHWMS / SMK3) ON THE JOB PERFORMANCE OF EMPLOYEES

2018 ◽  
Vol 3 (01) ◽  
pp. 45
Author(s):  
Nur Hidayat ◽  
Indah Kusuma Hayati
Keyword(s):  
Quality Management ◽  
Job Performance ◽  
Latent Variables ◽  
Management System ◽  
Quality Management System ◽  
Partial Least Square ◽  
Least Square ◽  
Global Challenges ◽  
The Impact ◽  
Work Management

Recently, the evolvement of globalization era has been the global challenges that cannot be avoided either by private or government sectors, and they are requested to be survived encountering such the condition. The implementation of Quality Management System (QMS) in the operational company is the way how to guarantee the quality of products or services offered to the people. One of the purposes of QMS implementation is to provide a prime satisfaction to the customers. The impact of QMS implementation is expected to increase job performance of the employees. Besides the implementation of Quality Management System (QMS), the impact of global challenges has been increasing the competitive efforts to execute more effective production process. However, it has required manpower protection accordingly. This research aims to find out whether the implementation of quality management system and safety and healthy at work management system have impacted on the job performance of employees. Objects of this research are the employees in the production department at PT Guna Senaputra Sejahtera Plant 1 Bogor. Data analysis technique of this research has applied software Smart PLS (Partial Least Square). PLS has estimated a model of correlation among the latent variables and correlation between latent variables and its indicators. Result of data processing has indicated that the implementation of Quality Management System (QMS) and system of safety and healthy at work have positively and significantly impacted job performance of employees.Keywords : Quality Management System (QMS), Safety and Healthy at Work System ( SHWS / SMK3), and Job Performance of Employees

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 Impact of Corporate Governance on Dividend Policy: Evidence from Pakistan

2021 ◽  
Vol 3 (3) ◽  
pp. 353-366
Author(s):  
Abdul Hameed ◽  
Farheen Zahra Hussain ◽  
Khawar Naheed ◽  
Muhammad Sadiq Shahid
Keyword(s):  
Corporate Governance ◽  
Dividend Policy ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Payout Policy ◽  
Least Square ◽  
Political Connection ◽  
Dividend Payment ◽  
The Impact

Purpose: The objective of the paper is to examine the impact of corporate governance on the dividend payout policy of firms listed on the Pakistan stock exchange during 2010-2020. As Pakistani investors face issues regarding their return in the shape of dividends and depend upon the firm’s corporate governance strength. To test whether changes in firm code of corporate governance have a significant influence on dividend policy. Design/Methodology/Approach: The panel data has been used for the period 2010-2020 and panel least square has been applied. Further, to test the association, following factors such delisting risk, government tenure, political connection with institutional shareholding as many political firms hold corporate shares which influence the decision to pay dividends. Findings: Findings from the fixed effect model show that corporate governance has a negative impact on dividend policy while government tenure, politically connected firm has a positive impact on the dividend. The study also concludes that firm size, profitability, tax, asset turnover, leverage, and firm shareholding also influence firm dividend payment behavior. Implications/Originality/Value: The implication of study reveals that firms must focus on strong their governance and include more independent directors on the board which leads to favorable strategies regarding investors. The investor must invest in those firm where lower political connection, pay continuous dividend either high or low decease/increase delisting chances, strong corporate governance and firm specific factors also lead to make decision of dividend payment.

scholarly journals The Influence of CSR Practices on Lebanese Banking Performance: The Mediating Effects of Customers’ Expectations

2021 ◽  
Vol 14 (1) ◽  
pp. 268
Author(s):  
Zeina Hassanein ◽  
Mehmet Yeşiltaş
Keyword(s):  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Mediating Effects ◽  
Customer Expectations ◽  
Equation Modelling ◽  
Corporate Social ◽  
The Impact

Corporate social responsibility (CSR) issues in developing markets have acquired a lot of attention. Organisations around the globe apply a diversified set of technologies to approaching customer expectations through banking performance. This study examines the impact of CSR on Lebanese banking performance. Primary data from questionnaires were used. A total of 1000 observations were collected using a 5-point Likert scale method adopted to formulate the items. The questionnaire was tested to assess its trustworthiness regarding data collection. Partial least square structural equation modelling (PLS-SEM) was used to test the hypothesis. The overall results demonstrated the significance of CSR in terms of meeting customers’ expectations and maintaining banking performance. All CSR dimensions demonstrated a positive impact on customer expectations and Lebanese banking performance. Moreover, customer expectations proved to be a mediator between CSR and banking performance, although there was partial mediation between CSR and banking performance.

scholarly journals The impact of credits to the private sector and FDI on the economic growth in ASEAN

2020 ◽  
Vol 3 (4) ◽  
pp. 343-351
Author(s):  
Dang Van Cuong
Keyword(s):  
Economic Growth ◽  
Private Sector ◽  
Negative Impact ◽  
Positive Impact ◽  
Random Effect ◽  
Estimation Method ◽  
Least Square ◽  
Fdi Inflows ◽  
Asean Countries ◽  
The Impact

The paper examines the impact of credits to private sector and foreign direct investment (FDI) flows on the economic growth of ASEAN countries in the period 1995-2017. The paper also validates the capital spread of FDI inflows to economic growth through credits to private sector. Using fixed effect estimation method (FEM), random effect (REM) and generalized least square (GLS) for panel data, we found that FDI inflows are positvely correlated with the economic growth of the ASEAN countries. This once again confirms the role of FDI in promoting the economic growth as evidenced in previous studies. Meanwhile, credits to private sector exert a negative impact on the economic growth in these countries which is an interesting finding given that few studies yield a similar result. To assess the spillover effect of FDI to growth through credits to private sector, we augment our model with a variable that reflects the interaction between credits to private sector and FDI. This variable is negative and statistically significant, suggesting that FDI is yet to show its positive impact on growth through spreading capital to credits to privatte sector.

scholarly journals THE ROLE OF WORKPLACE SPIRITUALITY IN REDUCING THE NEGATIVE IMPACT OF ORGANIZATIONAL CYNICISM ON JOB PERFORMANCE

2020 ◽  
Vol 18 (4) ◽  
pp. 692-703
Author(s):  
Risgiyanti Risgiyanti ◽  
◽  
Rini Hidayah ◽  
Muhammad Fithrayudi T ◽  
◽  
...  
Keyword(s):  
Job Performance ◽  
Workplace Spirituality ◽  
Partial Least Square ◽  
Theory And Practice ◽  
Least Square ◽  
Business Community ◽  
Survey Method ◽  
Analysis Tool ◽  
Organizational Cynicism ◽  
The Impact

Organizational cynicism is now an important topic in the academic and business community, but the research relating to organizational cynicism is relatively neglected. Several studies that have examined the impact of organizational cynicism on job performance directly still show different results. This study strives to overcome this research gap by examining the impact of organizational cynicism on job performance by using variables of workplace spirituality as a moderating variable. The research data was taken from the supervisor and nurse from 7 private hospitals in the Pekalongan. The samples of this study were 176 respondents. The sampling technique was using convenience sampling. This research used a survey method with a quantitative approach and using the Partial Least Square (PLS) analysis tool with the help of WarpPLS 3.0. The results showed that organizational cynicism directly affects job performance. The results also show that spirituality in the workplace has a positive effect on job performance. Tests related to the effects of moderation suggest that workplace spirituality moderates the relationship of organizational cynicism on job performance. This study opens new avenues for research on organizational cynicism and carries implications for theory and practice.

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 Organizational changes, trust and information sharing: an empirical study

2019 ◽  
Vol 71 (5) ◽  
pp. 677-692
Author(s):  
Farhan Ahmad ◽  
Isto Huvila
Keyword(s):  
Information Sharing ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Organizational Changes ◽  
Multinational Organization ◽  
Content Type ◽  
The Impact

Purpose While there is relatively plenty of evidence for the positive impact of communication on the perceptions of organizational change, how organizational changes affect information sharing is relatively unknown. The purpose of this paper is to investigate if a favorable perception of ongoing organizational changes has a positive impact on information sharing and whether trust mediates this relationship. Design/methodology/approach A questionnaire (n=317) was administered to the employees of a large Finnish multinational organization. Partial least square structural equation modeling was used to test the hypotheses based on earlier research findings. Findings The results show that a positive perception of recent organizational changes improves information sharing both directly and indirectly, mediated by trust. Consequently, when changes are perceived negatively, employees recoil from information sharing which is known to have negative implications for organizations. Research limitations/implications Data were collected in a single organization. The nature of the specific changes in the studied organization and its particularities undoubtedly had an effect on respondents’ perceptions. Originality/value This paper contributes to organizational information management research by elaborating on the relationship between organizational changes and interpersonal information sharing between employees. To the authors’ knowledge, this is the first quantitative study confirming the impact of the perception of organizational changes on employee information-sharing behavior.

Interorganizational Relationships in the Context of SMEs' B2B E-Commerce

2011 ◽  
pp. 863-888
Author(s):  
Assion Lawson-Body ◽  
Timothy P. O’Keefe
Keyword(s):  
Customer Loyalty ◽  
Positive Impact ◽  
Interorganizational Relationships ◽  
Partial Least Square ◽  
Least Square ◽  
The Internet ◽  
Web Content ◽  
Empirical Examination ◽  
Web Tools ◽  
The Impact

Electronic commerce on the Internet has been discussed in literature as an interorganizational information system that can provide a strategic advantage via customer loyalty to small and medium-sized enterprises (SMEs). However, that is not always true, because many SMEs have difficulties achieving the benefits, as suggested by media and early research. This study is an empirical examination of the impact of the Internet’s Web tools on the interorganizational relationships (IOR) between SMEs and their loyal customers. Data collected from 386 SMEs in North America (United States and Canada) and processed with Partial Least Square (PLS) show that the use of Web tools (i.e., the level of Web content and the level of security on the Internet) has a positive impact on the relation between cooperation and interdependence, and customer loyalty. However, the impact of the Internet’s Web tools on the relation between trust and customer loyalty is different, because the use of nonsecure Web tools reduces the impact of trust on customer loyalty, and surprisingly, the use of secure Web tools doesn’t increase or decrease the impact of trust on customer loyalty. The implications of the results of the study are discussed.

Sign in / Sign up

Export Citation Format

Share Document