Evaluating the Effectiveness of Deterrence Theory in Information Security Compliance

Author(s):  
Felix Nti Koranteng ◽  
Richard Apau ◽  
Jones Opoku-Ware ◽  
Akon Obu Ekpezu

There is a long-held belief that deterrence mechanisms are more useful in developing countries. Evidence on this belief is anecdotal rather than empirical. In this chapter, individual compliance to information system security policy (ISSP) is examined through the lenses of deterrence theory. The effects of certainty of detection and severity of punishment on attitude towards compliance and also ISSP compliance behaviour are investigated. A survey questionnaire was distributed to gather responses from 432 individuals who are staff of a public university in Ghana. The data was analysed using partial least square structural equation modelling (PLS-SEM). The results indicate that severity of punishment has a positive effect on attitude towards compliance and ISSP compliance behaviour. However, certainty of detection neither affected attitude towards compliance nor ISSP compliance behaviour. It is recommended that organizations enhance the severity of sanctions imposed on those who violate ISSPs. Future studies should explore how users apply neutralization techniques to evade sanctions.

Author(s):  
Winfred Yaokumah ◽  
Peace Kumah

Extant studies on compliance with security policies have largely ignored the impact of monitoring, security operations, and roles and responsibilities on employees' compliance. This chapter proposes a theoretical model that integrates security policy, monitoring, security operations, and security roles to examine employees' security compliance. Data were collected from 233 IT security and management professionals. Using partial least square structural equation modelling and testing hypotheses, the study finds that information security policy has significant indirect influence on information security compliance. The effect of security policy is fully mediated by security roles, operations security activities, and security monitoring activities. Security policy strongly influences operations security activities and has the greatest effect on security roles and responsibilities. Among the three mediating variables, monitoring has the most significant influence on security compliance. Conversely, the direct impact of security policy on compliance is not significant.


Author(s):  
Winfred Yaokumah ◽  
Peace Kumah

Extant studies on compliance with security policies have largely ignored the impact of monitoring, security operations, and roles and responsibilities on employees' compliance. This chapter proposes a theoretical model that integrates security policy, monitoring, security operations, and security roles to examine employees' security compliance. Data were collected from 233 IT security and management professionals. Using partial least square structural equation modelling and testing hypotheses, the study finds that information security policy has significant indirect influence on information security compliance. The effect of security policy is fully mediated by security roles, operations security activities, and security monitoring activities. Security policy strongly influences operations security activities and has the greatest effect on security roles and responsibilities. Among the three mediating variables, monitoring has the most significant influence on security compliance. Conversely, the direct impact of security policy on compliance is not significant.


2016 ◽  
Vol 9 (2) ◽  
pp. 1-16 ◽  
Author(s):  
Winfred Yaokumah ◽  
Steven Brown ◽  
Alex Ansah Dawson

This study develops a model, based on the controls present in ISO/IEC 27002 framework, to integrate the role of technical and administrative security controls. The model provides better understanding of how security policy can influence security compliance and the pathway through which this effect is generated. Data were collected from 223 IT security and management professionals. Using Partial Least Square Structural Equation Modelling (PLS-SEM) and testing hypotheses, the study finds that information security policy has significant indirect influence on information security compliance. The effect of security policy is fully mediated by security roles and responsibilities, operations security activities, and security monitoring and review activities. Security policy strongly influences operations security activities and has the greatest effect on security roles and responsibilities. Among the three mediating variables, monitoring and reviews has the most significant influence on security compliance. Conversely, the impact of security policy on compliance is not significant.


2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Madjidainun Rahma

This research aims to identify and examine the effect of the Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance existing areas of Jakarta. The method used is descriptive and associative. Target population studied is Unit in Unit 14 Analysis of the Tax Office in the region of Jakarta. Sampling technique used is random sampling. Model influence analyzed using SEM (Structural Equation Modeling ) with alternative method PLS ( Partial Least Square ) which is aimed at testing the Influence between Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance that there diunit analysis has been given permission to conduct research. Results of the analysis showed that partially Tax Transparency and unsignificant positive effect on the Taxpayer Compliance. Similarly, the Trust Taxpayers partially positive and significant impact to the Taxpayer Compliance . Simultaneously Transparency and Trust Tax Taxpayers Against the Taxpayer Compliance effect, this means that the Tax and Trust trades Taxpayers together will increase the Taxpayer Compliance.   Keywords: Tax Transparency, Trust, Taxpayer Compliance.     Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada wilayah DKI Jakarta. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Unit Analisis 14 Kantor Pelayanan Pajak diwilayah DKI Jakarta. Teknik sampel yang digunakan ialah random sampling. Model pengaruh di analisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji Pengaruh antara Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada diunit analisis yang telah diberi ijin untuk melakukan penelitian. Hasil analisis menunjukan bahwa Transparansi Pajak secara parsial berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Begitu pula dengan Kepercayaan Wajib Pajak yang secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Transparansi Pajak dan Kepercayaan Wajib Pajak berpengaruh Terhadap Kepatuhan Wajib Pajak, hal ini berarti bahwa dengan Transakasi Pajak dan Kepercayaan Wajib Pajak bersama-sama maka akan meningkatkan Kepatuhan Wajib Pajak.


2021 ◽  
pp. 227868212110451
Author(s):  
Jalal Rajeh Hanaysha

The aim of this study was to investigate the effect of innovation capabilities on corporate reputation in banking sector. A quantitative method was used for collecting the data and fulfilling the stated objective. Specifically, the data were collected from 188 employees in banking sector in the United Arab Emirates. The analysis for the collected data was conducted using the partial least square-structural equation modelling (PLS-SEM) approach. The findings indicated that product innovation as well as service innovation have significant positive impacts on corporate reputation. The results also confirmed that process innovation has a positive effect on corporate reputation. Finally, the outcomes verified that marketing innovation has a significant impact on corporate reputation. The results confirm the significance of innovation capabilities in enabling business practitioners in the banking sector to improve their businesses reputations and thrive in today’s dynamic market environment.


HABITAT ◽  
2020 ◽  
Vol 31 (3) ◽  
pp. 161-168
Author(s):  
Condro Nugroho ◽  
Vi'in Pertiwi ◽  
Deny Meitasari

BUMDes is one of the income sources for the village managing assets, services, and other businesses for the village community's welfare. BUMDes empowers rural communities as an autonomous region in increasing productive efforts to alleviate poverty and unemployment. Therefore, the measurement of BUMDes's performance needs to be done through the level of local resources used and the implications of the results achieved. It was required to formulate appropriate development policies so that BUMDes have high competitiveness and fulfill their role in increasing the community's economic independence. This study was conducted in East Java BUMDes because East Java province is the third province with the largest number of BUMDes in Indonesia, so it was quite representative to represent the presence of BUMDes in Indonesia. This research used a quantitative approach carried out using the structural equation modeling-partial least square (SEM-PLS) method with the Resource-based View (RBV) approach to measure the effect of BUMDes resources used on its competitiveness. The analysis showed that structural capital had a positive effect on human capital and relational capital. Human capital had also been proven to have a positive effect on relational capital. The indicator that influenced competitive advantage was human capital. Training is needed to increase the human resources capacity, online marketing training and organizational reform, infrastructure, and professional management systems need to be done.


Author(s):  
Sri Wahyuningsih ◽  
Armanu Thoyib ◽  
Rofiaty ◽  
Ananda Sabil

This study aims to analyze the influence of team work, leadership style and organizational culture on nurse performance with organizational commitment as a mediating variable. The research unit is nurses at Type B hospitals in Jakarta. The population is 1362 nurses. Methods of collecting data using surveys. The research instrument used a questionnaire. Questionnaires were distributed to 523 respondents. Data analysis method uses Structural Equation Modeling-Partial Least Square SEM-PLS). The results of the study prove that teamwork has a positive effect on nurse performance. Teamwork does not affect organizational commitment. Organizational culture has a positive effect on nurse performance. Organizational culture has a positive effect on organizational commitment. Leadership style does not affect nurse performance. Leadership style does not affect organizational commitment. Organizational commitment has a positive effect on nurse performance. Organizational commitment cannot play a role in mediating the influence of teamwork on nurse performance. Organizational commitment can play a role in mediating the influence of organizational culture on nurse performance. Organizational commitment cannot play a role in mediating the influence of leadership style on nurse performance.


Author(s):  
Frinda Susanto ◽  
Farida Jasfar ◽  
Hamdy Hady ◽  
Robert Kristaung

This research empirically examines the influence of corporate and employee social responsibility, customer satisfaction, trust, and loyalty, and sustainable business variables. The methods of this study using Partial Least Square-Structural Equation Modelling with hypothesis testing. Hospitals listed on the Indonesia Stock Exchange that carry out corporate social responsibility (CSR) were used as study objects. The number of samples collected was 96 respondents. The result showed although employee social responsibility (ESR) has a positive effect on customer satisfaction and trust, it has no significant impact on business sustainability. Likewise, patient satisfaction has a positive effect on loyalty, yet it has no significant impact on business sustainability. Trust has a positive effect on patient loyalty and business sustainability. The research novelty is corporate social responsibility as a determinant of business sustainability, as both an independent and mediating variable, including the employee social responsibility. Patient trust plays a vital role as a mediator between patient satisfaction and loyalty. Ethics has the highest contribution to CSR, furthermore, employee social responsibility and measurement are valid for marketing studies.


Author(s):  
Prayitno Basuki ◽  
Endar Pituringsih

This study aims to examine the determinants of campaign fund management of legislative election campaigns and implications for the transparency of financial statements. The sample consists of 12 (twelve) political parties participating in the 2014 election in East Lombok Regency. It used Structural Equation Model (SEM) approach with Partial Least Square (PLS) software. From the significant value, the hypothesis is accepted if the t-statistic value is higher than 1.67 at a significant level of 5%. Hence, the results showed that H1 for regulatory and H2 for accountability compliance has a positive effect on campaign fund management, and H3 for campaign fund management has a positive effect on the transparency of financial statements. Value T-Statistic H1 is 1.90, H2 is 6.69, and H3 is 6.74 has indicated that hypothesis is accepted.


2020 ◽  
Vol 12 (2) ◽  
pp. 168
Author(s):  
Gandadinata Thamrin ◽  
Innocentius Bernarto ◽  
Yukichika Kawata

This study aims to investigate the influence of trust, satisfaction, values, and brand image on the loyalty of MaxxCoffee. Data collection in this study was conducted using a questionnaire given to students of Universitas Pelita Harapan as respondents. The research design uses convenience sampling with a total sample of 249 samples. The data collection method is utilizing questionnaires and the data is analyzed by the Partial Least Square of Structural Equation Modeling (PLS-SEM). The findings of this study are trust, satisfaction, and value have a positive effect on loyalty. Conversely, the brand image has no positive effect on Maxx Coffee customers’ loyalty. The contribution of this study is providing input to the management of Maxx Coffee to concern and maintain their trust, satisfaction, value, and brand image of Maxx Coffee to maintain the customers’ loyalty.


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