scholarly journals EFEK MEDIASI SLACK DETECTION DAN KEADILAN DISTRIBUTIF TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 87-102
Author(s):  
Nur Anita ◽  
Frida Fanani Rohma
Keyword(s):  
Structural Equation Modeling ◽  
Theory Of Planned Behavior ◽  
Distributive Justice ◽  
Structural Equation ◽  
Management Control ◽  
Equation Modeling ◽  
Budgetary Slack ◽  
Executive Staff ◽  
Positive Effect

Budgetary slack harms the company because it causes problems with future profits and resource losses. This study employed theory of planned behavior to investigate the effect of budget participation on budgetary slack by slack detection and distributive justice as a mediating variables. This study uses a survey with 111 managers and executive staff from various companies in Jakarta as participants. The results of the analysis using structural equation modeling show that budget participation has a positive effect on slack detection, and slack detection can reduce the tendency of budgetary slack. Further analysis shows that budget participation can increase distributive justice for individuals. However, the withdrawal of distributive justice triggers the tendency of budgetary slack. The results showed that budget participation could play a role as a two-point sword. Academics and practice need to be careful in interpreting the effectiveness of the role of budget participation as part of management control during budgeting

Leader positive humor and employee creativity: The mediating role of work engagement

2021 ◽  
Vol 49 (7) ◽  
pp. 1-8
Author(s):  
Guodong Yang
Keyword(s):  
Structural Equation Modeling ◽  
Work Engagement ◽  
Structural Equation ◽  
Equation Modeling ◽  
Employee Creativity ◽  
Mediating Role ◽  
And Behavior ◽  
The Relationship ◽  
Positive Effect

Leader humor plays an important role in organizations because it affects employees' attitude and behavior. The positive effect of humor in organizations has been widely touted; however, research on the effect of leader humor on employee creativity is still rare. This study addressed how leader positive humor affects employee creativity and whether work engagement mediates this relationship. Data were collected from 233 supervisor–subordinate dyads in 23 Chinese hightech companies. Results of structural equation modeling indicate that leader positive humor was positively related to work engagement, and that work engagement was positively related to employee creativity. Additionally, work engagement mediated the relationship between leader positive humor and employee creativity. Thus, organizations should encourage managers to use positive humor to enhance employees' engagement at work, which will, in turn, lead to creative outcomes. This research extends understanding of the leader positive humor–employee creativity relationship.

scholarly journals The role of brand equity in increasing buying interest

2021 ◽  
pp. 1999-2010
Author(s):  
Gita Sugiyarti ◽  
Aris Mardiyono
Keyword(s):  
Structural Equation Modeling ◽  
Brand Equity ◽  
Structural Equation ◽  
Brand Image ◽  
Sales Promotion ◽  
Brand Awareness ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Positive Effect

This study aims to analyze the effect of brand awareness, brand image and sales promotion on brand equity and consumer buying interest. The population of this study was all Swalayan Ada customers in Indonesia. The sample was taken by 550 respondents. After processing with normalization of data, the sample is worth using as many as 265 respondents. Analysis tools using Structural Equation Modeling with AMOS 16 program. The findings show that brand awareness, brand image and sales promotion have a significant positive effect on consumer buying interest. Brand image and sales promotion and brand equity have a significant positive effect on buying interest while brand awareness has no significant effect on consumer buying interest.

scholarly journals Pengaruh Keadilan Distributif dan Prosedural Kompensasi terhadap Kepuasan Kerja dan Kinerja Perawat di RSU DR. H. RM. SOESELO di Slawi, Kabupaten Tegal, Jawa Tengah

2017 ◽  
Vol 6 (1) ◽  
pp. 18
Author(s):  
Sulaefi Sulaefi
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Modeling ◽  
Distributive Justice ◽  
Procedural Justice ◽  
Structural Equation ◽  
Equation Modeling ◽  
Survey Method ◽  
Significant Positive Effect ◽  
Positive Effect

This research examines the organizationa justice include distributive justice compensation and pocedural justicecompensation to employess performance both directly and indirectly influenced by job satisfaction. The population inthis study were all nurse employees in RSU DR. H. RM. SOESELO in Slawi, Tegal District are totaling 142 people.Data were collected by survey method is to provide a list of questionnaires directly to the resp4.ondent. Data analysistechniques in this study using analysis of SEM (Structural Equation Modeling) program operated by AMOS 21. Theresults showed that distributive justce compensation significant positive effect on job satisfaction, procedural justicecompensation significant positive effect on job satisfaction, distributive justice compensation are not significsantly toemployees performance, procedural justice compensation are not significantly to employees performance, jobsatisfaction significant positive effect on employees performace, job satisfaction as a mediating influence ofdistributive justice compensation and procedural justice compensation to employees performance. 

scholarly journals The Mediating Role of Knowledge Creation on the Market Sensing- Innovation Nexus

2021 ◽  
Vol 9 (2) ◽  
pp. 188
Author(s):  
Okechukwu Lawrence Emeagwali
Keyword(s):  
Structural Equation Modeling ◽  
Knowledge Creation ◽  
Structural Equation ◽  
Top Management Teams ◽  
Equation Modeling ◽  
Future Research ◽  
Medium Scale ◽  
Mediating Role ◽  
Positive Effect

This study examined the influential role of knowledge creation in facilitating the effect of market-sensing on innovation. It specifically examines this phenomenon among small and medium scale enterprises (SMEs) in Nigeria. The study hypothesized that market sensing will exogenously have a significant and positive effect on knowledge creation, which will in turn have a positive effect on innovation. Data was collected from strategic managers from the top management teams of 310 small and medium scale enterprises randomly selected from the country’s six geopolitical zones. Using covariance based structural equation modeling (SEM) carried out via version 23 of IBM’s AMOS software. Findings confirmed all four hypotheses specifically demonstrating that market sensing positively impacted knowledge creation and innovation, while knowledge creation was both found to have a positive effect on innovation and to also significantly mediate the effect of market-sensing on innovation. The study then discusses the implication of the findings for both literature and practice, while recommending areas for future research.

Happy campers? The relationships between leisure functioning, serious leisure, and happiness

2019 ◽  
Vol 47 (11) ◽  
pp. 1-9 ◽  
Author(s):  
Hyung Hoon Kim ◽  
Inhae Park ◽  
Jung-Sup Bae
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Equation Modeling ◽  
Serious Leisure ◽  
Mediating Role ◽  
Indirect Impact ◽  
The Relationship ◽  
Positive Effect ◽  
Practical Implications

We examined the mediating role of serious leisure in the relationship between leisure functioning and happiness with data from 284 Korean campers, analyzed primarily using structural equation modeling. Results showed that the campers' leisure functioning had a positive effect on serious leisure, and serious leisure had a positive effect on happiness. Further, the leisure functioning of the campers had an indirect impact on their happiness through the mediator of serious leisure. The findings showed that serious leisure plays an important role in perceived happiness in the camping context. Theoretical and practical implications are discussed.

scholarly journals The Path Analysis of Family Doctor’s Gatekeeper Role in Shanghai, China: A Structural Equation Modeling (SEM) Approach

2021 ◽  
Vol 58 ◽  
pp. 004695802110096
Author(s):  
Jiaoling Huang ◽  
Luan Wang ◽  
Shanshan Liu ◽  
Tao Zhang ◽  
Chengjun Liu ◽  
...  
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Health Management ◽  
Family Doctor ◽  
Equation Modeling ◽  
Medical Expense ◽  
Behavior Outcomes ◽  
First Contact ◽  
Positive Effect

Studies globally have provided substantial evidence that PHC could conduct doctor-visiting behaviors, control medical expense, and improve population health. This study aimed to map how family doctor (FD) in Shanghai achieved gate-keeper goals including health management, medical expense control, and conducting ordered doctor-visiting behavior. A total of 2754 and 1995 valid questionnaires were collected in 2013 and 2016 respectively in Shanghai. The data were analyzed using structural equation modeling (SEM). Invariance analysis was also performed for 2 waves of data. We found that the coefficient of cognition on health management (β5 = 0.26, P < .05) was larger than that of signing with FD (β4 = 0.06, P < .05). SEM model also showed that first-contact at community health service center (CHSC) had a positive effect on health management (β6 = 0.30, P < .05), and the latter also affected health management results positively (β8 = 0.39, P < .05), suggesting that the path for FD was through first-contact and health management. Besides, the gate-keeper role of medical expense control was significant through the first-contact (β10 = −0.12, P < .05) mediation rather than health management (β9 = 0.03, P > .05). The model fit was acceptable (RMSEA = 0.033). A “cognition-behavior-outcomes (health and medical expense)” path of FD’s gate-keeper role was found. It is necessary to consolidate FD contracted services rather than reimbursement discount the latter of which is proved to be unsustainable.

Control systems and interorganizational identification in technology parks cooperation

2022 ◽  
Vol 33 (88) ◽  
pp. 13-28
Author(s):  
Celliane Ferraz Pazetto ◽  
Ilse Maria Beuren
Keyword(s):  
Control Systems ◽  
Structural Equation ◽  
Management Control ◽  
Equation Modeling ◽  
Interorganizational Cooperation ◽  
Technology Park ◽  
Technology Parks ◽  
The Relationship ◽  
Positive Effect

ABSTRACT The aim of this study was to analyze the influence of the design of management control systems (MCSs) on interorganizational cooperation and the moderating role of companies’ identification with their technology park. The conditions that promote the emergence of interorganizational cooperation are indicated in the literature as an important research gap, as well as the little evidence about how MCS design influences cooperation, especially in relationships based on innovation. MCSs in interorganizational partnerships have been shown to be relevant for the coordination and maintenance of the relationship, and this study reveals that MCSs promotes cooperative behaviors among the companies associated with the technology parks. The interorganizational identification of the companies with their park was moderately present, thus prompting the inclusion of social and relational aspects in interorganizational studies, which remain scarcely explored in the literature. The MCSs of the parks are focused on stimulating the companies’ cooperation, which is one purpose of this partnership. By not confirming the moderating effect of identification, it was verified that this construct drives cooperation in a way that is dissociated from the MCSs. A survey was conducted in organizations associated with Porto Digital and with the São José dos Campos Technology Park, and it had the participation of 187 managers. To analyze the data the partial least squares structural equation modeling technique was applied and the differences between the two parks were further analyzed. The MCSs design and interorganizational identification act as antecedents of the companies’ cooperation with their technology park. On the other hand, the direct and positive effect of the MCS design on cooperation is not moderated by how much these companies identify with the interorganizational relationship established. The paper contributes by identifying ways of fostering cooperation, one of the purposes of interorganizational agreements, as well as by providing evidence in a context that is scarcely addressed in the literature.

scholarly journals The role of budget participation in improving managerial performance

Accounting ◽  
2021 ◽  
pp. 269-280 ◽  
Author(s):  
Andi Mattulada Amir ◽  
Ridwan Ridwan ◽  
Muhammad Din ◽  
Nina Yusnita Yamin ◽  
Femilia Zahra ◽  
...  
Keyword(s):  
Structural Equation ◽  
City Government ◽  
Equation Modeling ◽  
Government Officials ◽  
Managerial Performance ◽  
Budgetary Slack ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.

scholarly journals Quality-Certified Hotels: The Role of Certification Bodies on the Formation of Customer Behavioral Intentions

2021 ◽  
Vol 13 (22) ◽  
pp. 12733
Author(s):  
Jesús Collado Agudo ◽  
Patricia Martínez García de Leaniz ◽  
Ángel Herrero Crespo ◽  
Raquel Gómez-López
Keyword(s):  
Structural Equation Modeling ◽  
Willingness To Pay ◽  
Behavioral Intentions ◽  
Structural Equation ◽  
Equation Modeling ◽  
Time Awareness ◽  
Positive Effect ◽  
Structured Questionnaire ◽  
Hotel Customers

This study attempts to explore the role of certification bodies on the formation of customer behavioral intentions. A structured questionnaire was used to collect data from hotel customers in Spain. The results of the structural equation modeling indicate that a certified hotel’s image will positively influence stay intention and willingness to pay a premium. At the same time, awareness of, and trust in, certification bodies both have a positive effect on a certified hotel’s image. Finally, awareness of certification bodies also exerts a positive effect on trust in certification bodies. The results offer hoteliers potential strategies for customer behavioral intentions enhancement.

scholarly journals Pengaruh Relationship Marketing Investment Dan Nilai-Nilai Bersama pada Niat untuk Menyumbang Melalui Kepercayaan Calon Donatur

2014 ◽  
Vol 1 (3) ◽  
pp. 356-367
Author(s):  
Tanti Handriana
Keyword(s):  
Structural Equation Modeling ◽  
Nonprofit Organizations ◽  
Relationship Marketing ◽  
Structural Equation ◽  
Analytical Techniques ◽  
Shared Values ◽  
Equation Modeling ◽  
Investment Trust ◽  
Positive Effect

This study tested the effect of relationship marketing investment and shared values to trust, and also tested the effect of trust on intentions of prospective donors to donation. Thus, this study examines the role of trust in relationship marketing in nonprofit organizations. Data was collected using questionnaires from 124 respondents in the form of prospective donor in badan/lembaga amil zakat. Analytical techniques used to examine the relationships between research constructs in the form of shared values, relationship marketing investment, trust and intentions to donate was the technique of Structural Equation Modeling (SEM). The results showed that the shared values affecting trust of the prospective donor in badan/lembaga amil zakat. This study also proves that the trust has a positive effect on intention prospective donors to donation. Keywords: shared values, relationship marketing investment, trust.

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