scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM MEMAHAMI MATA KULIAH AUDITING (Studi empiris pada mahasiswa Jurusan Akuntansi di Fakultas Ekonomi UNIMUS dan UNISSULA Semarang)

MAKSIMUM ◽  
2016 ◽  
Vol 3 (2) ◽  
pp. 42
Author(s):  
Ellya Fuadiyah ◽  
Fatmasari Sukesti
Keyword(s):  
Standard Deviation ◽  
Survey Research ◽  
Structural Equation Model ◽  
Communication Skills ◽  
Big Five ◽  
Structural Equation ◽  
Equation Model ◽  
Analytical Instrument ◽  
It Use ◽  
Positive Effect

This study aims to analyze the factors that students affect on understanding of auditing course. The study based on the motivation's theory that is developed by Maslow and Big Five Personality's theory that is introduced by Goldberg, then it use the variable understanding of auditing course, motivation, communication skills, and personality. The method used is survey research. Analytical instrument to examine the hipotheses and validity of this study uses Structural Equation Model (SEM), it uses AMOS 21.0 program. Whereas, the program that be used in this study for descriptive statistic and reliability analysis uses SPSS 16.0 program, with notice means and standard deviation for statistic descriptive and cronbach alpha value to determine reliability.The results showed that motivati on, communication skills, and personality a studens positive affect on understanding of auditing course. While communication skills no students positive effect on understanding auditing course. Keywords: auditing course, auditing course understanding, motivation, communication skills, personality

scholarly journals Keberhasilan Sistem Informasi Akuntansi Dideterminasi Oleh Etika Pengguna

2019 ◽  
Vol 1 (1) ◽  
pp. 58-74
Author(s):  
Sri Dewi Anggadini
Keyword(s):  
Survey Research ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square

Etika pengguna  merupakan prinsip moral bagi seseorang yang berkaitan dengan perilaku baik dan buruk dalam menjalankan aktivitas SIA.Keberhasilan SIA adalah integrasi semua unsur disebut juga komponen SIA.Tujuannya yaitu untuk mengetahui besarnya sistem informasi akuntansi yang dideterminasi oleh etika pengguna.Berdasarkan hasil penelitian ini dapat diajdikan  masukan pada Badan Usaha Milik Negara untuk menerapkan budaya etis, tanggung jawab, disiplin kerja, loyal dan patuh serta memberikan yang terbaik bagi organisasi.  Metode penelitian yang digunakan bersifat deskriptif verifikatif dan termasuk survey research..Teknik pengumpulan data menggunakan kuesioner dan wawancara.Unit analisis dalam penelitian ini adalah bagian Akuntansi Keuangan di BUMN.Untuk analisis data menggunakan pemodelan strukural SEM-PLS (Structural Equation Model- Partial Least Square).Hasil penelitian menunjukkan bahwa etika pengguna berpengaruh terhadap kualitas sistem informasi akuntansi. Namun, berkualitasnya SIAdisebabkan responsibility, accountability dan liability belum sepenuhnya diakomodir  di dalam penggunaan. Responsibility artinya bahwa karyawan BUMN secara rata-rata memiliki rasa tanggung jawab terhadap pekerjaan yang ditugaskannya. Accountability artinya karyawan BUMN dalam penggunaan sistem informasi akuntansi  seringkalimenerima tanggung jawab.Liability artinya karyawan BUMN dalam penggunaan sistem akuntansi perusahaan  seringkaliberupaya untuk mencari solusi yang terbaik. Berdasarkan pengolahan data bahwa  penerapanSIA  belum sepenuhnya mengadopsi etika yang dimiliki pengguna dalam menggunakan sistem informasi akuntansi. Kata Kunci : Etika Pengguna dan Keberhasilan Sistem Informasi Akuntansi.

scholarly journals Effects of Perceived Sustainability Level of Sportswear Product on Purchase Intention: Exploring the Roles of Perceived Skepticism and Perceived Brand Reputation

2020 ◽  
Vol 12 (20) ◽  
pp. 8650
Author(s):  
Yunjeong Kim ◽  
Kyung Wha Oh
Keyword(s):  
Structural Equation Model ◽  
Purchase Intention ◽  
Structural Equation ◽  
Online Survey ◽  
Equation Model ◽  
Purchasing Behavior ◽  
Sustainable Products ◽  
Brand Reputation ◽  
Negative Effect ◽  
Positive Effect

Fashion companies are trying to increase the efficiency of their communication with consumers by providing information on sustainable activities or product levels. This study explored the effects of the perceived sustainability level of products offered by sports brands. An online survey was conducted of consumers in their 20s and 30s, and a total of 316 questionnaires were used for the analysis. The structural equation model analysis using AMOS showed that the perceived sustainability level had a positive effect on purchase intention and a negative effect on perceived skepticism. Furthermore, perceived skepticism was confirmed to have a negative effect on purchase intention. By verifying the moderating effect of the perceived brand reputation, it was confirmed that the effect of the perceived sustainability level on purchase intention and the influence of the perceived skepticism on purchase intention differ between high and low brand reputation groups. When the perceived brand reputation is high, the perceived sustainability level has only a direct effect on purchase intention, whereas when the perceived brand reputation is low, only the indirect effect of perceived skepticism appears. This study contributes to the literature and practice by verifying that perceived skepticism plays an important role in the purchasing behavior of sustainable products in fashion.

scholarly journals Pengaruh Kualitas Layanan Terhadap Citra Destinasi Desa Wisata Ketingan Dengan Electronic Word of Mouth Sebagai Variabel Pemediasi

2019 ◽  
Vol 10 (2) ◽  
Author(s):  
Chriswardana Bayu Dewa
Keyword(s):  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Word Of Mouth ◽  
Sample Selection ◽  
Equation Model ◽  
Destination Image ◽  
Research Subjects ◽  
Probability Sampling ◽  
Positive Effect

Abstract- Ketingan Tourism Village is located in Tirtoadi Village, Mlati, Sleman, Yogyakarta which has the potential as one of the village's tourist destination destinations in Yogyakarta. However, the development of the village tourism is still not optimal, especially in terms of product socialization and marketing strategies that have not been prospective, so there needs to be an effort to increase the attractiveness of village tourism.This research presents that, there are many other factors that can influence consumer decisions in traveling, but the source of individual information turns out to be the main influence that shapes one's perception in visiting a tourist area. The research subjects are tourists who are members of the Yogyakarta backpacker facebook group. The sample selection uses a non-probability sampling method consisting of 120 people. Hypotheses are tested using Structural Equation Model (SEM). This study found that service quality has a positive effect on e-word of mouth, e-word of mouth has a positive effect on destination image, service quality has a positive effect on destination image and e-word of mouth can fully mediate a positive relationship between service quality with image destination. Keyword: Service Quality, Destination Image, e-Word of Mouth Abstrak - Desa Wisata Ketingan terletak di Desa Tirtoadi, Mlati, Sleman, Yogyakarta memiliki potensi sebagai salah satu tujuan destinasi obyek wisata desa yang ada di Yogyakarta. Akan tetapi pengembangan desa wisata tersebut masih belum maksimal khususnya dalam hal sosialisasi produk dan strategi pemasaran yang belum prospektif sehingga perlu adanya upaya untuk meningkatkan daya tarik wisata desa. Penelitian ini menyajikan bahwa, banyak sekali faktor lain yang dapat mempengaruhi keputusan konsumen dalam berwisata, tetapi sumber informasi individual ternyata menjadi pengaruh utama yang membentuk persepsi seseorang dalam mengunjungi suatu daerah wisata. Subyek penelitian adalah para wisatawan yang tergabung dalam grup facebook backpacker Yogyakarta. Pemilihan sampel menggunakan metode non-probability sampling  yang terdiri dari 120 orang. Hipotesis diuji dengan menggunakan Structural Equation Model (SEM). Penelitian ini menemukan bahwa kualitas pelayanan berpengaruh positif terhadap e-word of mouth, e-word of mouth berpengaruh positif terhadap citra destinasi, kualitas layanan berpengaruh positif terhadap citra destinasi dan e-word of mouth secara penuh dapat memediasi hubungan positif antara kualitas layanan terhadap citra destinasi.Kata Kunci: Kualitas Layanan, Citra Destinasi, e-Word of Mouth

Suppliers Administrative Attributes on Supplier Selection and Its Effect on Production Process and Marketing Benefits

2019 ◽  
pp. 1-25
Author(s):  
José Roberto Mendoza-Fong ◽  
Jorge Luis García-Alcaraz ◽  
Cuauhtemoc Sánchez Ramírez ◽  
Giner Alor Hernández
Keyword(s):  
Production Process ◽  
Structural Equation Model ◽  
Latent Variables ◽  
Supplier Selection ◽  
Structural Equation ◽  
Selection Process ◽  
Descriptive Analysis ◽  
Equation Model ◽  
Daily Activities ◽  
Positive Effect

The supplier selection process is one of the daily activities of purchasing departments in the maquiladora industries, but traditionally the attributes analyzed are those that can be quantified, ignoring others because its impact on the production process or on the company's revenues is unknown. This article presents a structural equation model in which three latent variables associated with administrative attributes are integrated, the benefits obtained along production process and marketing, where three hypotheses which relate them are exposed. The information is derived from a survey of 253 managers who work in maquiladoras in Mexico, thus, a descriptive analysis of the sample and the items are obtained. The hypotheses were validated according to a structural equation model and the results indicate that there is a direct and positive effect between the variables analyzed, but the most interesting due to its size, is between the profits made by the production process and the marketing benefits.

scholarly journals Factors Influencing Online Repurchase Through Satisfaction

2020 ◽  
Vol 16 (2) ◽  
pp. 129-145
Author(s):  
Faris Saputra Saplina ◽  
Nazwirman Nazwirman ◽  
Anis Byarwati
Keyword(s):  
Data Analysis ◽  
Product Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Quantitative Research ◽  
Equation Model ◽  
Price Fairness ◽  
Purposive Sampling ◽  
Factors Influencing ◽  
Positive Effect

This research examines the influence of price fairness and product quality on satisfaction and repurchase on Tokopedia. This is a quantitative research that used Structural Equation Model (SEM) with SPSS and Lisrel software for data analysis. Purposive sampling is used to select samples, though it is limited to certain respondents. The minimum sampling size is 10 times the number of research indicators, with a total 149 respondents analyzed. Findings. The results showed that Price Fairness and Product Quality had significant and positive impacts on satisfaction. Furthermore, Product Quality and Satisfaction have significant and positive effect on repurchase, while Satisfaction mediates price fairness to Repurchase and Product Quality.

scholarly journals Pengaruh Dimensi Kepribadian terhadap Kinerja Karyawan dengan Pelatihan sebagai Variabel Mediasi Studi pada PT Gresik Cipta Sejahtera

2018 ◽  
Vol 9 (1) ◽  
pp. 33
Author(s):  
Arief Tri Wicaksono ◽  
Jun Surjanti
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Performance Training ◽  
Negative Effect ◽  
Performance Dimensions ◽  
Positive Effect

This research aimed to analyze the influence of personality dimensions on the performance of employees with training as a mediating variable. The sample used in this study were 45 marketing employees of PT Gresik Cipta Sejahtera. Statistical method analyze technique used is Structural Equation Model Partial Least Square by using Smart PLS 2.0. The results of recent research showed that the dimension of personality extraversion, agreeableness, neuroticsm, openness had significant positive effect on performance, Dimensions of Personality conscientinouness had a negative effect and significant to the performance. Dimensions of personality extraversion conscientinouness, openness had positive effect and significant to training, dimensions of personality agreeableness, neuroticsm had positive effect but not significant to training, training had positive and significant impact on performance.Training did not mediate the effect between Dimensions of Personality extraversion, agreeableness, neuroticsm, openness on performance, training did mediate the effect between Dimensions of Personality conscientinouness on performance.  

scholarly journals PENGARUH MANAJEMEN RANTAI PASOK TERHADAP PERFORMA USAHA BUDI DAYA UDANG VANAME DI PROVINSI BALI DAN JAWA TIMUR

2020 ◽  
Vol 6 (2) ◽  
pp. 113
Author(s):  
Rismutia Hayu Deswati ◽  
Lathifatul Rosyidah ◽  
Tenny Apriliani
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Competitive Advantage ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Business Performance ◽  
Equation Model ◽  
Chain Management ◽  
The Relationship ◽  
Positive Effect

Udang vaname merupakan salah satu komoditas ekspor unggulan Indonesia di pasar internasional. Udang vaname yang diekspor merupakan hasil produksi dari usaha budi daya yang tersebar di berbagai provinsi di Indonesia sehingga dibutuhkan rantai pasok yang optimal untuk mendukung kelancaran usaha budi daya tersebut. Tujuan dari penelitian ini untuk menganalisis pengaruh manajemen rantai pasokan terhadap keunggulan bersaing suatu usaha budi daya udang vaname dan dampak terhadap performa usaha tersebut. Lokasi penelitian adalah Provinsi Jawa Timur dan Bali karena konektivitas yang kuat antara masing-masing pembudi daya di kedua lokasi tersebut. Data yang dikumpulkan diverifikasi kemudian dianalisis menggunakan pendekatan Structural Equation Model (SEM). Hasil dari analisis menemukan bahwa variabel hubungan dengan pemasok dan modal manusia berpengaruh positif terhadap keunggulan bersaing pembudi daya dan juga berpengaruh positif kepada performa usaha budi daya tersebut. Variabel hubungan dengan pelanggan tidak berpengaruh baik terhadap keunggulan bersaing maupun performa usaha. Dari hasil ini diharapkan pemerintah bisa mengintervensi dalam bentuk perbaikan manajemen rantai pasokan udang vaname dengan meningkatkan kompetensi masing-masing anggota rantai pasok sehingga dapat optimal pada posisinya.Title: The Effect of Supply Chain Management on The Business Performance of Vaname Shrimp Farming in The Province of Bali and East JavaVaname is one of Indonesia’s leading export commodities in the international market. The exported vaname are the products from aquaculture business which are spread in various provinces in Indonesia, so an optimal supply chain is needed to support this business. The purpose of this study is to analyze supply chain management affects the competitive advantage of a vaname farming business and the impact on the performance of the business. The research sites are East Java and Bali because of the strong connectivity between each farmer in both locations. The collected data is verified and then analyzed using the Structural Equation Model (SEM) approach. The results of the analysis concluded that the relationship between suppliers and human capital variables had a positive effect on the competitive advantage of farmers and also had a positive effect on the performance of the aquaculture business. While the relationship with customer variables do not affect both competitive advantage and business performance. From this result, the government is expected to be able to intervene in the form of improved management of the vaname supply chain by increasing the competence of each member of the supply chain so that it can be optimally positioned. 

scholarly journals PENGARUH SIKAP KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA PEGAWAI DI KLINIK IBU DAN ANAK AREA PONDOK JATI, SIDOARJO

2019 ◽  
Vol 2 (2) ◽  
pp. 42
Author(s):  
Titis Tatasari
Keyword(s):  
Transformational Leadership ◽  
Data Analysis ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Work Behavior ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Mother And Child ◽  
Positive Effect

This study aims to analyze the effect of transformational leadership on empowerment in employees of Pondok Jati Mother and Child Clinic, Sidoarjo analyzing the influence of transformational leadership on employee work behavior of Pondok Jati Mother and Child Clinic, Sidoarjo; The data analysis method uses Structural Equation Model (SEM). The results showed that transformational leadership had a significant and positive effect on the empowerment of employees at Pondok Jati Mother and Child Clinic, Sidoarjo, transformational leadership had a significant and positive effect on work behavior of Pondok Jati, Mother and Child Clinic employees, Sidoarjo, transformational leadership had no significant and influential effect on positively on the performance of employees of the Pondok Jati, Sidoarjo Mother and Child Clinic, empowerment has no significant effect and positively influences on the performance of the Pondok Jati, Sidoarjo Mother and Child employees, work behavior has a significant and positive effect on the performance of the Pondok Jati, Mother and Child Clinic employees, Sidoarjo.

scholarly journals ANALISIS FAKTOR YANG MEMENGARUHI KEPUTUSAN INVESTASI (STUDI PADA MAHASISWI DI SURABAYA)

2020 ◽  
Vol 4 (2) ◽  
pp. 396
Author(s):  
Ifanda Ogix Fridana ◽  
Nadia Asandimitra
Keyword(s):  
Structural Equation Model ◽  
Financial Literacy ◽  
Structural Equation ◽  
Quantitative Research ◽  
Investment Decisions ◽  
Female Gender ◽  
Equation Model ◽  
Risk Tolerance ◽  
Investment Activity ◽  
Positive Effect

Investasi adalah kegiatan investasi aset untuk mendapatkan keuntungan dalam jangka waktu tertentu. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan investasi. Penelitian ini menggunakan jenis penelitian kuantitatif dengan jumlah sampel 230 responden dengan menggunakan metode analisis Structural Equation Model (SEM). Objek penelitian ini adalah mahasiswi di Surabaya yang memiliki galeri investasi di kampusnya. Studi ini berfokus pada jenis kelamin perempuan karena dalam empat tahun terakhir investor perempuan mengalami peningkatan yang signifikan dibandingkan dengan investor laki-laki, padahal tingkat pengetahuan keuangan perempuan lebih rendah dibandingkan laki-laki. Hasil penelitian ini menunjukkan bahwa literasi keuangan, overconfidence, herding, toleransi risiko dan persepsi risiko berpengaruh positif terhadap keputusan investasi. Hasil penelitian ini dapat membantu Galeri Investasi sebagai lembaga untuk sering melakukan sosialisasi seperti pemahaman finansial, manfaat berinvestasi, cara mengantisipasi risiko untuk berinvestasi sehingga pemahaman tentang investasi dapat menyeluruh dan dapat menarik calon investor baru nantinya.  Investment is an asset investment activity to get a profit within a certain period. This study aims to analyze the factors that influence investment decisions. This study uses quantitative research with a sample of 230 respondents using the analysis method of Structural Equation Model (SEM). The object of this research is female students in Surabaya who have an investment gallery on their campus. This study focuses on the female gender because in the last four years female investors have experienced a significant increase compared to male investors, even though the level of financial knowledge of women is lower than that of men. The results of this study indicate that financial literacy, overconfidence, herding, risk tolerance and risk perception have a positive effect on investment decisions. The results of this research can help the Investment Gallery as an institution to conduct socialization frequently such as financial understanding, the benefits of investing, how to anticipate risks for investment so that an understanding of investment can be comprehensive and can attract new potential investors later.

scholarly journals Investment Training Moderates the Effect of Financial Literacy, Return and Risk on Investment Interest in Capital Markets

2020 ◽  
Vol 9 (1) ◽  
pp. 102-112
Author(s):  
Anhar Fadli ◽  
Andhi Wijayanto
Keyword(s):  
Structural Equation Model ◽  
Capital Markets ◽  
Capital Market ◽  
Financial Literacy ◽  
Structural Equation ◽  
Model Analysis ◽  
Equation Model ◽  
The Relationship ◽  
Positive Effect ◽  
The Capital Market

This study aims to analyze the effect of financial literacy, return and risk on investment interests in the capital market members of Forum KSPM Kota Semarang with investment research as a moderating variable. This research uses structural equation model analysis with WarpPLS 6.0 to evaluate the relationship between variables and the effect of moderation on investor investment training with financial literacy, return, risk, and investment interest by conducting a survey of 113 respondents who were successfully collected. The results of this study confirm previous findings that financial literacy has a positive effect on investment interest, returns have a positive effect on investment interest, and risk has a positive effect on investment interest. Researchers also found that investment training could not moderate the effect of financial literacy on investment interest, but investment training could moderate the effect of return and risk on investment training.

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