26 research outputs found
Kekayaan Intelektual Di Universitas: Sebuah Studi Deskriptif
No full textThis paper briefly discusses about intellectual capital in university. Intellectual capital is intangible asset that is likely to be more difficult to evaluated because it can not be quantified objectively (non-financial objective).Intellectual capital consist of three dimension: human capital, organization capital, and social capital. Each of this dimension have several indicators that can be used by university in calculating all the intellectual capital. This paper is important to describe all the indicators of intellectual capitalin order to provide value-added outcomes for all parties, either internal and external university. Clear indicator and proper in reporting intellectual capital, university will show the good performance of its human resources
Halo Effect in Subjective Performance Evaluation Bias
No full textThis study aimed not only to examine the effect of the objective measure and controllability on subjective performance evaluation but also to prove empirically the halo effect phenomenon which is present in the evaluation process when evaluators are faced with two or more different measurement dimensions. This study used a 2x2 factorial web-based experiment involving 62 undergraduate students and 77 sales managers in the Telecommunications industry. The results reveal the subjective performance evaluation manager is directly influenced by objective measurement based on sales performance. Subjective evaluation of performance evaluator will be high when the objective performance information managers showed a high score and vice versa. The level of controllability affects undergraduate students in conducting subjective performance rating. This evidence suggests that the two subjects of this research using their discretion in conducting the performance appraisal rating. Halo effect is proven to have high correlation with two different dimensions of performance measurement
DOES WORK-FAMILY CONFLICT AFFECT THE AUDITOR’S PERFORMANCE?: EXAMINING THE MEDIATING ROLES OF EMOTIONAL EXHAUSTION AND JOB SATISFACTION
No full textThis paper examines whether the work-family conflict (related to both work-interfering-family and family-interfering-work) of auditors affects their performance and if so, whether the effect is mediated by emotional exhaustion and job satisfaction. A mail survey is used to deliver a questionnaire to 151 auditors from ten CPA firm in Indonesia. The result shows that emotional exhaustion and job satisfaction fully mediates the relationship of work-family conflict with job performance. The result also demonstrates that Work-Interfering-Family (WIF) has significant effects on emotional exhaustion and job satisfaction, but Family-Interfering-Work (FIW) has no significant influence on either emotional exhaustion or job satisfaction. This study suggests that maintaining a regular training program for auditors, having flexible working arrangements, and encouraging a healthy lifestyle may help to reduce the work-family conflict and will increase the job satisfaction and performance of auditors
Causal Relations Between Knowledge, Norms, and Tax: A Study of Gender Differences on Taxpayers
No full textCausal Relations Between Knowledge, Norms, and Tax: A Study of Gender Differences on Taxpayers
No full textThis research analyzes whether tax knowledge and social norms positively influence tax compliance and whether gender differences will moderate their relation. A web-based survey used to spread questionnaires to 145 taxpayers that domiciled in Cikarang. The results revealed that tax knowledge significantly affects tax compliance, but there are no gender differences between tax knowledge and tax compliance. In contrast, social norms positively affect tax compliance, and gender differences also exist between social norms and tax compliance. As there are no gender differences in tax knowledge and tax compliance, socialization can be done with the same approach towards both males and females. However, gender differences in social norms lead to a difference between males and females in their point of view regarding tax. As most of the female internalized norms more than males, therefore a group with the majority of females more efficient in socialization. On the other hand, providing detail information and fact in socialization is more suitable for a male.Â
EFFECTS OF ETHICAL LEADERSHIP ON EMPLOYEE WELL-BEING: THE MEDIATING ROLE OF PSYCHOLOGICAL EMPOWERMENT
No full textLeaders who promote ethical behavior are believed to affect their employees’ well-being. This study was conducted to examine psychological empowerment as the intervening variable that connects ethical leadership to employees’ well-being, work engagement, and emotional exhaustion. By using a mail survey, we distributed questionnaires to 219 auditors from 11 public accounting firms in Jakarta. All the hypotheses in this study were supported. Ethical leadership has a positive effect on psychological empowerment. Thus, psychological empowerment positively relates to work engagement and negatively relates to emotional exhaustion. The result demonstrated that psychological empowerment partially mediates the effect of ethical leadership on work engagement and fully mediates the effect on ethical leadership and emotional exhaustion. The findings reveal that ethical leadership stimulates the psychological empowerment of the employee, thus, it enhances work engagement and also minimizes emotional exhaustion
The Moderating Effect of Subjective Well-Being and Proactive Personality in the Relationship between Job Insecurity and Turnover Intention Among Auditors
No full textThis study examines whether job insecurity among auditors who work at a public accounting firm in Jakarta associates with their turnover intention and whether subjective well-being and proactive personality have a moderating effect. The data of the study were collected from a web-based questionnaire that amounted to 166 auditors in Jakarta, Indonesia, and used the SEM-PLS approach in testing the hypotheses. This study found that job insecurity has a positive relationship with turnover intention as well as a proactive personality relationship with turnover intention. This study found a negative relationship between subjective well-being and turnover intention. However, the moderating effect of subjective well-being and proactive personality was not proven in this study. Therefore, future studies are recommended to explore external turnover and test the construct in different fields or areas to get more significant results
THE ROLE OF PROFESSIONAL COMMITMENT AND SUSPENSION OF JUDGMENT IN DECREASING AUDITORS’ PREMATURE SIGN-OFF
No full textPremature sign-off is the action that can affect to reduced audit quality. The objectives of this research are to examine the effect of professional commitment and suspension of judgment towards premature sign-off. The researcher used the survey method on auditor working in a big ten public accounting firm in Jakarta. There is a total of 126 respondents who contributed to this research. The data was analyzed using Structural Equation Model-Partial Least Squares (SEM- PLS) analysis. From the data quality test results of reliability and validity test shows that all variables can be said to be valid and reliable. The result of this research shows that professional commitment affects premature sign-off and fully mediated by the suspension of the judgment of the auditors
The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism
No full textThis research examines whether time budget pressure affect professional scepticism and if so, whether the affect is mediated by auditor independency. A web-based survey is used in deploying and delivering questionnaires to 163 auditors from big four and non-big four in Jakarta. The result shows that auditor independency (AI) is partially mediated the relationship between time budget pressure (TBP) and professional scepticism (PS). Which means, external auditor in Jakarta who experiencing high time pressure will tend to decrease their independency and resulted a low scepticism. Seeing this result, this study suggests by increasing number of audit team member, set the number of minimum supporting evidence and having supervisor to monitor auditor’s job, will help to minimize the negative effect of time pressure
The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism
No full textThis research examines whether time budget pressure affect professional scepticism and if so, whether the affect is mediated by auditor independency. A web-based survey is used in deploying and delivering questionnaires to 163 auditors from big four and non-big four in Jakarta. The result shows that auditor independency (AI) is partially mediated the relationship between time budget pressure (TBP) and professional scepticism (PS). Which means, external auditor in Jakarta who experiencing high time pressure will tend to decrease their independency and resulted a low scepticism. Seeing this result, this study suggests by increasing number of audit team member, set the number of minimum supporting evidence and having supervisor to monitor auditor’s job, will help to minimize the negative effect of time pressure
