scholarly journals Pengaruh Karateristik Personal Auditor Pemerintah Terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit

Author(s):  
Nesya Kartika Rahmawati ◽  
Christina Dwi Astuti

<p class="Style1">The compilation of this thesis aimed at knowing the influence between auditor's individual characteristics and their acceptance of dysfunctional audit behavior. This research used the sample totaling 120 respondents from the auditors, who work in government agencies in Jakarta. The available questionnaire was distributed by convenience methods. The analysis method of the data that was used structural equation modeling as a tool of analysis using the LISREL program. Results of the research showed that externality in auditor 's locus of control and turnover intention have significant positive relationships with the level of acceptance of dysfunctional behavior, while the self-rate auditor performance have insignificant negative relationships with the level of acceptance of dysfunctional behavior, and self-esteem in relation to ambition have insignificant positive relationships with the level of acceptance of dysfunctionul behavior.</p>

2021 ◽  
pp. 104973152098453
Author(s):  
Guanghuai Zheng ◽  
Haijuan Liu ◽  
Yean Wang ◽  
Beili Chen

Purpose: This study aims to investigate the effects of professional autonomy (PA) and person–environment fit (person–job [PJ] fit and person–organization [PO] fit) on turnover intention (TI). Methods: We take a total of 1,133 professional social workers with formal educational background from the China Social Work Longitudinal Study 2019 as our sample and use structural equation modeling as our analysis method. Results: We find that an increase in person–environment fit is significantly associated with a decrease in Chinese social workers’ organizational TI, and this relationship is mediated by PA. However, PA has greater power to buffer the effects of PJ fit than those of PO fit on TI. Conclusions: This finding improves existing understanding of the paradox of social workers embedded in the community. An occupational environment that promotes PA is urgently needed to address this paradox and to prevent social workers’ TI.


2020 ◽  
Vol 17 (1) ◽  
pp. 1
Author(s):  
Ratna Tri Hardaningtyas

Work engagement has emerged as a core element of talent management to acquire and retain high-performing employees in the labor market and a potential bright spot for business success. Due to the aforementioned positive influences and benefits of improving employees' work engagement, many organizations put more effort towards enhancing and maintaining levels of work engagement as their top priority for an effective human resource system. This study aimed to investigate the mediating effects of employees' work engagement in the relationships between their personal resources (self-efficacy, organizationalbased self-esteem, and optimism) and turnover intention. A total of 119 survey responses collected by convenience sampling and analyzed by using structural equation modeling (SEM). This study concluded that there is a positive relationship between self-efficacy, organizationalbased self-esteem, optimism, and work engagement. The mediation role of work engagement in the relationship between self-efficacy, organizational-based self-esteem, optimism, and turnover intention proves significantly in this study. Interestingly, this study found that there is a positive relationship of self-efficacy on turnover intention which means that the higher level of self-efficacy does not indicate the lower turnover intention. Employees with a high level of self-efficacy believe that they are giving too much to their organization Therefore, they eventually negotiated more for higher salaries while at the same time seeing more alternative jobs/organizations offers in case they are not appreciated enough for what they do for organizations.


2018 ◽  
Vol 36 (4) ◽  
pp. 470-483 ◽  
Author(s):  
Anubhav Mishra ◽  
Satish S. Maheswarappa ◽  
Moutusy Maity ◽  
Sridhar Samu

Purpose The purpose of this paper is to examine the influence of parents (via family communication patterns) on teenagers’ electronic word-of-mouth (eWOM) intentions, via a serial mediation by internet usage and self-esteem, along with the moderating effect of online impression. Design/methodology/approach A conceptual model was developed based on the nature vs nurture perspective and theory of consumer socialization. Structural equation modeling was applied to investigate the interplay among proposed variables, using a sample of 797 teenage respondents in India. Findings The findings indicate that family communication, internet usage, and self-esteem are significant antecedents to eWOM intents of teenagers. Also, online impression is a strong moderator which influences whether teenagers would engage in eWOM activities or not. Research limitations/implications This study presents actionable items for marketers interested in teenage consumers in an emerging economy. Marketers can benefit by tailoring their online communication to influence parent’s attitude toward the internet and to enhance online impression of teenagers to substantially increase eWOM dispersion. Originality/value This study provides original insights about how parents and individual characteristics act as antecedents and impact teenagers’ eWOM intentions including the moderating effect of online impression.


2020 ◽  
pp. 195-216
Author(s):  
Devia Lorensa, ◽  
Sukisno Slamet Riadi, ◽  
Dirga Lestari,

This study aims to analyze the effect of work stress and promotion chance towards organizational commitment and turnover intention of employees in Samarinda pos. Data collection was carried out using questionnaires. The data analysis method uses analysis tools named structural equation modeling (SEM-Smart Pls). The result showed that the work stress had a negative impact on organizational commitment, same as promotion chance and organizational commitment that showed negative impacts toward turnover intentions. In contrast, positive impacts are shown by promotion chance towards organizational commitment and work stress toward the turnover intention. Keywords: Work Stress, Promotion, Organizational Commitment, Turnover Intention ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh stress kerja dan kesempatan promosi terhadap komitmen organisasional dan turnover intention karyawan samarinda pos. Pengumpulan data dilakukan dengan menggunakan kuisioner. Metode analisis data menggunakan alat analisis struktural equation modeling atau SEM-Smart Pls. Hasil penelitian menunjukan hubungan negatif antara stress kerja terhadap komitmen organisasional, sama dengan yang ditujukan oleh kesempatan promosi dan komitmen organisasional terhadap turnover intention. Lalu variabel yang menunjukan hubungan positif adalah variabel kesempatan promosi dan stress kerja terhadap Turnover Intention. Kata kunci: Stress kerja, Promosi, Komitmen organisasional, Turnover intention


2012 ◽  
Vol 28 (1) ◽  
pp. 60-67 ◽  
Author(s):  
Katariina Salmela-Aro ◽  
Katja Upadaya

This study introduces the Schoolwork Engagement Inventory (EDA), which measures energy, dedication, and absorption with respect to schoolwork. Structural equation modeling was used to assess the validity and reliability of the inventory among students attending postcomprehensive schools. A total of 1,530 (769 girls, 761 boys) students from 13 institutions (six upper-secondary and seven vocational schools) completed the EDA 1 year apart. The results showed that a one-factor solution had the most reliability and fitted best among the younger students, whereas a three-factor solution was most reliable and fit best among the older students. In terms of concurrent validity, depressive symptoms and school burnout were inversely related, and self-esteem and academic achievement were positively associated with EDA. Boys and upper-secondary-school students experienced lower levels of schoolwork engagement than girls and vocational-school students.


2019 ◽  
Vol 40 (3) ◽  
pp. 177-185
Author(s):  
Daniela Moza ◽  
Laurențiu Maricuțoiu ◽  
Alin Gavreliuc

Abstract. Previous research established that an independent construal of the self is associated with higher self-esteem, which, in turn, is associated with increased happiness. Regarding the directionality of these relationships, theoretical arguments have suggested that self-construal precedes self-esteem and that self-esteem precedes happiness. However, most research in this area is cross-sectional, thus limiting any conclusions about directionality. The present study tested these relationships in 101 Romanian undergraduates using a 3-wave cross-lagged design with a 6-month time lag between every two waves. Structural equation modeling analyses revealed that self-esteem is an antecedent of both happiness and dimensions of independent self-construal (i.e., consistency vs. variability and self-expression vs. harmony). In other words, one’s positive evaluation of self-worth precedes one’s self-perception as being a happy and independent person. The findings are discussed with respect to the theoretical and practical implications, along with limitations and suggestions for future research.


2020 ◽  
pp. 1-12
Author(s):  
Sebastian Holzwarth ◽  
George Gunnesch-Luca ◽  
Roman Soucek ◽  
Klaus Moser

Abstract. The current study analyzes how two components of perceived organizational communication (vertical and horizontal) are related to employee turnover intentions via three types of affective commitment foci (organization, supervisor, and team). Using second-order confirmatory factor analysis and structural equation modeling techniques with a large cross-sectional dataset ( n = 3,317), our results show that, in line with social cohesion theory, vertical communication (e.g., supportiveness from the organization) is strongly related to affective organizational commitment, whereas horizontal communication (e.g., supportiveness from colleagues) is primarily related to affective team commitment. Additionally, both communication dimensions are related to affective supervisory commitment. Finally, these three foci of affective commitment incrementally explain and differentially mediate the relationship between perceived organizational communication and turnover intention.


2018 ◽  
Vol 6 (2) ◽  
pp. 199
Author(s):  
Asep Saifuddin Chalim

This study discussed employee turnover as one of the crucial problems faced by every organization. This study sought to analyze the determinants of turnover intention, such as job insecurity, organizational commitment, and job satisfaction. The objects of this study were newcomer lecturers of private Islamic universities in East Java Province, Indonesia. To analyze the relationship among independent variables and dependent variable; this study employed a correlation path model. To build the structural formulation of the correlation path model, this study used the variance-based Structural Equation Modeling (SEM) as a Partial Least Square (PLS) analysis. The study found that job insecurity influenced job satisfaction and organizational commitment. Moreover, job satisfaction and organizational commitment had positive impacts on the turnover intention. In contrast, job insecurity did not have a direct significant impact on the turnover intention, but it had indirect effect that influences job satisfaction and organizational commitment.


2020 ◽  
Vol 48 (2) ◽  
pp. 1-9 ◽  
Author(s):  
Taotao Zhang ◽  
Bingxiang Li

The aims in this study were to examine the influence of job crafting, job satisfaction, and work engagement on employee turnover intention, and to investigate the role of work engagement and job satisfaction as mediators in the relationship between job crafting and employee turnover intention. A validated questionnaire was used to collect data from 212 employees of a service company in China. The results of structural equation modeling showed that work engagement and job satisfaction partially mediated the job crafting–turnover intention relationship. These findings extended prior research and confirmed that job crafting, job satisfaction, and work engagement were each a predictor of employee turnover intention. These findings suggest that the turnover intention of employees could be reduced through generating job-crafting behaviors, and by improving job satisfaction and work engagement.


Author(s):  
Lee ◽  
Lee ◽  
Song

The role that psychological variables play in depression among elderly urban residents has received little research attention. Therefore, the purpose of this study was to examine the relationships between social capital, social capital satisfaction, self-esteem, and depression among elderly urban residents. We used the responses provided by 701 elderly persons to scales assessing social capital (i.e., network, trust), social capital satisfaction, self-esteem, and depression, as part of the Korea Welfare Panel Study (KOWEPS). We conducted a confirmatory factor analysis and tested the validity of a proposed statistical model using structural equation modeling (SEM). The results showed that trust in social capital, social capital satisfaction, and self-esteem were significantly related to depression. Further, social capital satisfaction and self-esteem fully and partially mediated the relationship between trust and depression, respectively. These findings serve as an empirical base upon which social welfare policies can be founded that benefit elderly urban residents with weak social capital, low social capital satisfaction, and poor self-esteem.


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