Pub Date : 2017-10-30DOI: 10.19030/JABR.V33I6.10045
Sung-Joan Park
This study examines the relationship between corporate socially responsible (CSR) activities and tax avoidance using residual book-tax differences (BTD), year residual BTD and total BTD. Using a sample of 1,148 publicly listed Korean firms on Korean Stock Exchange (KSE) covering periods between 2004 and 2009 it finds that the firms with higher CSR activities are less likely to avoid taxes regardless which proxy of tax avoidance is used. This finding is confirmed with two stage least square (2SLS) method after accounting for endogeneity of CSR. It also tests how seven different CSR activities affect tax avoidance, and finds that social services, satisfaction of employees and contributions to economic development are negatively related to tax avoidance. Overall, the empirical results of this paper support the previous studies arguing the negative relationship between tax avoidance and CSR.
{"title":"Corporate Social Responsibility And Tax Avoidance: Evidence From Korean Firms","authors":"Sung-Joan Park","doi":"10.19030/JABR.V33I6.10045","DOIUrl":"https://doi.org/10.19030/JABR.V33I6.10045","url":null,"abstract":"This study examines the relationship between corporate socially responsible (CSR) activities and tax avoidance using residual book-tax differences (BTD), year residual BTD and total BTD. Using a sample of 1,148 publicly listed Korean firms on Korean Stock Exchange (KSE) covering periods between 2004 and 2009 it finds that the firms with higher CSR activities are less likely to avoid taxes regardless which proxy of tax avoidance is used. This finding is confirmed with two stage least square (2SLS) method after accounting for endogeneity of CSR. It also tests how seven different CSR activities affect tax avoidance, and finds that social services, satisfaction of employees and contributions to economic development are negatively related to tax avoidance. Overall, the empirical results of this paper support the previous studies arguing the negative relationship between tax avoidance and CSR.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1059-1068"},"PeriodicalIF":0.0,"publicationDate":"2017-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44348357","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}
Pub Date : 2017-09-05DOI: 10.19030/jabr.v33i5.10026
I. Ghozali
{"title":"The Role of Religious Control In Dysfunctional Audit Behavior: An Empirical Study Of Auditors Of Public Accounting Firm In Indonesia","authors":"I. Ghozali","doi":"10.19030/jabr.v33i5.10026","DOIUrl":"https://doi.org/10.19030/jabr.v33i5.10026","url":null,"abstract":"","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1047"},"PeriodicalIF":0.0,"publicationDate":"2017-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47004901","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}
Pub Date : 2017-08-31DOI: 10.19030/JABR.V33I5.10022
Seng Ratny, Arif Mohammad Arshad, G. Tian
The aim of this paper is to analyse the literature regarding the association between service-driven market orientation and innovation in service organizations as well as create conceptual framework about this relationship. Scholars have suggested that the service firms implementing service-driven market orientation can perform significantly better than traditional market-orientation and become increasingly aware of market demands better than their competitors. The service firms need to react quickly and effectively to changing customers’ demands. Bring in the service-driven market orientation model for service sector leads to critical advantages and particularly their benefits on service innovation. The recent work examined the market orientation-innovation relationship regarding the service industries. An examination regarding the market orientation in service organization is presented along with the conceptual framework and conceptual model is recommended .
{"title":"The Effect Of Service-Driven Market Orientation On Service Innovation: Literature Review And New Research Framework","authors":"Seng Ratny, Arif Mohammad Arshad, G. Tian","doi":"10.19030/JABR.V33I5.10022","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10022","url":null,"abstract":"The aim of this paper is to analyse the literature regarding the association between service-driven market orientation and innovation in service organizations as well as create conceptual framework about this relationship. Scholars have suggested that the service firms implementing service-driven market orientation can perform significantly better than traditional market-orientation and become increasingly aware of market demands better than their competitors. The service firms need to react quickly and effectively to changing customers’ demands. Bring in the service-driven market orientation model for service sector leads to critical advantages and particularly their benefits on service innovation. The recent work examined the market orientation-innovation relationship regarding the service industries. An examination regarding the market orientation in service organization is presented along with the conceptual framework and conceptual model is recommended .","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"999"},"PeriodicalIF":0.0,"publicationDate":"2017-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42424431","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}
Pub Date : 2017-08-31DOI: 10.19030/JABR.V33I5.10024
Tarmizi Achmad, F. Faisal, M. B. Ulum
The objective of this study is to investigate how the quality of assurance statement varies among the different assurance providers (accounting versus non-accounting firms). The sample consists of one hundred thirty-five of Fortune Global 500 companies for the year 2014. Independent sample t-test is used to determine how the quality of assurance statement differs among various assurance providers. The result shows that accounting firms still dominate the sustainability report assurance market (75.56 per cent), while non-accounting firms is 24.44 per cent. However, in terms of quality score of assurance statement, nonaccounting assurance providers (consultant) value higher than accounting firms for all aspects of report content (reporting format, assurance procedures and recommendations and opinion). The implication of this finding suggests that the company not only to consider the reputation of the assurance provider, but the more important thing is competence and expertise in the field of sustainability reporting. Despite the growing interest research in assurance, this study is one of the few studies that measure assurance quality by content analysis.
{"title":"Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune Global 500 Companies","authors":"Tarmizi Achmad, F. Faisal, M. B. Ulum","doi":"10.19030/JABR.V33I5.10024","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10024","url":null,"abstract":"The objective of this study is to investigate how the quality of assurance statement varies among the different \u0000assurance providers (accounting versus non-accounting firms). The sample consists of one hundred thirty-five of \u0000Fortune Global 500 companies for the year 2014. Independent sample t-test is used to determine how the quality of \u0000assurance statement differs among various assurance providers. \u0000The result shows that accounting firms still dominate the sustainability report assurance market (75.56 per cent), \u0000while non-accounting firms is 24.44 per cent. However, in terms of quality score of assurance statement, nonaccounting \u0000assurance providers (consultant) value higher than accounting firms for all aspects of report content \u0000(reporting format, assurance procedures and recommendations and opinion). \u0000The implication of this finding suggests that the company not only to consider the reputation of the assurance \u0000provider, but the more important thing is competence and expertise in the field of sustainability reporting. Despite \u0000the growing interest research in assurance, this study is one of the few studies that measure assurance quality by \u0000content analysis.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1023"},"PeriodicalIF":0.0,"publicationDate":"2017-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45745086","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}
Pub Date : 2017-08-31DOI: 10.19030/JABR.V33I5.10025
A. Chung, Manseek Choi
Research and Development (R&D) expenditure is one of the most essential factors for firm’s sustainable growth. Business strategy describes long-term business planning of a company, and chosen business strategy will have a significant impact on the financial status and performance of a firm. This study examines whether the business strategy affects the association between R&D and firm performance, defined as earnings persistence, earnings growth, and firm value. Like Jermias (2008), product differentiation and cost leadership strategies are classified by the cluster analysis using three ratios: R&D intensity, asset turnover, and profit margin ratio. Our findings are as follows. (1) the effect of R&D expenditure on earnings persistence according to the business strategy appeared to be almost insignificant. (2) the effects of R&D expenditure on earnings growth up to three consecutive years are stronger in firms with product differentiation strategy than in firms with cost leadership strategy. These results indicate that R&D are more important and have greater impacts on future performance for product differentiation firms than for cost leadership firms. (3) R&D expenditure of product differentiation firms are more closely related to the firm value than R&D expenditure of cost leadership firms. The results of this study will be useful to practitioners when they are making R&D-related decisions based on their business planning. Also, this study provides useful empirical results to financial analysts and accounting academics when they are analyzing profitability and firm value.
{"title":"The Effects Of Business Strategy On The Association Between R&D Expenditure And Future Firm Performance","authors":"A. Chung, Manseek Choi","doi":"10.19030/JABR.V33I5.10025","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10025","url":null,"abstract":"Research and Development (R&D) expenditure is one of the most essential factors for firm’s sustainable growth. Business strategy describes long-term business planning of a company, and chosen business strategy will have a significant impact on the financial status and performance of a firm. This study examines whether the business strategy affects the association between R&D and firm performance, defined as earnings persistence, earnings growth, and firm value. Like Jermias (2008), product differentiation and cost leadership strategies are classified by the cluster analysis using three ratios: R&D intensity, asset turnover, and profit margin ratio. \u0000Our findings are as follows. (1) the effect of R&D expenditure on earnings persistence according to the business strategy appeared to be almost insignificant. (2) the effects of R&D expenditure on earnings growth up to three consecutive years are stronger in firms with product differentiation strategy than in firms with cost leadership strategy. These results indicate that R&D are more important and have greater impacts on future performance for product differentiation firms than for cost leadership firms. (3) R&D expenditure of product differentiation firms are more closely related to the firm value than R&D expenditure of cost leadership firms. The results of this study will be useful to practitioners when they are making R&D-related decisions based on their business planning. Also, this study provides useful empirical results to financial analysts and accounting academics when they are analyzing profitability and firm value.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1035-1046"},"PeriodicalIF":0.0,"publicationDate":"2017-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47737039","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}
Pub Date : 2017-08-31DOI: 10.19030/JABR.V33I5.10023
Bilal Anwar, Zhongdong Xiao, M. Fiaz, Amir Ikram, Muhammad Younas
Leader’s personality considerably influences the behavior of employees and is perhaps one of the most important predictor of their job performance. The purpose of the study was to evaluate the personality-performance paradigm in the context of emerging economies. Personality was assessed through big five traits, namely openness to experience, conscientiousness, extraversion, agreeableness and neuroticism. While task performance attribute of job performance was considered as dependent variable. Stratified sampling technique was deployed to gather data from 149 SMEs belonging to diversified business sectors operating in the industrial city of Gujranwala, Pakistan. Cronbach’s alpha test endorsed the consistency of survey questionnaire, and multiple regression analysis was used to test hypotheses. All of the personality traits, with the exception of neuroticism, are found to be valid predictors of employee job performance, though the degree and significance of correlation varies. The study contributes to the enhanced understanding of the personality-performance relationship and highlights the desirable personality inventories of potential leaders and entrepreneurs. Broader practical implications and recommendations for future research bring the discussion to the close.
{"title":"Are Leaders’ Personality Traits Imperative For Employees’ Job Performance? The Context Of An Emerging Economy","authors":"Bilal Anwar, Zhongdong Xiao, M. Fiaz, Amir Ikram, Muhammad Younas","doi":"10.19030/JABR.V33I5.10023","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10023","url":null,"abstract":"Leader’s personality considerably influences the behavior of employees and is perhaps one of the most important predictor of their job performance. The purpose of the study was to evaluate the personality-performance paradigm in the context of emerging economies. Personality was assessed through big five traits, namely openness to experience, conscientiousness, extraversion, agreeableness and neuroticism. While task performance attribute of job performance was considered as dependent variable. Stratified sampling technique was deployed to gather data from 149 SMEs belonging to diversified business sectors operating in the industrial city of Gujranwala, Pakistan. Cronbach’s alpha test endorsed the consistency of survey questionnaire, and multiple regression analysis was used to test hypotheses. All of the personality traits, with the exception of neuroticism, are found to be valid predictors of employee job performance, though the degree and significance of correlation varies. The study contributes to the enhanced understanding of the personality-performance relationship and highlights the desirable personality inventories of potential leaders and entrepreneurs. Broader practical implications and recommendations for future research bring the discussion to the close.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1013-1022"},"PeriodicalIF":0.0,"publicationDate":"2017-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44325720","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}
Pub Date : 2017-08-31DOI: 10.19030/jabr.v33i5.10021
Yong-sang Woo
A loan guarantee occurs when a company guarantees payment of an affiliate’s loan. Conflicting arguments regarding loan guarantees provided to affiliates have prevailed. First, some suggest that loan guarantees provided to affiliates would decrease firm value because they are contingent liabilities (Shim, 1996; Berkman, Cole & Fu, 2009). Second, others suggest firm value is high when the amount of loan guarantees provided to affiliates is large because loan guarantees would be regarded as a positive indicator of future cash flow (Lee, 2005). The purpose of this study was to present additional empirical evidence of these arguments. The result of this study showed that cost of debt is high when the amount of loan guarantees provided to affiliates is large. This result indicates that creditors demand higher risk premiums when the amount of loan guarantees provided to affiliates is large because they regard loan guarantees as contingent liabilities. Therefore, this result supports the assertion that loan guarantees decrease firm value.
{"title":"The Effect Of Affiliate Loan Guarantees On Cost Of Debt: Evidence From Korea","authors":"Yong-sang Woo","doi":"10.19030/jabr.v33i5.10021","DOIUrl":"https://doi.org/10.19030/jabr.v33i5.10021","url":null,"abstract":"A loan guarantee occurs when a company guarantees payment of an affiliate’s loan. Conflicting arguments regarding loan guarantees provided to affiliates have prevailed. First, some suggest that loan guarantees provided to affiliates would decrease firm value because they are contingent liabilities (Shim, 1996; Berkman, Cole & Fu, 2009). Second, others suggest firm value is high when the amount of loan guarantees provided to affiliates is large because loan guarantees would be regarded as a positive indicator of future cash flow (Lee, 2005). The purpose of this study was to present additional empirical evidence of these arguments. The result of this study showed that cost of debt is high when the amount of loan guarantees provided to affiliates is large. This result indicates that creditors demand higher risk premiums when the amount of loan guarantees provided to affiliates is large because they regard loan guarantees as contingent liabilities. Therefore, this result supports the assertion that loan guarantees decrease firm value.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"993"},"PeriodicalIF":0.0,"publicationDate":"2017-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41552707","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}
Pub Date : 2017-08-30DOI: 10.19030/JABR.V33I5.10018
Gyeonghwan Lee, Myeong-Ju Lee, Yoonhwan Sohn
This study examines the relationship between high-performance work systems (HPWS) and organizational performance and how the relationship differs by type of communication within organizations. Using data on publicly traded manufacturing firms in Korea from the Human Capital Corporate Panel survey, we find that HPWS are positively related to organizational performance, and importantly, this relationship varies by the level of vertical and horizontal communication. The positive effect of HPWS on organizational performance is more apparent when vertical and horizontal communications are relatively high. These results emphasize the role of internal communication as an important organizational context for the implementation of HPWS.
{"title":"High-Performance Work Systems And Firm Performance: Moderating Effects Of Organizational Communication","authors":"Gyeonghwan Lee, Myeong-Ju Lee, Yoonhwan Sohn","doi":"10.19030/JABR.V33I5.10018","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10018","url":null,"abstract":"This study examines the relationship between high-performance work systems (HPWS) and organizational performance and how the relationship differs by type of communication within organizations. Using data on publicly traded manufacturing firms in Korea from the Human Capital Corporate Panel survey, we find that HPWS are positively related to organizational performance, and importantly, this relationship varies by the level of vertical and horizontal communication. The positive effect of HPWS on organizational performance is more apparent when vertical and horizontal communications are relatively high. These results emphasize the role of internal communication as an important organizational context for the implementation of HPWS.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"951-962"},"PeriodicalIF":0.0,"publicationDate":"2017-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41540523","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}
Pub Date : 2017-08-30DOI: 10.19030/JABR.V33I5.10016
H. Yanto, Arief Yulianto, L. K. Sebayang, Fian Mulyaga
In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This limitation may be caused, among other things, by the fact that SMEs’ financial statements have not complied with Accounting Standards without Public Accountability (SAK ETAP). The study aims at identifying antecedents of SAK ETAP implementation as well as formulating strategies to improve its implementation in SMEs. Five important antecedents of SAK ETAP implementation are organizational culture, education, exposure, age, and scale. Therefore, developing organizational culture by increasing SMEs’ exposure on socialization and training is a promising strategy. There is also a need for more intensive cooperation of various parties such as government, Institute of Indonesian Chartered Accountants (IAI), universities, SME association, and NGOs to improve both SMEs’ compliance with SAK ETAP and organizational culture. In addition, mobilization of academic staffs and accounting students to facilitate the implementation of SAK ETAP is worth-trying.
{"title":"Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case Of Indonesian SMEs","authors":"H. Yanto, Arief Yulianto, L. K. Sebayang, Fian Mulyaga","doi":"10.19030/JABR.V33I5.10016","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10016","url":null,"abstract":"In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This limitation may be caused, among other things, by the fact that SMEs’ financial statements have not complied with Accounting Standards without Public Accountability (SAK ETAP). The study aims at identifying antecedents of SAK ETAP implementation as well as formulating strategies to improve its implementation in SMEs. Five important antecedents of SAK ETAP implementation are organizational culture, education, exposure, age, and scale. Therefore, developing organizational culture by increasing SMEs’ exposure on socialization and training is a promising strategy. There is also a need for more intensive cooperation of various parties such as government, Institute of Indonesian Chartered Accountants (IAI), universities, SME association, and NGOs to improve both SMEs’ compliance with SAK ETAP and organizational culture. In addition, mobilization of academic staffs and accounting students to facilitate the implementation of SAK ETAP is worth-trying.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"929-940"},"PeriodicalIF":0.0,"publicationDate":"2017-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46635011","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}
Pub Date : 2017-08-30DOI: 10.19030/JABR.V33I5.10017
D. Varshney, N. K. Varshney
The individual’s ability to complete the given task effectively can be termed as Self-efficacy. Employee performance is examined about outcomes and behavior. Job performance determines the quality as well as the quantity accomplished by employees over a period. Trust has been widely used as a mediating variable in previous research and has been found to exhibit positive mediating effects on the variables. In our research, we have investigated the factors (Team-self-efficacy and trust) affecting the project team members’ job performance. We have conducted a study to collect data and test the model proposed on 155 respondents (project team members) of a large construction company at Saudi Arabia. The findings demonstrated that trust partially mediated the relationship between the team job performance and self-efficacy. Additionally, significant positive correlations between the variables were found. There have been several studies examining the variables as discussed in the paper. However, there is a paucity of research on small groups like the project teams worldwide. The significance of the results and future research directions were analyzed and discussed. The importance of the results and directions for future research were also put forward.
{"title":"Measuring The Impact Of Trust On Job Performance And Self-Efficacy In A Project: Evidence From Saudi Arabia","authors":"D. Varshney, N. K. Varshney","doi":"10.19030/JABR.V33I5.10017","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10017","url":null,"abstract":"The individual’s ability to complete the given task effectively can be termed as Self-efficacy. Employee performance is examined about outcomes and behavior. Job performance determines the quality as well as the quantity accomplished by employees over a period. Trust has been widely used as a mediating variable in previous research and has been found to exhibit positive mediating effects on the variables. In our research, we have investigated the factors (Team-self-efficacy and trust) affecting the project team members’ job performance. We have conducted a study to collect data and test the model proposed on 155 respondents (project team members) of a large construction company at Saudi Arabia. The findings demonstrated that trust partially mediated the relationship between the team job performance and self-efficacy. Additionally, significant positive correlations between the variables were found. There have been several studies examining the variables as discussed in the paper. However, there is a paucity of research on small groups like the project teams worldwide. The significance of the results and future research directions were analyzed and discussed. The importance of the results and directions for future research were also put forward.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"941"},"PeriodicalIF":0.0,"publicationDate":"2017-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42372561","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}
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