scholarly journals Auditor's experience and independence on the quality of audit results

2021 ◽  
pp. 204-210
Author(s):  
Budi Agung Prasetya
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Research Method ◽  
Time Budget ◽  
Descriptive Analysis ◽  
Primary Data ◽  
Equation Modeling ◽  
Secondary Sources ◽  
The Government ◽  
Education Culture

This study discusses how an auditor with experience can carry out activities in the field of auditing in higher education. The Inspectorate General (ITJEN) is the Government Internal Supervision Apparatus (APIP), within the Ministry of Education, Culture, Research and Technology (Kemendikbudristek). ITJEN is led by the Inspector General who is under and responsible to the Minister of Education, Culture, Research and Technology. The research method used in this study is broadly divided into 2 (two) types of methods. The first research method is descriptive method, the second method is a method using verification analysis. The first method is descriptive analysis using confirmatory analysis. The second method is inferential analysis which is used to find out the truth of the hypothesis, in this analysis using a structural equation modeling test approach, or Structural Equation Modeling (SEM). The use of these two research methods is inseparable from the setting of research objectives. The first objective is to describe the variables studied. While the second objective is to analyze the effect of exogenous variables on endogenous variables. The data source is the most important part and is the first step as a source of information for research materials. The data sources are divided into two parts, “Data can be obtained from primary or secondary sources”. Data can be obtained from primary or secondary sources. Primary data is data obtained directly in the field from objects or respondents who are made into the population and determined by a sample through a survey using a research instrument specially made in the form of a questionnaire. While secondary data is certain data created and collected by other parties or certain institutions, both published and unpublished. So that later it can produce quality audit results mediated by an efficient and effective audit time budget.

scholarly journals MODEL PENGELOLAAN SUMBER DAYA PERIKANAN TANGKAP BERBASIS RESOLUSI KONFLIK

2012 ◽  
Vol 1 (2) ◽  
pp. 65
Author(s):  
Rusmilyansari Rusmilyansari ◽  
B. Wiryawan ◽  
J. Haluan ◽  
D. Simbolon
Keyword(s):  
Conflict Resolution ◽  
Conflict Management ◽  
Structural Equation ◽  
Research Method ◽  
Primary Data ◽  
Equation Modeling ◽  
Fisheries Resources ◽  
The Government ◽  
Perception Survey ◽  
Structured Questionnaire

Capture fishery conflicts is one issue that requires serious attention. The government has tried to overcome the fisheries conflicts by issuing various regulations, but the results have not been effective. This study aims to create a model of conflict management. The research method used the perception survey. Primary data collected through using a structured questionnaire done purposively to some respondents. Analytical survey of perceptions using SEM (Structural Equation Modeling). The results showed: (i) Simultaneously, the better the ability to identify the causes of the conflict the better the ability to determine the conflict resolution techniques. Furthermore, the better the ability to determine an appropriate conflict resolution techniques will increase support for the management of fisheries resources is responsible (ii) Partially causes of conflict are determined by the indicators of competition, opposition, economic, actors and cultural (ii) facilitation techniques, negotiation, litigation and avoidance can be used as an appropriate conflict resolution techniques (iii) an understanding of community participation and conservation of fishery resources determines the creation of sustainable fisheries resource management is responsible.

scholarly journals Factors and Effect of Social Assistance Information to Donor Decision for NGO Crowdfunding in Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 3099-3113
Author(s):  
Husin Ali ◽  
Roy Valiant Salomo
Keyword(s):  
Structural Equation ◽  
Descriptive Analysis ◽  
Social Assistance ◽  
Sampling Technique ◽  
Primary Data ◽  
Equation Modeling ◽  
Analysis Techniques ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Government

This research aims to find out the effect of social assistance information given by Non-Governmental Organizations (NGO) for donor decision to crowdfunding in Indonesia. Also find a relationship between the predicted factors (public trust, donor altruism, government participation) that related to the effectiveness of information that comes from the government and donor decision after social assistance information by Non-Governmental Organizations (NGO). The approach used in this research is a quantitative approach. The data used in this study are primary data, collected by using the interview method with a questionnaire. The sampling technique used is non-probability sampling with purposive sampling technique. The sample taken 200 respondents in various place in Indonesia.  Data analysis techniques of this study are descriptive analysis techniques and Structural Equation Modeling (SEM) analysis techniques. The scale used in this study is a Likert scale. The results showed that social assistance information given by Non-Governmental Organizations (NGOs) has a positive effect on donor decision for crowdfunding in Indonesia.

scholarly journals Effects of Recruitment, Leadership, and Local Culture on Discipline and Performance of Garuda Contingent Soldiers in Lebanon

2020 ◽  
Vol 7 (5) ◽  
pp. 606
Author(s):  
Sigit Purwanto ◽  
Salim Basalamah ◽  
Syahrir Mallongi ◽  
Sukmawati Sukmawati
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Descriptive Analysis ◽  
Sample Survey ◽  
Local Culture ◽  
Primary Data ◽  
Equation Modeling ◽  
Analysis Techniques ◽  
And Performance ◽  
Positivist Approach

This research was conducted aiming to analyze the Effect of Recruitment, Leadership, and Local Culture on Discipline and Performance of Garuda Contingent Soldiers in Lebanon.This research is a quantitative study with a positivist approach that uses primary data through a sample survey of 305 soldiers serving in Lebanon as a sample of 1,290. Garuda Indonesia contingent soldiers in Lebanon. Data were analyzed using descriptive analysis techniques and Structural Equation Modeling (SEM) analysis.The results showed that: 1). Recruitment had a positive and significant effect on the discipline of Indonesian garuda contingent in Lebanon. 2) leadership has a positive and significant effect on the discipline of Garuda Indonesia Contingent Soldiers in Lebanon. 3) The local culture has a positive and significant effect on the discipline of Garuda Indonesia Contingent Soldiers in Lebanon. 4) Recruitment has a positive and significant effect on the performance of Indonesian garuda contingent in Lebanon. 5) Leadership has a positive and insignificant effect on the performance of Indonesian Garuda contingent soldiers in Lebanon. 6) The local culture has a positive and significant effect on the performance of Garuda Indonesia contingent soldiers in Lebanon. 7). Discipline has a positive and significant effect on the performance of Garuda Indonesia Contingent Soldiers in Lebanon. 8) Recruitment has a positive and significant effect on the performance of soldiers through discipline. 9) leadership has a positive and significant effect on the performance of soldiers through the discipline of Indonesian Garuda Contingent Soldiers in Lebanon. 10). The local culture has a positive and significant effect on performance through the discipline of Indonesian garuda contingent in Lebanon.

A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

2020 ◽  
Author(s):  
Murat Kayak
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Destination Brand ◽  
The Relationship ◽  
Intention To Revisit ◽  
Brand Prestige

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.

scholarly journals Perceived Environmental Responsibilities and Green Buying Behavior: The Mediating Effect of Attitude

2020 ◽  
Vol 13 (1) ◽  
pp. 35
Author(s):  
Guang-Wen Zheng ◽  
Abu Bakkar Siddik ◽  
Mohammad Masukujjaman ◽  
Syed Shah Alam ◽  
Alvina Akter
Keyword(s):  
Structural Equation ◽  
Environmental Concern ◽  
Mediating Effect ◽  
Primary Data ◽  
Equation Modeling ◽  
Buying Behavior ◽  
Exploratory Testing ◽  
Green Business ◽  
The Government ◽  
Questionnaire Surveys

The unsustainable operations of producers account for significant carbon emission and subsequent adverse impacts on nature. This study aims to identify the factors that influence consumers’ green buying behavior. The research focuses on the exploratory testing of theories using standardized questionnaires and interviews. Using a convenience selection approach, questionnaire surveys were used to gather primary data from a sample size of 305. The sample demographic reflects people who often make purchases; data were also obtained from shopping centers and elsewhere. The hypothesis testing of variables measured via five-point Likert scale questions was performed using structural equation modeling. We applied closed-ended questions relating to green buying behavior for the convenience of respondents. The empirical result established the effects of attitude, perceived severity of environmental problems, environmental concern, and subjective norms on Bangladeshi consumers’ green buying behavior. Additionally, it was discovered that attitude mediates the association between the perceived environmental responsibility and green buying behavior. Therefore, the government should play a constructive role in educating the public and promoting green business initiatives through improved coordination and legislative intervention.

scholarly journals Analysis of household attitudes towards mobile banking in kota padang Structural Equation Modelling (SEM) Method

2020 ◽  
Vol 3 (9) ◽  
pp. 198-207
Author(s):  
Marshely Zulhaisa ◽  
Syafruddin Karimi ◽  
Endrizal Ridwan
Keyword(s):  
Sex Education ◽  
Structural Equation ◽  
Descriptive Analysis ◽  
Primary Data ◽  
Equation Modeling ◽  
Mobile Banking ◽  
Analysis Method ◽  
The Relationship ◽  
Method Show ◽  
Technology Systems

The purpose of this study was to determine the household interest in using mobile banking in Padang City. The factors studied in this research were risks, benefits, conveniences, trusts, and technology systems. This study used primary data by conducting a field survey through questionnaires distributed to 273 respondents in the Sawahan Village, East Padang District, Padang City. The data analysis method in this research wass qualitative by using descriptive analysis techniques and Structural Equation Modeling (SEM) processed with the AMOS program. Descriptive analysis was used to show the relationship between respondent characteristics such as age, sex, education level, occupation, and income and the respondent’s interests in mobile banking. While the results of the analysis obtained by the SEM method show that perceived benefits, perceived conveniences, perceived risks, technology systems influence household interest in mobile banking in Padang City, there is no influence of perceived trusts on household interest in mobile banking in Padang City.

scholarly journals PERAN KONSELING, PENGAWASAN, DAN PEMERIKSAAN OLEH PETUGAS PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAKDAN DAMPAKNYA TERHADAP PENERIMAAN NEGARA

2017 ◽  
Vol 20 (2) ◽  
pp. 285
Author(s):  
Amilin Amilin
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Equation Modeling ◽  
Convenience Sampling

Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negaraThe purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it’s impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue

Structural equation modeling of residents' attitudes and tourism development: a SET based - study of the Kashmir region in India

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aasif Ali Bhat ◽  
Kakali Majumdar
Keyword(s):  
Structural Equation Modeling ◽  
Social Exchange ◽  
Structural Equation ◽  
Social Exchange Theory ◽  
Tourism Development ◽  
Exchange Theory ◽  
Primary Data ◽  
Equation Modeling ◽  
Content Type ◽  
The Social

PurposeThe present study tries to develop a model that assesses the factors that determine support for tourism development by residents of the Kashmir region.Design/methodology/approachPrimary data have been collected (n = 650) from the residents of the top five tourist destinations through a pre-tested questionnaire by a multistage convenient sampling method. A model has been drafted and tested through the technique of structural equation modeling by applying the social exchange theory as a theoretical framework.FindingsThe results revealed that residents who perceived more benefits were more expected to support tourism development, and residents who perceive more costs were less expected to support tourism development, thus supporting the social exchange theory.Originality/valueThe results of this study are extremely useful for the local government and tourism institutions in the future planning of tourism development and also fill the vast gap in the tourism literature with a theoretical base.

scholarly journals Pengaruh Kondisi Internal Pertanian Terhadap Sistem Pertanian Terintegrasi Padi Sawah dengan Ternak Kerbau dan Pengembangan Wilayah di Kabupaten Humbang Hasundutan

2018 ◽  
Vol 1 (2) ◽  
pp. 138-149
Author(s):  
Hotden L Nainggolan ◽  
Marlon Sihombing ◽  
Tavi Supriana ◽  
Ma’ruf Tafsin
Keyword(s):  
Structural Equation Modeling ◽  
Regional Development ◽  
Structural Equation ◽  
Equation Modeling ◽  
Agricultural System ◽  
Regional Government ◽  
Positive Effects ◽  
Integrated Farming ◽  
The Government ◽  
Standard Regression

Penelitian ini bertujuan mengetahui pengaruh kondisi internal pertanian terhadap sistem pertanian terintegrasi padi sawah dengan ternak kerbau dan pengembangan wilayah di Kabupaten Humbang Hasundutan. Metode analisis dengan R/C ratio dan pemodelan persamaan struktural (Structural Equation Modeling). Hasil penelitian; a) sistem pertanian terintegrasi padi sawah dan ternak kerbau lebih efisien dibandingkan usahatani non integrasi (R/C integrasi 2,4795 > R/C non-integrasi), b) Kondisi internal pertanian berpengaruh positif signifikan terhadap sistem pertanian terintegrasi dengan bobot regresi standar 0.52,p<0.001, c) Kondisi internal pertanian berpengaruh langsung tidak signifikan terhadap pengembangan wilayah dengan bobot regresi standar 0.24, p < 0.001; c) Kondisi internal pertanian berpengaruh tidak langsung terhadap pengembangan wilayah melalui sistem pertanian terintegrasi padi sawah dan ternak kerbau sebesar 0.28, total pengaruh kondisi internal pertanian terhadap pengembangan wilayah sebesar 0.52. Berdasarkan hasil penelitian disarankan agar: a) pemerintah daerah melakukan pelatihan kepada petani yang mengelola pertanian sistem integrasi agar lebih baik, b) pemerintah memperhatikan kelanyakan sarana prasarana pertanian, khususnya fasilitas jalan, irigasi, c) pemerintah menyediakan bibit berkualitas, penyuluhan tentang beternak yang baik, d) pemerintah melakukan pelatihan terhadap petani dalam mengembangkan usahataninya sehingga pendapatan meningkat dan berdampak pada pengembangan wilayah, e) pemerintah membantu petani untuk mendapatkan modal usahatani yang lebih fleksibel dan harga output yang stabil.   This study aims to determine the effect of agricultural internal conditions on the integrated agricultural system between paddy field and buffalo livestock on the Humbang Hasundutan regional development. Using R / C ratio and Structural Equation Modeling, this study finds that a) the integrated agricultural system is more efficient than the non-integrated ones, with the integration R / C = 2.4795 that is higher than the non-integration one, b) Internal agricultural conditions have significant positive effects on integrated farming systems with standard regression weights of 0.52 and p <0.001, c) Internal conditions of agriculture have a direct and insignificant effect on regional development with a standard regression weight of 0.24 and p <0.001; c) Internal conditions of agriculture have an indirect effect on regional development through an integrated farming system of paddy rice and buffalo livestock of 0.28, and total effect of internal agricultural conditions on regional development of 0.52. Based on the results it is suggested that: a) the regional government should conduct training to improve the farmers agricultural integration system management, b) the government should pay attention to the maintenance of agricultural infrastructure, especially road facilities, irrigation, c) the government provides quality seeds, good information about raising livestock , d) the government should conduct trainings to support the development of farmers’ business and income increases, which at the end impacts the regional development, e) the government helps farmers to obtain more flexible farming capital and stable output prices.

scholarly journals PENGARUH KINERJA KELEMBAGAAN TANI TERHADAP EKSISTENSI MODAL SOSIAL PETANI KEDELAI DALAM MENDUKUNG KEBERHASILAN PROGRAM UPSUS PAJALE DI KABUPATEN LAMPUNG TIMUR

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
SEPTIANA, YOSINI DELIANA, LUCYANA TRIMO
Keyword(s):  
Social Capital ◽  
Structural Equation ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Equation Modeling ◽  
Farmer Groups ◽  
The Government

The role of agriculture in the economic development of this country is still very important, besides being a fuel provider, this sector also contributes significantly to the development of workforce which is expected to have an increase in the change in the level of poverty. The Ministry of Agriculture has a vision and mission in alleviating poverty by rolling out various forms of programs to increase capital for farmers. Farmers who have developed their level of education, improved changes in the economic and political structure, began to understand to form a farmer group that had the goal of obtaining and obtaining mutual assistance included in the agricultural program of the government, such as the UPSUS Pajale Program. Farmers who are members of farmer groups will strengthen the ability of their groups to manage and channel the Pajale UPSUS Program assistance that requires improving farm safety consisting of indicators; the role of members of farmer groups, suitability of group services, collectivity, and resolution of local wisdom that still requires in its farming activities. The success of farmer groups can not be separated from social capital which is the main foundation that must be owned by farmers as group members. Mangkuprawira (2010) describes the support of social capital in farmers such as social norms, mutual trust, networking, cooperation, mutual relations, participation, and commitment that will be directly connected to the success of the UPSUS Pajale (soybean) program being rolled out by the government, and seen from three indicators namely; successful output, successful results, and successful benefits. The UPSB Pajale Program in East Lampung Regency is held from February to March 2019. The data used are primary and secondary data with the Mix-method research method. The sampling technique used was the Proportional Stratified Random Sampling with a total sample of 140 farmers who were members of a farmer group receiving the 2017 UPSUS Pajale Kedelai Program in East Lampung Regency. Data processing is done qualitatively and quantitatively. Data is arranged qualitatively using descriptive analysis, while quantitative data is processed using Structural Equation Modeling (SEM) analysis, which uses the LISREL 8.80 program. The results showed the value of R2 = 0.71, which means that the second variable namely Farmer Institutional Performance and the Existence of Farmer Social Capital contributed 71 percent and was significant to the Success of the UPSUS Pajale Program in East Lampung Regency.Keywords: Farming Institution, Existence of Social Capital, and UPSUS Pajale Program

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