scholarly journals The Impact of Fraud on Financial Performance of Deposit Money Banks: Evidence from Nigeria

2021 ◽  
pp. 12-16
Author(s):  
Willliams H. Tega ◽  
Adeyanju O. David
Keyword(s):  
Peer Group ◽  
Least Square Method ◽  
Least Square ◽  
Bank Performance ◽  
Group Pressure ◽  
Peer Group Pressure ◽  
And Performance ◽  
Spurious Result ◽  
The Impact ◽  
Computer Fraud

This study demonstrated new evidence sustaining the idea that the issue of fraud has a long history and that fraud in deposit money banks affect performance when fraud are proxied with data extracted from inappropriate auditing process, peer group pressure, computer fraud and management looting using the Generalized Least Square Method (GLS) and the z-statistics as method of data analysis. The data used in the study were adjusted with the Jarque-Bera test of normality to remove any form of spurious result as variable normality is a standardized requirement for any linear model while the cronbach apha value was used to test the validity, consistency and reliability of the data. The main aim of the study is to investigate if variables like computer fraud, managers looting; inappropriate auditing, peer group pressure affect bank performance. To achieve this objective, research questions and hypotheses were formulated and variables were proxied for fraud and deposit banks performance as distilled from related literatures. The GLS result was used to test the formulated hypotheses with a standard z-value of 1.96. The GLS regression results revealed that there are negative relationships between bank frauds and performance while the z-test shows that bank frauds affect deposit money bank performance in Nigeria. The study therefore recommends that an efficient and modern financial technological structure such as Computer Aided Auditing Tools & Techniques (CAATTs) would combat fraud in deposit money banks in Nigeria.

scholarly journals Board Characteristics and Islamic Bank Performance

2021 ◽  
pp. 25-38
Author(s):  
Muhamad Umar Mai
Keyword(s):  
Board Of Directors ◽  
Commercial Bank ◽  
Least Square Method ◽  
Least Square ◽  
Bank Performance ◽  
Ordinary Least Square ◽  
Board Characteristics ◽  
Proxy Variables ◽  
Female Directors ◽  
The Impact

This study examines the influence of board characteristics on bank performance with size as the moderating variable. The study was performed on Sharia Commercial Bank (BUS, Bank Umum Syariah) in Indonesia for period 2010-2019. This study used samples of 127 BUS-year observation. The data was analyzed by applying ordinary least square method and was processed by Warp-PLS application. Board characteristics is served as proxy variables with board of directors size, board of directors meetings and female board of directors, while bank performance is served as a proxy with Return On Asset. The result conveyed that female directors in the board and board of directors meeting affect positively and significantly over Return On Asset. However, the impact of board of directors size is insignificant on Return On Asset. Furthermore, the result showed that size moderates negativity and significance of board of directors influence and board of directors meeting on Return On Asset. However, size is insignificant in moderating the influence of female directors in the board over Return On Asset.

Delinquency, Bread, and Books

1982 ◽  
Vol 7 (2) ◽  
pp. 82-85 ◽  
Author(s):  
James L. Truckenmiller
Keyword(s):  
Juvenile Delinquency ◽  
Peer Group ◽  
Behavioral Model ◽  
Self Esteem ◽  
National Strategy ◽  
Parental Rejection ◽  
Group Pressure ◽  
Predictive Variables ◽  
Occupational Programs ◽  
Peer Group Pressure

The purpose of this study was to examine the predictive validity of the HEW National Strategy for Youth Developments behavioral model Impact Scales in predicting delinquency. Human relationship variables rather than perceived educational and occupational access variables were the most potent predictors of Self-Reported Delinquency (SRD) and accounted for 48% of SRD variance. A multiple regression analysis of 11 variables measuring social alienation, perceived negative labeling, perceived lack of access to educational and occupational roles, self-esteem, and peer group pressure towards delinquency, on SRD, showed Normative Peer Group Pressure, Parental Rejection, Negative Labeling by Teachers, Normlessness, and Self-Esteem (negative), in that order, to be the most predictive variables. The notable lack of SRD prediction via perceived educational and occupational access variables suggests that pouring money into educational and occupational programs may not be expected to significantly diminish delinquency levels. Other results do suggest, however, that such programs may be expected to bolster the self-esteem of youth and that self-esteem is only somewhat related to SRD. Nevertheless, in combating juvenile delinquency, bread and books may not be enough.

Islamic calendar and stock market behaviour in India

2018 ◽  
Vol 45 (11) ◽  
pp. 1550-1566
Author(s):  
Dharani Munusamy
Keyword(s):  
Stock Market ◽  
Least Square Method ◽  
Least Square ◽  
Stock Market Returns ◽  
Content Type ◽  
Ordinary Least Square ◽  
Average Return ◽  
Year Effect ◽  
The Common ◽  
The Impact

Purpose The purpose of this paper is to examine the behavior of the stock market returns in the different days of the week and different months of the year in accordance with the Islamic calendar. Further, the study estimates the risk-adjusted returns to test the performance of the indices during the Ramadan and non-Ramadan days. Finally, the study investigates the impact of Ramadan on the returns and the volatility of the stock market indices in India. Design/methodology/approach Initially, the study applies the Ordinary Least Square method to test the day-of-the-week and the month-of-the-year effect of the common and Shariah indices. Next, the study employs the risk-adjusted measurement to examine the underperformance and over-performance of the indices for both the periods. Finally, the study estimates the GARCH (1,1) and GJR-GARCH (1,1) models to observe the impact of Ramadan on the returns and the volatility of the Shariah indices in India. Findings The study finds that an average return of the indices during the Ramadan days are higher than non-Ramadan days. Further, the average returns of the Shariah indices are significantly higher on Wednesday than other days of the week. In addition, the highest and significant mean returns and mean risk-adjusted returns of the indices during the Ramadan days are observed. Finally, the study finds an evidence of the Ramadan effect on the returns and volatility of the indices in India. Originality/value The study observes evidence that the Ramadan effect influences the Shariah indices, but not the common indices in the stock market of the non-Muslim countries. It indicates that the Ramadan creates the positive mood and emotions in the investors buying and selling activities. The study suggests that investors can buy the shares before Ramadan period and sell them during the Ramadan days to get an abnormal return in the emerging markets.

Macroeconomic determinants of trade openness: empirical investigation of SAARC region

2018 ◽  
Vol 12 (2) ◽  
pp. 151-161 ◽  
Author(s):  
Muhammad Tahir ◽  
SAF Hasnu ◽  
Mario Ruiz Estrada
Keyword(s):  
Regional Cooperation ◽  
Labour Force ◽  
Trade Openness ◽  
Least Square Method ◽  
Least Square ◽  
Content Type ◽  
Currency Exchange ◽  
Long Run ◽  
Macroeconomic Determinants ◽  
The Impact

Purpose Trade openness plays a significant role in the growth process of countries. The purpose of this paper is to examine the impact of macroeconomic determinants on the trade openness of countries. Design/methodology/approach The study focuses on the South Asian Association for Regional Cooperation (SAARC) member countries and the data used were from 1971 to 2011. Panel data econometrics techniques and two stages least square method (TSLS) are used to carry out empirical analysis and robustness testing. Findings The main finding of the paper is that macroeconomic determinants such as investment both in physical and human capital and per capita gross domestic product (GDP) positively affect trade openness. Further, the size of labour force and currency exchange rate has also impacted trade openness negatively and significantly. Practical implications It implies that efficient macroeconomic management matters for higher trade openness. The sampled developing countries are suggested to pay favourable attention to macroeconomic variables if they want to grow in the long run through outward-oriented policies. Originality/value This paper is an original contribution in the context of SAARC countries by focusing on the relationship between macroeconomic determinants and trade openness.

scholarly journals Algorithm design and analysis of fire rescue problems

2021 ◽  
Vol 2083 (3) ◽  
pp. 032043
Author(s):  
Mengshuang Fu
Keyword(s):  
Difference Equation ◽  
Urban Space ◽  
Health And Safety ◽  
Least Square Method ◽  
Least Square ◽  
Space Environment ◽  
Fire Brigade ◽  
Rescue Team ◽  
The People ◽  
The Impact

Abstract With the rapid economic development, the urban space environment is becoming more and more complex, various accidents and disasters occur frequently, and safety risks are increasing. The rescue tasks involved in the fire brigade are showing a trend of diversification and complexity. The fire rescue team always puts the people first and insists on serving the people wholeheartedly. It is the guardian of maintaining social stability in our country and safeguarding the health and safety of people’s lives and property and various disaster affairs. The society needs the participation in the fire rescue team. Aiming at the fire rescue problem, this paper uses the fire rescue call data onto 2016 to 2019 to predict the number of fire rescues / rescued calls based on the difference equation to improve the rescue efficiency of the fire brigade. Taking into account the impact on the domestic epidemiced in 2020 on people’s lives, the adjustment value was introduced to adjust part of the alarm data onto 2020 to ensure the accuracy and reliability of the data. Finally, the second-order difference equation is used to predict the alarm data onto 2021 through the least square method, which verifies the accuracy of the model.

Accounting students' perceptions of work–life balance, accounting career image and intention to pursue accounting careers

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Saarce Elsye Hatane ◽  
Bernard Emerson ◽  
Olievia Soesanto ◽  
Ruth Arum Gunawan ◽  
Hatane Semuel
Keyword(s):  
Structural Equation ◽  
Least Square Method ◽  
Work Life ◽  
Partial Least Square ◽  
Least Square ◽  
Work Life Balance ◽  
Accounting Students ◽  
Life Balance ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.Design/methodology/approachThe study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi and Kalimantan, as the three most densely populated islands in Indonesia. The research model is analysed using partial least square method as a part of structural equation modelling.FindingsThere are positive and significant influences between work–life balance and the intention to pursue accounting career when supported by accounting career image. The positive perception of accounting career image motivates accounting students to pursue accounting careers. Accounting students argue that attaining a balance between work and personal life can improve positive perceptions of accounting careers, which drive them to pursue a career in accounting. Work–life balance is an essential factor due to the fact that it can, directly and indirectly, affect the intention to pursue accounting careers. In addition, positive image of accounting profession is found to be able to strengthen the positive influence of the work–life balance to pursue accounting careers.Research limitations/implicationsFurther studies can continue along the line of this study as the intention to choose an accounting career can change from time to time. In addition, the generational difference may create a discrepancy in perception and orientation in choosing accounting careers. Therefore, future studies should consider a broader scope and more updated objects.Practical implicationsThe findings suggest that working experience is an essential part for accounting students in choosing accounting careers, and so higher education institutions need to consider including field work-practice in their curriculums. Companies are also expected to prioritise work–life balance since it will motivate accounting students to choose an accounting career.Originality/valueThis study investigates the link between work–life balance and decisions to pursue accounting careers through accounting students' perceptions in Indonesia. This study combines the influences of work–life balance and accounting career image on the intention to pursue accounting careers in one model, in which accounting career image is the mediating variable in the indirect link of work–life balance.

Impact of hedonic motivation and corporate culture on the adoption of an information system

Kybernetes ◽  
2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Imane Beqqali Hassani ◽  
Razane Chroqui ◽  
Chafik Okar ◽  
Mohamed Talea ◽  
Ahmed Ouiddad
Keyword(s):  
Information System ◽  
Corporate Culture ◽  
Structural Model ◽  
Least Square Method ◽  
Measurement Model ◽  
Partial Least Square ◽  
Least Square ◽  
Adoption Process ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to evaluate the impact of corporate culture (CC) and hedonic motivation (HM) on the adoption of an information system (IS) inside a Moroccan company. To do so, the authors have combined and merged the “unified theory of acceptance and use of technology 2” along with the “Nguyen and Aoyama’s model” that covers the subject of CC. Later, the authors tested the research model within a Moroccan company. Design/methodology/approach In the present work, the authors used a quantitative analysis approach. Survey data were collected through oral interviews and analysis was performed based on the “partial least square” method, over a 94 sample of direct IS users. Findings The findings of the present investigation demonstrate the reliability and the validity of the established measurement model. Concerning the structural model, results support all hypotheses but with different effect size. The conclusion that can be extracted from this study is that CC and HM are important factors in the adoption process within the Moroccan firm. Originality/value This study enhances the understanding of the major factors affecting the adoption of an IS in a developing country. While several studies on adoption have been conducted, this study’s originality and contribution lays in the examination of the rarely evaluated factors: HM and CC.

Education strategy misfit, board effectiveness and Indonesian Islamic bank performance

2020 ◽  
Vol 11 (3) ◽  
pp. 929-944
Author(s):  
Rahma Wijayanti ◽  
Vera Diyanty ◽  
Sugiyarti Fatma Laela
Keyword(s):  
Financial Performance ◽  
Negative Impact ◽  
Supervisory Board ◽  
Least Square ◽  
Bank Performance ◽  
Board Effectiveness ◽  
Content Type ◽  
Islamic Bank ◽  
Education Strategy ◽  
The Impact

Purpose This study aims to provide empirical evidence on the contingency factors that affect the implementation of education strategies and the impact of education strategy misfit on the performance and effectiveness of the board’s moderating role on the misfit level and performance of Islamic banks. Design/methodology/approach This research is a quantitative study with pooled ordinary least square panel data during the years 2007-2014 from all Indonesian Islamic commercial banks. Islamic bank performances are measured by the level of profitability and sharia financial performance. Board effectiveness is analysed by measuring the effectiveness of both the board of commissioners (BoC) and the sharia supervisory board (SSB). Findings This study proves that organisational competent qualities and chief executive officer tenure are the contingency factors that affect the implementation of the education strategy. This study’s results indicate that the effectiveness of both the BoC and SSB has a positive impact on the bank’s profitability and sharia financial performance. The results also show that misfit has a negative effect on sharia financial performance and that board effectiveness is proved to reduce the negative impact of a misfit on sharia financial performance. However, there is no strong evidence that board effectiveness reduces the negative impact of a misfit on profitability. Originality/value This study emphasises the importance of enhancing the competence and innovation of organisations in the implementation of education strategy and the need for synergy and increased capabilities among board members to achieve well-established Islamic bank performance.

scholarly journals How To Build Customer Loyalty: Through Customer Experience, Perceived Price, And Customer Satisfaction

2021 ◽  
Vol 12 (4) ◽  
pp. 1546-1554
Author(s):  
Edhie Budi Setiawan, Et. al.
Keyword(s):  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Low Cost ◽  
Least Square Method ◽  
Customer Experience ◽  
Partial Least Square ◽  
Least Square ◽  
Perceived Price ◽  
The Impact

The competition to get the highest Market Share among Low-Cost Carrier airlines in Indonesia is getting fierce. Airlines are competing to offer prices that are appropriate for passengers to perceive them in this era of tariff wars. The degree of satisfaction that is felt is needed to get loyal customers. The purpose of this research is to analyze the impact of customer experience and perceived price on customer loyalty through customer satisfaction. The method of analysis in this study uses the SEM-PLS (Structural Equation Model - Partial Least Square) method with 250 respondents taken by purposive sampling. The result of this research is there is effect positive and significant between customer experience on customer satisfaction and customer loyalty, also there is effect of perceived price on customer satisfaction and customer loyalty. Airlines must pay attention to the services provided to create a memorable experience for passengers and adjust prices to be accepted by passengers.

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