Internal Control, Organizational Commitment and Performance of Sasirangan Small and Medium Industries in South of Kalimantan Indonesian

2018 ◽  
Author(s):  
. Khuzaini ◽  
M. Zainul ◽  
Rizqan Abrari
Keyword(s):  
Organizational Commitment ◽  
Internal Control ◽  
And Performance

Effect of leadership styles on organizational commitment and performance in small- and medium-sized enterprises in Iraqi Kurdistan

2020 ◽  
Vol 48 (9) ◽  
pp. 1-12
Author(s):  
Karwan Hamasalih Qadir ◽  
Mehmet Yeşiltaş
Keyword(s):  
Organizational Commitment ◽  
Organizational Performance ◽  
Leadership Styles ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Mediating Effect ◽  
Positive Effects ◽  
Iraqi Kurdistan ◽  
And Performance ◽  
Executive Officers

Since 2003 the number of small- and medium-sized enterprises (SMEs) has increased exponentially in Iraqi Kurdistan. To facilitate further growth the owners and chief executive officers of these enterprises have sought to improve their leadership skills. This study examined the effect of transactional and transformational leadership styles on organizational commitment and performance in Iraqi Kurdistan SMEs, and the mediating effect of organizational commitment in these relationships. We distributed 530 questionnaires and collected 400 valid responses (75% response rate) from 115 SME owners/chief executive officers and 285 employees. The results demonstrate there were positive effects of both types of leadership style on organizational performance. Further, the significant mediating effect of organizational commitment in both relationships shows the importance of this variable for leader effectiveness among entrepreneurs in Iraqi Kurdistan, and foreign entrepreneurs engaging in new businesses in the region.

Internal Control Quality and Bank Risk-Taking and Performance

2020 ◽  
Author(s):  
Matthew Baugh ◽  
Matthew Ege ◽  
Christopher G. Yust
Keyword(s):  
Internal Control ◽  
Risk Taking ◽  
Downside Risk ◽  
Internal Controls ◽  
Bank Risk ◽  
Material Weakness ◽  
Control Quality ◽  
Interest Income ◽  
Upside Risk ◽  
And Performance

Using a sample of bank-years from 2005 to 2017, we examine the effect of internal control quality on future risk-taking and performance. We find that banks that disclose a material weakness in internal controls have higher risk-taking and worse performance in the future, including having a higher (lower) likelihood of experiencing large losses (gains). These findings suggest that weak controls increase (reduce) downside (upside) risk-taking or conversely that strong controls increase (reduce) upside (downside) risk-taking. Path analyses suggest that 22.3 to 43.7 percent of the effect of internal control quality on future performance is through risk-taking. Additionally, material weaknesses are negatively associated with total asset, loan, interest income, and non-interest income growth, suggesting that internal control quality affects both core and non-core activities of banks. Overall, results suggest that strong internal controls improve bank risk-taking, in part through asymmetrically reducing downside risk-taking while facilitating upside risk-taking, ultimately improving bank performance.

Social Technology: A Compendium of Short Cases

2015 ◽  
Vol 31 (4) ◽  
pp. 417-430
Author(s):  
Brett Considine ◽  
John Peter Krahel ◽  
Margarita M. Lenk ◽  
Diane J. Janvrin
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Technology Use ◽  
Performance Monitoring ◽  
Regulatory Compliance ◽  
Social Technology ◽  
Student Groups ◽  
Accounting Information Systems ◽  
And Performance ◽  
Technology Strategies

ABSTRACT Seven short cases highlight the need for organizational control of the use of social technology. Executives now consider the management of social technology strategies and risks to be their fourth highest priority, investing significant resources to develop effective social technology use policies (Carrick et al. 2013; Deloitte 2012; Feltham and Nichol 2012). Moreover, organizations vary their social technology investment choices depending on their objectives and their target audiences (AICPA 2013; Gallaugher and Ransbotham 2010; Kaplan and Haenlein 2010). A wide variety of case learning objectives involve applying internal control models, and developing and justifying opinions about how social technology uses and abuses affect operational, financial reporting and regulatory compliance objectives, risks, controls, and performance-monitoring activities. Instructors may utilize one or more of these cases at a time, either individually or in student groups, and in undergraduate or graduate financial accounting, accounting information systems, governance, or auditing courses.

scholarly journals The Effect of Organizational Image on Organizational Commitment and Performance: An Investigation on University Employees

2021 ◽  
Vol 11 (2) ◽  
pp. 348-359
Author(s):  
ecem altun
Keyword(s):  
Organizational Commitment ◽  
Job Performance ◽  
Marital Status ◽  
Educational Status ◽  
Individual Performance ◽  
Full Time ◽  
Organizational Image ◽  
Performance Levels ◽  
University Employees ◽  
And Performance

In this study, it was aimed to examine the effect of organizational image perceptions of university employees on organizational commitment and performance levels. The research was designed and conducted in relational survey model. The sample of the research consisted of 316 academic and administrative staff working full-time in two state and two foundation universities in Istanbul in the 2018-2019 academic year. The data were collected using the Organizational Image Scale, the Individual Performance Scale and the Organizational Commitment Scale. Data were analyzed by performing independent group t-test, correlation and regression analysis. As a result of the research, it was determined that the organizational image perceptions of university employees did not differ significantly according to demographic variables. It has been determined that the organizational commitment levels of university employees differ significantly according to their marital status, educational status, working time and staff type. It has been revealed that the performance levels of university employees differ only by marital status. It has been determined that there is a moderate and positive significant relationship between the organizational image perceptions of university employees and their organizational commitment and job performance levels. In addition, organizational image perceptions of university employees significantly predict their organizational commitment and job performance.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATKER DI LINGKUNGAN KEMENTERIAN AGAMA KABUPATEN ACEH UTARA)

2017 ◽  
Vol 3 (2) ◽  
pp. 151-167
Author(s):  
Liza Mutiana ◽  
Yossi Diantimala ◽  
Zuraida Zuraida
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resource ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Work Unit ◽  
Resource Quality ◽  
Cross Sectional ◽  
Financial Reports ◽  
Analysis Technique

This study aims to examine the effect of the internal control systems, information technology, human resource quality and organizational commitment on the quality of financial reports on the work unit in the Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially. The population of this study is all work unit in the Ministry of Religious Affairs of North Aceh Regency as many as 53 work units. The type of investigation conducted is causal study, with the time used in data collection is cross-sectional, and the analysis unit is organizational. Sources of data used are primary data, obtained through the distribution of questionnaires to KPA and Preparer of financial reports as respondents. Data analysis technique in testing the hypothesis of this study using multiple linear regression analysis technique is a statistical technique used to test the influence between two or more variables and to see the effect of partial and simultaneous. The result of the research shows that internal control system, information technology, human resource quality and organizational commitment have effect on financial report quality at satker in Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially.Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial. Populasi penelitian ini adalah seluruh satker di lingkungan Kementerian Agama Kabupaten Aceh Utara sebanyak 53 satker. Adapun jenis investigasi yang dilakukan adalah jenis studi kausalitas (causal study), dengan waktu yang digunakan dalam pengumpulan data adalah cross-sectional, danunit analisis adalah organisasional. Sumber data yang digunakan adalah data primer, yang diperoleh melalui penyebaran kuesioner kepada KPA dan penyusun laporan keuangan selaku responden. Teknik analisis data dalam menguji hipotesis penelitian ini menggunakan teknik analisis regresi linier berganda yang merupakan teknik statistik yang digunakan untuk menguji pengaruh antara dua atau lebih variabel dan untuk melihat pengaruh secara parsial dan simultan. Hasil penelitian menunjukkan bahwa bahwa sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi berpengaruh secara bersama-sama terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial.

scholarly journals THE EFFECT OF SERVANT LEADERSHIP, SELF-AWARENESS, AND COMPETENCE ON ORGANIZATIONAL COMMITMENT AND PERFORMANCE OF EMPLOYEES OF PUBLIC WORKS IN BANGKALAN DISTRICT

2020 ◽  
Vol 4 (2) ◽  
pp. 136-146
Author(s):  
Uswatun Hasanah ◽  
Siti Mujanah
Keyword(s):  
Organizational Commitment ◽  
Servant Leadership ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Public Works ◽  
Self Awareness ◽  
Survey Techniques ◽  
And Performance ◽  
Collection Methods

The purpose of this study was to analyze the effect of Servant Leadership, Self-Awareness and Competence on Organizational Commitment and Performance of Employees of Dinas Pekerjaan Umum, Bangkalan State. Indonesia. Sample in this study was 82 Employees of Dinas Pekerjaan Umum, Bangkalan State which gather using the Purposive Sampling technique. Data collection methods used survey techniques with questionnaires as instruments, and data analysis methods used PLS (Partial Least Square). The results of this study indicate that Servant Leadership, Self Awareness, and Competence has a significant effect on Organizational Commitment, Further analysis shows that Servant Leadership has a significant influence on the Performance, but Self Awareness Competence has not significant effect on the Performance, eventhouth Organizational Commitment has significant impact on the Performance, its mean that servant leadership and self awareness has important role on increasing the performance of the employees.

scholarly journals THE ROLE OF ETHICAL LEADERSHIP IN INCREASING EMPLOYEES' ORGANIZATIONAL COMMITMENT AND PERFORMANCE: THE CASE OF HEALTHCARE PROFESSIONALS

2021 ◽  
pp. 133-146
Author(s):  
Gülay Tamer
Keyword(s):  
Organizational Commitment ◽  
Ethical Leadership ◽  
Structural Equation ◽  
Healthcare Professionals ◽  
Individual Performance ◽  
Normative Commitment ◽  
Variable Model ◽  
And Performance ◽  
Leadership Approaches

Today's organizations are looking for ways to improve the organizational commitment and performance of employees in order to have a qualified workforce and maintain sustainability. Organizational leaders' approach to increasing employee motivation positively affects their organizational commitment and job performance. This research, basically focusing on the health sector, tried to specify the effect of the managers’ ethical approach on employees’ organizational commitments, performances, and the role of organizational commitments in this effect. The sampling was composed of 362 healthcare professionals. In this cross-sectional field study, an independent variable model for the ethical leadership approaches and a dependent variable model for the employees’ performance and commitment to their organizations were practiced. Data was collected through Ethical leadership, Organizational Commitment, and Individual Performance Scales. The data collected were analyzed through SPSS and AMOS package programs. A correlation analysis to specify the relationships between the variables and a regression analysis was done to specify the interaction. In specifying the intermediary role of organizational commitment, Structural Equation Model (SEM) was used. The results of the analyses showed positive significant relationships between ethical leadership approaches and organizational commitment and employees’ performance. It was also observed that ethical leadership approaches had a positive and meaningful effect on affective, continuous and normative commitment, the sub-dimensions of organizational commitment, as well as the employees’ performance. On other important finding is employees’ attendance and normative commitment are highly affected by ethical leadership approaches. As a result, it was specified that ethical leadership approaches by the managers are highly effective on employees’ performance and their commitment. It was also noted that organizational commitment played a mediator role on ethical leadership approaches. These findings were seen to be amicable with findings in previous studies. It is expected that this research will contribute to the literature because it is a holistic model including the relationships between variables.

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