Peran Integritas Personal sebagai Pemediasi pada Pengaruh Lingkungan Etika Organisasi, Kualitas Pengendalian Internal dan Keadilan Organisasi terhadap Terjadinya Fraud

A B S T R A C T Fraud phenomenon occurs in many government institutions. Fraudulent practices in government accounting materially detrimental to the country. Therefore these crimes fall into the category of extraordinary crime. There needs to be an attempt to commit the crime prevention. This study aims to determine the environmental impact organizational ethics, justice organization and the quality of internal controls against fraud with personal integrity intervening either partially or simultaneously. Source of data used in this study was a questionnaire distributed to 160 employees of the Center for Agricultural Land Resources Ministry of Agriculture. Analysis of the data used is the analysis of Structural Equation Modeling (SEM). The results show that the organization’s environmental ethics, justice organization and the quality of internal control occurrence of fraud by an intervening variable of personal integrity. A B S T R A K Fenomena fraud banyak terjadi di institusi pemerintahan. Praktik kecurangan akuntansi di pemerintah merugikan negara secara material. Oleh karenanya kejahatan ini masuk dalam kategori extra ordinary crime. Perlu adanya upaya untuk melakukan pencegahan pada kejahatan ini. Studi ini bertujuan untuk mengetahui pengaruh lingkungan etika organisasi, keadilan organisasi dan kualitas pengendalian internal terhadap terjadinya fraud dengan intervening integritas personal baik secara parsial maupun simultan. Sumber data yang digunakan dalam penelitian ini adalah kuesioner yang disebarkan kepada 160 orang pegawai Balai Besar Sumber Daya Lahan Pertanian Kementerian Pertanian. Analisis data yang digunakan adalah analisis Structural Equation Modelling (SEM). Hasil penelitian menunjukkan bahwa lingkungan etika organisasi, keadilan organisasi dan kualitas pengendalian internal berpengaruh terhadap terjadinya fraud dengan variabel intervening integritas personal. JEL Classification: H83

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MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH

MIX JURNAL ILMIAH MANAJEMEN ◽

10.22441/mix.2018.v8i1.008 ◽

2018 ◽

Vol 8 (1) ◽

pp. 136

Author(s):

Rima Rachmawati

Keyword(s):

Internal Control ◽

Structural Equation ◽

Structural Model ◽

Accounting Information ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Inner Model ◽

The Creation

Abstract. This study aims to prove the influence of organizational culture, usercompetence and internal control to the quality of Regional Financial ManagementInformation Sistem (abbreviation=SIPKD), and to also prove the quality of SIPKDrelationship to the quality of accounting information. Survey in Garut local governmentas many as 75 of SIPKD users. Data analysis using Structural Equation Modeling(SEM) with Partial Least Square approach (PLS). The SEM PLS consists of twoevaluation; inner model and structural model. The result of the research indicate thatthere is an effect of internal control on the creation of quality SIPKD, and qualitySIPKD can influence the creation of quality accounting information. While theorganization culture and user competence is not proven to influence the creation ofquality SIPKD. Research implications can solve the problem of accounting informationsistems, especially in the local government of Garut.

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EMPLOYEE PERFORMANCE IMPROVEMENT THROUGH RELIGIOUS VALUES AND QUALITY OF COMMUNICATIONS AS WELL AS PERSONAL INTEGRITY (Case Study in PoLSUSKA Daop 5 Purwokerto)

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.2.2.301-313 ◽

2017 ◽

Vol 2 (2) ◽

pp. 301

Author(s):

Achmad Zahid

Keyword(s):

Structural Equation Modeling ◽

Performance Improvement ◽

Structural Equation ◽

Employee Performance ◽

Equation Modeling ◽

Religious Values ◽

Personal Integrity ◽

Communication Quality

The purpose of this study is to examine a model in which religious values and communication quality predict personal integrity and employee� performance.� A� total� of� 129� respondents fromPolsuska Daop 5 Purwokertocompleted questionnaires. Results from structural equation modeling based smartPLS 3.0 confirmed that religious values and communication quality were positively related to personal integrity and employee performance. Furthermore, the result revealed that personal integrity was positively related to employee performance. Keywords: Religious values, Communication quality, Personalintegrity, Employee performance

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A Psychometric Study of the Quality Perception Questionnaire

Swiss Journal of Psychology ◽

10.1024/1421-0185/a000076 ◽

2012 ◽

Vol 71 (2) ◽

pp. 101-106 ◽

Cited By ~ 4

Author(s):

Raffaele Cioffi† ◽

Anna Coluccia ◽

Fabio Ferretti ◽

Francesca Lorini ◽

Aristide Saggino ◽

...

Keyword(s):

Structural Equation ◽

Factor Model ◽

Equation Modeling ◽

Fit Indices ◽

Quality Perception ◽

Italian Survey ◽

Confirmatory Factor ◽

Instrument Measuring ◽

Hospital Structures

The present paper reexamines the psychometric properties of the Quality Perception Questionnaire (QPQ), an Italian survey instrument measuring patients’ perceptions of the quality of a recent hospital admission experience, in a sample of 4400 patients (Mage = 56.42 years; SD = 19.71 years, 48.8% females). The 14-item survey measures four factors: satisfaction with medical doctors, nursing staff, auxiliary staff, and hospital structures. First, we tested two models using a confirmatory factor analysis (structural equation modeling): a four orthogonal factor and a four oblique factor model. The SEM fit indices and the χ² difference suggested the acceptance of the second model. We then did a simulation using a bootstrap with 1000 replications. Results confirmed the four oblique factor solution. Third, we tested whether there were significant differences with respect to age or sex. The multivariate general linear model showed no significant differences in the factors with respect to sex or age.

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Faculty Opinions recommendation of Determinants of quality of life in patients with fibromyalgia: A structural equation modeling approach.

Faculty Opinions – Post-Publication Peer Review of the Biomedical Literature ◽

10.3410/f.727273974.793567717 ◽

2019 ◽

Author(s):

Josimari Melo DeSantana

Keyword(s):

Quality Of Life ◽

Structural Equation Modeling ◽

Structural Equation ◽

Equation Modeling ◽

Modeling Approach

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Development of a New Quality of Life (QOL) Model Using Structural Equation Modeling

10.21236/ada405971 ◽

2002 ◽

Cited By ~ 1

Author(s):

Gerry L. Wilcove ◽

Donna G. Wolosin ◽

Michael J. Schwerin

Keyword(s):

Quality Of Life ◽

Structural Equation Modeling ◽

Structural Equation ◽

Equation Modeling

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Community Living, Intellectual Disability and Extensive Support Needs: A Rights-Based Approach to Assessment and Intervention

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph18063175 ◽

2021 ◽

Vol 18 (6) ◽

pp. 3175

Author(s):

Laura Esteban ◽

Patricia Navas ◽

Miguel Ángel Verdugo ◽

Víctor B. Arias

Keyword(s):

Intellectual Disability ◽

Independent Living ◽

Structural Equation ◽

Equation Modeling ◽

Community Living ◽

Support Needs ◽

Related Services ◽

The Right To Privacy ◽

The Right

People with intellectual disability (ID) and extensive support needs experience poorer quality of life than their peers whose disability is not as severe. Many of them live in residential settings that limit community participation and prevent them from exercising control over their lives. This work analyzes the extent to which professional practices are aimed at promoting the right to community living for people with ID and extensive support needs, as well as the rights that are particularly linked to it, such as the right to habilitation and rehabilitation and the right to privacy. A specific questionnaire was designed and administered to 729 adults with intellectual disability (M = 37.05; DT = 12.79) living in different settings (family home, residential facilities and group homes). Measurement and structural models were estimated using exploratory structural equation modeling. Results obtained reveal that people with extensive support needs receive less support in terms of guaranteeing their right to independent living and privacy, especially when they live in disability-related services. This study highlights the need to implement and monitor, using valid and reliable indicators, mesosystem strategies that guarantee the right to live and participate in the community, especially for individuals with ID and extensive support needs.

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The Impact of Self-Stigma, Role Strain, and Diabetes Distress on Quality of Life and Glycemic Control in Women With Diabetes: A 6-Month Prospective Study

Biological Research For Nursing ◽

10.1177/10998004211009606 ◽

2021 ◽

pp. 109980042110096

Author(s):

Ruey-Hsia Wang ◽

Chia-Chin Lin ◽

Shi-Yu Chen ◽

Hui-Chun Hsu ◽

Chiu-Ling Huang

Keyword(s):

Quality Of Life ◽

Glycemic Control ◽

Prospective Study ◽

Structural Equation ◽

Role Strain ◽

Diabetes Distress ◽

Equation Modeling ◽

Disease Characteristics ◽

The Impact

Purposes: Women with diabetes (WD) are more severely impacted by the consequence of suboptimal diabetes control. This study aims to examine the impact of demographic and disease characteristics, baseline self-stigma, role strain, diabetes distress on Hemoglobin A1C (A1C) levels, quality of life (D-QoL) and 6-month A1C levels in younger WD. Methods: This study was a 6-month prospective study. In total, 193 WD aged 20–64 years were selected by convenience sampling from three outpatient clinics in Taiwan. Demographic and disease characteristics, self-stigma, role strain, diabetes distress, A1C levels, and D-QoL were collected at baseline. A1C levels were further collected 6 months later. Structural equation modeling was conducted to test the hypothesized model. Results: The final model supported that higher baseline D-QoL directly associated with lower concurrent A1C levels and indirectly associated with lower 6-month A1C levels through baseline A1C levels. Higher baseline self-stigma, role strain, and diabetes distress directly associated with lower baseline D-QoL, and indirectly associated with higher 6-month A1C levels through D-QoL. Conclusion: Improving self-stigma, role strain, and diabetes distress should be considered as promising strategies to improve D-QoL in young WD. D-QoL plays a mediation role between baseline self-stigma, role strain, diabetes distress and subsequent glycemic control in younger WD. Enhancing baseline D-QoL is fundamental to improve subsequent glycemic control.

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University Students’ Self-Rated Health in Relation to Perceived Acoustic Environment during the COVID-19 Home Quarantine

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph18052538 ◽

2021 ◽

Vol 18 (5) ◽

pp. 2538

Author(s):

Angel M. Dzhambov ◽

Peter Lercher ◽

Drozdstoy Stoyanov ◽

Nadezhda Petrova ◽

Stoyan Novakov ◽

...

Keyword(s):

Online Education ◽

University Students ◽

Structural Equation ◽

Online Survey ◽

Equation Modeling ◽

Single Item ◽

Acoustic Environment ◽

Self Rated Health ◽

Human And Nature

Background: Online education became mandatory for many students during the Coronavirus disease 2019 (COVID-19) pandemic and blurred the distinction between settings where processes of stress and restoration used to take place. The lockdown also likely changed perceptions of the indoor acoustic environment (i.e., soundscape) and raised its importance. In the present study, we seek to understand how indoor soundscape related to university students’ self-rated health in Bulgaria around the time that the country was under a state of emergency declaration caused by the COVID-19 pandemic. Methods: Between 17 May and 10 June 2020, we conducted a cross-sectional online survey among 323 students (median age 21 years; 31% male) from two universities in the city of Plovdiv, Bulgaria. Self-rated health (SRH) was measured with a single-item. Participants were asked how frequently they heard different types of sounds while at home and how pleasant they considered each of those sounds to be. Restorative quality of the home (the “being away” dimension of the Perceived Restorativeness Scale) was measured with a single-item. A priori confounders and effect modifiers included sociodemographics, house-related characteristics, general sensitivity to environmental influences, and mental health. Our analysis strategy involved sequential exploratory factor analysis (EFA), multivariate linear and ordinal regressions, effect modification tests, and structural equation modeling (SEM). Results: EFA supported grouping perceived sounds into three distinct factors—mechanical, human, and nature sounds. Regression analyses revealed that greater exposure to mechanical sounds was consistently associated with worse SRH, whereas no significant associations were found for human and nature sounds. In SEM, exposure to mechanical sounds related to lower restorative quality of the home, and then to poorer SRH, whereas nature sounds correlated with higher restorative quality, and in turn with better SRH. Conclusions: These findings suggest a role of positive indoor soundscape and restorative quality for promoting self-rated health in times of social distancing.

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Key Determinants of Airline Loyalty Modeling in Thailand

Sustainability ◽

10.3390/su12104165 ◽

2020 ◽

Vol 12 (10) ◽

pp. 4165 ◽

Cited By ~ 1

Author(s):

Dissakoon Chonsalasin ◽

Sajjakaj Jomnonkwao ◽

Vatanavongs Ratanavaraha

Keyword(s):

Airline Industry ◽

Structural Equation ◽

Statistical Significance ◽

Perceived Quality ◽

Equation Modeling ◽

Structural Factors ◽

Proposed Model ◽

Airline Passengers ◽

Domestic Airline

The airline industry in Thailand has grown enormously over the past decade. Competition among airline companies to reach market share and profit has been intense, requiring strong strategic abilities. To increase the service quality of such companies, identifying factors related to the context of airlines is important for policymakers. Thus, this study aims to present empirical data on structural factors related to the loyalty of domestic airline passengers. Structural equation modeling was used to confirm the proposed model. The questionnaire was used to survey and collect data from 1600 airline passengers. The results indicate that satisfaction, trust, perceived quality, relationship, and image of airlines positively influenced loyalty with a statistical significance of α = 0.05. Moreover, the study found that expectation and perceived quality indirectly influenced loyalty. The findings provide a reference for airline operators to clearly understand the factors that motivate passenger loyalty, which can be used to develop the sustainability of marketing strategies and support competitiveness.

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