scholarly journals Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit

2021 ◽  
Vol 2 (2) ◽  
pp. 14-28
Author(s):  
Amadea Devota ◽  
Hero Priono
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Quality Audit ◽  
Audit Fee ◽  
The Impact ◽  
Public Accountant

The objective of this  research  is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and  selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed  right to the auditors  in the  Public Accountant Firms  in Surabaya City that  are  used  as  research  sample. The  data  analysis  technique  used  Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.

MOTIVASI MEMEDIASI PENGARUH PELATIHAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. TELKOM WITEL YOGYAKARTA

2020 ◽  
Vol 28 (1) ◽  
pp. 71-88
Author(s):  
Tyas Tunjung Sari ◽  
Pandu Nuansa Luhur
Keyword(s):  
Work Environment ◽  
Significant Influence ◽  
Structural Equation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Version 2.0 ◽  
Analyze Data

This study aims to determine the motivation of work to mediate the effect of training and work environment on employee performance at PT. Telkom Witel Yogyakarta Yogyakarta. The purpose of this study is to determine and analyze 1) the effect of training on employee performance at PT. Telkom Witel Yogyakarta 2) the effect of training on employee performance through motivation at PT. Telkom Witel Yogyakarta 3) the influence of the work environment on employee performance at PT. Telkom Witel Yogyakarta 4) the influence of the work environment on employee performance through motivation at PT. Telkom Witel Yogyakarta. This study uses primary data through research on 62 respondents. Structural Equation is used to analyze data, using PLS (Partial Least Square) version 2.0. The results of this study indicate that there are 1) positive and significant influence of training on employee performance 2) positive and significant influence of work environment on employee performance 3) positive and significant effect of training on employee performance through motivation 4) positive and significant influence of work environment on employee performance through motivation.

scholarly journals PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

2020 ◽  
Vol 3 (2) ◽  
pp. 142-154
Author(s):  
Ulvia Fadilah ◽  
Eka Mahmudin S
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Research Questions ◽  
Internal Supervision

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.

MEMORABLE TOURISM EXPERIENCES INSPIRED BY THE BEAUTY OF NATURE

2021 ◽  
Vol 27 (2) ◽  
pp. 315-337
Author(s):  
Dina Lončarić ◽  
Marina Perišić Prodan ◽  
Jasmina Dlačić
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Partial Least Square ◽  
The Body ◽  
Least Square ◽  
Behavioural Intentions ◽  
The Republic ◽  
Key Dimensions ◽  
Pencil And Paper ◽  
The Impact

Purpose – Today's tourists are increasingly looking for an active, healthy and meaningful way to spend their time at a destination. The purpose of this study, therefore, is to determine the key dimensions of memorable tourism experiences (MTEs) that influence tourists' satisfaction with the vacation experience motivated by the beauty of nature and landscape, as well as the impact of satisfaction with vacation experience on behavioural intentions. Design – Using a structured questionnaire on pencil and paper, data were collected from a sample of 334 travellers who were citizens of the Republic of Croatia and whose primary motive for travel was to visit a natural attraction. Methodology/approach – The questionnaire adopted previously validated scales and was used to explore MTEs, satisfaction with the vacation experience and behavioural intentions. The hypotheses were empirically tested using partial least square structural equation modelling. Findings – The results show that not all MTE dimensions influence satisfaction with the vacation experience among tourists whose primary travel motive was the beauty of nature and landscape. Hedonism, refreshment, and involvement as MTE dimensions had a statistically significant influence on satisfaction with the vacation experience. In addition, satisfaction with the vacation experience had a statistically significant influence on several behavioural intentions, with the strongest influence on intention to recommend. Originality of the research – Tourists in nature-based destinations were found to exhibit specific behaviours, as not all MTE dimensions contribute equally to satisfaction with the vacation experience. This study extends the body of knowledge on tourism experience theory by empirically testing its premises on tourists motivated by the beauty of nature and landscape.

scholarly journals The Influence of CSR Practices on Lebanese Banking Performance: The Mediating Effects of Customers’ Expectations

2021 ◽  
Vol 14 (1) ◽  
pp. 268
Author(s):  
Zeina Hassanein ◽  
Mehmet Yeşiltaş
Keyword(s):  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Mediating Effects ◽  
Customer Expectations ◽  
Equation Modelling ◽  
Corporate Social ◽  
The Impact

Corporate social responsibility (CSR) issues in developing markets have acquired a lot of attention. Organisations around the globe apply a diversified set of technologies to approaching customer expectations through banking performance. This study examines the impact of CSR on Lebanese banking performance. Primary data from questionnaires were used. A total of 1000 observations were collected using a 5-point Likert scale method adopted to formulate the items. The questionnaire was tested to assess its trustworthiness regarding data collection. Partial least square structural equation modelling (PLS-SEM) was used to test the hypothesis. The overall results demonstrated the significance of CSR in terms of meeting customers’ expectations and maintaining banking performance. All CSR dimensions demonstrated a positive impact on customer expectations and Lebanese banking performance. Moreover, customer expectations proved to be a mediator between CSR and banking performance, although there was partial mediation between CSR and banking performance.

scholarly journals MOTIVASI MEMEDIASI PENGARUH PELATIHAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. TELKOM WITEL YOGYAKARTA

2020 ◽  
Vol 28 (1) ◽  
pp. 71-88
Author(s):  
Tyas Tunjung Sari ◽  
Pandu Nuansa Luhur
Keyword(s):  
Work Environment ◽  
Significant Influence ◽  
Structural Equation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Version 2.0 ◽  
Analyze Data

This study aims to determine the motivation of work to mediate the effect of training and work environment on employee performance at PT. Telkom WitelYogyakarta Yogyakarta. The purpose of this study is to determine and analyze 1) the effect of training on employee performance at PT. Telkom Witel Yogyakarta 2) the effect of training on employee performance through motivation at PT. Telkom Witel Yogyakarta 3) the influence of the work environment on employee performance at PT. Telkom Witel Yogyakarta 4) the influence of the work environment on employee performance through motivation at PT. Telkom Witel Yogyakarta. This study uses primary data through research on 62 respondents. Structural Equation is used to analyze data, using PLS (Partial Least Square) version 2.0. The results of this study indicate that there are 1) positive and significant influence of training on employee performance 2) positive and significant influence of work environment on employee performance 3) positive and significant effect of training on employee performance through motivation 4) positive and significant influence of work environment on employee performance through motivation. 

scholarly journals Impact of Financial Management Practices on SMEs Profitability with Moderating Role of Agency Cost

2017 ◽  
Vol 9 (1) ◽  
pp. 23-30 ◽  
Author(s):  
Saqib Muneer ◽  
Rao Abrar Ahmad ◽  
Azhar Ali
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Management Practices ◽  
Small And Medium Enterprises ◽  
Agency Cost ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Medium Enterprises ◽  
The Impact

The importance of Small and medium enterprises (SMEs) towards economic development and growth is considerable. Some SMEs are facing difficulties to their development due to the lack of financial resources and management experience. The objective of this study is to check the relationships of financial management practices on profitability of small and medium enterprises and also to check the impact of agency cost on this relationship. This study consists of data analysis of two hundred SMEs from Faisalabad Pakistan. The study used primary data predominantly. SPSS 23 is used for descriptive analysis and Structural Equation Model (SEM) through Partial Least Square (PLS) 3 for hypothesis testing. The findings of this study indicate the presence of positive relationship between financial management practices and SMEs profitability but agency cost as a moderator has no effect on this relationship. The study strongly recommends higher adherence to financial management practices. Policy makers, developments partners, owners, and managers of SMEs may use these findings for sustainability of their business in Pakistan.

scholarly journals Impact of Tourism Decrease Due To Pandemic on the Performance and Sustainability of MSMEs in Denpasar City

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Ida Ayu Agung Idawati ◽  
Keyword(s):  
Significant Influence ◽  
Random Sampling ◽  
Structural Equation ◽  
Simple Random Sampling ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Global Pandemic ◽  
The Impact ◽  
Analyze Data

The COVID-19 pandemic is a global pandemic that affects all aspects of world society. Indonesia as a tourism destination has been significantly affected by this pandemic. The number of tourist visits to Bali has decreased quite drastically and has an impact on MSMEs. The main objectives of our study are to analyze the influence or impact of tourism decline due to covid- 19 on the performance and sustainability of MSMEs in Denpasar City. The research sample was 100 MSMEs with the method of determining the sample, namely simple random sampling. Structural equation model based on partial least square is used to analyze data. The results showed that there was a significant influence between the decline in tourism on the performance and sustainability of MSMEs in Denpasar City. The implication of the results of this study is that MSME actors cannot avoid the impact of the decline in tourism. However, MSMEs must continue to strive to improve their performance and maintain their sustainability. For this reason, government attention and policies are needed for the affected MSME sector.

scholarly journals PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KEMAMPUAN TERHADAP KOMITMEN ORGANISASI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI PADA BALAI PENDIDIKAN DAN PELATIHAN APARATUR SUKAMANDI)

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Wahyu Yulianto
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Training Centre ◽  
Organization Commitment ◽  
Equation Modelling ◽  
The Impact

ABSTRACT The study purpose is to analyse the impact leadership transformasional and ability towards organization commitment either directly or through job satisfaction as a intervening variable. There are 66 staff involved as respondents in this study, and taken as sampling using census method. Primary data in this study is collected using questionnaire and then analyzed using Likert. Secondary data is obtained from Institution's Annual Report of Sukamandi Apparatus Training Centre (BDA). Furthermore, data is explored using descriptive and Structural Equation Modelling (SEM) with Partial Least Square (PLS). This study shows leadership transformasional and ability significant impact on organization commitment. Job satisfaction is significant in intervening the effect of leadership transformasional and ability on organization commitment. Keyword: job satisfaction, leadership transformasional, ability, organization commitment. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional dan kemampuan terhadap komitmen organisasi dengan kepuasan kerja sebagai variabel intervening. Responden dalam penelitian ini sebanyak 66 pegawai. Metode penarikan sampel menggunakan teknis sensus. Data primer yang diperlukan dalam penelitian ini dikumpulkan melalui kuesioner dengan menggunakan Skala Likert. Data sekunder diperoleh melalui Laporan Tahunan Balai Pendidikan dan Pelatihan Aparatur (BDA) Sukamandi. Analisis menggunakan teknik analisis deskriptif dan metode Structural Equation Modelling (SEM) - Partial Least Square (PLS). Penelitian ini menunjukkan bahwa kepemimpinan transformasional dan kemampuan berpengaruh signifikan terhadap komitmen organisasi. Kepuasan kerja mampu memediasi pengaruh kepemimpinan transformasional dan kemampuan terhadap komitmen organisasi. Kata kunci: Kepemimpinan Transformasional, Kemampuan, Kepuasan Kerja, Komitmen Organisasi

scholarly journals The Role of Internationalization Orientation in Mediating the Relationship between Capabilities and Intention to Export: An Empirical Analysis on SMEs

2021 ◽  
Vol 12 (1) ◽  
pp. 354-367
Author(s):  
Yogi Yusuf Wibisono ◽  
Hotna Marina Sitorus
Keyword(s):  
Product Development ◽  
Personnel Management ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Organizational Capabilities ◽  
Primary Data ◽  
Equation Modeling ◽  
Unexpected Result ◽  
The Impact

Small and Medium Enterprises (SMEs) have a strategic role in the Indonesia's economy; however, they have a low contribution on the national export. Studying on SMEs internationalization becomes important to understand factors that influence them to go international. Using resource-based view perspective, the objective of study is to investigate how the organizational capabilities influence the intention of SMEs to export through internationalization orientation. A model was developed that explained the impact of personnel management, product development, and production capabilities on internationalization orientation, and eventually affect the export intention. Primary data were collected through a field survey by distributing structured questionnaires to SMEs over three months, resulting 86 eligible responses. These empirical data were analyzed to validate proposed model using partial least square - structural equation modeling technique (PLS-SEM). The results indicated that internationalization orientation mediated partially the effect of personnel management and product development capabilities on SMEs intention to export. The other finding displayed the unexpected result that there was insignificant influence of production capabilities on internationalization orientation and export intention. This study suggests that to increase the intention of SEMs to export, the firms must have capabilities in managing their personnel and developing unique and innovative product consistently.

scholarly journals PENGARUH STRES KERJA, KOMPETENSI, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

2020 ◽  
Vol 5 (1) ◽  
pp. 39-56
Author(s):  
Ido Rohmanullah ◽  
Helmi Yazid ◽  
Imam Abu Hanifah
Keyword(s):  
Job Stress ◽  
Structural Equation ◽  
Audit Quality ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Research Questions ◽  
Basic Hypothesis

This study aims to examine the factors that affect audit quality. This research develops theoretical framework as the basic hypothesis, to answer the research questions consisting of: (1) how the influence of job stress on audit quality, (2) how the influence of competence on audit quality, (3) how influence of independence to audit quality, and (4) how the effect of professionalism on audit quality. The sample of this study is 81 people auditor Inspectorate of Banten Province. This research uses census method. Data are primary data collected through questionnaires. Data analysis method to test the hypothesis is Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that Job stress affects audit quality, Competence has an effect on audit quality, Independence has an effect on audit quality, and (4) Professionalism has an effect on audit quality.

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