scholarly journals The Effect of Erp Effectiveness on the Accounting Information Quality with Personal Competence as Moderating Variabel on Pt. Aneka Gas Industri Tbk

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Galumbang Hutagalung ◽  
Keyword(s):  
Production Planning ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Information Quality ◽  
Accounting Information ◽  
Equation Model ◽  
Personal Competence ◽  
Accounting Information Quality ◽  
North Sumatra ◽  
Positive Effect

This study aims to examine and analyze the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality moderated by personal competence at PT Aneka Gas Industri Tbk Wil I North Sumatra. Type of this research using causal research. This study using 126 respondent as a sample with cencus method, questionnaire were given and filled out by employees of PT Aneka Gas Industri Tbk Wil I North Sumatra using ERP-SAP. The data were analyzed using the partial least squares (SEM-PLS) structural equation model. The results of this study indicate that the Production Planning variable has a significant and positive effect on the accounting information quality. Sales & Distribution variables have a significant and positive effect on the accounting information quality. In addition, this study also found that personal competence did not moderate the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality.

scholarly journals Faktor Pendukung Implemetasi SIMDA dan Pengaruhnya Terhadap Kualitas Laporan Keuangan pada SKPD Kabupaten Kulon Progo

2016 ◽  
Vol 18 (3) ◽  
pp. 119
Author(s):  
Mohammad Alfian
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Information Quality ◽  
Accounting Information ◽  
Positive Influence ◽  
Equation Model ◽  
Management Support ◽  
Quality Of Data ◽  
Accounting Information Quality ◽  
User Knowledge

<em>This study determines the factors supporting the implementation of SIMDA (local government’s financial management information system) on SKPDs (local government agencies) and the effect of SIMDA implementation toward financial statement quality. This research was based on the deficient SIMDA implementation, as demonstrated by inadequate accounting information quality. Inadequacy of accounting information quality was indicated by smaller number of SKPDs which obtain an unqualified opinion on their audit report. The population in this research is SKPDs in Kulon Progo, Yogyakarta. The samples were taken using judgmental purposive sampling method. The hypotheses were analyzed using structural equation model through SmartPLS. The results show that the quality of data input and the level of user knowledge about SIMDA positively affects the SIMDA implementation. Moreover, the top management support was not positively influence the SIMDA implementation. Furthermore, the research also found that the SIMDA implementation has positive influence toward the accounting information quality.</em>

scholarly journals Effects of Perceived Sustainability Level of Sportswear Product on Purchase Intention: Exploring the Roles of Perceived Skepticism and Perceived Brand Reputation

2020 ◽  
Vol 12 (20) ◽  
pp. 8650
Author(s):  
Yunjeong Kim ◽  
Kyung Wha Oh
Keyword(s):  
Structural Equation Model ◽  
Purchase Intention ◽  
Structural Equation ◽  
Online Survey ◽  
Equation Model ◽  
Purchasing Behavior ◽  
Sustainable Products ◽  
Brand Reputation ◽  
Negative Effect ◽  
Positive Effect

Fashion companies are trying to increase the efficiency of their communication with consumers by providing information on sustainable activities or product levels. This study explored the effects of the perceived sustainability level of products offered by sports brands. An online survey was conducted of consumers in their 20s and 30s, and a total of 316 questionnaires were used for the analysis. The structural equation model analysis using AMOS showed that the perceived sustainability level had a positive effect on purchase intention and a negative effect on perceived skepticism. Furthermore, perceived skepticism was confirmed to have a negative effect on purchase intention. By verifying the moderating effect of the perceived brand reputation, it was confirmed that the effect of the perceived sustainability level on purchase intention and the influence of the perceived skepticism on purchase intention differ between high and low brand reputation groups. When the perceived brand reputation is high, the perceived sustainability level has only a direct effect on purchase intention, whereas when the perceived brand reputation is low, only the indirect effect of perceived skepticism appears. This study contributes to the literature and practice by verifying that perceived skepticism plays an important role in the purchasing behavior of sustainable products in fashion.

scholarly journals Pengaruh Kualitas Layanan Terhadap Citra Destinasi Desa Wisata Ketingan Dengan Electronic Word of Mouth Sebagai Variabel Pemediasi

2019 ◽  
Vol 10 (2) ◽  
Author(s):  
Chriswardana Bayu Dewa
Keyword(s):  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Word Of Mouth ◽  
Sample Selection ◽  
Equation Model ◽  
Destination Image ◽  
Research Subjects ◽  
Probability Sampling ◽  
Positive Effect

Abstract- Ketingan Tourism Village is located in Tirtoadi Village, Mlati, Sleman, Yogyakarta which has the potential as one of the village's tourist destination destinations in Yogyakarta. However, the development of the village tourism is still not optimal, especially in terms of product socialization and marketing strategies that have not been prospective, so there needs to be an effort to increase the attractiveness of village tourism.This research presents that, there are many other factors that can influence consumer decisions in traveling, but the source of individual information turns out to be the main influence that shapes one's perception in visiting a tourist area. The research subjects are tourists who are members of the Yogyakarta backpacker facebook group. The sample selection uses a non-probability sampling method consisting of 120 people. Hypotheses are tested using Structural Equation Model (SEM). This study found that service quality has a positive effect on e-word of mouth, e-word of mouth has a positive effect on destination image, service quality has a positive effect on destination image and e-word of mouth can fully mediate a positive relationship between service quality with image destination. Keyword: Service Quality, Destination Image, e-Word of Mouth Abstrak - Desa Wisata Ketingan terletak di Desa Tirtoadi, Mlati, Sleman, Yogyakarta memiliki potensi sebagai salah satu tujuan destinasi obyek wisata desa yang ada di Yogyakarta. Akan tetapi pengembangan desa wisata tersebut masih belum maksimal khususnya dalam hal sosialisasi produk dan strategi pemasaran yang belum prospektif sehingga perlu adanya upaya untuk meningkatkan daya tarik wisata desa. Penelitian ini menyajikan bahwa, banyak sekali faktor lain yang dapat mempengaruhi keputusan konsumen dalam berwisata, tetapi sumber informasi individual ternyata menjadi pengaruh utama yang membentuk persepsi seseorang dalam mengunjungi suatu daerah wisata. Subyek penelitian adalah para wisatawan yang tergabung dalam grup facebook backpacker Yogyakarta. Pemilihan sampel menggunakan metode non-probability sampling  yang terdiri dari 120 orang. Hipotesis diuji dengan menggunakan Structural Equation Model (SEM). Penelitian ini menemukan bahwa kualitas pelayanan berpengaruh positif terhadap e-word of mouth, e-word of mouth berpengaruh positif terhadap citra destinasi, kualitas layanan berpengaruh positif terhadap citra destinasi dan e-word of mouth secara penuh dapat memediasi hubungan positif antara kualitas layanan terhadap citra destinasi.Kata Kunci: Kualitas Layanan, Citra Destinasi, e-Word of Mouth

scholarly journals MEMOTRET KEBERHASILAN SIMRS TERHADAP KUALITAS PELAYANAN SELAMA PANDEMI COVID-19 DI RUMAH SAKIT SWASTA DI BALI

2021 ◽  
pp. 709
Author(s):  
Ni Luh Komang Try Widyantari ◽  
Ida Bagus Teddy Prianthara
Keyword(s):  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Information Quality ◽  
Equation Model ◽  
Quality System ◽  
P Value ◽  
System Quality

Penelitian ini bertujuan untuk memotret keberhasilan SIMRS terhadap kualitas pelayanan selama Pandemi Covid-19 di Rumah Sakit Swasta di Bali. Penelitian ini telah dilakukan di Rumah Sakit Swasta di Bali yang memiliki dan menerapkan SIMRS dengan memberikan kuisioner kepada 100 responden. Data penelitian dianalisis dengan metode SEM (Structural Equation Model) menggunakan SmartPLS 3.3. Hasil penelitian ini adalah Safety Quality, System Quality, dan Information Quality dari SIMRS terbukti berpengaruh positif dan signifikan terhadap kualitas pelayanan Kesehatan selama pandemi covid-19 di RS Swasta di Bali (t-statistic > 1,96 dan p value < 0,05).  Service Quality dari SIMRS tidak terbukti berpengaruh positif dan signifikan terhadap kualitas pelayanan kesehatan selama pandemi covid-19 di RS Swasta di Bali (t-statistic < 1,96 dan p value > 0,05). System Quality dari SIMRS merupakan faktor yang paling dominan yang mempengaruhi kualitas pelayanan Kesehatan yang memiliki koefisien path 0,526.

scholarly journals Analisis Evaluasi Keberlanjutan E-Filling di Kota Palembang

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Dewi Sartika ◽  
Imelda Saluza
Keyword(s):  
Service Quality ◽  
Least Squares ◽  
Conceptual Model ◽  
Partial Least Squares ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Information Quality ◽  
Equation Model ◽  
System Quality ◽  
Tax Returns

<p align="center"><strong><em>Abstract</em></strong></p><p><em>DJP </em><em>continues to optimize the collection of tax returns by facilitating a technology-based tax service system, one of which is e-filing that has been running since 2016. </em><em>However, e-filing turned out to have less influence on the delivery of </em><em>Tax Returns (SPT) as reflected in the electronic SPT monitoring data that only met 78% of the 2017 target. This is caused by various problems that arise during the use of e-filing such as individual technology capabilities, loss of efin, forgetting DJP Online account passwords to lack of awareness about the importance of submitting SPT. Problems encounter during the use of e-filing are the basis for evaluating the continued use of e-filling in Palembang. The development of a conceptual model was conducted to evaluate the sustainability of the use of e-filing. The development of a conceptual model basically has a scarcity of supporting theories used and has a complex model. To overcome this problem, Partial Least Squares (PLS) Structural Equation Model (SEM) could be applied to. The results of data analysis found that information quality and service quality did not have a positive influence on the sustainability of the use of e-filing and the level of correlation between information quality, system quality, service quality, and individual ability was still small towards the sustainability of the use of e-filing. The findings of this research are very important for the KPP Pratama in Palembang to analyze the sustainability of the use of e-filing that has been proven empirically, multidimensional and in a specific context. This knowledge could be used as a reference to improve overall quality of taxation for the sake of sustainable use of e-filing.</em></p><p><strong><em>Keyword</em></strong><strong><em>s </em></strong><em>: </em><em>SPT, </em><em>e</em><em>-filing, PLS SEM</em></p><p align="center"><strong><em>Abstrak</em></strong></p><p><em>DJP terus berupaya mengoptimalkan pengumpulan Surat Pemberitahuan Tahunan (SPT) pajak dengan memfasilitasi sistem pelayanan perpajakan berbasis teknologi, salah satunya adalah e-filing yang telah berjalan sejak tahun 2016. Namun, e-filing ternyata kurang berpengaruh terhadap penyampaian SPT yang tergambar pada data hasil monitoring SPT elektronik yang hanya memenuhi 78% dari target sasaran tahun 2017. Hal ini disebabkan oleh berbagai masalah yang muncul selama pemanfaatan e-filing seperti kemampuan teknologi individu, kehilangan efin, lupa password akun DJP Online hingga kurangnya kesadaran tentang pentingnya penyampaian SPT. Permasalahan selama penggunaan e-filing menjadi dasar untuk melakukan evaluasi terhadap keberlangsungan penggunaan e-filling di Palembang. Pengembangan model konseptual dilakukan untuk mengevaluasi keberlanjutan penggunaan e-filing. Pengembangan model konseptual pada dasarnya memiliki kelangkaan teori-teori pendukung yang digunakan dan memiliki model yang kompleks. Untuk mengatasi masalah ini dapat menggunakan Partial Least Squares (PLS) Structural Equation Model (SEM). Hasil analisis data mendapatkan temuan bahwa kualitas informasi dan kualitas layanan tidak memiliki pengaruh positif terhadap keberlanjutan penggunaan e-filing dan tingkat korelasi antara kualitas informasi, kualitas system, kualitas layanan, dan kemampuan individual masih kecil terhadap keberlanjutan penggunaan e-filing. Temuan peneliti ini sangat penting bagi pihak KPP Pratama kota Palembang untuk menganalisa keberlanjutan penggunaan e-filing yang telah dibuktikan secara empiris, multidimensional dan konteks yang spesifik. Pengetahuan ini dapat dapat menjadi acuan untuk meningkatkan kualitas secara keseluruhan demi keberlanjutan penggunaan e-filing.</em></p><p><strong><em>Kata kunci</em></strong><em> : SPT, e-filing, PLS SEM, </em></p>

Suppliers Administrative Attributes on Supplier Selection and Its Effect on Production Process and Marketing Benefits

2019 ◽  
pp. 1-25
Author(s):  
José Roberto Mendoza-Fong ◽  
Jorge Luis García-Alcaraz ◽  
Cuauhtemoc Sánchez Ramírez ◽  
Giner Alor Hernández
Keyword(s):  
Production Process ◽  
Structural Equation Model ◽  
Latent Variables ◽  
Supplier Selection ◽  
Structural Equation ◽  
Selection Process ◽  
Descriptive Analysis ◽  
Equation Model ◽  
Daily Activities ◽  
Positive Effect

The supplier selection process is one of the daily activities of purchasing departments in the maquiladora industries, but traditionally the attributes analyzed are those that can be quantified, ignoring others because its impact on the production process or on the company's revenues is unknown. This article presents a structural equation model in which three latent variables associated with administrative attributes are integrated, the benefits obtained along production process and marketing, where three hypotheses which relate them are exposed. The information is derived from a survey of 253 managers who work in maquiladoras in Mexico, thus, a descriptive analysis of the sample and the items are obtained. The hypotheses were validated according to a structural equation model and the results indicate that there is a direct and positive effect between the variables analyzed, but the most interesting due to its size, is between the profits made by the production process and the marketing benefits.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM MEMAHAMI MATA KULIAH AUDITING (Studi empiris pada mahasiswa Jurusan Akuntansi di Fakultas Ekonomi UNIMUS dan UNISSULA Semarang)

MAKSIMUM ◽  
2016 ◽  
Vol 3 (2) ◽  
pp. 42
Author(s):  
Ellya Fuadiyah ◽  
Fatmasari Sukesti
Keyword(s):  
Standard Deviation ◽  
Survey Research ◽  
Structural Equation Model ◽  
Communication Skills ◽  
Big Five ◽  
Structural Equation ◽  
Equation Model ◽  
Analytical Instrument ◽  
It Use ◽  
Positive Effect

This study aims to analyze the factors that students affect on understanding of auditing course. The study based on the motivation's theory that is developed by Maslow and Big Five Personality's theory that is introduced by Goldberg, then it use the variable understanding of auditing course, motivation, communication skills, and personality. The method used is survey research. Analytical instrument to examine the hipotheses and validity of this study uses Structural Equation Model (SEM), it uses AMOS 21.0 program. Whereas, the program that be used in this study for descriptive statistic and reliability analysis uses SPSS 16.0 program, with notice means and standard deviation for statistic descriptive and cronbach alpha value to determine reliability.The results showed that motivati on, communication skills, and personality a studens positive affect on understanding of auditing course. While communication skills no students positive effect on understanding auditing course. Keywords: auditing course, auditing course understanding, motivation, communication skills, personality

scholarly journals Factors Influencing Online Repurchase Through Satisfaction

2020 ◽  
Vol 16 (2) ◽  
pp. 129-145
Author(s):  
Faris Saputra Saplina ◽  
Nazwirman Nazwirman ◽  
Anis Byarwati
Keyword(s):  
Data Analysis ◽  
Product Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Quantitative Research ◽  
Equation Model ◽  
Price Fairness ◽  
Purposive Sampling ◽  
Factors Influencing ◽  
Positive Effect

This research examines the influence of price fairness and product quality on satisfaction and repurchase on Tokopedia. This is a quantitative research that used Structural Equation Model (SEM) with SPSS and Lisrel software for data analysis. Purposive sampling is used to select samples, though it is limited to certain respondents. The minimum sampling size is 10 times the number of research indicators, with a total 149 respondents analyzed. Findings. The results showed that Price Fairness and Product Quality had significant and positive impacts on satisfaction. Furthermore, Product Quality and Satisfaction have significant and positive effect on repurchase, while Satisfaction mediates price fairness to Repurchase and Product Quality.

scholarly journals Pengaruh Dimensi Kepribadian terhadap Kinerja Karyawan dengan Pelatihan sebagai Variabel Mediasi Studi pada PT Gresik Cipta Sejahtera

2018 ◽  
Vol 9 (1) ◽  
pp. 33
Author(s):  
Arief Tri Wicaksono ◽  
Jun Surjanti
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Performance Training ◽  
Negative Effect ◽  
Performance Dimensions ◽  
Positive Effect

This research aimed to analyze the influence of personality dimensions on the performance of employees with training as a mediating variable. The sample used in this study were 45 marketing employees of PT Gresik Cipta Sejahtera. Statistical method analyze technique used is Structural Equation Model Partial Least Square by using Smart PLS 2.0. The results of recent research showed that the dimension of personality extraversion, agreeableness, neuroticsm, openness had significant positive effect on performance, Dimensions of Personality conscientinouness had a negative effect and significant to the performance. Dimensions of personality extraversion conscientinouness, openness had positive effect and significant to training, dimensions of personality agreeableness, neuroticsm had positive effect but not significant to training, training had positive and significant impact on performance.Training did not mediate the effect between Dimensions of Personality extraversion, agreeableness, neuroticsm, openness on performance, training did mediate the effect between Dimensions of Personality conscientinouness on performance.  

scholarly journals The mediating role of accounting disclosure in the influence of AIS on decision-making: A structural equation model

2021 ◽  
Vol 10 (2, special issue) ◽  
pp. 204-215
Author(s):  
Adel Qatawneh ◽  
Ayman Bader
Keyword(s):  
Decision Making ◽  
Structural Equation Model ◽  
Commercial Banks ◽  
Structural Equation ◽  
Accounting Information ◽  
Equation Model ◽  
Financial Data ◽  
Accounting Disclosure ◽  
Mediating Role

The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.

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