首页 > 最新文献

Jurnal Pengurusan最新文献

英文 中文
The Effects of User Generated Content and Firm Generated Content on Millennials’ Purchase Intention of Shariah-Compliant Stocks 用户生成内容和公司生成内容对千禧一代购买Shariah合规股票意愿的影响
Q3 Business, Management and Accounting Pub Date : 2021-09-01 DOI: 10.17576/pengurusan-2021-62-03
Feroz De Costa
The goal of this study is to understand how digital content marketing influences online share purchase intentions. The specific objective of this study is to determine the effect of user generated content and firm generated content on millennials’ purchase intention of online shares. The data for this study were collected using a convenience sampling approach from 308 valid online questionnaires in Malaysia and analysed using the partial least squares structural equation modelling technique (PLS-SEM). According to the findings of this study, both user-generated and firm-generated contents have a positive impact on brand attitude. The results of applying the theory of reasoned action revealed a counterintuitive result to earlier research whereby user generated content has no direct effect on the purchase intention of online stocks. Theoretical and managerial implications of financial marketing are discussed.
本研究的目的是了解数字内容营销如何影响在线股票购买意愿。本研究的具体目的是确定用户生成内容和公司生成内容对千禧一代在线股票购买意愿的影响。本研究的数据是使用方便抽样方法从马来西亚308份有效的在线问卷中收集的,并使用偏最小二乘结构方程建模技术(PLS-SEM)进行分析。根据本研究的结果,用户生成的内容和公司生成的内容都对品牌态度有积极影响。将理性行为理论应用于早期研究的结果揭示了一个违反直觉的结果,即用户生成的内容对在线股票的购买意愿没有直接影响。讨论了金融营销的理论和管理意义。
{"title":"The Effects of User Generated Content and Firm Generated Content on Millennials’ Purchase Intention of Shariah-Compliant Stocks","authors":"Feroz De Costa","doi":"10.17576/pengurusan-2021-62-03","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-03","url":null,"abstract":"The goal of this study is to understand how digital content marketing influences online share purchase intentions. The specific objective of this study is to determine the effect of user generated content and firm generated content on millennials’ purchase intention of online shares. The data for this study were collected using a convenience sampling approach from 308 valid online questionnaires in Malaysia and analysed using the partial least squares structural equation modelling technique (PLS-SEM). According to the findings of this study, both user-generated and firm-generated contents have a positive impact on brand attitude. The results of applying the theory of reasoned action revealed a counterintuitive result to earlier research whereby user generated content has no direct effect on the purchase intention of online stocks. Theoretical and managerial implications of financial marketing are discussed.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43346752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Integration of Logic Model in Business Plan Simulation Approach for Effective Entrepreneurial Learning 整合逻辑模型的商业计划模拟方法,促进有效的创业学习
Q3 Business, Management and Accounting Pub Date : 2021-09-01 DOI: 10.17576/pengurusan-2021-62-12
M. Guzairy, Abd Ghani, Norhidayah Mohammad
Entrepreneurship education plays a vital role in entrepreneurship development. Risk-taking, creative problem-solving, social involvement, and role-playing should all be part of entrepreneurial learning. The logic model was used to evaluate business simulation. Efficacy and self-control can be improved in real-life situations by students. This research aims to find the integration of the logic model that contributes to effective entrepreneurial learning. We conducted a sample of 272 students taking a business plan simulation as part of entrepreneurial learning. PLS structural equation modelling was used to evaluate the logic model. The study found that there was a significant relationship between the input (student characteristics, lecturer characteristics, and simulation content) and the output (learning effectiveness), with the process of as a mediator (experiential learning). However, this research was limited to a selected university and students of an entrepreneurship course. The business plan simulation is also limited to offline use, which is based on VBA Excel. The research highlights the need for business simulations as an exercise and training for future business planning. Experiential learning is a factor that facilitates learning in a simulated environment. This study’s findings also have practical consequences for future entrepreneurs and managers.
创业教育在创业发展中发挥着至关重要的作用。冒险、创造性解决问题、社会参与和角色扮演都应该是创业学习的一部分。该逻辑模型用于评估业务模拟。学生可以在现实生活中提高效率和自制力。本研究旨在寻找有助于有效创业学习的逻辑模型的整合。我们对272名学生进行了抽样调查,将商业计划模拟作为创业学习的一部分。采用PLS结构方程模型对逻辑模型进行了评价。研究发现,输入(学生特征、讲师特征和模拟内容)和输出(学习效果)之间存在显著关系,过程是中介(体验式学习)。然而,这项研究仅限于一所选定的大学和一门创业课程的学生。商业计划模拟也仅限于离线使用,它基于VBA Excel。这项研究强调了商业模拟作为未来商业规划的练习和培训的必要性。体验式学习是促进在模拟环境中学习的一个因素。这项研究的发现也对未来的企业家和管理者产生了实际影响。
{"title":"The Integration of Logic Model in Business Plan Simulation Approach for Effective Entrepreneurial Learning","authors":"M. Guzairy, Abd Ghani, Norhidayah Mohammad","doi":"10.17576/pengurusan-2021-62-12","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-12","url":null,"abstract":"Entrepreneurship education plays a vital role in entrepreneurship development. Risk-taking, creative problem-solving, social involvement, and role-playing should all be part of entrepreneurial learning. The logic model was used to evaluate business simulation. Efficacy and self-control can be improved in real-life situations by students. This research aims to find the integration of the logic model that contributes to effective entrepreneurial learning. We conducted a sample of 272 students taking a business plan simulation as part of entrepreneurial learning. PLS structural equation modelling was used to evaluate the logic model. The study found that there was a significant relationship between the input (student characteristics, lecturer characteristics, and simulation content) and the output (learning effectiveness), with the process of as a mediator (experiential learning). However, this research was limited to a selected university and students of an entrepreneurship course. The business plan simulation is also limited to offline use, which is based on VBA Excel. The research highlights the need for business simulations as an exercise and training for future business planning. Experiential learning is a factor that facilitates learning in a simulated environment. This study’s findings also have practical consequences for future entrepreneurs and managers.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44104451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Strategies for Managing Endowment Funds: Case Studies of Selected Malaysian Public Universities 捐赠基金管理策略——以马来西亚公立大学为例
Q3 Business, Management and Accounting Pub Date : 2021-09-01 DOI: 10.17576/pengurusan-2021-62-02
{"title":"Strategies for Managing Endowment Funds: Case Studies of Selected Malaysian Public Universities","authors":"","doi":"10.17576/pengurusan-2021-62-02","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-02","url":null,"abstract":"","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49305564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Quantifying the Attitudes of Turkish Young Generation Toward Online Advertising 量化土耳其年轻一代对在线广告的态度
Q3 Business, Management and Accounting Pub Date : 2021-09-01 DOI: 10.17576/pengurusan-2021-62-05
Uuml Özen, Dael Fares Abdulhafidh stün
Pada masa kini, pengiklanan dalam talian adalah perniagaan yang berkembang. Sifat dan jenis iklan telah berubah selari dengan kemajuan teknologi Internet. Setiap syarikat menggunakan pelbagai jenis iklan untuk mendekati pelanggan mereka. Kajian ini memberi tumpuan kepada aspek pandangan pengguna Internet terhadap iklan atas talian. Oleh itu, kajian ini mencadangkan satu model dengan empat pemboleh ubah utama yang memberi pengaruh kepada sikap pelanggan terhadap iklan atas talian. Keempat-empat pemboleh ubah ini adalah kredibiliti, hiburan, maklumat dan kejengkelan. Sebagai tambahan kepada peningkatan peluang bagi syarikat dan institusi untuk menerima iklan mereka oleh pengguna. Responden kajian yang terlibat adalah pelajar universiti di Turki. Data dikumpulkan melalui kaedah tinjauan menggunakan soal selidik. Sebanyak 602 respons yang sah digunakan untuk analisis data. Data dianalisis dengan perisian SPSS dan SmartPLS 3. Hasil analisis data menunjukkan bahawa keempat-empat hipotesis tersebut diterima. Kebanyakan responden merasakan jenis iklan yang disenaraikan memberi gangguan dan iklan atas talian dilihat secara negatif. Melalui hasil kajian ini, sektor pemerintah dapat memantau iklan, memastikan kesejahteraan pengguna, membuat undang-undang sesuai dengan apa yang memenuhi keperluan dan kebijakan pemerintah. Di samping itu, kajian ini akan membantu syarikat dan institusi untuk meningkatkan peluang untuk menerima iklan mereka oleh pengguna.Alternate :Online advertising is a growing business. Owing to the advances in Internet technology, the nature and types of advertisements (hereinafter, "ads") have changed. Many companies use different types of advertising to reach their customers. This paper shows how Internet users perceive online advertising. The findings are meant to help companies and institutions develop effective ads that appeal to consumers. Moreover, the study proposes an extended model for the main variables that affect customers ' attitudes toward online advertising. The four variables are credibility, entertainment, informativeness, and irritation. The study was conducted on a sample of Turkish university students. The data were collected via a survey that was administered to participants, and 602 valid responses were used for data analysis. The data were analyzed using SPSS and SmartPLS 3 software. Results revealed that the four hypotheses were supported. Specifically, most users find that the listed types of ads disturb them. Online advertising was negatively perceived by study participants. Through the outcome of this study, the governmental sectors can monitor advertisements, ensure the welfare of users, legislate laws according to what meets the government's needs and policies. In addition, the study will help companies and institutions to increase the opportunities to accept their advertisements by consumers.
现在,在线广告是一项蓬勃发展的业务。随着互联网技术的进步,广告的性质和类型也发生了变化。每家公司都使用各种类型的广告来接近他们的客户。这项研究的重点是互联网用户对网络广告的看法。因此,本研究提出了一个具有四个主要变量的单一模型,这些变量会影响在线广告中的客户行为。这四个变量是可信度、娱乐性、信息和愤怒。此外,还增加了公司和机构接收用户广告的机会。参与调查的是土耳其的大学生。使用使用检查的检查方法来收集数据。多达602个有效响应被用于数据分析。数据分析采用SPSS和SmartPLS3软件。数据分析表明,这四个假设是可以接受的。大多数受访者认为所列出的广告会造成干扰,网上广告也会受到负面影响。通过这项研究,政府部门可以监控广告,确保用户福利,制定符合政府需求和政策的法律。此外,这项研究将帮助公司和机构增加用户接收广告的机会。备选方案:在线广告是一项不断增长的业务。由于互联网技术的进步,广告(以下简称“广告”)的性质和类型发生了变化。许多公司使用不同类型的广告来接触他们的客户。本文展示了互联网用户如何看待网络广告。这些发现旨在帮助公司和机构开发吸引消费者的有效广告。此外,该研究还为影响消费者对在线广告态度的主要变量提出了一个扩展模型。四个变量是可信度、娱乐性、信息性和刺激性。这项研究是以土耳其大学生为样本进行的。数据是通过对参与者进行的调查收集的,602份有效回复用于数据分析。使用SPSS和SmartPLS3软件对数据进行分析。结果表明,这四个假设得到了支持。具体来说,大多数用户发现列出的广告类型会干扰他们。研究参与者对网络广告持负面看法。通过这项研究的结果,政府部门可以监控广告,确保用户的福利,并根据政府的需求和政策制定法律。此外,这项研究将帮助公司和机构增加消费者接受其广告的机会。
{"title":"Quantifying the Attitudes of Turkish Young Generation Toward Online Advertising","authors":"Uuml Özen, Dael Fares Abdulhafidh stün","doi":"10.17576/pengurusan-2021-62-05","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-05","url":null,"abstract":"Pada masa kini, pengiklanan dalam talian adalah perniagaan yang berkembang. Sifat dan jenis iklan telah berubah selari dengan kemajuan teknologi Internet. Setiap syarikat menggunakan pelbagai jenis iklan untuk mendekati pelanggan mereka. Kajian ini memberi tumpuan kepada aspek pandangan pengguna Internet terhadap iklan atas talian. Oleh itu, kajian ini mencadangkan satu model dengan empat pemboleh ubah utama yang memberi pengaruh kepada sikap pelanggan terhadap iklan atas talian. Keempat-empat pemboleh ubah ini adalah kredibiliti, hiburan, maklumat dan kejengkelan. Sebagai tambahan kepada peningkatan peluang bagi syarikat dan institusi untuk menerima iklan mereka oleh pengguna. Responden kajian yang terlibat adalah pelajar universiti di Turki. Data dikumpulkan melalui kaedah tinjauan menggunakan soal selidik. Sebanyak 602 respons yang sah digunakan untuk analisis data. Data dianalisis dengan perisian SPSS dan SmartPLS 3. Hasil analisis data menunjukkan bahawa keempat-empat hipotesis tersebut diterima. Kebanyakan responden merasakan jenis iklan yang disenaraikan memberi gangguan dan iklan atas talian dilihat secara negatif. Melalui hasil kajian ini, sektor pemerintah dapat memantau iklan, memastikan kesejahteraan pengguna, membuat undang-undang sesuai dengan apa yang memenuhi keperluan dan kebijakan pemerintah. Di samping itu, kajian ini akan membantu syarikat dan institusi untuk meningkatkan peluang untuk menerima iklan mereka oleh pengguna.Alternate :Online advertising is a growing business. Owing to the advances in Internet technology, the nature and types of advertisements (hereinafter, \"ads\") have changed. Many companies use different types of advertising to reach their customers. This paper shows how Internet users perceive online advertising. The findings are meant to help companies and institutions develop effective ads that appeal to consumers. Moreover, the study proposes an extended model for the main variables that affect customers ' attitudes toward online advertising. The four variables are credibility, entertainment, informativeness, and irritation. The study was conducted on a sample of Turkish university students. The data were collected via a survey that was administered to participants, and 602 valid responses were used for data analysis. The data were analyzed using SPSS and SmartPLS 3 software. Results revealed that the four hypotheses were supported. Specifically, most users find that the listed types of ads disturb them. Online advertising was negatively perceived by study participants. Through the outcome of this study, the governmental sectors can monitor advertisements, ensure the welfare of users, legislate laws according to what meets the government's needs and policies. In addition, the study will help companies and institutions to increase the opportunities to accept their advertisements by consumers.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46139578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Perceived Risk and Trust in Purchase Intention towards Generic Drugs in Malaysia 马来西亚仿制药购买意愿的感知风险与信任
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-02
{"title":"Perceived Risk and Trust in Purchase Intention towards Generic Drugs in Malaysia","authors":"","doi":"10.17576/pengurusan-2021-61-02","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-61-02","url":null,"abstract":"","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67408483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Keupayaan Pelaksanaan Inovasi Produk dalam Program Homestay di Semenanjung Malaysia 马来西亚寄宿家庭项目中的产品创新努力
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-09
{"title":"Keupayaan Pelaksanaan Inovasi Produk dalam Program Homestay di Semenanjung Malaysia","authors":"","doi":"10.17576/pengurusan-2021-61-09","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-61-09","url":null,"abstract":"","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67408555","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Influence of Spiritual Brand Attributes Towards the Corporate Brand Image of Islamic Banking Institutions in Malaysia 精神品牌属性对马来西亚伊斯兰银行机构企业品牌形象的影响
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-03
Siti Ngayesah, Ab Hamid, Wan Jamaliah, Wan Jusoh, Suharni Maulan
Incorporation of religious and spiritual values distinguishes the Islamic banking institution from its conventional counterpart. Yet, only a few studies concentrated to connect the spiritual aspects of Islamic banks with customers’ perceived image. This study attempts to determine the relationship of spiritual brand attributes, corporate brand image, and customer loyalty towards Islamic banking institutions in Malaysia. 499 questionnaires were administered and analysed using the Partial Least Square-Structural Equation Modeling technique. The findings indicate that ethics, corporate social responsibility, and beliefs are significant factors in influencing customers’ perception towards the corporate brand image of Islamic bank. In addition, corporate brand image is also significant in influencing loyalty. The study provides empirical evidence on the effects of a less investigated construct which is spiritual brand attribute towards image.
宗教和精神价值观的结合使伊斯兰银行机构区别于传统银行机构。然而,只有少数研究集中于将伊斯兰银行的精神方面与客户的感知形象联系起来。本研究试图确定马来西亚伊斯兰银行机构的精神品牌属性、企业品牌形象和客户忠诚度之间的关系。使用偏最小二乘结构方程建模技术对499份问卷进行了管理和分析。研究发现,道德、企业社会责任和信仰是影响客户对伊斯兰银行企业品牌形象感知的重要因素。此外,企业品牌形象对忠诚度的影响也很显著。本研究为研究较少的精神品牌属性对形象的影响提供了实证证据。
{"title":"The Influence of Spiritual Brand Attributes Towards the Corporate Brand Image of Islamic Banking Institutions in Malaysia","authors":"Siti Ngayesah, Ab Hamid, Wan Jamaliah, Wan Jusoh, Suharni Maulan","doi":"10.17576/pengurusan-2021-61-03","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-61-03","url":null,"abstract":"Incorporation of religious and spiritual values distinguishes the Islamic banking institution from its conventional counterpart. Yet, only a few studies concentrated to connect the spiritual aspects of Islamic banks with customers’ perceived image. This study attempts to determine the relationship of spiritual brand attributes, corporate brand image, and customer loyalty towards Islamic banking institutions in Malaysia. 499 questionnaires were administered and analysed using the Partial Least Square-Structural Equation Modeling technique. The findings indicate that ethics, corporate social responsibility, and beliefs are significant factors in influencing customers’ perception towards the corporate brand image of Islamic bank. In addition, corporate brand image is also significant in influencing loyalty. The study provides empirical evidence on the effects of a less investigated construct which is spiritual brand attribute towards image.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67408080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
The Mediating Role of Independence in the Relationship between Auditors’ Conscientiousness & Openness and Professional Skepticism 独立性在审计师严谨性、公开性与职业怀疑关系中的中介作用
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-10
Peranan Pengantara, Kemerdekaan dalam Hubungan antara Kesaksian, Keterbukaan dan, Skeptisisme, Febrina Yahya, Andi Ina, Yustina, Hadi Mahmudah
Auditors are encouraged to assess the fraud factor in audit planning, maintain skepticism during the audit, and assess the nature, timing, and extent of the audit procedures. The purpose of this study is to examine conscientiousness and openness to the experience of professional skepticism with independence as a mediating variable. The method used was a survey in a public accounting firm. All hypotheses in this research were supported. Both personalities of conscientiousness and openness to experience have a positive influence on professional skepticism. Thus, auditor independence positively relates to professional skepticism. The results demonstrated that auditor independence partially mediates the relationships of conscientiousness and openness to the experience of professional skepticism. The findings reveal that both personalities stimulate auditor independence, which lead to enhance professional skepticism.
鼓励审计师在审计计划中评估舞弊因素,在审计过程中保持怀疑态度,并评估审计程序的性质、时间和范围。本研究的目的是以独立性为中介变量,考察专业怀疑经验的严谨性和开放性。使用的方法是在一家公共会计事务所进行调查。本研究的所有假设均得到支持。尽责性人格和经验开放性人格都对职业怀疑主义有正向影响。因此,审计师独立性与职业怀疑正相关。结果表明,审计师独立性部分中介尽责性和开放性对专业怀疑经验的关系。研究结果表明,这两种性格都会刺激审计师的独立性,从而导致职业怀疑主义的增强。
{"title":"The Mediating Role of Independence in the Relationship between Auditors’ Conscientiousness & Openness and Professional Skepticism","authors":"Peranan Pengantara, Kemerdekaan dalam Hubungan antara Kesaksian, Keterbukaan dan, Skeptisisme, Febrina Yahya, Andi Ina, Yustina, Hadi Mahmudah","doi":"10.17576/pengurusan-2021-61-10","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-61-10","url":null,"abstract":"Auditors are encouraged to assess the fraud factor in audit planning, maintain skepticism during the audit, and assess the nature, timing, and extent of the audit procedures. The purpose of this study is to examine conscientiousness and openness to the experience of professional skepticism with independence as a mediating variable. The method used was a survey in a public accounting firm. All hypotheses in this research were supported. Both personalities of conscientiousness and openness to experience have a positive influence on professional skepticism. Thus, auditor independence positively relates to professional skepticism. The results demonstrated that auditor independence partially mediates the relationships of conscientiousness and openness to the experience of professional skepticism. The findings reveal that both personalities stimulate auditor independence, which lead to enhance professional skepticism.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67408566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Women Entrepreneurial Career Maturity towards Success of Business in Semarang, Indonesi 印尼三宝垄女性创业事业走向成功
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-04
{"title":"Women Entrepreneurial Career Maturity towards Success of Business in Semarang, Indonesi","authors":"","doi":"10.17576/pengurusan-2021-61-04","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-61-04","url":null,"abstract":"","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67408184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Penggunaan Media Sosial di Tempat Kerja dan Tingkah Laku Inovatif Pekerja dalam Kalangan Milenial 在工作中使用社交媒体和千年链中的创新工作者水平
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-08
{"title":"Penggunaan Media Sosial di Tempat Kerja dan Tingkah Laku Inovatif Pekerja dalam Kalangan Milenial","authors":"","doi":"10.17576/pengurusan-2021-61-08","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-61-08","url":null,"abstract":"","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67408547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
期刊
Jurnal Pengurusan
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1