scholarly journals Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor

2016 ◽  
Vol 19 (3) ◽  
pp. 441
Author(s):  
Aprina Nugrahesthy Sulistya Hapsari
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Structural Equation ◽  
Personal Characteristics ◽  
Personal Characteristic ◽  
Equation Model ◽  
Dysfunctional Behavior ◽  
Convenience Sampling ◽  
Personal Performance ◽  
The Relationship

<p><em>Auditor dysfunctional behavior has been increasingly perceived to be prevalent in the audit environment. It is therefore interesting to study the association between auditors’ personal characteristics, non-personal characteristics and dysfunctional behavior. This research investigates the relationship between locus of control as a specific personal characteristic, employees’ personal performance, organizational commitment, turnover intention, auditors’ performance assessors as a factor outside personal characteristics and acceptance of dysfunctional audit behavior. We collected data by sending questionnaire to auditors in Semarang and Surakarta cities based on the convenience sampling method because we had no precise information on the number of existing auditors beforehand. Using Structural Equation Model (SEM) to analyze our data, we find that there is no association between personal characteristic and the acceptance of dysfunctional audit behavior. Meanwhile, there is a significant relationship between auditors’ performance assessor on the acceptance of dysfunctional audit behavior.</em></p><p><em><br /></em></p><p align="center"><strong>Abstrak</strong></p><p align="center"><em><strong> </strong></em></p><p>Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.<em><br /></em></p>

Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors' Personal Characteristics

2003 ◽  
Vol 15 (1) ◽  
pp. 87-110 ◽  
Author(s):  
David P. Donnelly ◽  
Jeffrey J. Quirin ◽  
David O'Bryan
Keyword(s):  
Locus Of Control ◽  
Organizational Behavior ◽  
Structural Equation ◽  
Organizational Design ◽  
Audit Quality ◽  
Turnover Intentions ◽  
Personal Characteristics ◽  
Explanatory Model ◽  
Equation Modeling ◽  
Dysfunctional Behavior

Dysfunctional behavior (DB) and staff turnover are associated with decreased audit quality (Public Oversight Board 2000). Dysfunctional behaviors such as premature sign-off, gathering of insufficient evidence, altering or replacing audit procedures, and underreporting of time have negative effects on the auditing profession. While recent studies suggest that dysfunctional behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes. In this study, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that identifies locus of control, performance, and turnover intentions as determinants of auditor acceptance of DB. Using a cross-organizational design and a structural equation modeling technique, survey results from 106 auditors generally support the explanatory model. Results indicate that auditors who are more accepting of DB tend to possess an external locus of control, report lower levels of self-rated performance, and exhibit higher turnover intentions. These results suggest that individual auditor characteristics play a role in identifying those who are more accepting of DB.

Evaluation of the image of a coastal tourism destination in Brazil

2017 ◽  
Vol 3 (4) ◽  
pp. 324-338 ◽  
Author(s):  
Francisco Antonio dos Anjos ◽  
Melise de Lima Pereira ◽  
Florença Fiedler Pichler Von Tennenberg
Keyword(s):  
Structural Equation ◽  
Equation Model ◽  
Destination Image ◽  
Coastal Tourism ◽  
Tourism Destination ◽  
Santa Catarina ◽  
Content Type ◽  
Confirmatory Factor ◽  
Convenience Sampling ◽  
The Relationship

Purpose In order to offer a theoretical and empirical contribution to the theme, the purpose of this paper is to assess the tourist image of the destination Balneário Camboriú, Santa Catarina, Brazil, from the tourists’ perspective. The authors specify the latent dimensions involved in the formation of the cognitive, affective, and conative image of coastal tourism destination, through which the authors can analyze and measure the construct. Design/methodology/approach The research is exploratory, descriptive, and predominantly quantitative. It uses non-probability convenience sampling, consisting of a sample of 425 tourists. Data collection were conducted in the studied destination during the summer season – 2015/2016. Findings Through exploratory and confirmatory factor analysis, the authors identified and tested the factors that comprise the image. Structural equation model evaluated the relationship that theoretically exists between the components of the image and the weight of the various components (cognitive, affective, and conative) on the overall image of the destination. Originality/value This research contributes theoretically and empirically to the discussions on the components of the destination image, in as much as it analyzes and interprets the cognitive, affective, and conative components of the image of the tourism destination Balneário Camboriú, Santa Catarina, Brazil.

scholarly journals Understanding Job Stress and Organizational Effectiveness of Airline Employees Due to Changes in the Employment Environment under COVID-19—Focusing on the Difference in the GAD-7 of Employees

2021 ◽  
Vol 13 (24) ◽  
pp. 13722
Author(s):  
Dong-Jin Shin ◽  
Yeon-Sun Kim ◽  
Bo-Kyeong Kim
Keyword(s):  
Job Stress ◽  
Turnover Intention ◽  
Structural Equation ◽  
Intention To Leave ◽  
Equation Model ◽  
Job Burnout ◽  
Psychological State ◽  
Human Resource Managers ◽  
Human Management ◽  
The Relationship

The purpose of this study was to examine the relationship between the job stress of employees due to changes in the employment environment of airlines under COVID-19 and job burnout and turnover intention. GAD-7 was applied to verify the influence relationship linking job stress, job burnout and turnover intention, using a structural equation model according to anxiety, namely, COVID blues. The results of this study can provide a theoretical basis for the relationship linking job stress, job burnout and turnover intention of employees due to changes in the employment environment resulting from the business crisis of airlines under the COVID-19 pandemic, which has been ongoing since 2020. In addition, it was possible to understand the degree of impact on stress, job burnout and turnover intention by measuring the anxiety disorder of employees, i.e., COVID-19 blues, due to the prolonged pandemic. This study provides basic data on human management measures in the aviation field. Furthermore, according to the results of this study, changes in the employment environment led to job stress in employees, which in turn increased employee job burnout and turnover intention. These results can provide practical implications and help human resource managers to better manage employees, as it was revealed that both changes in the organization of employees and changes in the employment environment of temporary employees increase job stress. Lastly, in the situation where COVID-19 and its associated blues continue, the GAD-7 scale, typically used for patients in hospitals, was applied to airline employees to determine their anxiety levels and psychological state, representing an effective method of lowering intention to leave, job stress and job burnout.

scholarly journals Enhancing Talent Management through Competency Mapping in Higher Education Province

2019 ◽  
Vol 8 (4) ◽  
pp. 853-859
Keyword(s):  
Higher Education ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Faculty Members ◽  
Primary Data ◽  
Promising Tool ◽  
Convenience Sampling ◽  
The Relationship ◽  
Structured Questionnaire

Competency mapping is developed as the promising tool to measure the talent enhancement of the faculty members working in higher education at Bangalore. It is considered to be the need of the hour to update with respect to changing environment in the field of technological, cultural, social and economic way.to conduct the study, there are 450 faculty members included as respondents from three different segments through convenience sampling technique. To describe their actual opinion of the respondents towards the competency mapping, there are six variables are used and one moderating variable also employed to enhance the talent and skill level of the faculty members, and the same was collected through administering structured questionnaire. A structural equation model is created with the primary data collected using statistical software AMOS V.21 and explained the relationship between the defined variables under the study. Finally, it is concluded that, the faculty members are agreed upon that competency mapping is a tool for measuring the talent enhancement, and which will be much helpful to survive under the hectic competitive position created by the digital rivalry.

The Analysis of Financial Literacy and Its Impact on Investment Decisions: A Study on Generation Z In Jakarta

2021 ◽  
Vol 9 (1) ◽  
pp. 33
Author(s):  
Novia Utami ◽  
Marsiana Luciana Sitanggang ◽  
Marsiana Luciana Sitanggang
Keyword(s):  
Financial Literacy ◽  
Structural Equation ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Equation Model ◽  
Investment Behavior ◽  
Online Questionnaire ◽  
Generation Z ◽  
Convenience Sampling ◽  
The Relationship

The influence of digitalization has extended across industries including the financial sector. Numerous innovations for investment have been launched while financial information has now become easily accessible, raising potential for Generation Z (Gen Z) to make investment. This study aims to understand financial literacy and investment behavior of Gen Z in Jakarta, Indonesia. Data were collected using quantitative approach, particularly through adoption of online questionnaire and convenience sampling technique. The relationship between financial literacy and investment decisions was then analyzed using Structural Equation Model regression - Lisrel statistical software. Finally, it was found that financial literacy significantly influenced investment decisions of Gen Z in Jakarta.

The Influence of Cognitive and Affective Reactions to Feedback on Subsequent Goals

2010 ◽  
Vol 15 (2) ◽  
pp. 121-131 ◽  
Author(s):  
Remus Ilies ◽  
Timothy A. Judge ◽  
David T. Wagner
Keyword(s):  
Performance Feedback ◽  
Business School ◽  
Structural Equation ◽  
Emotional Reactions ◽  
Equation Model ◽  
Proposed Model ◽  
And Performance ◽  
Dispositional Measure ◽  
The Relationship ◽  
Reactions To Feedback

This paper focuses on explaining how individuals set goals on multiple performance episodes, in the context of performance feedback comparing their performance on each episode with their respective goal. The proposed model was tested through a longitudinal study of 493 university students’ actual goals and performance on business school exams. Results of a structural equation model supported the proposed conceptual model in which self-efficacy and emotional reactions to feedback mediate the relationship between feedback and subsequent goals. In addition, as expected, participants’ standing on a dispositional measure of behavioral inhibition influenced the strength of their emotional reactions to negative feedback.

scholarly journals The Impacts of College Students’ Civic Responsibility on Civic Engagement via Online Technology: The Mediations of Civic Learning and Civic Expression

SAGE Open ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 215824402110319
Author(s):  
Pi-Chun Hsu ◽  
I-Hsiung Chang ◽  
Ru-Si Chen
Keyword(s):  
College Students ◽  
Civic Engagement ◽  
Indirect Effects ◽  
Structural Equation ◽  
Equation Model ◽  
Civic Responsibility ◽  
Civic Learning ◽  
Online Technology ◽  
Students Attitudes ◽  
The Relationship

This study focused on college students’ attitudes toward the relationship between online civic responsibility and online civic engagement and its impacts. It also investigated the mediating roles of online civic learning and online civic expression in this relationship. A survey was conducted in Taiwan, testing for indirect effects with mediated variables using a structural equation model. The study tested hypotheses about the mediations of online civic learning and online civic expression on this relationship between online civic responsibility and online civic engagement for college students. The results indicate that the mediators of online civic learning and online civic expression fully mediate the relationship between online civic responsibility and online civic engagement.

Sign in / Sign up

Export Citation Format

Share Document