Antecedent Factors on an Auditors' Attitude Towards Conducting an Intended Qualified Audit

2017 ◽  
Vol 2 (4) ◽  
pp. 08-21
Author(s):  
Hendrian Hendrian ◽  
Rini Dwiyani Hadiwidjaja ◽  
Eko Suwardi
Keyword(s):  
Structural Equation ◽  
Reasoned Action ◽  
Negative Impact ◽  
Equation Model ◽  
Jel Classification ◽  
Moral Norms ◽  
Audit Risk ◽  
The Public ◽  
Audit Reports ◽  
And Behavior

Objective - This study proposes to investigate an auditor's works by usingthe model on the Theory of Reasoned Action (TRA), with the inducement of intervention by a supervisor, that influences an auditor's aattitudes. The study uses the TRA proposed by Fishben and Ajzen (1975) to predict and explain the behaviors of Indonesian auditors. The results reveal those factors influencing an auditor's intention to provide qualified and reliable audit reports. Methodology/Technique - The study focuses on audit implementation in the public sector, specifically the auditing of financial statements in regional administrations. The study examined a total of 53 governmental auditors from the Audit Board of the Indonesian Republic (BPK-RI). A Structural Equation Model (SEM) was used for the analysis. Findings - The results of the study show that perceived audit risk, moral norms, and incentives have a positive and statistically significant impact on an auditor's attitude when performing an audit. Meanwhile, intervention by a supervisor has a negative impact, and is not statistically significant towards the auditor's attitude and behavior. This means that the auditor's attitude and behavior implies that there is no intervention from their supervisor when performing an audit. Furthermore, an auditor's attitude influences their intention to perform qualified and credible audits. Novelty - This study infers that The Indonesian Republic Decree No. 188 of the Year 2014 regarding Personel Performance Benefit in the Audit Boards of Indonesia Republic (BPK-RI) is achieving its intended purpose. Type of Paper - Empirical Keywords: Auditor; Attitude; Risk Perception; Audit Reports. JEL Classification: M40, M42.

The Determinant of Positive eWOM Intention: Perspective Social Media Users

2021 ◽  
Vol 6 (3) ◽  
pp. 146-157
Author(s):  
Fadhel Audia Yusran ◽  
Kurniawati Kurniawati
Keyword(s):  
Social Media ◽  
Structural Equation ◽  
Rapid Development ◽  
Equation Model ◽  
Jel Classification ◽  
Brand Trust ◽  
Media Access ◽  
The Public ◽  
Online Purchases ◽  
Online Brand Community

Objective - The rapid development of information technology brings a significant change in society. The presence of social media makes a shift in people's behavior. From various circles and almost everyone owns and uses social media as a means to obtain and convey information to the public. The purpose of this research is to test and analyst the factors that affect positive eWOM intention on social media. Methodology/Technique - The sample used in this study were 225 respondents using purposive sampling method. The sample used in this study are customers who have social media, access social media for the last 6 (six) months and make online purchases on these social media. Findings - Hypothesis testing is done by using the structural equation model (SEM) method with the help of AMOS software. Novelty - For further research, we can also add and analyze additional factors that affect positively eWOM intention on social media, namely CSR engagement. Type of Paper - Empirical Keywords: Brand trust; online brand community trust; brand attachment; repurchase intention; positive eWOM intention. JEL Classification: M31, M3.

A Study on the Willingness to Develop Sports Tourism in Taiwan

2018 ◽  
Vol 3 (2) ◽  
pp. 61-66
Author(s):  
Chih-Wei Lin ◽  
Wei-Ming Chen ◽  
Wei Peng Tan ◽  
Su-Shiang Lee ◽  
Wen-Hua Yang
Keyword(s):  
Place Attachment ◽  
Structural Equation ◽  
Negative Impact ◽  
Positive Impact ◽  
Positive Influence ◽  
Equation Model ◽  
Jel Classification ◽  
Study Results ◽  
Sports Tourism ◽  
The Impact

Objective - This study aims to construct a model for the willingness to develop sports tourism, using the factors of place attachment, the impact of sports tourism, attitude and willingness to develop sports tourism. Methodology/Technique - The study gathers data via questionnaires. Following this, purposive sampling is used to distribute the questionnaires and the collected data is analysed using descriptive statistics, confirmatory factor analysis and a structural equation model. Findings - Once the aforementioned analysis is conducted, the following conclusions were drawn. First, the model construction fits well. Second, the factor of place attachment has a significant positive influence on the perceived impact of sports tourism. Both the positive perception of sports tourism and the attitude for developing sports tourism have a positive impact on willingness to develop sports tourism. Contrary to this, negative perceptions of sports tourism have a negative impact on the attitude to develop sports tourism, although it has no significant impact on the willingness to develop sports tourism. Novelty - This study demonstrates that the higher the degree of place attachment associated with the inhabitants of Taiwan, the greater recognition there is of the impact of sports tourism. The most important finding of this study is that this positive impact enhances the attitude and willingness of inhabitants to develop sports tourism. The study also develops some practical strategies based on the study results. Type of Paper: Empirical Keywords: Place Attachment; Willingness; Sports Tourism; Tourism Impact. JEL Classification: Z30, Z39.

#INCLUSION – THE IMPACT OF SOCIAL MEDIA COMMUNICATION ON THE LEGITIMACY OF ARMED FORCES

2019 ◽  
pp. 43-60
Author(s):  
EVA MOEHLECKE DE BASEGGIO ◽  
OLIVIA SCHNEIDER ◽  
TIBOR SZVIRCSEV TRESCH
Keyword(s):  
Social Media ◽  
Political Communication ◽  
Structural Equation ◽  
Armed Forces ◽  
Equation Model ◽  
Media Communication ◽  
The Public ◽  
Political Legitimation ◽  
Social Media Communication ◽  
The Impact

The Swiss Armed Forces (SAF), as part of a democratic system, depends on legitimacy. Democracy, legitimacy and the public are closely connected. In the public sphere the SAF need to be visible; it is where they are controlled and legitimated by the citizens, as part of a deliberative discussion in which political decisions are communicatively negotiated. Considering this, the meaning of political communication, including the SAF’s communication, becomes obvious as it forms the most important basis for political legitimation processes. Social media provide a new way for the SAF to communicate and interact directly with the population. The SAF’s social media communication potentially brings it closer to the people and engages them in a dialogue. The SAF can become more transparent and social media communication may increase its reputation and legitimacy. To measure the effects of social media communication, a survey of the Swiss internet population was conducted. Based on this data, a structural equation model was defined, the effects of which substantiate the assumption that the SAF benefits from being on social media in terms of broadening its reach and increasing legitimacy values.

scholarly journals Relationship Among Public Cognition, Perceived Value, and Meteorological Service Satisfaction

2019 ◽  
Vol 12 ◽  
pp. 194008291984975
Author(s):  
Xianhua Wu ◽  
Yanli Cao ◽  
Ge Gao ◽  
Yi Zou ◽  
Ji Guo
Keyword(s):  
Structural Equation ◽  
Perceived Value ◽  
Equation Model ◽  
Service Satisfaction ◽  
The Public ◽  
Model Research ◽  
Shenzhen City ◽  
Typhoon Season ◽  
Mitigate Climate Change ◽  
The Relationship

Clarifying the relationship between public cognition and satisfaction with meteorological service is an important way to adapt to and mitigate climate change. This article first proposes an innovative concept on public meteorological cognition. Also, based on the survey data from 3,029 questionnaires on public cognition of meteorological disasters in Shenzhen city of China, the relationship among public cognition, perceived value, and meteorological service satisfaction is evaluated using a structural equation model. Research results demonstrate that (a) public cognition can significantly affect service satisfaction. (b) Shenzhen residents are generally satisfied with meteorological service, particularly during the typhoon season. However, the residents are dissatisfied with the availability of information on meteorological disaster warnings. (c) Both public meteorological cognition and perceived value of meteorological service significantly affect public satisfaction. (d) The public meteorological cognition can be improved by increasing the perceived value of meteorological service, which further enhances public satisfaction.

The application of the theory of reasoned action on services of Islamic rural banks in Indonesia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ihsan Effendi ◽  
Miftahuddin Murad ◽  
Ahmad Rafiki ◽  
Mitra Musika Lubis
Keyword(s):  
Structural Equation ◽  
Theory Of Reasoned Action ◽  
Reasoned Action ◽  
Public Awareness ◽  
Sampling Technique ◽  
Equation Model ◽  
Subjective Norms ◽  
Product Knowledge ◽  
Content Type ◽  
Use Of Services

Purpose The Islamic rural banks have the potential to grow in Indonesia. It is important to learn and study the consumer behaviors toward the Islamic rural banks’ services to plan for future strategies. The purpose of this paper is to test the applicability of the theory of reasoned action in predicting the customers’ decision to use the Islamic rural banks’ services. Design/methodology/approach The descriptive and structural equation model analyses were used to analyze the data. A random sampling technique is adopted with a sample size of 180 consumers of the Islamic rural banks. There are variables to be tested such as Sharia system compliance, product knowledge on Sharia, promotion, services, attitude, subjective norms, intention and customer decisions to use the Islamic rural banks’ services. Findings The results found that the Sharia system compliance, promotion, services, attitude, subjective norms and intention variables have a significant effect on the use of services at Islamic rural banks. Only product knowledge on Sharia variable has been found to be insignificant. Originality/value The model can be used to prepare better strategies to attract more customers as well as increase public awareness toward Islamic rural banks’ products and services. The results are useful as a benchmark for policymakers to improve the establishment of Islamic rural banks particularly in Indonesia.

scholarly journals Mediation analysis of severity of needs, service performance and outcomes for patients with mental disorders

2016 ◽  
Vol 209 (6) ◽  
pp. 511-516 ◽  
Author(s):  
Paul Roux ◽  
Christine Passerieux ◽  
Marie-Josée Fleury
Keyword(s):  
Quality Of Life ◽  
Mental Disorders ◽  
Mediation Analysis ◽  
Structural Equation ◽  
Negative Impact ◽  
Equation Model ◽  
Service Performance ◽  
Personal Recovery ◽  
Recovery Orientation

BackgroundNeeds and service performance assessment are key components in improving recovery among individuals with mental disorders.AimsTo test the role of service performance as a mediating factor between severity of patients' needs and outcomes.MethodA total of 339 adults with mental disorders were interviewed. A mediation analysis between severity of needs, service performance (adequacy of help, continuity of care and recovery orientation of services) and outcomes (personal recovery and quality of life) was carried out using structural equation modelling.ResultsThe structural equation model provided a good fit with the data. An increase in needs was associated with lower service performance and worse outcomes, whereas higher service performance was associated with better outcomes. Service performance partially mediated the effect of patient needs on outcomes.ConclusionsPoorer service performance has a negative impact on outcomes for patients with the highest needs. Ensuring more efficient services for patients with high needs may help improve their recovery and quality of life.

scholarly journals Individual’s Resistance Regarding BPM Initiative: Case Study of the Insurance Company

2017 ◽  
Vol 63 (4) ◽  
pp. 29-39 ◽  
Author(s):  
Mirjana Pejić Bach ◽  
Vesna Bosilj Vukšić ◽  
Dalia Suša Vugec
Keyword(s):  
Structural Equation ◽  
Reasoned Action ◽  
Resistance To Change ◽  
Equation Model ◽  
Insurance Company ◽  
Initial Belief ◽  
Significant Barrier ◽  
The Impact ◽  
Shed Light

AbstractThough the individual’s resistance is very often considered a significant barrier to BPM success, the literature on that topic is quite scarce. With the aim to shed light on this topic, we have conducted research of a Croatian insurance company. We examined the impact of individual’s resistance regarding BPM initiative using the theory of reasoned action. Structural equation model was developed using the data collected by the survey among company employees. The results indicate that subjective norms are positively related to the individual’s resistance regarding BPM initiative, while positive initial belief regarding BPM initiative tends to decrease the probability of resistance to change.

scholarly journals Cooperative Sustainability Analysis from The Perspective of Entrepreneurial Personality and Entrepreneurial Intention

2016 ◽  
Vol 1 (1) ◽  
pp. 57-62
Author(s):  
Artarina D. A. Samoedra
Keyword(s):  
Structural Equation Model ◽  
Value Creation ◽  
Structural Equation ◽  
Entrepreneurial Intention ◽  
Equation Model ◽  
Jel Classification ◽  
Regional Government ◽  
Cooperative Management ◽  
The West ◽  
Sustainability Analysis

Objective - This paper analyses the sustainability of cooperatives in the West-Bandung Regency from the perspective of entrepreneurial personality and intention. The aim of this paper is to see whether the viability of cooperative can still be maintained and whether it can still be taken as the foundation of the people's economy, seen from the perspective of the aspect of its members' entrepreneurship. Methodology/Technique - The method used is quantitative in nature using the Structural Equation Model (SEM) as the tool of analysis. Findings – The results show that the variable with the highest influence is entrepreneurial personality on intention, and the variable with the lowest influence is entrepreneurial intention on value creation. Novelty - This paper holds strong implications with one indicating that the regional government is strongly advised to facilitate and guide cooperative sustainability through formal programs such as through guided consultations on cooperative management or through seminars, workshops and trainings to develop qualified cooperative members. Type of Paper - Empirical Keywords: Cooperative; Sustainability; Entrepreneurial Personality; Entrepreneurial Intention. JEL Classification: L20, L26.

scholarly journals The Effect of Training Satisfaction to Turnover Intention Mediated by Organizational Citizenship Behavior and Job Satisfaction in Employees of Bank Syariah in Jakarta

Webology ◽  
2020 ◽  
Vol 17 (2) ◽  
pp. 551-567
Author(s):  
Cindy Prilyana ◽  
Deasy Aseanty
Keyword(s):  
Job Satisfaction ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Turnover Intention ◽  
Structural Equation ◽  
Negative Impact ◽  
Employee Performance ◽  
Equation Model ◽  
Citizenship Behavior ◽  
Training Satisfaction

One of the Islamic banks that implements sharia principles in carrying out its operations is one of them is Syariah Bank. Companies need employees who remain or remain in the company. To anticipate Turnover Intention that can have a negative impact on employee performance and company income in training programs, the behavior of good Organizational Citizenship Behavior in the organization, and companies must pay more attention to employees so that job satisfaction can be minimized Turnover Intention arises in the intention of employee. The purpose of this study was to analyze the effect of Satisfaction Training, analyze the influence of Organizational Citizenship Behavior, analyze the effect of Job Satisfaction, analyze the effect of Turnover Intention, analyze the effect of Satisfaction Training on Turnover Intention, analyze the effect of Satisfaction Training on Organizational Citizenship Behavior, analyze the influence of Organizational Citizenship Behavior on Turnover Intention, analyzes the effect of Satisfaction Training on Job Satisfaction, and analyzes the effect of Job Satisfaction on Turnover Intention. This research was carried out on Syariah bank employees in Jakarta with the number of respondents 110 by carrying out the data analysis method of Structural Equation Model (SEM) 16.0 software. The limitations of the research in this study are only to Syariah Banks and limited to only six variables.

scholarly journals IS THE SUCCESS OF THE AUDIT DETERMINED BY THE AUDITOR'S EMOTIONAL INTELLIGENCE?

2020 ◽  
Author(s):  
Rapina Rapina ◽  
Fiorin Tantya Ivanna ◽  
Ivanna Lavenia Hartono ◽  
Monica F. Hermanto ◽  
Wilfred Purnama ◽  
...  
Keyword(s):  
Emotional Intelligence ◽  
Structural Equation ◽  
Audit Quality ◽  
Equation Model ◽  
Primary Data ◽  
Questionnaire Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Independent Variable

The success or failure of the audit activities carried out by the auditor is known as audit quality. An audit is considered qualified if it is carried out in accordance with applicable auditing standards or regulations. There are several factors that can affect audit quality and one of them is emotional intelligence which will be the independent variable in this study. This study was conducted to test and analyze the influence of emotional intelligence on audit quality at the Public Accounting Firm in Bandung. The data used in this study are primary data obtained from distributing questionnaires to 48 partners of the Public Accounting Firm as respondents who participated in filling out the questionnaire. Data analysis in this study used a structural equation model - PLS. The results showed that emotional intelligence has a significant effect on audit quality.

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