974 research outputs found
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Influence of integrity, independence and competency on audit quality with auditor performance as an intervening variable in inspectorate of the Riau Island
No full textPurpose: This study aims to determine the Effect of Integrity, Independence and Competence on Audit Quality with Auditor Performance as an Intervening Variable in Regional Inspectorates throughout the Riau Islands Province.
Research Methodology: The proposed hypothesis is that integrity affects audit quality; independence affects audit quality; competence affects audit quality; integrity affects performance; independence affects performance; competence affects performance; integrity affects audit quality through performance; and competence affects audit quality through performance. The sample in this study was auditors throughout the Riau Islands Province. In total, 137 respondents were included in the study. The obtained data were analyzed using data analysis techniques with the help of Smart PLS 3 software.
Results: The results of the study show that the path coefficient = 4.796> T-Table = 1.679 with a p-value of 0.000 <0.05, indicating that the effect of Integrity on Audit Quality is significant. The path coefficient = 2.128> T-Table = 1.679, with a p-value of 0.034> 0.05, indicating that the effect of Independence on Audit Quality is significant. The path coefficient = 3.079> T-Table = 1.679, with a p-value of 0.002 <0.05, indicating that the effect of Competence on Audit Quality is significant. The path coefficient = 4.465> T-Table = 1.679, with a p-value of 0.000 <0.05, indicating that the effect of Integrity on Performance is significant. Path coefficient = 4.692 > T-Table = 1.679 with p-value 0.034 > 0.05, indicating that the influence of Independence on Performance is significant. Path coefficient = 6.893 > T-Table = 1.679 with p-value 0.000 < 0.05, indicating that the influence of Competence on Performance is significant. Path coefficient = 14.415 > T-Table = 1.679 with p-value 0.000 > 0.05, indicating that the influence of Performance on Audit Quality is significant. Path coefficient = 3.973 > T-Table = 1.679 means that the influence of Integrity on Audit Quality through Performance is significant, and path coefficient = 4.276 > T-Table = 1.679 means that the influence of Independence on Audit Quality through Performance is significant. The path coefficient = 7.474 > T-Table = 1.679, indicating that the influence of Competence on Audit Quality through Performance is significant
Management by walking about in achieving organizational excellence: The role of total quality management
No full textPurpose: This study evaluated the influence of Total Quality Management (TQM) on the relationship between Management by Walking Around (MBWA) and its dimensions on organizational excellence (OE).
Research Methodology: This study adopted a detailed review of conceptual and empirical articles from high-impact journals related to the topic and authors’ experience.
Results: A review of relevant studies reveals that management practices by walking around (MBWA) and its dimensions positively lead to organizational excellence. TQM mediates the relationship between MBWA and OE.
Limitations: This study is limited to TQM, MBWA, and their dimensions in achieving organizational excellence.
Contribution: This study provides a framework that can be used by corporate organizations, entrepreneurs, researchers, policymakers, community leaders, and governments to develop predictive models and empirical research to evaluate the influences of MBWA mediated by TQM in achieving organizational excellence. Therefore, providing quality products and services will improve the lives of people.
Originality: This study addresses calls for further study of MBWA and TQM in achieving organizational excellence. This research provides further understanding of the TQM nexus by exploring its influence on the relationship between the dimensions of MBWA and organizational excellence within the context of developing countries. This study is the first to use TQM as a mediator between MBWA and OE. The originality of this study comes from the researcher's ability to pinpoint how an organization can adopt the practices of MBWA complemented by the long-standing innovative tradition of Japanese management to achieve quality and excellence
The influence of service, innovation, integrity on taxpayer compliance with education as a moderating variable at the UPT PPD/Samsat Karimun Office
No full textPurpose: This study analyzes the influence of service, innovation, and integrity on taxpayer compliance with education as a moderating variable in the UPT PPD/Samsat Karimun office.
Methodology: This study used a quantitative and descriptive approach with a population of all 2-Wheeled Motor Vehicle Taxpayers, namely 64,003 people, to obtain a sample of 156 respondents. This study used primary data with data sources, distributing Google form questionnaires, and going directly to the field. The data analysis technique used is the partial least squares (PLS) approach, which is a structural equation model (Structural Equation Modeling or SEM) based on components or variants, SmartPLS 4.0.
Results: Based on the results of this study, it can be concluded that 1) service quality has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.305 and T-statistic of 2.235. 2) Innovation does not have a significant effect on taxpayer compliance, with an original sample value (O) of 0.252 and T-statistic of 0.870. 3) Integrity has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.370 and T-statistic of 2.082. 4) Service does not have a significant effect on tax education, with an original sample (O) value of 0.043 and T-statistic of 0.197. 5) Innovation has a significant positive effect on tax education, with an original sample (O) value of 0.313 and T-statistic of 1.984. 6) Integrity does not have a significant effect on tax education, with an original sample (O) value of 0.529 and T-statistic of 1.916. 7) Service has a significant positive effect on taxpayer compliance through education, with an original sample (O) value of 0.308 and T-statistic of 2.091. 8) Innovation does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.059 and T-statistic of 0.367. 9) Integrity does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.100 and T-statistic of 0.510. 10) Education has a significant positive influence on taxpayer compliance, with an original sample value (O) of 0.419 and T-statistic of 1.976
Cultivating emerging leadership competencies for individual and organizational success
No full textPurpose: Leadership is a critical factor for individual and organizational success in today's complex and dynamic business environments. Effective leaders possess a wide range of competencies that enable them to inspire, guide, and influence others to achieve common goals. This study examines the concept of leadership competencies and their roles in fostering individual and organizational success.
Research methodology: This methodological approach is based on a review of published literature outlining the significance of the leadership competency concept and the four key emerging leadership competencies for organizational performance.
Results: The findings indicate the importance of the competency paradigm, which contributes to the quality of leadership. Specifically, key emerging competencies will provide valuable insights for leaders, human resource professionals, and researchers in the field of leadership development.
Limitations: The research review method is based on secondary data; hence, it has its limitations. Owing to the evolving dynamic contextual leadership landscape, some crucial leadership competencies may emerge over time in some geographical organizational contexts. This necessitates a continual study and analysis of the evolving trends in emerging leadership competencies in organizations.
Contribution: This study contributes to enhancing insights and knowledge of leadership development. Other concepts discussed include the competency definitions, competency model, skill-based model, and integrative competency framework.
Novelty: The research and discussion on the proposed integrative emerging leadership competencies add to the merit of this paper. There is evidence that the competency framework results in individual and organizational performance
Marketing strategy with marketing mix for Lake Toba tourism destination
No full textPurpose: This study aims to identify effective and targeted policy strategies to improve the quality of Lake Toba. Lake Toba, a popular tourist destination in Indonesia, faces global competition and needs continuous development to maintain its appeal to domestic and international travelers. This study incorporates marketing mix policy theory to guide the design of these strategies.
Objective: The objective of this study is to identify effective and targeted policy strategies to improve the quality of Lake Toba, a popular tourist destination in Indonesia.
Scope: The scope of this study includes various aspects related to marketing strategy and marketing mix in the context of Lake Toba as a tourist destination.
Research Methodology: Qualitative research included field studies, stakeholder interviews, and secondary data analysis.
Results: This study provides a comprehensive marketing strategy for the Lake Toba tourism area that encompasses positioning, market analysis, product development, market penetration, and market development.
Limitations: The strategy discussed in this study concerns a marketing strategy in which the marketing mix is included.
Contributions: The results and recommendations of this study will be valuable for local governments, tourism entrepreneurs, and communities involved in addressing challenges and improving the tourism sector in the Lake Toba area.
Novelty: This study explores the development of appropriate marketing strategies to promote Lake Toba as a tourist destination
The impact of User-Characteristics and Organizational-Characteristics on End-user Satisfaction with Enterprise Resource Planning (ERP) systems
No full textPurpose: This study aims to examine characteristics that influence end-user satisfaction with ERP systems within the Sri Lankan context to understand what critical factors should be considered in the ERP decision-making processes.
Research methodology: Data collection is conducted through an online questionnaire targeting end-users of ERP systems belonging to various industries.
Results: The study found a significant relationship between five user characteristics and end-user satisfaction, as well as the significance of usability to end-user satisfaction. Minimal memory load was found to have no significant relationship with end-user satisfaction. In terms of organisational characteristics, user training and top-management support had a significant influence on end-user satisfaction as well.
Limitations: Since this study is on ERP systems such as SAP, IFS, and Oracle with a high industry focus, organisations that do not use commercial ERP systems are not considered particularly public-sector organizations.
Contributions: Although previous studies emphasised various factors that contributed to implementation failures, those factors have not been given importance to end-user satisfaction or the success of an ERP system. Within the Sri Lankan context, ERP implementations are still in the early stages, so it would be very useful to understand the factors that affect user satisfaction with such systems.
Novelty: The findings identify what factors ERP vendors can focus on when making changes to their commercial products and give managers an idea of what factors they should consider when choosing the right ERP system for an organization
Cybercrime and islamic law: Revisiting the advantageous and hiatus horizon(s)
No full textPurpose: The purpose is to understand how Islamic law has been a positive dark effect in the field of law and provided much relief to the Muslim Community but it still consists of a negative light side to it, which is nowadays carried out throughout the virtual world. Islam means submission to the will of God (one who acknowledges the unity), believing in Alaa the founder of Islam Law is Prophet Mohammad before him the condition of the pre-Islamic period is known as gross ignorance (towards women), it’s almost a massacre. As Gandhi (2012), quoted Dr. Tahir Mahmood that “The story of the Shariat is indeed the pitiable story…unilaterally divorce their wives…Muslim Law in Indian mind… (Mahmood, as cited in Gandhi (2012)).
Research Methodology: This short article would apply gender theory and Muslim law with an empirical methodology to deal with the Islamic period and Cyber Crime focusing on the complex web of intricate designs that are regulating gender harshly.
Results: Therefore, the result will showcase the interrelated network of cyber criminology and Islamic Law provides the understanding of gender as the ‘other’ and restricts the fluidity of its existence.
Limitations: The limitation of this article is the absence of data, which also appears as the possibility of future research by scholars.
Contribution: This article will contribute to the domain of deciphering the reasons behind the heinous cyber crimes taking place based on Gendering the facets of political power flow
The influence of leadership style on performance with motivation as mediation (Study on employees of Metro City trade services during pandemi)
No full textPurpose: The purpose of this study was to analyze the mediating function of motivation in the influence of leadership on the performance of employees of the Metro City Trade Office.
Research Methodology: This research was conducted using a quantitative method approach and analyzed using a SEMPLS. The data used in this study were obtained from the responses of 300 employees of the Metro City Trade Office who were selected using the census method.
Results: Motivational variables can mediate the effect of leadership variables on the performance of employees of the Metro City Trade Office.
Limitations: This study is limited to only discussing the influence of leadership on performance through the mediation of motivation.
Contribution: This research is expected to contribute to Metro City Trade Office leaders in improving the performance of their employees
Testing the efficient market hypothesis with Indonesian Islamic Stocks during the Covid-19 pandemic
No full textPurpose: This study aims to identify the phenomenon of overreaction in Islamic stocks during the COVID-19 pandemic and understand how various pieces of information during the pandemic influenced investors to overreact, leading to market inefficiency.
Research Methodology: This study employs two main methods: an event study focusing on the overreaction phenomenon in the Islamic stock market, and cross-sectional regression to analyze the factors that influence it.
Results: Overreaction was observed in the winner's stock portfolio during the announcement of Indonesia's first COVID-19 case. However, during other significant events, such as the National Economic Recovery program issuance, the arrival of the vaccine, and the highest increase in daily positive cases, overreaction was seen in both the winner and loser stock portfolios. Factors such as abnormal returns, information leakage, and company ownership are identified as significant influencers of this overreaction. These factors were found to be negatively related to cumulative abnormal returns post-event, indicating their role in the overreaction phenomenon.
Limitation: This study focuses on the overreaction phenomenon of Shariah stocks in the Jakarta Islamic Index (JII) during the COVID-19 pandemic in 10 selected events from October 1, 2019, to July 23, 2021.
Contribution: This study offers insights into the behavior of Islamic stocks in Indonesia during the pandemic, helping stakeholders understand market inefficiencies during crises
Firm-specific characteristics and environmental disclosure of energy firms in Sub-Saharan Africa
No full textPurpose: This study investigated the relationship between firm-specific characteristics and environmental disclosure practices of energy firms in sub-Saharan Africa. It examines how profitability, size, and liquidity influence the environmental disclosure index (EDI) of listed energy firms in the region.
Research methodology: A quantitative approach was adopted, utilizing secondary data from the annual reports of energy firms listed in Nigeria, South Africa, and Kenya. Regression analysis was employed to assess the impact of firm-specific characteristics on EDI using waste management data based on the Global Reporting Initiative (GRI) 306 guidelines.
Results: The findings indicated that Profitability positively affected EDI, indicating greater transparency in reporting environmental initiatives for more profitable firms. Conversely, firm size is negatively correlated with environmental disclosure, suggesting challenges for larger firms in effectively communicating their environmental efforts. However, firm liquidity did not significantly affect EDI.
Limitations: One limitation of the study is its focus on energy firms in only three countries, limiting the generalizability of the findings to other sub-Saharan African nations.
Contribution: This research contributes to the literature by addressing environmental disclosure practices within sub-Saharan Africa's energy sector, offering stakeholders, policymakers, and regulators insights to promote transparency and sustainability in the industry.
Novelty: The novelty of this study lies in its examination of firm-specific characteristics and their influence on environmental disclosure practices in the energy sector of Sub-Saharan Africa. Using waste management data as a proxy for disclosure offers a fresh perspective on the reporting practices of energy firms in the region