Dampak Audit Judgment, Skeptisme Profesional, Situasi Audit Dan Lingkup Audit Terhadap Pemberian Opini Audit

2020 ◽  
Vol 2 (3) ◽  
pp. 103-116
Author(s):  
Danung Nurdiatama ◽  
Swarmilah Hariani
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Audit Opinion ◽  
Positive Effects ◽  
Audit Judgment ◽  
Financial Audit ◽  
Independent Variable ◽  
The Republic

The purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy of the audit opinion. The object of this research is Principal State Financial Audit IV (AKN IV) on The Audit Board of The Republic of Indonesia. This research was conducted using a sample of as many as 80 respondents. Determinants of the sample using a purposive sampling method. The design of this research a causal relationship. Therefore, the analysis of the data used is structural equation modeling using partial least squares. The result of this research suggests that the culture of the organization and the audit judgment professional skepticism, situation audit not significant impact on the implementation of the audit opinion. While the audit scope has some positive effects significantly on the implementation of the audit opinion. This is evidenced by the results of the partial test (t-test) demonstrated the significant value of one independent variable that supports the hypothesis.

scholarly journals Pengaruh Perceived Quality Terhadap Customer Loyalty dengan Perceived Risk dan Customer Trust Sebagai Variabel Mediasi pada PT. XYZ

2020 ◽  
Vol 4 (3) ◽  
pp. 29
Author(s):  
Edrick Heriyanto ◽  
Eko Harry Susanto
Keyword(s):  
Structural Equation Modeling ◽  
Customer Loyalty ◽  
Indirect Effect ◽  
Perceived Risk ◽  
Structural Equation ◽  
Sampling Method ◽  
Perceived Quality ◽  
Equation Modeling ◽  
Independent Variable ◽  
Customer Trust

The purpose of this study is to examine the influence of perceived quality toward customer loyalty which is mediated by perceived risk and customer trust for PT. XYZ that engaged in chemistry. There are four variables perceived quality as the independent variable, customer loyalty as the dependent variable, and perceived risk and customer trust as mediating variable. The sample was determined by purposive sampling method, the questionnaire was well-collected and was used in data processing using the Structural Equation Modeling (SEM) method with Smart PLS 3.0 program. This analysis was conducted on 115 respondents as customer of PT. XYZ. Based on the result of the study, it was found that perceived quality, perceived risk, and customer trust have influence towards customer loyalty, perceived quality have influence towards perceived risk and customer trust, perceived quality had an indirect effect on customer loyalty via perceived risk and customer trust.

scholarly journals Antecedents and Consequences of Frontline Employee’s Trust-in-Supervisor and Trust-in-Coworker

2020 ◽  
Vol 12 (2) ◽  
pp. 716 ◽  
Author(s):  
Seonggoo Ji ◽  
Ihsan Ullah Jan
Keyword(s):  
Social Exchange ◽  
Structural Equation ◽  
Social Exchange Theory ◽  
Equation Modeling ◽  
Frontline Employees ◽  
Communication Quality ◽  
Positive Effects ◽  
Negative Effect ◽  
Antecedents And Consequences ◽  
The Republic

Based on social exchange theory, this study investigates the antecedents and consequences of a frontline employee’s trust-in-supervisor and a frontline employee’s trust-in-coworker in a single framework. A personally administered survey was conducted to collect data from 203 frontline employees of coffee shops in the Republic of Korea. Covariance-based structural equation modeling was applied using AMOS 21.0 to explore the proposed relationships. The results show that abusive supervision is negatively related to frontline employee’s trust-in-supervisor, whereas supervisor support and communication quality have significant positive effects on frontline employee’s trust-in-supervisor. Similarly, coworker ostracism has a significant negative effect on frontline employee’s trust-in-coworker, whereas coworker harmony and communication quality have significant positive effect on frontline employee’s trust-in-coworker. Finally, the results show that a frontline employee’s trust-in-supervisor predicts a frontline employee’s supervisor cooperation, and a frontline employee’s trust-in-coworker leads to a frontline employee’s coworker cooperation.

scholarly journals Online brand community strategy in achieving e-loyalty in the Indonesian e-commerce industry

2021 ◽  
Vol 5 (4) ◽  
pp. 785-790
Author(s):  
Agus Kurniawan ◽  
Lili Adi Wibowo ◽  
Agus Rahayu ◽  
C. I. Yulianti ◽  
Tika Annisa ◽  
...  
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Simple Random Sampling ◽  
Online Marketing ◽  
Equation Modeling ◽  
Brand Community ◽  
Analysis Technique ◽  
Online Brand Community ◽  
Community Strategy ◽  
Independent Variable

This research aims to analyze the effect of Online Brand Community (OBC) on E-loyalty in the Indonesian e-commerce industry. This research was conducted by quantitative approach with the dependent variable of this research being e-loyalty (Y), and online brand community (X) as independent variable. The object includes all followers of Tokopedia, Bukalapak and OLX official Instagram accounts. The research uses a simple random sampling method and probability sampling techniques to 200 account users. Data analysis technique is implemented by using Structural Equation Modeling (SEM) with IBM SPSS AMOS version 22.0. The findings indicate the significant effect of online brand community on e-loyalty. The results theoretically imply the need for community engagement in online marketing as one of the online brand community’s dimensions which can give the contribution of e-loyalty building.

scholarly journals Model Luxury Brand dalam Menciptakan Purchase Intention

2020 ◽  
Vol 4 (3) ◽  
pp. 54-66
Author(s):  
Mustika Ramadyanti ◽  
Lili Adi Wibowo ◽  
Ridwan Purnama
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Sampling Method ◽  
Simple Random Sampling ◽  
Equation Modeling ◽  
Sampling Techniques ◽  
Extended Self ◽  
Luxury Brand ◽  
Analysis Technique ◽  
Independent Variable

This research aims to determine the Effect of Luxury Brand on Purchase Intention iPhone X on member of the Indonesian iDevice Community. Type of this research is descriptive verification. Dependent variable of this research is purchase intention (Y), and luxury brand (X) as independent variable. The population are member of the Indonesian iDevice Community. This research uses a simple random sampling method and probability sampling techniques to 200 member. Data analysis technique using Structural Equation Modeling (SEM) with IBM SPSS AMOS version 24.0 for Windows. The findings of this research indicates that luxury brand and purchase intention are in good category. Luxury brand has a positive and significant influence on purchase intention. Extended self which is one of luxury brand’s dimension gives the biggest contribution of purchase intention building.

Determinasi Kemampuan Deteksi Kecurangan di Bidang Tindak Pidana Korupsi dengan Akuntansi Forensik sebagai Pemoderasi

2021 ◽  
Vol 8 (01) ◽  
pp. 136-149
Author(s):  
Muhammad Nor Prayoga
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Purposive Sampling ◽  
Equation Modelling ◽  
Forensic Accounting ◽  
Accounting Expertise

ABSTRACT The purpose of this study were examine and analyze the effect of competence, professional skepticism, and experience on the ability of investigators in fraud detection with forensic accounting expertise as a moderating. The sampling method used was purposive sampling. The method of data analysis in this study was Structural Equation Modeling Partial Least Square (SEM-PLS) using the WarpPLS 5.0 program. The results of this study are that competence has a significant effect, professional skepticism has no significant effect, and experience has a significant effect on the ability of investigators to detect fraud. Forensic accounting expertise weakens the influence of professional skepticism on firm performance, while forensic accounting expertise does not moderate the effect of competence and experience on investigators' ability to detect fraud. The contribution of this research strengthens the theory and previous research. ABSTRAK Tujuan penelitian ini adalah menguji dan menganalisis pengaruh kompetensi, skeptisme profesional, dan pengalaman terhadap kemampuan penyidik dalam deteksi kecurangan dengan keahlian akuntansi forensik sebagai pemoderasi. Objek penelitian ini adalah penyidik Komisi Pemberantasan Korupsi sebanyak 58 orang. Metode sampling yang digunakan adalah purposive sampling. Metode analisis data pada penelitian ini adalah Structural Equation Modelling Partial Least Square (SEM-PLS) menggunakan program WarpPLS 5.0. Hasil penelitian ini adalah kompetensi berpengaruh signifikan, skeptisme profesional tidak berpengaruh signifikan, dan pengalaman berpengaruh signifikan terhadap kemampuan penyidik dalam deteksi kecurangan. Keahlian Akuntansi Forensik memperlemah pengaruh skeptisme profesional terhadap  terhadap kinerja perusahaan, sedangkan keahlian akuntansi forensik tidak memoderasi pengaruh kompetensi dan pengalaman terhadap kemampuan penyidik dalam deteksi kecurangan. Kontribusi penelitian ini memperkuat teori dan penelitian sebelumnya.

PENGARUH COUNTRY OF ORIGIN, WORD OF MOUTH, KUALITAS YANG DIPERSEPSIKAN TERHADAP NIAT BELI: STUDY PADA KAMERA DIGITAL MEREK JEPANG

2019 ◽  
Vol 4 (3) ◽  
pp. 365-374
Author(s):  
Edy Purwanto ◽  
Aryo Wibisono
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Sampling Method ◽  
Word Of Mouth ◽  
Country Of Origin ◽  
Digital Camera ◽  
Perceived Quality ◽  
Equation Modeling ◽  
Country Of Origin Image ◽  
Method Analysis

This study aims to test the influence of country of origin image and word of mouth on perceived quality. Then, the country of origin image and word of mouth and perceived quality on purchase intention of digital camera from Japan. The number of samples in this research are 230 respondents taken by purposive sampling method. Analysis of Structural Equation Modeling (SEM) is used to test the hypothesis. The results of this study showed that country of origin image and word of mouth have a positive and significant effect on perceived quality. Then, Word of mouth and perceived quality have a positive and significant effect on purchase intention but a country of origin image has no significant effect on purchase intention. 

scholarly journals The effect of risk communication on preventive and protective Behaviours during the COVID-19 outbreak: mediating role of risk perception

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Seyed Taghi Heydari ◽  
Leila Zarei ◽  
Ahmad Kalateh Sadati ◽  
Najmeh Moradi ◽  
Maryam Akbari ◽  
...  
Keyword(s):  
Risk Perception ◽  
Risk Communication ◽  
Structural Equation ◽  
Online Survey ◽  
Equation Modeling ◽  
Mediating Role ◽  
Positive Effects ◽  
Global Pandemic ◽  
And Control ◽  
New Evidence

Abstract Background The COVID-19 outbreak is a global pandemic, during which the community preventive and protective behaviors play a crucial role in the containment and control of infection. This study was designed to contribute to the existing knowledge on how risk communication (RC) and risk perception (RP) affect protective and preventive behaviors (PPB) during the COVID-19 outbreak. Methods The required data were extracted from a national online survey of Iranian adults aged 15 and older during March 15–19, 2020 (n=3213). Data analysis was performed using structural equation modeling. Results The study findings reveal that RC has direct and indirect positive effects on PB. Furthermore, this study also provides new evidence indicating that RP mediates the relationship between RC and PB and there is a two-way relationship between RC and RP. These interactions may have impact on risk communication strategies which should be adopted during this pandemic. Conclusion The study findings have remarkable implications for informing future communications as well as interventions during this ongoing outbreak and subsequent national risk events.

scholarly journals The Diffusion Mechanism of Megaproject Citizenship Behavior: The Role of Institutional Isomorphism

2021 ◽  
Vol 13 (15) ◽  
pp. 8123
Author(s):  
Delei Yang ◽  
Jun Zhu ◽  
Qingbin Cui ◽  
Qinghua He ◽  
Xian Zheng
Keyword(s):  
Structural Equation ◽  
Diffusion Mechanism ◽  
Vital Role ◽  
Citizenship Behavior ◽  
Equation Modeling ◽  
Positive Effects ◽  
Diffusion Limited ◽  
The Relationship ◽  
Mimetic Isomorphism

Megaproject citizenship behavior (MCB) has been confirmed to a play vital role on megaproject performance. Although current research has argued that institution elements have had an impact on MCB diffusion, limited studies have empirically investigated the distinct effectiveness of various institution elements on driving MCB’s widespread diffusion in construction megaprojects. Based on institution theory, this study proposes a theoretical model comprising institutional elements (i.e., normative and mimetic isomorphism), owner’s support, relationship-based trust, and their effect or impact on MCB’s diffusion. Based on 171 industrial questionnaires collected from managers of contractors and designers in megaprojects. Partial least squares structural equation modeling (PLS-SEM) was used to validate the established model. The results indicated that both normative and mimetic isomorphism have positive effects on facilitating MCB diffusion, and owner’s support has shown partial mediation in promoting MCB diffusion through normative isomorphism, as well as full mediation in the promoting of MCB diffusion through mimetic isomorphism. Meanwhile, relationship-based trust exerts a positive moderating effect on the relationship between mimetic isomorphism and MCB. This study extends current literature on driving MCB diffusion from the perspective of institutional theory, contributing by providing four implications for megaprojects managers to “buy in” more extensive MCB.

The consumers’ commitment and materialism on Islamic banking: the role of religiosity

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Junaidi Junaidi ◽  
Ready Wicaksono ◽  
Hamka Hamka
Keyword(s):  
Structural Equation ◽  
Survey Study ◽  
Equation Modeling ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Content Type ◽  
Positive Effects ◽  
Islamic Bank ◽  
Muslim People ◽  
The Impact

Purpose This paper aims to investigate whether and how religiosity (e.g. extrinsic and intrinsic) influences the mediator variables (consumers’ commitment and materialism) in the Islamic bank consumers context. It also examines how the mediators should be influence consumers’ preferences. Design/methodology/approach In total, 658 Muslim people and Islamic bank consumers were recruited for a survey study and structural equation modeling was used to test the research hypotheses. Findings The empirical results indicate that religiosity (e.g. extrinsic and intrinsic) has significant and positive effects on consumers’ commitment and materialism, whereas intrinsic religiosity has no significant effect on consumers’ commitment which subsequently influences consumers’ preference. Furthermore, mediator variables (e.g. consumers’ commitment and consumers’ materialism) have partial mediators between religiosity and consumers’ preferences. Research limitations/implications The current study was limited to Indonesian Muslim people; there is a future need to study consumers’ attitudes and engagement in religious products and services (e.g. Islamic brands). It is can help practitioners, regulators and researchers to observe the dynamic behavior to elaborate on the impact of religion and Islamic products on consumers’ preference. Practical implications The bank managers and regulators should enhance the information of products and services Islamic banks and the difference principle between conventional banks. Moreover, enlighten the consumers about the principle operation of Islamic banks from the perspective of marketing and religiosity. Originality/value This study contributes to consumers’ behavior literature and, specifically, for the decision-making process through developing and testing a model of religious determinants toward Islamic bank products, as well as offers new insights into the determinants of religion and consumers’ decision process toward Islamic banking.

The effect of teaching style and academic enthusiasm of accounting and auditing students on stress, aggression, and anxiety

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arash Arianpoor ◽  
Hameed Mohsen Khayoon
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Sampling Method ◽  
Structural Model ◽  
Teaching Style ◽  
Equation Modeling ◽  
Statistical Population ◽  
Content Type ◽  
Confirmatory Factor ◽  
Negative Effect

Purpose This study aims to investigate the effect of teaching style and academic enthusiasm of Iraqi accounting and auditing students on their stress, aggression and anxiety. Design/methodology/approach The statistical population in this study consists of two parts. The first is the Iraqi accounting and auditing students in Iran and the second is the Iraqi accounting and auditing students in Iraq. By available non-probability sampling method, 62 people (Iraqi students in Iran) and 102 (Iraqi students in Iraq) were selected as samples. In this research, a questionnaire was used to collect information. The validity of the questionnaire’s structure was confirmed by confirmatory factor analysis. Also, Cronbach’s alpha coefficients in this study indicating the measurement tool’s reliability. In this research, structural equation modeling has been used to analyze and test the hypotheses. The primary criteria for determining the coefficient and evaluating the path coefficients were used to evaluate the structural model. Findings Findings indicate that in Iraqi students in Iraq and Iraqi students in Iran, teaching style negatively affects stress, aggression and accounting and auditing students’ anxiety. Also, in the group of Iraqi students in Iraq and the group of Iraqi students in Iran, the eagerness to study has a significant negative effect on accounting and auditing students’ stress and anxiety. In contrast, the effect of the desire to study accounting and auditing students’ aggression was confirmed only in Iraqi students in Iraq. Originality/value As the accounting and auditing professions are among the most stressful occupations that increase the characteristics of aggression and anxiety in the employees of that profession, the results of leading research can show that the stress, anxiety and aggression of accounting and auditing students how to reduce through training so that their stress, anxiety and aggression do not appear in the workplace and the reports of accountants and auditors are not affected.

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