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

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.

2020 ◽  
Vol 3 (2) ◽  
pp. 142-154
Author(s):  
Ulvia Fadilah ◽  
Eka Mahmudin S

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.


2020 ◽  
Author(s):  
Murat Kayak

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.


2020 ◽  
Vol 4 (4) ◽  
pp. 55-74
Author(s):  
Faqeer Muhammad ◽  
Kifayat Ullah ◽  
Rehmat Karim

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.


2017 ◽  
Vol 20 (1) ◽  
pp. 121 ◽  
Author(s):  
Muhammad Rasyid Abdillah ◽  
Rizqa Anita ◽  
Rita Anugerah

Penelitian ini bertujuan untuk menguji dampak iklim organisasi terhadap stres kerja dan kinerja karyawan. Data yang digunakan dalam penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para 45 karyawan PT. Adei Plantation & Industry Head Office Pekanbaru Riau. Pengujian hipotesis menggunakan Structural Equation Modeling Partial Least Square. Hasil penelitian menunjukkan bahwa iklim organisasi berpengaruh terhadap stres kerja dan kinerja karyawan. Selain itu, hasil ini juga menunjukkan bahwa pengaruh iklim organisasi terhadap kinerja karyawan adalah pengaruh tidak langsung melalui stres kerja.This study aims to examine the impact of organizational climate on job stress and employee performance. The data used in this study was primary data in the form of a questionnaire in which the research subjects are 45 employees of PT. Adei Plantation & Industry Head Office Pekanbaru Riau. To test the hypothesis using Structural Equation Modeling Partial Least Square. The result suggest that organizational climate influence on job stress and employee performance. In addition, result also suggest that the effect of organizational climate on employee performance is indirect influence through job stress.


2021 ◽  
Vol 4 (3) ◽  
pp. 798-812
Author(s):  
Resa Novita ◽  
Isni Andriana ◽  
Kemas M Husni Thamrin

The purpose of this research is to analyze the effect perceptions about financial literacy factors against the investment decisions on life insurance in Palembang. The population in this study is the owner of life insurance in Palembang, the sampling in this study is using the Purposive Sampling method with 50 respondents as samples. The type of research used is quantitative research with primary data sources obtained from distributing questionnaires to respondents. The data analysis technique in this research are descriptive and inferential statistical analysis using Structural Equation Modeling (SEM) with smartPLS (Partial Least Square) 3.0 software. The results showed that the perception of age and gender has no significant effect against the investment decisions on life insurance in Palembang, meanwhile the perception of education level and income have a significant effect against the investment decisions on life insurance in Palembang. Keywords: Age, Gender, Level of Education, Income, Investment Decisions


2020 ◽  
Vol 5 (7) ◽  
pp. 969
Author(s):  
Arie Wibowo Khurniawan ◽  
Illah Sailah ◽  
Pudji Muljono ◽  
M. Syamsul Maarif ◽  
Bambang Indriyanto

<p><strong>Abstract:</strong> The government encourages Vocational High Schools to carry out organizational transformation to become Regional Public Service Bodies. Through BLUD, SMKs with superior products can manage finances and production processes more flexibly without violating regulations so that school effectiveness can be achieved. This study aims to analyze the factors that influence SMK-BLUD schools' effectiveness through school independence using partial least squares structural equation modeling (PLS-SEM) analysis. The data were obtained by distributing questionnaires to 231 respondents from students, teachers, school principals, and committees in 25 SMK-BLUDs in East Java and DKI Jakarta. It is known that the variables focus on customers, focus on processes, and continuous improvement have a positive and significant impact on school effectiveness. In addition, the independence of each school indirectly also has a positive and significant effect on school effectiveness. The results of this modeling show the value of Predictive Relevance (Q2) of 0.965, meaning that this model has a good Predictive Relevance.</p><strong>Abstrak: </strong>Pemerintah mendorong Sekolah Menengah Kejuruan (SMK) melakukan transformasi organisasi untuk menjadi SMK Badan Layanan Umum Daerah (SMK-BLUD). Melalui BLUD, SMK yang memiliki produk-produk unggulan dapat mengelola keuangan dan proses produksi secara lebih fleksibel tanpa melanggar peraturan sehingga efektivitas sekolah dapat tercapai. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi efektivitas sekolah SMK-BLUD melalui kemandirian sekolah menggunakan analisis PLS-SEM. Data diperoleh melalui penyebaran kuesioner kepada 231 responden dari siswa, guru, kepala sekolah, dan panitia di 25 SMK-BLUD di Jawa Timur dan DKI Jakarta. Diketahui bahwa variabel fokus pada pelanggan, fokus pada proses, dan perbaikan berkelanjutan memberikan pengaruh yang positif dan signifikan terhadap efektivitas sekolah. Selain itu, dengan adanya kemandirian setiap sekolah, secara tidak langsung juga memberikan pengaruh yang positif dan signifikan terhadap efektivitas sekolah. Hasil pemodelan ini menunjukkan nilai Predictive Relevance (Q<sup>2</sup>) sebesar 0.965, artinya model ini memiliki Predictive Relevance yang baik.


2020 ◽  
Vol 7 (1) ◽  
pp. 113-122
Author(s):  
Putri Dwi Indriyani ◽  
Prabowo Yudo Jayanto

Abstract - The development of online trading is based on the ease for businesses to promote their goods and does not require more costs because there is no need for a physical store. The activity of buying and selling goods and / or services through internet media is known as electronic commerce (hereinafter referred to as e-commerce).This study aims to analyze and obtain empirical evidence about the influence of the variable tax socialization, understanding of taxation, awareness of taxpayers, and tax sanctions on the compliance of e-commerce actors in the city of Semarang on the BliBli.com online marketplace platform. The population of this research is e-commerce individual taxpayers in the city of Semarang on the Blibli.com online marketplace platform. The sampling technique uses non-probability sampling with voluntary sampling method. Samples obtained were 65 respondents. The data analysis technique used is Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tools. This study shows that tax socialization has a negative and not significant effect on the compliance of e-commerce actors in fulfilling tax obligations. Understanding taxation and awareness of taxpayers has a positive and significant effect and tax sanctions have a positive but not significant effect on the compliance of e-commerce actors in meeting tax obligations.Keywords: E-Commerce Taxpayer Compliance


2021 ◽  
Vol 12 (3) ◽  
pp. 446
Author(s):  
Vivian Angel ◽  
Moses Natadirja

<div class="WordSection1"><p><em>The purpose of this study was to determine: 1) Whether eWOM has a positive effect on purchase decisions, 2) Does Ease of Use have a positive effect on purchase decisions, 3) Does trust have a positive effect on purchase decisions. Data collection in this study was carried out using a questionnaire distributed online to Blibli users. The number of respondents used in this study is 100 respondents. The sampling technique used in this study is non-probability sampling by relying on judgmental sampling. Partial least square-structural equation modeling (PLS-SEM) analysis was performed using the SmartPLS 3.0 program to analyze the data. The findings of this study are that eWOM, Ease of Use and Trust have a positive effect on purchase decisions. The contribution of this research can provide input to the Blibli company to better maintain and manage ease of use, trust and electronic word of mouth so that Blibli users can use Blibli more freely and comfortably so that transactions carried out in Blibli can run more smoothly and safely, which is then will give Blibli an advantage as a player in Internet-based transaction systems because it is a fast paced industries that can change in a matter of time.</em></p></div><em><br clear="all" /></em>


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Farouk Kineber ◽  
Idris Othman ◽  
Ayodeji Emmanuel Oke ◽  
Nicholas Chileshe ◽  
Tarek Zayed

Purpose The purpose of this paper is to examine the relationship between overcoming the value management (VM) implementation barriers and VM implementation in the Egyptian building sector. Design/methodology/approach A critical review of the literature on VM was used to through bibliometric analysis has been conducted to highlight the studies’ gap and establish the VM barriers. These obstacles were then contextually transformed via a semi-structured interview and a pilot study, and subsequently organized in the form of a theoretical model. The primary data was collected from 335 building stakeholders in Egypt through the administration of questionnaire surveys. Consequently, structural equation models of partial least squares were applied to statistically assess the final model of VM barriers. Findings The bibliometric analysis shows that there is an inadequate study on VM implementation barriers in the Egyptian construction industry and insufficient studies on implementing VM in developing countries. Results obtained from the proposed model showed that overcoming the VM barriers has a major connection with successful VM implementation. This is indicated with the value of ß = 0.743, which is necessary when the firm is overcoming 1 unit of VM barriers. Originality/value This study fills the knowledge gap by identifying and emphasizing the critical obstacles to VM implementation.


2020 ◽  
Vol 2 (3) ◽  
pp. 587
Author(s):  
Cynthia Dewi ◽  
Joyce Angelique Turangan

In this study there are 3 variables used, namely incentives, organizational culture, and organizational commitment. X1 = incentives, X2 = organizational culture, and Y = organizational commitment. Incentives in the form of rewards, awards or benefits provided to employees for their hard work given to the company, so that indirectly foster their loyalty to the company. While organizational culture is a belief in the values that are embraced, and trusted, which values are the guidelines for every employee of the organization in carrying out organizational activities. And for organizational commitment is where employees in this organization want to remain part of the organization's members and want to do anything to remain in the organization. the purpose of this study was to determine the effect of incentives and culture on organizational commitment. The data used in this study are primary data. and this research data is processed using PLS-SEM (Partial Least Square - Structural Equation Modeling). The choice of using PLS-SEM is because the sample used in the study was relatively small, namely 26 people. Which is because the population used in this study is small. The population consists of employees of PT. Rizky Indah Makmur. From the results of this study, the fact is that there is a positive influence between the incentives and organizational culture on organizational commitment.Pada penelitian ini terdapat 3 variabel yang digunakan yaitu insentif, budaya organisasi, dan komitmen organisasi. X1= insentif, X2= budaya organsisi, dan Y= komitmen organisasi. Insentif adalah berupa imbalan, penghargaan atau tunjangan yang diberikan kepada karyawan atas kerja keras mereka yang mereka berikan kepada perusahaan, agar mereka secara tidak langsung menumbuhkan loyalitas mereka kepada karyawan. Sedangkan budaya organisasi adalah kepercayaan yang dianut akan nilai-nilai yang dipercayai, yang mana nilainilai tersebut sebagai pedoman setiap karyawan organisasi dalam menjalankan kegiatan organisasi. Dan untuk komitmen organisasi adalah situasi dimana karyawan pada organisasi tersebut ingin tetap menjadi bagian dari anggota organisasi tersebut dan ingin melakukan apa pun agar tetap berada di dalam organisasi tersebut. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif dan budaya organisasi terhadap komitmen organisasi. Data yang digunakan dalam penelitian ini merupakan data yang bersifat data primer. Yang mana data penelitian ini diolah menggunakan PLS-SEM (Partial Least Square - Structural Equation Modeling). Pemilihan penggunaan PLS-SEM dikarenakan sample yang digunakan dalam penelitian relatif kecil, yaitu 26 orang. Yang mana hal tersebut disebabkan karena populasi yang digunakan dalam penelitian ini kecil. Populasi tersebut terdiri dari karyawan-karyawan PT. Rizky Indah Makmur Dari hasil penelitian ini didapatkan bahwa terdapat pengaruh positif antara indentif dan budaya organisasi terhadap komitmen organisasi.


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