Pub Date : 2020-11-29DOI: 10.14414/jebav.v23i2.2326
N. Eny, Ratna Mappanyukki
This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collection was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the interaction of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.
{"title":"Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment","authors":"N. Eny, Ratna Mappanyukki","doi":"10.14414/jebav.v23i2.2326","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2326","url":null,"abstract":"This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collection was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the interaction of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128231039","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 : 2020-11-28DOI: 10.14414/jebav.v23i2.2303
Euis Eti Sumiyati
This study aims to determine the factors that influence manufacturing exports in Indonesia. This study uses time-series data with 40 data observations starting from the 1st quarter of 2010 to the 4th quarter of 2019. This study's analysis method is the vector error correction model (VECM), which can dynamically describe the shortterm and long-term effects. Export determinants to be examined are inflation, the rupiah exchange rate, Gross Domestic Product (GDP), and Foreign Direct Investment (FDI). This study indicates that inflation at lag 1 harms manufactured exports both in the short and long term. Furthermore, GDP has a positive effect on manufacturing exports in the short run at lag 1 and lag 2, while in the long run, GDP has a positive effect only on lag 1. Meanwhile, the exchange rate and FDI factors did not affect manufactured exports, both in the short and long term. This study implies that inflation and GDP are essential factors in designing policies to increase exports in Indonesia, including exports of manufactured products.
{"title":"Factors Affecting Manufacturing Exports","authors":"Euis Eti Sumiyati","doi":"10.14414/jebav.v23i2.2303","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2303","url":null,"abstract":"This study aims to determine the factors that influence manufacturing exports in Indonesia. This study uses time-series data with 40 data observations starting from the 1st quarter of 2010 to the 4th quarter of 2019. This study's analysis method is the vector error correction model (VECM), which can dynamically describe the shortterm and long-term effects. Export determinants to be examined are inflation, the rupiah exchange rate, Gross Domestic Product (GDP), and Foreign Direct Investment (FDI). This study indicates that inflation at lag 1 harms manufactured exports both in the short and long term. Furthermore, GDP has a positive effect on manufacturing exports in the short run at lag 1 and lag 2, while in the long run, GDP has a positive effect only on lag 1. Meanwhile, the exchange rate and FDI factors did not affect manufactured exports, both in the short and long term. This study implies that inflation and GDP are essential factors in designing policies to increase exports in Indonesia, including exports of manufactured products.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132866567","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 : 2020-11-26DOI: 10.14414/jebav.v23i2.2290
J. Angela, Ivan Budi Suryono, Serli Wijaya
In the past few decades, the number of Indonesians who travel abroad for medical tourism has increased dramatically. A literature review has indicated that research investigating the underlying motivational factors for Indonesians to travel overseas for medical treatment is still a few. Therefore, this study aimed to segment the Indonesian medical tourists based on push and pull travel motivation constructs. Exploratory factor analysis and cluster analysis techniques were applied to analyze the data. A survey was completed to 192 Indonesians who have had a medical travel experience overseas. The results of this study revealed four push motivational factors and three pull motivational factors. Based on this push and pull factors, three different medical tourist segments were identified: trendy, prudent, and opportunistic segments. The emergence of these three segments would require different approach-es and strategies for tourism stakeholders to serve each segment better.
{"title":"Profiling Indonesian Medical Tourists: A Motivation-Based Segmentation Study","authors":"J. Angela, Ivan Budi Suryono, Serli Wijaya","doi":"10.14414/jebav.v23i2.2290","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2290","url":null,"abstract":"In the past few decades, the number of Indonesians who travel abroad for medical tourism has increased dramatically. A literature review has indicated that research investigating the underlying motivational factors for Indonesians to travel overseas for medical treatment is still a few. Therefore, this study aimed to segment the Indonesian medical tourists based on push and pull travel motivation constructs. Exploratory factor analysis and cluster analysis techniques were applied to analyze the data. A survey was completed to 192 Indonesians who have had a medical travel experience overseas. The results of this study revealed four push motivational factors and three pull motivational factors. Based on this push and pull factors, three different medical tourist segments were identified: trendy, prudent, and opportunistic segments. The emergence of these three segments would require different approach-es and strategies for tourism stakeholders to serve each segment better.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133899793","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 : 2020-11-18DOI: 10.14414/jebav.v23i2.2336
Lanang Tanu Prihantoro, C. Nuryakin
Various problems regarding the distribution of revolving funds at the Ministry of Cooperatives and SMEs have prompted the government to transfer its management through LPDB-KUMKM (Revolving Fund Management Institution for Cooperatives and MSMEs) for the sake of financial accountability and professionalism. Several improvements have been made, among others, through collateral and service rates that have never been applied before. The service rate was applied first, with a value lower than the bank interest rate. This study examines the impact of collateral and service rates on the loan default rates. This study uses data of loan developments of LPDB-KUMKM partners from the beginning to 2018. The Logit Regression Model is used to support the analysis. This study's results indicate that collateral has a negative correlation with the growth in loan default rates. This study's results are expected to be taken into consideration by the government in regulating financing needs, especially regarding collateral and service rates, so that the accessibility of MSMEs to obtain financing from LPDB-KUMKM will increase.
{"title":"Does Collateral Affect the Access and Loan Payment Behavior of MSMEs?","authors":"Lanang Tanu Prihantoro, C. Nuryakin","doi":"10.14414/jebav.v23i2.2336","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2336","url":null,"abstract":"Various problems regarding the distribution of revolving funds at the Ministry of Cooperatives and SMEs have prompted the government to transfer its management through LPDB-KUMKM (Revolving Fund Management Institution for Cooperatives and MSMEs) for the sake of financial accountability and professionalism. Several improvements have been made, among others, through collateral and service rates that have never been applied before. The service rate was applied first, with a value lower than the bank interest rate. This study examines the impact of collateral and service rates on the loan default rates. This study uses data of loan developments of LPDB-KUMKM partners from the beginning to 2018. The Logit Regression Model is used to support the analysis. This study's results indicate that collateral has a negative correlation with the growth in loan default rates. This study's results are expected to be taken into consideration by the government in regulating financing needs, especially regarding collateral and service rates, so that the accessibility of MSMEs to obtain financing from LPDB-KUMKM will increase.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131570565","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 : 2020-11-17DOI: 10.14414/jebav.v23i2.2282
E. Sarwoko
Several previous studies have tested the relationship between leadership type and innovative work behavior. However, there have been only a few empirical studies examining the mediating role of creative self-efficacy on the relationship between entrepreneurial leadership and innovative work behavior. This study was conducted to fill this gap to understand the relationship between entrepreneurial leadership and innovative work behavior and the role of creative self-efficacy as a mediating variable for the relationship between entrepreneurial leadership and innovative work behavior. Data were collected using a questionnaire distributed to 190 employees of the Astra Honda Authorized Service Station (AHASS) and analyzed using Structural equation modeling with SmartPLS software. The results indicate that entrepreneurial leadership increases the innovative work behavior of employees. Besides, entrepreneurial leadership increases creative self-efficacy and leads to increased employee innovative work behavior. This study contributes to the development of the literature by providing empirical evidence on the relationship between entrepreneurial leadership and innovative work behavior and the role of creative selfefficacy in innovative behavior. This study confirms Social Cognitive Theory (SCT) that a person's self-efficacy will generate creative ideas in the workplace and produce innovative work. The practical implication is that leaders must provide greater opportunities for employees to develop creative ideas in the workplace to achieve an increase in innovative work behavior.
{"title":"Entrepreneurial Leadership and Innovative Work Behavior: The Role of Creative Self-efficacy","authors":"E. Sarwoko","doi":"10.14414/jebav.v23i2.2282","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2282","url":null,"abstract":"Several previous studies have tested the relationship between leadership type and innovative work behavior. However, there have been only a few empirical studies examining the mediating role of creative self-efficacy on the relationship between entrepreneurial leadership and innovative work behavior. This study was conducted to fill this gap to understand the relationship between entrepreneurial leadership and innovative work behavior and the role of creative self-efficacy as a mediating variable for the relationship between entrepreneurial leadership and innovative work behavior. Data were collected using a questionnaire distributed to 190 employees of the Astra Honda Authorized Service Station (AHASS) and analyzed using Structural equation modeling with SmartPLS software. The results indicate that entrepreneurial leadership increases the innovative work behavior of employees. Besides, entrepreneurial leadership increases creative self-efficacy and leads to increased employee innovative work behavior. This study contributes to the development of the literature by providing empirical evidence on the relationship between entrepreneurial leadership and innovative work behavior and the role of creative selfefficacy in innovative behavior. This study confirms Social Cognitive Theory (SCT) that a person's self-efficacy will generate creative ideas in the workplace and produce innovative work. The practical implication is that leaders must provide greater opportunities for employees to develop creative ideas in the workplace to achieve an increase in innovative work behavior.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129358222","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 : 2020-11-13DOI: 10.14414/jebav.v23i2.2240
Faizul Mubarok, M. Fadhli
The presence of the stock market has helped boost economic growth in Indonesia. However, high levels of volatility plus economic uncertainty make investors need to carry out strategies in investing in the capital market. This study aims to analyze the index movement of each industry sector on the stock exchange in Indonesia by testing the Efficient Market Hypothesis and estimating the growth of returns for each industrial sector. This research uses monthly data from 1996 to 2020 with research methods including variance ratios, data stationarity test, Autoregressive Integrated Moving Average (ARIMA), and Autoregressive Conditional Heteroskedasticity (ARCH). The results showed that the industrial sector on the Indonesia Stock Exchange was inefficient in its weak form. In forecasting, almost all indices experience a contraction of growth at the beginning of the forecasting period. Stakeholders are expected to be more active in the market by buying and selling, especially the contraction of shares. The market has proven to be inefficient in its weak form.
{"title":"Efficient Market Hypothesis and Forecasting in the Industrial Sector on the Indonesia Stock Exchange","authors":"Faizul Mubarok, M. Fadhli","doi":"10.14414/jebav.v23i2.2240","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2240","url":null,"abstract":"The presence of the stock market has helped boost economic growth in Indonesia. However, high levels of volatility plus economic uncertainty make investors need to carry out strategies in investing in the capital market. This study aims to analyze the index movement of each industry sector on the stock exchange in Indonesia by testing the Efficient Market Hypothesis and estimating the growth of returns for each industrial sector. This research uses monthly data from 1996 to 2020 with research methods including variance ratios, data stationarity test, Autoregressive Integrated Moving Average (ARIMA), and Autoregressive Conditional Heteroskedasticity (ARCH). The results showed that the industrial sector on the Indonesia Stock Exchange was inefficient in its weak form. In forecasting, almost all indices experience a contraction of growth at the beginning of the forecasting period. Stakeholders are expected to be more active in the market by buying and selling, especially the contraction of shares. The market has proven to be inefficient in its weak form.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116537947","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 : 2020-11-13DOI: 10.14414/jebav.v23i2.1967
D. Bekele, Adisu Abebaw Degu
Finance-growth nexus is among the main debatable issue in economics and policymaking. So, this research tried to look at the effect of financial sector development on the economic growth of 25 sub-Saharan Africa countries by using panel data for time 2010-2017. Precisely, three dynamic panel data models which look the effect of financial sector depth, access and efficiency on economic growth were estimated by two-step system GMM estimation. In this research, credit extended to the private sector per GDP, commercial bank branch per 100,000 adult population, and Return to assets were used as a proxy for financial sector depth, access, and efficiency, respectively. Accordingly, the results revealed financial sector depth, access, and efficiency have a positive and statistically significant effect on the economic growth of these countries. It is therefore recommended for the concerned bodies that broadening the depth of financial institutions by giving more credit for the private sector is essential. Besides, the financial institutions will have to be expanded to increase their accessibility to the mass and have to take some measures which promote their efficiency.
{"title":"The Effect of Financial Sector Development on Economic Growth of Selected Sub-Saharan African Countries","authors":"D. Bekele, Adisu Abebaw Degu","doi":"10.14414/jebav.v23i2.1967","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.1967","url":null,"abstract":"Finance-growth nexus is among the main debatable issue in economics and policymaking. So, this research tried to look at the effect of financial sector development on the economic growth of 25 sub-Saharan Africa countries by using panel data for time 2010-2017. Precisely, three dynamic panel data models which look the effect of financial sector depth, access and efficiency on economic growth were estimated by two-step system GMM estimation. In this research, credit extended to the private sector per GDP, commercial bank branch per 100,000 adult population, and Return to assets were used as a proxy for financial sector depth, access, and efficiency, respectively. Accordingly, the results revealed financial sector depth, access, and efficiency have a positive and statistically significant effect on the economic growth of these countries. It is therefore recommended for the concerned bodies that broadening the depth of financial institutions by giving more credit for the private sector is essential. Besides, the financial institutions will have to be expanded to increase their accessibility to the mass and have to take some measures which promote their efficiency. ","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116389135","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 : 2020-11-13DOI: 10.14414/jebav.v23i2.2239
Cynthia Elitha, D. Purba
Prior studies have explored the correlation between students’ Entrepreneurial Self-Efficacy and Entrepreneurial Intention, where several studies found a strong relationship between them, while others suggested moderate even weak correlation on it. This research aims to explore the mediating effect of Entrepreneurship Intentional Self-Regulation (EISR) on the relationship between Entrepreneurial Self-Efficacy (ESE) and Entrepreneurial Intention (EI) among undergraduate students in Indonesia. There is a need to explain this concept considering that the emergence of entrepreneurs is one of the government’s priorities in Indonesia. Data were collected from 299 undergraduate students on their final year of studies from eight universities which provide entrepreneurship education in Jakarta and Bandung. Hayes’s PROCESS Macro in SPSS was used to analyse the effect and showed that Entrepreneurship Intentional Self-Regulation (EISR) was fully mediated the relationship between Entrepreneurial Self-Efficacy and Entrepreneurial Intention among undergraduate students in Indonesia.
已有研究对大学生创业自我效能感与创业意向之间的关系进行了探讨，部分研究发现两者之间存在较强的相关性，也有研究认为两者之间存在中等甚至较弱的相关性。本研究旨在探讨创业意向自我调节(EISR)在印尼大学生创业自我效能感(ESE)与创业意向(EI)之间的中介作用。考虑到企业家的出现是印尼政府的优先事项之一，有必要解释这一概念。数据来自雅加达和万隆八所提供创业教育的大学的299名本科生。采用SPSS中的Hayes’s PROCESS Macro对其效果进行分析，结果表明创业意向自我调节(EISR)完全中介了印尼大学生创业自我效能感与创业意向之间的关系。
{"title":"Entrepreneurial Self-Efficacy and Entrepreneurial Intention: The Mediating Role of Entrepreneurship Intentional Self-Regulation among Undergraduate Students","authors":"Cynthia Elitha, D. Purba","doi":"10.14414/jebav.v23i2.2239","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2239","url":null,"abstract":"Prior studies have explored the correlation between students’ Entrepreneurial Self-Efficacy and Entrepreneurial Intention, where several studies found a strong relationship between them, while others suggested moderate even weak correlation on it. This research aims to explore the mediating effect of Entrepreneurship Intentional Self-Regulation (EISR) on the relationship between Entrepreneurial Self-Efficacy (ESE) and Entrepreneurial Intention (EI) among undergraduate students in Indonesia. There is a need to explain this concept considering that the emergence of entrepreneurs is one of the government’s priorities in Indonesia. Data were collected from 299 undergraduate students on their final year of studies from eight universities which provide entrepreneurship education in Jakarta and Bandung. Hayes’s PROCESS Macro in SPSS was used to analyse the effect and showed that Entrepreneurship Intentional Self-Regulation (EISR) was fully mediated the relationship between Entrepreneurial Self-Efficacy and Entrepreneurial Intention among undergraduate students in Indonesia.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126974871","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 : 2020-11-13DOI: 10.14414/jebav.v23i2.2137
T. Sitorus, Tonny Hendratono, Nesia Fransisca
Purpose: This study aims to extend and investigates the relationship of Professionalism, Implementation Professional Ethics with Quality of Audit by propose the Client Acceptability as a meditation variable for filling the gap of prior research.Methodology/Approach: This research is a quantitative method, conducted at Public Accountant Office surrounded Jakarta with 176 respondents from 41 offices. The data analyzed by Structural Equation Model using Amos program.Findings : The model is Good, and Confirmatory Factor Analysis proves have a high loading. The testing hypotheses shows; 1). Professionalism has negative influence but not significantly on Quality of Audit, 2). Professionalism has negative influence and significantly on Client Acceptability, 3). Implementation of Professional Ethics has positive influence and significantly on Quality of Audit, 4). Implementation of Professional Ethics has positive influence and significantly on Client Acceptability, 5). Client Acceptability has positive influence and significantly on Quality of Audit so this is evidently that Client Acceptability totally may act as intervening variable.Originality/Value of paper: However this study may assist public accountant office in increasing the quality of audit by increasing the client acceptability.Research Limitation/implication: The study is limited to public accountant sector surrounded Jakarta, Indonesia that experienced a significant decline in quality audit.
{"title":"THE INFLUENCING FACTORS OF QUALITY AUDIT","authors":"T. Sitorus, Tonny Hendratono, Nesia Fransisca","doi":"10.14414/jebav.v23i2.2137","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2137","url":null,"abstract":"Purpose: This study aims to extend and investigates the relationship of Professionalism, Implementation Professional Ethics with Quality of Audit by propose the Client Acceptability as a meditation variable for filling the gap of prior research.Methodology/Approach: This research is a quantitative method, conducted at Public Accountant Office surrounded Jakarta with 176 respondents from 41 offices. The data analyzed by Structural Equation Model using Amos program.Findings : The model is Good, and Confirmatory Factor Analysis proves have a high loading. The testing hypotheses shows; 1). Professionalism has negative influence but not significantly on Quality of Audit, 2). Professionalism has negative influence and significantly on Client Acceptability, 3). Implementation of Professional Ethics has positive influence and significantly on Quality of Audit, 4). Implementation of Professional Ethics has positive influence and significantly on Client Acceptability, 5). Client Acceptability has positive influence and significantly on Quality of Audit so this is evidently that Client Acceptability totally may act as intervening variable.Originality/Value of paper: However this study may assist public accountant office in increasing the quality of audit by increasing the client acceptability.Research Limitation/implication: The study is limited to public accountant sector surrounded Jakarta, Indonesia that experienced a significant decline in quality audit.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121554819","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 : 2020-11-13DOI: 10.14414/jebav.v23i2.2281
Selvy Priskila, G. Darma
This study aims to discuss the brand value proposed by John Hardy and, as jewelry retail, it can be seen from each of these brand values. This study uses a qualitative method with the interview technique or open questionnaire for gaining all employees in the sales department of John Hardy, Indonesia. The data were collected and analyzed by first reducing and presenting the data and finally concluding. Triangulation was also done to get the trustworthiness (data validity) so that it is expected to provide valid data for research. It shows that community, artisanship, and sustainability are much linked to the brand, and it is also tied together as well as being implemented. For that reason, John Hardy is required to know how to deliver the information correctly to the customer, mention the company's history, the value, and DNA (deoxyribonu-cleic acid) as the individual blueprint of every living thing, which makes it unique in the company.
{"title":"Employee Perception of Brand Value in the Jewelry Industry","authors":"Selvy Priskila, G. Darma","doi":"10.14414/jebav.v23i2.2281","DOIUrl":"https://doi.org/10.14414/jebav.v23i2.2281","url":null,"abstract":"This study aims to discuss the brand value proposed by John Hardy and, as jewelry retail, it can be seen from each of these brand values. This study uses a qualitative method with the interview technique or open questionnaire for gaining all employees in the sales department of John Hardy, Indonesia. The data were collected and analyzed by first reducing and presenting the data and finally concluding. Triangulation was also done to get the trustworthiness (data validity) so that it is expected to provide valid data for research. It shows that community, artisanship, and sustainability are much linked to the brand, and it is also tied together as well as being implemented. For that reason, John Hardy is required to know how to deliver the information correctly to the customer, mention the company's history, the value, and DNA (deoxyribonu-cleic acid) as the individual blueprint of every living thing, which makes it unique in the company.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125768830","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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