scholarly journals The Impact of Locus of Control, Ethics Audit, Time Pressure, and Commitment to Deviant Behavior in Audit at Foreign Affiliated Public Accountants in Medan, Indonesia

2019 ◽  
Author(s):  
Hashfi Siregar ◽  
Iskandar Muda ◽  
Khaira Amalia Fachrudin
Keyword(s):  
Locus Of Control ◽  
Deviant Behavior ◽  
Time Pressure ◽  
Public Accountants ◽  
The Impact ◽  
Ethics Audit

Pengaruh Tekanan Waktu, Locus Of Control , Tindakan Supervisi, Dan Materialitas Terhadap Penghentian Prematur Atas Prosedur Audit Studi Kasus Pada Kantor Akuntan Publik Daerah Istimewa Yogyakarta Tahun 2015

2017 ◽  
Vol 24 (1) ◽  
pp. 35-53
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Intan Ayu Candra
Keyword(s):  
Locus Of Control ◽  
Premature Termination ◽  
Sampling Methods ◽  
Time Pressure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Friedman Test ◽  
Independent Variables ◽  
Public Accountant

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

scholarly journals The Impact of the COVID-19 Pandemic on Self-Reported Management of Chronic Conditions

2021 ◽  
Vol 8 ◽  
pp. 237437352110076
Author(s):  
Hyllore Imeri ◽  
Erin Holmes ◽  
Shane Desselle ◽  
Meagen Rosenthal ◽  
Marie Barnard
Keyword(s):  
Locus Of Control ◽  
Chronic Conditions ◽  
Online Survey ◽  
Health Locus Of Control ◽  
Patient Activation ◽  
Survey Study ◽  
Chronic Obstructive ◽  
Cross Sectional ◽  
Obstructive Pulmonary Disease ◽  
The Impact

Chronic conditions (CCs) management during the COVID-19 pandemic and the impact of the pandemic on patient activation (PA) and health locus of control (HLOC) remain unknown. This cross-sectional online survey study examined the role of COVID-19 pandemic-related worry or fear in PA and HLOC among patients with CCs. Individuals with CCs (n = 300) were recruited through MTurk Amazon. The questionnaire included sociodemographic questions, the Patient Activation Measure, and the Multidimensional Health Locus of Control–Form B. Out of the 300 participants, 9.7% were diagnosed with COVID-19, and 7.3% were hospitalized. Patients with cancer, chronic kidney disease, chronic obstructive pulmonary disease, drug abuse/substance abuse, and stroke reported significant difficulties in managing their CCs due to worry or fear because of COVID-19. More than half of the sample (45.7%) reported COVID-19-related worry or fear about managing their CCs, and these patients had lower PA and lower external HLOC compared to patients not affected by COVID-19-related worry or fear. Health professionals should provide more support for patients facing difficulties in managing their CCs during the COVID-19 pandemic.

scholarly journals Impact of Heuristics on Investment Decisions: The Moderating Role of Locus of Control

2020 ◽  
Vol 5 (1) ◽  
pp. 1-14
Author(s):  
Jeetendra Dangol ◽  
Rashmita Manandhar
Keyword(s):  
Decision Making ◽  
Locus Of Control ◽  
Investment Decision ◽  
Investment Decisions ◽  
Sampling Procedure ◽  
Moderating Effect ◽  
Moderation Effect ◽  
Investment Decision Making ◽  
Overconfidence Bias ◽  
The Impact

This paper aims to assess the impact of heuristics on the investment decision by analysing the effect of four heuristic biases, i.e., representativeness, availability, anchoring and adjustment, and overconfidence bias on rationality of Nepalese investor's investment decision-making and also examines the moderating effect of the internal locus of control in between. The study used 391 respondents based on a convenient sampling procedure, and structured questionnaire survey. The study result indicates that there is a significant relationship between irrationality in investment decision-making and all four heuristic biases. In addition, the study also concludes that locus of control has significant moderating effect in the relationship between investment decisions and three heuristic biases, i.e., availability, representative and anchoring bias. However, the study documents no moderation effect in case of relationship with overconfidence bias.

Every coin has two sides: the impact of time pressure on employees’ knowledge hiding

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xianchun Zhang ◽  
Zhu Yao ◽  
Wan Qunchao ◽  
Fu-Sheng Tsai
Keyword(s):  
Time Pressure ◽  
Negative Impact ◽  
Positive Impact ◽  
Job Security ◽  
Statistical Technique ◽  
Content Type ◽  
Individual Knowledge ◽  
Negative Effect ◽  
Knowledge Hiding ◽  
The Impact

Purpose Time pressure is the most common kind of work pressure that employees face in the workplace; the existing research results on the effect of time pressure are highly controversial (positive, negative, inverted U-shaped). Especially in the era of knowledge economy, there remains a research gap in the impact of time pressure on individual knowledge hiding. The purpose of this paper is to explore the impact of different time pressure (challenge and hindrance) on knowledge hiding and to explain why there is controversy about the effect of time pressure in the academics. Design/methodology/approach The authors collected two waves of data and surveyed 341 R&D employees in China. Moreover, they used regression analysis, bootstrapping and Johnson–Neyman statistical technique to verify research hypotheses. Findings The results show that challenge time pressure (CTP) has a significant negative effect on knowledge hiding, whereas hindrance time pressure (HTP) has a significant positive effect on knowledge hiding; job security mediates the relationship between time pressure and knowledge hiding; temporal leadership strengthen the positive impact of CTP on job security; temporal leadership can mitigate the negative impact of HTP on job security. Originality/value The findings not only respond to the academic debate about the effect of time pressure and point out the reasons for the controversy but also enhance the scholars’ attention and understanding of the internal mechanism between time pressure and knowledge hiding.

The Effects of Grouping, Self Esteem, and Locus of Control on Microcomputer Performance and Help Seeking by Mildly Handicapped Students

1987 ◽  
Vol 3 (4) ◽  
pp. 443-460 ◽  
Author(s):  
Merith A. Cosden ◽  
Judy P. English
Keyword(s):  
Locus Of Control ◽  
Problem Solving ◽  
Help Seeking ◽  
Personal Characteristics ◽  
Self Esteem ◽  
Problem Solving Skills ◽  
Math Problem Solving ◽  
Performance Accuracy ◽  
Instructional Literature ◽  
The Impact

The impact of grouping, learning handicap, locus of control, and self esteem on students' performance on a math problem-solving program was assessed in two studies. Outcome measures included: 1) the level of difficulty at which students selected to work, 2) use of a program help command, and 3) response accuracy with and without help. Despite indication from the non-computer instructional literature that grouping would facilitate problem-solving skills for some students, neither problem selections nor performance accuracy varied as a function of group configuration. Personal characteristics influenced problem selections, help seeking, and accuracy in anticipated directions but not consistently. More consistent patterns were noted as a function of initial student competency in math.

scholarly journals Personality and the Impact of Celebrity Endorsements on Instagram

2021 ◽  
Vol 18 (3) ◽  
pp. 468-474
Author(s):  
Yair Amichai-Hamburger ◽  
Shir Etgar ◽  
Hadar Gil-Ad ◽  
Michal Levitan-Giat ◽  
Gaya Raz
Keyword(s):  
Social Networks ◽  
Social Network ◽  
Locus Of Control ◽  
Strong Influence ◽  
Online Social Network ◽  
Strong Impact ◽  
Celebrity Endorsements ◽  
Internal Locus Of Control ◽  
The Impact ◽  
The Relationship

Celebrities are famous people who often belong to entertainment industry. They are known to have a strong influence on people’s behavior. In the digital age this impact has expanded to include the online arena. Celebrities increasingly utilize Instagram, an online social network, to promote commercial products. It is important to learn to what extent people are influenced by this type of promotion and what sort of people are likely to be swayed by it. Research has demonstrated that people’s personalities have a strong impact on their behaviors online. However, until now, these investigations have not included the relationship between personality and the degree of celebrity influence through social networks. This study examines how much the personality of a user is related to the degree to which he or she is influenced by these Celebrity Instagram messages. Participants comprised 121 students (34 males, 87 females). They answered questionnaires which focused on their personality and were asked about the degree of influence celebrities exerted upon them through Instagram. Results showed that people who are characterized as being open and having an internal locus of control are more resistant to such celebrity influences. This paper demonstrates that the personality of a recipient is likely to influence the degree of impact that a celebrity endorsement is likely to produce. The implications of these results are discussed.

scholarly journals RELACIÓN ENTRE MOTIVACIÓN, LOCUS DE CONTROL, HABITOS DE ESTUDIO Y RENDIMIENTO EN ESTUDIANTES UNIVERSITARIOS DE LA FACULTAD DE INGENIERÍA INDUSTRIAL Y DE SISTEMAS DE LA UNIVERSIDAD NACIONAL DE INGENIERIA

2016 ◽  
Vol 26 (1) ◽  
pp. 31
Author(s):  
Mario Heinrich Fisfalen Huerta
Keyword(s):  
Academic Performance ◽  
Locus Of Control ◽  
Correlation Analysis ◽  
Study Habits ◽  
Performance Study ◽  
Need For Affiliation ◽  
Need For Power ◽  
Number Of Factors ◽  
Study Results ◽  
The Impact

RESUMENEl rendimiento académico de los estudiantes depende de una serie de factores principalmente internos al estudiante; dentro de los cuales los hábitos de estudio juegan un rol muy importante, así como la motivación de los estudiantes y el locus de control. En el presente trabajo, se hace un estudio de la relación entre rendimiento académico, hábitos de estudio, motivación y locus de control; analizando la incidencia de las tres últimas variables sobre la primera. Para lo cual se aplica la técnica de la encuesta así como escalas de motivación, de hábitos de estudio y de locus de control; analizando los resultados con el empleo de técnicas estadísticas como el análisis de correlación, el análisis de varianza y el análisis de correlación. Los resultados del estudio muestran que los hábitos de estudio, así como la motivación hacia la afiliación y la motivación al logro inciden significativamente en el rendimiento académico de la muestra, conformada por estudiantes de la Facultad de Ingeniería Industrial y de Sistemas.Palabras clave.- Rendimiento académico, Hábitos de estudio, Necesidad de logro, Necesidad de filiación, Necesidad de poder, Locus-D control.ABSTRACTThe academic performance of students depends on a number of factors, mostly psycological; within which studying habits play an important role, as well as student motivation and locus of control. In this work, a study of the relationship between academic performance, study habits, motivation and locus of control is made; analyzing the impact of the last three variables over the first. For which the survey technique is applied and scales of motivation, study habits and locus of control; analyzing the results with the use of statistical techniques such as correlation analysis, analysis of variance and correlation analysis. The study results show that the study habits and motivation for affiliation and motivation to achieve significant impact on the academic performance of the sample, formed by students of the School of Industrial and Systems Engineering.Key words.- Academic performance, Study habits, Need for achievement, Need for affiliation, Need for power, Control-D locus.

scholarly journals The Impact of Organizational Factors Based on Technology-Organization-Environment (TOE) Framework on Practical Levels and Characteristics of Audit Analysis and Internal Audit Performance

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Mehdi Moradi ◽  
Ehsan Rahmani Nia
Keyword(s):  
Internal Audit ◽  
Organizational Factors ◽  
Equation Modeling ◽  
Statistical Population ◽  
Toe Framework ◽  
Public Accountants ◽  
The Impact ◽  
Structural Methods ◽  
Positive Effect ◽  
Audit Performance

The purpose of this study was to investigate the impact of organizational factors based on the technology-organization-environment (TOE) framework on the applied levels and characteristics of audit analysis and internal audit performance. This study examined the factors that influence the use of audit analytics after applying these analyzes, as well as whether the use of audit analytics improves internal audit performance. This is a descriptive-correlational study. The statistical population of the study consisted of: Certified Public Accountants working in the Audit Organization, Institutions of Public Accountants Society using Cochran formula, 150 individuals were selected as sample. Data gathering tool was a 21-item researcher-made questionnaire whose validity was confirmed by face and structural methods and the reliability of the questionnaire was confirmed by Cronbach's alpha. Data analysis was performed using Amos 22 software and structural equation modeling method. The findings show that the complexity of information technology (IT), technology competency, managerial support and professional assistance have a positive and significant effect on the application and software level of audit analytics. The size of the organization and auditing standards have a significant and positive effect on the performance of the audited analysts. Functional auditing has a positive and significant effect on the level of (software) auditing analytics, and functional auditing and auditing analysis have a significant positive effect on internal audit performance.

scholarly journals The use of social networking sites and their relation to the behavior of the university student: استخدام مواقع التواصل الاجتماعي وعلاقتها بالسلوك الانحرافي لدى الطالب الجامعي

2017 ◽  
Vol 1 (5) ◽  
Author(s):  
Djeboub Walid
Keyword(s):  
Adverse Effects ◽  
Social Networking ◽  
Social Networking Sites ◽  
Deviant Behavior ◽  
Negative Impact ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
The University ◽  
The Impact ◽  
University Community

This study aimed to show the extent of teenagers who represent students Tèbessa University contents of violence and crime that is seen or published or traded them through the media and communication affected, especially through social networking sites and networks, such as Facebook and stringing YouTube and Skype, etc., which may contribute to the formation and strengthening of behaviors negative in these through the following problem: Do you contribute to social networking sites through the implications of violence and crime in a negative impact on the behaviors of the students within the university community ?, also deliberately researcher to sample the estimated inventory of 50 students schooled at the Faculty of Economics and Commercial Sciences and Management Sciences of each section by an estimated 10% of the study population as a whole's (2000) the adoption of simple random sampling technique, the results have also been addressing the adoption system (SPSS) , Which resulted in the results: the presence of a statistically significant correlation between the students' use of social networking sites and the spread of deviant behavior within the university community?, And no statistically significant differences in the adverse effects of the use of social networking sites on the behavior of students depending on the sex variable, the largest of any female average for the benefit of, No statistically significant differences in the adverse effects of the use of social networking sites on the behavior of students depending on the variable physical level ?,No statistically significant differences in the adverse effects of the use of social networking sites on the behavior of the students due to the level of scientific student ?,The study also called attention to the recent media study the impact of the implications of violence and crime across social networking on the behavior of young people and adolescents sites, spreading awareness programs to help solve the problems of this phenomenon.

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