scholarly journals KUALITAS BELANJA DAERAH DAN HUBUNGANNYA DENGAN KINERJA PEMBANGUNAN DI PROVINSI BANTEN

2018 ◽  
Vol 6 (2) ◽  
pp. 16-31
Author(s):  
Sri Wahyuni ◽  
Bambang Juanda ◽  
Idqan Fahmi
Keyword(s):  
Structural Equation ◽  
Secondary Data ◽  
Equation Model ◽  
Version 2.0 ◽  
Performance Development ◽  
And Performance ◽  
The Relationship ◽  
Quality Map ◽  
Better Than

This study aims to analyze the relevant indicators of spending quality in measuring the quality of regional spending as well as the relationship between the quality of regional spending and the development performance of the regencies/cities of Banten Province. This study uses secondary data from the governance, financial and performance development of the districts/cities of Banten Province between 2009 – 2013. The Data are analyzed using Partial Least Squares Structural Equation Model (PLS–SEM) using SmartPLS software version 2.0 & SmartPLS version 3.0. The Results show that there are 21 indicators out of 40 indicators that are relevant in measuring the quality of the districts/cities spending in Banten Province. The change of the spending quality map from 2009 to 2013 shows that the quality of North Banten (Tangerang Regency, Tangerang City, Tangerang Selatan, Serang Regency, Serang City and Cilegon City) is better than South Banten (Pandeglang and Lebak). In addition, the estimation results from the model used indicate that the quality of the region spending of Banten Provinve has a positive relationship with the performance of development with the value of the indicator 0,678. Keywords : Development Performance, PLS-SEM, Spending Quality

scholarly journals KUALITAS BELANJA DAERAH DAN HUBUNGANNYA DENGAN KINERJA PEMBANGUNAN DI PROVINSI BANTEN

2018 ◽  
Vol 6 (2) ◽  
pp. 16-31
Author(s):  
Sri Wahyuni ◽  
Bambang Juanda ◽  
Idqan Fahmi
Keyword(s):  
Structural Equation ◽  
Secondary Data ◽  
Equation Model ◽  
Version 2.0 ◽  
Performance Development ◽  
And Performance ◽  
The Relationship ◽  
Quality Map ◽  
Better Than

This study aims to analyze the relevant indicators of spending quality in measuring the quality of regional spending as well as the relationship between the quality of regional spending and the development performance of the regencies/cities of Banten Province. This study uses secondary data from the governance, financial and performance development of the districts/cities of Banten Province between 2009 – 2013. The Data are analyzed using Partial Least Squares Structural Equation Model (PLS–SEM) using SmartPLS software version 2.0 & SmartPLS version 3.0. The Results show that there are 21 indicators out of 40 indicators that are relevant in measuring the quality of the districts/cities spending in Banten Province. The change of the spending quality map from 2009 to 2013 shows that the quality of North Banten (Tangerang Regency, Tangerang City, Tangerang Selatan, Serang Regency, Serang City and Cilegon City) is better than South Banten (Pandeglang and Lebak). In addition, the estimation results from the model used indicate that the quality of the region spending of Banten Provinve has a positive relationship with the performance of development with the value of the indicator 0,678. Keywords : Development Performance, PLS-SEM, Spending Quality

scholarly journals Use of management reports and performance of sales managers in an insurance company

2018 ◽  
Vol 29 (78) ◽  
pp. 343-354
Author(s):  
José Carlos Tiomatsu Oyadomari ◽  
Bruno Duque ◽  
Edelcio Koitiro Nisiyama ◽  
Ronaldo Gomes Dultra-de-Lima ◽  
Octavio Ribeiro de Mendonça Neto
Keyword(s):  
Structural Equation ◽  
Secondary Data ◽  
Equation Modeling ◽  
Insurance Company ◽  
Sales Managers ◽  
Business Managers ◽  
Accounting Practice ◽  
And Performance ◽  
The Relationship

ABSTRACT This article aims to investigate the relationship between perceptions of the enabling dimension and the technical validity of the management reports of an insurance company and the performance of its sales managers, mediated by the use of these reports. Companies invest resources in providing management reports for business managers to take decisions, so understanding what influences the use of these reports and whether this use is associated with performance constitutes a relevant subject for both academia and professional practice. The results may be useful for organizations that are taking decisions to invest in management reports, showing that technical validity is what best influences the use of these reports, at least in the short term, which is also a contribution to the theory. Secondary data were combined with a survey of 231 respondents from an insurance company and analyzed using the structural equation modeling (SEM) technique via partial least squares (PLS). The article contributes to the literature and management accounting practice by demonstrating that, unlike in previous studies, the enabling dimension does not positively influence the use of management reports. On the other hand, the study shows that technical validity, which is a more tangible dimension of the quality of management reports, is positively associated with their use and that this use influences the performance of the sales managers. Keywords: use of management reports, sales performance, sales managers, insurers, enabling.

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 A Structural Equation Model of the relationship between physical activity and quality of life

2016 ◽  
Vol 16 (2) ◽  
pp. 147-156 ◽  
Author(s):  
María Carbó-Carreté ◽  
Joan Guàrdia-Olmos ◽  
Climent Giné ◽  
Robert L. Schalock
Keyword(s):  
Quality Of Life ◽  
Physical Activity ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
The Relationship

scholarly journals Organizational Commitments in Financial Service Audit With Antecedents of Organizational Justice and Job Satisfaction

2020 ◽  
Vol 11 (4) ◽  
pp. 86
Author(s):  
Petrus Ridaryanto
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Organizational Justice ◽  
Structural Equation ◽  
Interactional Justice ◽  
Equation Model ◽  
Quality Of Services ◽  
Accounting Firms ◽  
And Performance

Public trust in a profession is determined by the reliability, accuracy, timeliness, and quality of services or services that can be provided by the auditor profession. Although the auditor's work and performance procedures have tended to be supervised and determined strictly and formally by external institutions, studies have shown that the context of the internal environment has an effect on improving auditor performance. This study seeks to analyze the effect of organizational justice and job satisfaction in the auditor's environment on organizational commitment. It focuses more on behavioral accounting, specifically relating to the auditor's work environment, by taking the object of the treatment's influence in the organization's internal participation and involvement of auditors that is reflected by organizational commitment. By using the Structural Equation Model (SEM), the findings show that procedural justice and interactional justice are empirically proven to influence organizational commitment. On the other hand, distributive justice has no effect on organizational commitment, and job satisfaction has also been proven empirically to have no effect on organizational commitment. These results provide input for public accounting firms so as not to overlook the fairness factor in providing rewards to auditors. In the case of fairness the awarding of rewards / awards to the auditor is not only limited to the amount of reward, but also the process for determining the amount of the reward.

scholarly journals THE EFFECT OF CUSTOMER EXPERIENCE DESIGN, RELATIONSHIP QUALITY, AND EMOTION CONNECTION ON LOYALTY

2014 ◽  
Vol 13 (1) ◽  
Author(s):  
Elia Ardyan
Keyword(s):  
Relationship Quality ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Customer Experience ◽  
Equation Model ◽  
Consumer Experience ◽  
Experience Design ◽  
Emotional Connection ◽  
The Relationship

The purpose of this study is to determine the effect of customer experience design, emotion connection and relationship quality on customer loyalty. Hotel must manage the consumer experience well. When the consumer experience increase, it will give effect to increasing relationships quality and emotional connection. Increasing the quality of the relationship and emotional connection between the consumer and hotel is expected to increase customer loyalty. The sample in this study is 142 respondents. The analysis in this study uses a structural equation model, in which we use Amos version 20 to help data analysis. The result of this study : (1) there are positive and significant effects between customer experience design on relationship quality and between customer experience on emotional connection; (2) there are not any positive and significant effects between customer experience design, emotional connection, and relationship quality on custimer loyalty.

scholarly journals Life’s quality of immigrant workers in Ho Chi Minh City

2020 ◽  
Vol 4 (3) ◽  
pp. First
Author(s):  
Nguyen Hong Nga ◽  
Nguyen Thi Thu Trang
Keyword(s):  
Quality Of Life ◽  
Migrant Workers ◽  
Structural Equation ◽  
Scientific Basis ◽  
Equation Model ◽  
Immigrant Workers ◽  
Ho Chi Minh City ◽  
The Relationship ◽  
Analyze Data

Migration is an indispensable trend in Ho Chi Minh City (HCMC), and immigrant workers have become an important resource contributing to economic growth. This study aims to clarify the quality of life of immigrant workers and offer a scientific basis for policies that promote the positive contributions of immigrant workers. A linear structural equation model is used to analyze data of 394 observations, including 253 migrant workers and 141 local workers. Quality of life is first assessed by whether immigrant workers can meet or satisfy a variety of their needs. Then the relationship between the needs and outcomes such as income, education, and effort-to-stay is analyzed using a mediator named assimilation. Finally, a comparison between groups such as migrant and local workers, migrants living in HCMC under and over ten years is conducted. The results indicated that employment, settlement, and social support have a direct impact on their assimilation and the strongest indirect impact on effort-to-stay, income, and education. Besides, effort-to-stay and income have a mutual impact. The results also proved that there are differences between migrant workers and local workers but no difference between under 10-year migrants and over 10-year migrants.

scholarly journals PENGARUH KOMPETENSI MANDOR TERHADAP KUALITAS PELAKSANAAN KONTRUKSI GEDUNG DI MALANG RAYA

2014 ◽  
Vol 10 (2) ◽  
Author(s):  
Hariyono Seputro Youngky Pratama ◽  
Sri Murni Dewi ◽  
Ruslin Anwar
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Building Construction ◽  
Building Performance ◽  
Statistical Tool ◽  
Factors Affecting ◽  
Relationship Of ◽  
The Relationship

Hariyono Seputro Youngky Pratama1, Sri Murni Dewi2 & Ruslin Anwar31, 2 & 3Jurusan Teknik Sipil, Fakultas Teknik, Universitas Brawijaya MalangAlamat Korspondensi: Jl.MT. Haryono 167, Malang 65145, IndonesiaE-mail: [email protected] purpose of this study was: (1) to analyze the factors that affect the competence of foremanon the quality of construction of the building performance in Malang. (2) to know the relationship ofvariables that affect the competence of supervisors on the performance of the quality of buildingconstruction in Malang. The research was carried out on several samples of foreman in Malang.The sampling technique used is the judgmental technique (purposive). The statistical tool used inthis study is Structural Equation Model (SEM) to determine the relationship of variables that affectthe foreman’s competence on the quality of construction of the building performance in Malang.The analysis showed that foreman’s competency factors affecting the performance of thequality of building construction in Malang are competency skills, personal and management. Fromthe result of this research noted that there is a significant effect between skills variables, personalvariables and management variable on the quality of buildings construction in Malang. Based onthese result, it is advisable to conduct further research for other types of work that can be seen inmore depth the competence of foreman.Keywords: foreman competence, quality of building construction

scholarly journals KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK

2020 ◽  
Vol 5 (2) ◽  
pp. 199-208
Author(s):  
Rahmat Irawan ◽  
Syahril Djaddang
Keyword(s):  
Earnings Management ◽  
Structural Equation ◽  
Audit Quality ◽  
Earnings Quality ◽  
Equation Model ◽  
Test Results ◽  
Accounting Fraud ◽  
Tax Aggressiveness ◽  
The Relationship

This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.

Baitul Maal wat-Tamwil Services for SMEs

2020 ◽  
pp. 259-276
Author(s):  
Muhamad Abduh ◽  
Nur Jamaludin
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Equation Model ◽  
Primary Data ◽  
Perceived Benefits ◽  
Microfinance Institutions ◽  
The Relationship ◽  
Carter Model ◽  
Micro Enterprises

This chapter investigates the relationship between service quality of Baitul Maal wat-Tamwil (BMT) and the satisfaction of small and micro-enterprises in Indonesia with perceived benefits as the mediating variable. Primary data is collected from 454 small and micro-enterprises located in the western part of Jawa Island of Indonesia and the CARTER model is adopted to test the satisfaction of small and micro-enterprises upon the services provided by their patronized BMT as Islamic microfinance institutions. By using the structural equation model, the finding confirms that perceived benefits fully mediate the relationship between service quality of BMT and small and micro-enterprises' satisfaction.

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