THE IMPACT OF INTERNAL CONTROL SYSTEM ON THE FINANCIAL ACCOUNTABILITY OF NON-GOVERNMENTAL ORGANISATIONS IN NIGERIA: EVIDENCE FROM THE STRUCTURAL EQUATION MODELLING

Voluntary pro-environmental behaviors in the workplace such as organizational citizenship behavior towards environment (OCBE) are pertinent for the organizations striving to become environmentally responsible entities. The significance of OCBE for green organizational initiatives has led scholars to strive for expanding its nomological network. Approaching from the theoretical angle of the social information processing approach, this quantitative, survey-based study theoretically links and empirically tests the impact of environmental transformational leadership on organizational citizenship behavior towards environment (OCBE) via mediating mechanism of perceived meaningful work. Data from a sample of 311 employees working in Pakistan’s hospitality sector were collected and analyzed to test the hypothesized relationships using structural equation modelling. Results indicated the indirect effect of perceived meaningful work on the relationship between environmental transformational leadership and organizational citizenship behavior towards environment. Implications of both theoretical and practical nature are laid out in the relevant sections of the paper.

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KESEJAHTERAAN MASYARAKAT, FAKTOR POLITIK, DAN MANAJEMEN RISIKO ORGANISASI TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v7i1.3033 ◽

2021 ◽

Vol 07 (01) ◽

Author(s):

Luky Arjun Darmawan ◽

◽

Kuwat Slamet

Keyword(s):

Control System ◽

Internal Control ◽

Local Governments ◽

Financial Statements ◽

Public Welfare ◽

Political Factors ◽

Audit Opinion ◽

Purposive Sampling ◽

Financial Accountability ◽

Internal Control System

Abstrak: Penelitian ini bertujuan untuk meneliti seberapa besar pengaruh kesejahteraan masyarakat, faktor politik, dan manajemen risiko organisasi terhadap pertanggungjawaban keuangan daerah yang diwakilkan oleh opini audit. Populasi penelitian ini adalah seluruh pemerintah daerah yang ada di Indonesia sebanyak 542 pemerintah daerah. Sampel penelitian dipilih menggunakan metode purposive sampling dan diperoleh 435 pemerintah daerah. Data penelitian berupa data sekunder yang diperoleh melalui lembaga-lembaga terkait pada periode tahun 2017—2019. Analisis data menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa kesejahteraan masyarakat dan sistem pengendalian internal memiliki pengaruh positif terhadap opini audit laporan keuangan Pemerintah Daerah, sedangkan faktor politik, berupa jangka waktu terhadap pemilu dan politik dinasti, dan audit internal tidak memiliki pengaruh signifikan terhadap opini audit laporan keuangan Pemerintah Daerah. Berdasarkan hasil penelitian ini, pemerintah daerah pada periode selanjutnya untuk melakukan evaluasi yang akurat terhadap faktor yang perlu diprioritaskan dalam mendorong pertanggungjawaban kinerja dan keuangannya dengan meningkatkan kesejahteraan masyarakat dan sistem pengendalian internal. Abstract: This study aims to examine how much influence public welfare, political factors, and organizational risk management have on local financial accountability represented by audit opinion. The population of this study is all local governments in Indonesia as many as 542 local governments. This study use purposive sampling method and obtained 435 local governments. Research data in the form of secondary data obtained through related institutions in the period 2017-2019. Data analysis using multiple linear regression method. The results showed that public welfare and the internal control system had a positive influence on the audit opinion of the local government's financial statements, while political factors, in the form of a period of time on elections and dynastic politics, and internal audit did not have a significant effect on the audit opinion of the local government's financial statements. Based on the results of this research, the local government in the next period to conduct an accurate evaluation of the factors that need to be prioritized in encouraging performance and financial accountability by improving the welfare of the community and the internal control system.

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The Impact of Entrepreneurial Skills, Entrepreneurship Education Support Programmes and Environmental Factors on Entrepreneurial Behaviour: A Structural Equation Modelling Approach

World Journal of Entrepreneurship Management and Sustainable Development ◽

10.47556/j.wjemsd.18.2.2022.6 ◽

2022 ◽

Vol 18 (2) ◽

pp. 111-138

Author(s):

Beauty Akter ◽

◽

Asif Iqbal ◽

Keyword(s):

Environmental Factors ◽

Structural Equation Modelling ◽

Structural Equation ◽

Entrepreneurial Behaviour ◽

Entrepreneurial Skills ◽

Equation Modelling ◽

Support Programmes ◽

Education Support ◽

The Impact ◽

Modelling Approach

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Integrated model for the stressors, stress, stress-coping behaviour of construction project managers in the UK

International Journal of Managing Projects in Business ◽

10.1108/ijmpb-07-2017-0071 ◽

2018 ◽

Vol 11 (3) ◽

pp. 761-782 ◽

Cited By ~ 4

Author(s):

Shamil George Naoum ◽

Carlos Herrero ◽

Charles Egbu ◽

Daniel Fong

Keyword(s):

Construction Industry ◽

Structural Equation Modelling ◽

Structural Equation ◽

Construction Project ◽

Project Managers ◽

Stress Coping ◽

Content Type ◽

Equation Modelling ◽

And Performance ◽

The Impact

Purpose It is axiomatic that construction is a fast-paced and competitive industry, which goes hand in hand with many construction professionals suffering from stress including construction project managers (C-PMs). The role of C-PMs is crucial to achieving project success as they are responsible for planning the project, organising human resources, controlling operations and the budget, and forecasting probable difficulties. The purpose of this paper is to investigate the causal relationships between stressors, stresses, stress-coping behaviours and their impact on the performance of C-PMs. Design/methodology/approach To investigate the relationships between stress and performance among C-PMs, a questionnaire was designed based on the extensive literature, and was sent to 150 C-PMs who had amassed at least five years’ direct working experience in the construction industry. A total of 44 completed questionnaires were returned. Correlation analysis and structural equation modelling were employed to understand the integrated relationships between these factors. Based on the data collected and analysis of the results, an integrated structural equation model of the stresses and performances of C-PMs was developed using AMOS version 22.0. Findings The results of structural equation modelling reveal the following: burnout is the type of stress that has the highest impact on the performance of C-PMs, being detrimental to their interpersonal performance (IPP) and positive for their organisational performance (OP), whereas physiological stress worsens the task performance of C-PMs and objective stress improves their IPP. The most active stressor towards the performance of C-PMs is “workgroup cooperation”, which has an impact on the IPP in a positive way but is detrimental to the OP. Career-developing environment, poor organisational structure and role conflict affect both stress and performance together. Originality/value This study provides a comprehensive investigation into the impact of various types of stress on the performances of C-PMs. The result constitutes a significant step towards the stress management of C-PMs in the dynamic and stressful construction industry.

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Income or Assets—What Determines the Approach to the Environment among Farmers in A Region in Poland?

Sustainability ◽

10.3390/su12124917 ◽

2020 ◽

Vol 12 (12) ◽

pp. 4917 ◽

Cited By ~ 2

Author(s):

Aleksander Grzelak ◽

Jakub Staniszewski ◽

Michał Borychowski

Keyword(s):

Structural Equation Modelling ◽

Structural Equation ◽

Agricultural Land ◽

Positive Impact ◽

Farm Size ◽

Agricultural Producers ◽

Multiple Indicators ◽

Equation Modelling ◽

The Impact ◽

Heterogeneous Factor

The theory about the impact of farm size, income and assets on the environmental approach of farmers is ambiguous. We contribute to the existing discussion in two ways. Firstly, we look for the determinants of the environmental approach. Secondly, we treat farm size as a heterogeneous factor, affected not only by the value of assets but also flows of incomes. The main objective of the article is, therefore, to recognize the impact of assets and income on the environmental approach of agricultural producers. We analyze the results of surveys carried out in 2020 on a group of 120 farms from the Wielkopolska region (Poland), using structural equation modelling (generalized structural equation modelling (GSEM)-multiple indicators and multiple causes (MIMIC) model). Our results indicate that both the income and assets of the agricultural producers have a positive impact on their approach to the environment. However, to a greater extent, the farmer’s approach to the environment is influenced more by income than by assets. This may be influenced by the capitalization of subsidies in the price of agricultural land, which makes this element of farm assets detached from real processes. It is easier for farms with a higher income and assets to realize the orientation towards sustainability.

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The impact of corporate social responsibility on firm value: an application of structural equation modelling

International Journal of Business Governance and Ethics ◽

10.1504/ijbge.2017.090214 ◽

2017 ◽

Vol 12 (4) ◽

pp. 306 ◽

Cited By ~ 2

Author(s):

Boonlert Jitmaneeroj

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Structural Equation Modelling ◽

Firm Value ◽

Structural Equation ◽

Equation Modelling ◽

Corporate Social ◽

The Impact

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Do Long Format Advertisements Sell? Evidence from Indian Consumers

Global Business Review ◽

10.1177/0972150917693144 ◽

2017 ◽

Vol 18 (3_suppl) ◽

pp. S38-S51 ◽

Cited By ~ 3

Author(s):

Jay P. Trivedi

Keyword(s):

Structural Equation Modelling ◽

Structural Equation ◽

Consumer Behaviour ◽

Research Data ◽

Purchase Intentions ◽

Mediation Effect ◽

Descriptive Research ◽

Equation Modelling ◽

Indian Consumers ◽

The Impact

Indian firms are engaging consumers with long format advertisements (ads longer than 60 seconds in duration). Television (TV) spot costs are escalating for high viewership programmes. Limited attempt has been made to explore the impact of long format ads (ads longer than 60 seconds in duration) on consumer behaviour. The researcher explores the types of long format ads which increases the audience involvement leading to formation of purchase intentions (PI). Descriptive research design was used to conduct the research. Data was collected from 364 respondents. The conceptual framework was tested using structural equation modelling. The findings reveal that entertaining and informative long format ads exhibit the strongest influence on audience involvement which leads to formation of PI. However, long format ads do not directly lead to formation of PI among the consumers. The mediation effect of message process involvement (MPI) and attitude towards the brand is statistically evident.

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