scholarly journals The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness

2019 ◽  
Vol 4 (3) ◽  
pp. 134-145
Author(s):  
Masna Ellyani ◽  
Ataina Hudayati
Keyword(s):  
Structural Equation ◽  
Stock Exchange ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Earning Management ◽  
Positive Role ◽  
Tax Aggressiveness ◽  
The Relationship

This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable. This study was performed based on the perception that RPT is a positive practice and it is predicted to decrease tax aggressiveness. Besides aiming to find empirical evidence of positive role of RPT in the field of taxation, this study also aimed to test the positive role of earning management in reducing tax aggressiveness. The population of this study was 47 of manufacturing company registered on the Indonesia Stock Exchange for the period of 2014-2016 having transactions with related party (RPT). The analysis method of this study was structural equation model using Partial Least Square (PLS) software. This findings supported the hypothesis that RPT and earning management negatively affects tax aggressiveness. The results of the study also showed that earning management mediate the relationship between RPT and tax aggressiveness.Keywords: RPT, tax aggressiveness, earning management 

scholarly journals Brand Trust between Social Networking and Brand Loyalty: SEM-PLS Approach

2021 ◽  
Vol 1 ◽  
Author(s):  
Achmad Yanu Alif Fianto ◽  
Raissa Abitha Daniswara ◽  
Retnosari Retnosari
Keyword(s):  
Social Networking ◽  
Brand Loyalty ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Brand Trust ◽  
Mediating Role ◽  
The Relationship

This research examines the effect of social networking on brand trust and brand loyalty while simultaneously examining the role of brand trust mediation on the relationship between social networking and brand loyalty. Respondents in this study consisted of 100 consumers who use social networks and do beauty treatments at beauty clinics in Surabaya. Students in private universities and employees dominate the number of respondents in this research. To test the research hypothesis, this research adopted the Structural Equation Model-Partial Least Square (SEM-PLS) technique using SmartPLS. This research proves that brand trust has a significant influence on brand loyalty and a significant effect of social networking on brand trust. This research also found that social networking does not have a significant effect on brand loyalty. Therefore, this research also proves that brand trust has a full mediating role in the relationship between social networking and brand loyalty

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 Entrepreneurial self-efficacy and entrepreneurial intention: The mediating role of the need for independence

2021 ◽  
Vol 17 (4) ◽  
pp. 91-119
Author(s):  
Victor Osadolor ◽  
◽  
Kalu Emmanuel Agbaeze ◽  
Ejikeme Emmanuel Isichei ◽  
Samuel Taiwo Olabosinde ◽  
...  
Keyword(s):  
Self Efficacy ◽  
Structural Equation ◽  
Entrepreneurial Intention ◽  
Partial Least Square ◽  
Least Square ◽  
Data Set ◽  
Behavioral Reasoning Theory ◽  
The Relationship ◽  
Behavioral Reasoning

PURPOSE: The paper focuses on assessing the direct effect of entrepreneurial self-efficacy and entrepreneurial intention and the indirect effect of the need for independence on the relationship between the constructs. Despite increased efforts towards steering the interest of young graduates towards entrepreneurial venture, the response rate has been rather unimpressive and discouraging, thus demanding the need to account for what factors could drive intention towards venture ownership among graduates in Nigeria. METHODOLOGY: A quantitative approach was adopted and a data set from 235 graduates was used for the study. The data was analyzed using the partial least square structural equation model (PLS-SEM). FINDINGS: It was found that self-efficacy does not significantly affect intention. It was also found that the need for independence affects entrepreneurial intention. The study found that the need for independence fully mediates the relationship between entrepreneurial self-efficacy and entrepreneurial intention. PRACTICAL IMPLICATIONS: This paper provides new insight into the behavioral reasoning theory, through its application in explaining the cognitive role of the need for independence in decision-making, using samples from a developing economy. ORIGINALITY AND VALUE: The study advances a new perspective on the underlining factors that account for an entrepreneur’s intent to start a business venture, most especially among young graduates in Nigeria, through the lens of the behavioral reasoning theory. We further support the application of the theory in entrepreneurship literature, given the paucity of studies that have adopted the theory despite its relevance.

Role of virtues in the relationship between shame and tendency to plagiarise

2019 ◽  
Vol 33 (1) ◽  
pp. 66-85 ◽  
Author(s):  
Deepika Pandoi ◽  
Sanjaya Singh Gaur ◽  
Anup Kumar Gupta
Keyword(s):  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Path Model ◽  
Content Type ◽  
External Shame ◽  
Quasi Experimental ◽  
The Relationship ◽  
Practical Implications

Purpose Plagiarism is an epidemic for scholars that needs to be managed. Penalties do not seem to be able to stop people from indulging in it. Manipulation of emotions and values may help in discouraging people from plagiarism. Therefore, the purpose of this paper is to understand the association between felt emotion and plagiarism outcome behaviours. Another objective of the study is to see the role of virtues in discouraging people from plagiarism. Design/methodology/approach A scenario-based quasi-experimental method is used to collect the data. Graduate students from various Indian universities were invited for the experiment. The partial least square based structural equation modelling is used to test the measurement as well as path model. Findings The authors found that manipulated shame resulted in feelings of both international and external shame. When individuals feel internal shame, they avoid and discontinue plagiarism. They also try to repair the damage that they cause by plagiarism. However, feeling of external shame only encourages individuals to discontinue plagiarism behaviour. Virtues such as influence, competitiveness and equality weaken the relationship between internal shame and plagiarism-related outcome behaviour. At the same time, these virtues do not affect the relationship between external shame and outcome behaviours. Practical implications This study has important implications for the institutions of higher education. The study suggests that universities should provoke the emotion of shame through various communications to students to control the act of plagiarism by their students. Originality/value No study seems to have examined if the manipulation of emotions and values can help reduce the problem of plagiarism. This is an attempt towards bridging this important gap in literature. Therefore, findings of this study are of great value to scholars and content developers.

scholarly journals Factors Affecting the Intention to Buy Halal Food by the Millennial Generation: The Mediating Role of Attitude

2019 ◽  
Vol 14 (2) ◽  
pp. 175 ◽  
Author(s):  
Lilis Mega Setiawati ◽  
Chairy Chairy ◽  
Jhanghiz Syahrivar
Keyword(s):  
Structural Equation Model ◽  
Purchase Intention ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Path Coefficient ◽  
Halal Food ◽  
The Relationship

<p>The increasing Muslim population in recent years has resulted in an increased demand for halal food. This study aims to determine the effect of religiosity, awareness of halal food, and attitude towards halal food on purchase intention by millennial generations. This research is quantitative research with survey analysis method. The data used in this study is primary data using a questionnaire as a research instrument. The researchers surveyed 230 Muslim respondents of millennial age at President University. The sampling technique used in this study is judgment sampling method. Data analysis was performed using Partial Least Square-Structural Equation Model (PLS-SEM) software, namely SmartPLS version 3.2.8. The hypotheses were tested through path coefficient, t-Significance, p-Value, and determination coefficient (R²). Based on the results of this study, it is found that: 1) halal awareness has a significant effect on attitude towards halal food, 2) religiosity, halal awareness and attitude towards halal food each has a significant effect on purchase intention of halal food and finally, 3) halal awareness as mediated by attitude towards halal food has an effect on purchase intention of halal food. Whereas the relationship between religiosity and attitude towards halal food and the relationship between religiosity and purchase intention of halal food as mediated by attitude towards halal food cannot be supported. The result of this research is useful to predict the future of the halal industry in Muslim-majority countries. It is recommended that food marketers should consider these elements when producing and preparing marketing campaigns for halal foods.</p><p><em><strong>Bahasa Indonesia Abstrak</strong>: Meningkatnya populasi Muslim akhir-akhir ini berakibat pada meningkatnya permintaan terhadap makanan halal. Studi ini dimaksudkan untuk mengetahui pengaruh religiositas, kesadaran terhadap makanan halal, dan sikap terhadap makanan halal, terhadap intensi membeli makanan halal di kalangan generasi milenial. Penelitian ini merupakan penelitian kuantitatif yang menggunakan metode survai. Data yang digunakan merupakan data primer yang diperoleh dengan menggunakan kuesioner sebagai instrumen penelitian. Sampel penelitian adalah 230 orang Muslim dari generasi milenial di President University. Teknik sampling yang digunakan adalah judgment sampling method. Analisis data dilakukan dengan menggunakan Partial Least Square-Structural Equation Model (PLS-SEM) software, yaitu SmartPLS version 3.2.8. Hipotesa penelitian diuji dengan melihat nilai koefisien jalur, nilai t, nilai p, dan koefisien determinsasi (R²). Berdasarkan hasil analisis data, ditemukan bahwa: 1) kesadaran halal mempengaruhi sikap terhadap makanan halal secara signifikan, 2) religiositas, kesadaran halal, dan sikap terhadap makanan halal, masing-masing memiliki pengaruh yang signifikan terhadap intensi membeli makanan halal, 3) sikap terhadap makanan halal memediasi pengaruh kesadaran halal terhadap intensi membeli makanan halal. Hasil penelitian juga memperlihatkan bahwa pengaruh religiositas atas sikap terhadap makanan halal tidak didukung data, demikian pula sikap terhadap makanan halal tidak memediasi pengaruh religiositas terhadap intensi membeli makanan halal. Hasil penelitian ini diharapkan bermanfaat untuk memperkirakan masa depan industri Halal di negara yang berpenduduk mayoritas Muslim. Para pemasar makanan perlu </em><em>mempertimbangkan variabel yang digunakan dalam penelitian ini ketika menghasilkan dan mempersiapkan kampanye pemasaran untuk makanan halal.</em></p>

scholarly journals Multivariate Analysis for Determinants of Online Consumers Trust

2021 ◽  
Vol 1 ◽  
Author(s):  
Aprilia Aryanti Widyasari ◽  
Putri Pratama Deliana Nursafitri ◽  
Achmad Yanu Alifianto
Keyword(s):  
Multivariate Analysis ◽  
Customer Satisfaction ◽  
Structural Equation ◽  
Online Shopping ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Brand Awareness ◽  
Customer Trust ◽  
The Relationship

This research aims to examine the effect of customer satisfaction on customer trust, the effect of security perception on customer satisfaction and customer trust, the influence of privacy on customer satisfaction and customer trust, the influence of brand awareness on customer satisfaction and customer trust, as well as the influence of customer satisfaction mediation on the relationship between perception security, privacy and brand awareness with customer trust. This research focuses observations on 100 people in Surabaya who have made transactions on online shopping sites. Private students and employees dominate the number of respondents in this research. To test the research hypothesis, this research adopted the Structural Equation Model-Partial Least Square (SEM-PLS) technique using SmartPLS. This research proves that brand awareness has a significant effect on customer trust and customer satisfaction, security perceptions have a significant effect on customer trust and customer satisfaction, privacy has a significant effect on customer trust and not on customer satisfaction, and customer satisfaction on customer trust

scholarly journals Modelling consumer’s intention to use iot devices: role of technophilia

2021 ◽  
Vol 23 (1) ◽  
pp. 612
Author(s):  
Nusrat Jahan ◽  
Md. Abu Hosen Shawon ◽  
Farzana Sadia ◽  
Dilara Khanom Nitu ◽  
Md. Enam Kobir Ribon ◽  
...  
Keyword(s):  
Structural Equation ◽  
New Technologies ◽  
Age Groups ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Sample Survey ◽  
Proposed Model ◽  
Iot Devices

<p><span>The present study has been conducted to examine whether skills and general technology-related value (GTV) required to operate the internet of things (IoT). This study also investigates is there any effect of technophilia to adopt IoT. The research method we use in this quantitative study was the sample survey. For investigating results, 352 surveys were conducted where 26 surveys were led through online and 292 surveys were distributed to different age groups. The proposed model was examined using partial least square structural equation model where the results revealed that IoT skills and General knowledge on technology directly contribute to technophilia which covers behavioural, emotional, and cognitive aspects. That is if people have a fascination for new technologies then they are willing to use IoT.</span></p>

scholarly journals Implementasi Manajemen Strategik dan Hubungannya Dengan Keberlangsungan (Going Concern) Usaha

SKETSA BISNIS ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 72-83
Author(s):  
Mutinda Teguh Widayanto ◽  
Dedi Joko Hermawan ◽  
Junaidi ◽  
Mohammad Natsir
Keyword(s):  
Strategic Management ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Statistical Tests ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling ◽  
Going Concern ◽  
The Relationship

This research analyze how far The Micro, Small and Medium Enterprises (MSME) implement Strategic Management in their business and to examine the relationship between Strategic Management Implementation and Business Going Concern. The population is the MSMEs in Probolinggo Regency, and the sample selection uses purposive sampling. The Hypothesis Testing is to see the relationship between Strategic Management Implementation and Going Concern using the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The results show that the level of Strategic Management Implementation is at a high level, while the results of statistical tests show that there is a significant positive effect between Strategic Management Implementation and Business Going Concern. Refers to this reseach, the effort to enhance the MSMEs understanding on Strategic management should be done in order they could maintain and surviving their business. _________________________________________________________________ Penelitian ini menganalisis sejauh mana UMKM mengimplementasikan Manajemen Strategik dalam aktivitas usaha mereka dan menguji bagaimanakah hubungan antara Implementasi Manajemen Strategik dengan Keberlangsungan (Going Concern) Usaha. Populasi penelitian ini adalah UMKM yang ada di Kabupaten Probolinggo, purposive sampling adalah metode pemilihan sampel yang digunakan yaitu dilakukan dengan pertimbangan kriteria tertentu. Pengujian Hipotesis untuk melihat hubungan Implementasi Manajemen Strategik dengan Keberlangsungan (Going Concern) Usaha dilakukan dengan pendekatan SEM (Structural Equation Model) berbasis PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa tingkat  Implementasi Manajemen Strategik berada pada kategori tinggi, hasil uji statistik menunjukkan bahwa terdapat pengaruh positif yang signifikan antara Implementasi Manajemen Strategik dengan Keberlangsungan (Going Concern) Usaha.

scholarly journals The Role of Mediation Electronic Word of Mouth (E-WoM) in Relationship Quality of Services and Tourism Products Against Visiting Decisions

2021 ◽  
Vol 5 (1) ◽  
pp. 64-76
Author(s):  
Asep Rahmat Taryadi ◽  
Muchammad Agung Miftahuddin
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Word Of Mouth ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Electronic Word Of Mouth ◽  
Mediating Role ◽  
The Relationship

The purpose of this study was to analyze the mediating role of electronic word of mouth in the relationship between tourism products and service quality on the decision to visit tourists to Pangandaran Beach. This research is explanatory research, and the data collection is done by distributing questionnaires. The sample in this study amounted to 95 visitors to Pangandaran beach, who were selected using the purposive sampling method. Based on the analysis using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach, the results indicate that service quality and tourism products have a significant positive effect on visiting decisions. However, electronic word of mouth does not mediate the relationship between service quality and tourism products on tourists visiting decisions.

scholarly journals Effect of Business Risk, Company Size, and Asset Structure on Capital Structure with Profitability as an Intervening Variable (Case Study on Manufacturing Companies on the Indonesia Stock Exchange)

2021 ◽  
Vol 8 (8) ◽  
pp. 284-289
Author(s):  
Robby Rahadi Putra ◽  
Maya Sari ◽  
Widia Astuty
Keyword(s):  
Capital Structure ◽  
Structural Equation ◽  
Stock Exchange ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Manufacturing Companies ◽  
Business Risk

The purpose of this study was to determine and analyze the effect of business risk, company size, and asset structure on capital structure with profitability as an intervening variable (case study on Manufacturing Companies on the Indonesia Stock Exchange). The population in this study are all Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling method, 71 companies were obtained as samples. The data analysis technique used the partial least square (PLS) approach. PLS is a component-based or variant-based structural equation model (SEM). The results of the analysis show that business risk, company size, and asset structure have a significant effect on profitability. Business risk, company size and asset structure have a significant effect on capital structure. Profitability has no significant effect on capital structure. Profitability cannot mediate the effect of business risk, company size, and asset structure on capital structure. Keywords: Business Risk, Company Size, Asset Structure, Capital Structure, Profitability.

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