The effect of religiosity–morality interaction on auditor independence in Egypt

Purpose This paper aims to examine the effect of religiosity on the degree of auditor independence given the significance of symbolic gestures constructed by client economic conditions in different situations before and after considering the degree of auditors’ moral development. Design/methodology/approach The paper uses an experimental design based on running mixed factorial analysis of variance (SPANOVA) using mainly repeated measures GLM to test the interaction effects between (and within) variables on auditor independence. Findings The main findings indicate that there is a significant interactional effect between the degree of moral development and intrinsic religiosity on the degree of auditor independence, given the stimulating effect of the client’s economic gestures/conditions. Practical implications The Egyptian economy is growing and ensuring that auditor independence is paramount to sustaining the local, as well as foreign investors’ interest. Hence, this study is very important in highlighting factors that might lead to some impairment of auditors’ independence. Originality/value To the best of the authors’ knowledge, this study is the first to test the interactional effect between the religious orientation rather than religious affiliation and moral development on the degree of auditor independence, such a relationship has not been tested before in the literature. Additionally and most importantly, it uses statistical measurement through its experimental design, as there is a lack of studies in terms of auditor independence in Egypt. The existing literature follows the perceptional assessment rather than the real measurement of the degree of auditor independence.

A COMPARATIVE STUDY OF PQRST AND SQ3R STRATEGIES BASED ON THE TEXT TYPES UPON THE EIGHTH GRADE STUDENTS’ READING COMPETENCY AT SMPN 4 SINGARAJA

This research aimed at investigating whether or not there is a different effect between PQRST and SQ3R strategies based on the text types upon the eighth grade students’ reading competency. This research was an experimental research with 2 X 2 factorial designs. The population was 6 classes (179 students) of grade VIII in SMPN 4 Singaraja in the academic year 2012/2013, in which 4 classes were sample of this research which was assigned into two groups, two classes with 60 students were PQRST strategy group, and two classes with 60 students were SQ3R strategy group determined by using a Multistage Random Sampling. The data were collected through reading comprehension test that were analyzed by using Statistical Two-Way ANOVA. The result shows that, first, FA = 31.533 with the significant value was 0.000 which was less than 0.5, therefore, there is a significance difference between the students who were taught by PQRST strategy than those who were taught by SQ3R strategy. Second, FAB = 2.624 with the significant value was 0.107 which was higher than 0.5, therefore, there is no interactional effect of teaching reading strategies (PQRST and SQ3R) and text types (narrative and recount) on students’ reading competency.

THE EFFECT OF ROLE PLAY TECHNIQUE AND PERSONALITY TYPES ON THE SPEAKING COMPETENCY OF THE ELEVENTH GRADE STUDENTS OF S WIRA HARAPAN TEGALJAYA

This research aimed at investigating the effect of role play technique and personality types on the speaking competency. Particulary, this research aimed at investigating whether or not between students who are taught by using role play and those who are taught by conventional technique there is (a) a significant difference in speaking competency; (b) a significant difference of speaking competency between extrovert students and introvert students; (c) an interactional effect of the implementation of teaching techniques and students’ personality types in speaking competency ; (d) a significant difference in speaking competency between extrovert students and (e) a significant difference in speaking competency between introvert students. This study was conducted at the eleventh grade students of SMK Wira Harapan Tegaljaya. To answer the research problems, 2x2 factorial designs was implemented. The collected data were analyzed descriptively and inferentially by using IBM SPSS Statistics. From the result of the study, it can be concluded that: (1) There is a significant difference of speaking competency between students who are taught by using role play technique and who are taught by using conventional technique, (2) there is a significant difference of speaking competency between extrovert students and introvert students, (3) there is no interaction effect between students personality and role play technique on students speaking competency. (4) there is a significant difference of speaking competency between extrovert students who are taught by using role play technique and those who are taught by using conventional technique and (5) there is a significant difference in speaking competency between introvert students who are taught by using role play technique and those who are taught by using conventional technique. These findings are expected to have important contribution to EFL speaking classroom in Indonesia especially for eleventh grade students in SMK Wira Harapan Tegaljaya.

A COMPARATIVE STUDY OF THE EFFECT OF DIFFERENT TECHNIQUES OF COOPERATIVE LEARNING AND SELF-CONFIDENCE UPON STUDENTS’ SPEAKING COMPETENCY

This study focused on: 1) investigating the significant difference in speaking competency between the students taught by using Jigsaw II and those taught by using STAD; 2) investigating the interactional effect between teaching techniques and self-confidence upon students’ speaking competency; 3) investigating the significant difference in speaking competency between the students with high self-confidence taught by Jigsaw II and those taught by STAD; and 4) investigating the significant difference in speaking competency between the students with low self-confidence taught by Jigsaw II and those taught by STAD. The findings show that, firstly, the students treated by Jigsaw II achieve better speaking competency than those treated by STAD; secondly, there is an interactional effect between teaching techniques and self-confidence on the students’ speaking competency; thirdly, the students with high-self-confidence gain higher speaking competency when being treated by Jigsaw II than by STAD; and fourthly, the students with low self-confidence attain the same speaking competency achievement when being treated by Jigsaw II and STAD.

A Study of Scientific Aptitude of Women Teachers in Relation to Social Class and Marital Status

The purpose of the present study was to find out the effect of Social Class and Marital Status on Scientific Aptitude of Women Teachers. 640 Women teachers were selected randomly from the schools out of 640, 160 were for each Social Class (General, OBC, SC and ST) out of each 160 group, 80 were married and 80 were Unmarried. For measurement of the Scientific Aptitude standardized ‘Science Aptitude Test’ developed by A.K.P. Sinha and L.N.K. Sinha, was used. Data were analyzed with help of 4×2 Factorial design of ANOVA. The result revealed that, significant individual effect for social class at the 0.01 level of significance, and interactional effect for social class and marital status at the 0.05 level of significance were found on Scientific Aptitude of Women teachers.