WarpPLS Version Research Articles

Entrepreneurial Intentions of Undergraduate Students: Mediating Role of Perceived Feasibility

This study aims to test several Krueger models that have not been carried out by Esfandiar. In this model, the variable perceived feasibility is a mediator but Esfandiar did not test the variable so that the feasibility variable was used as a mediator in this research update. Data was collected using an online questionnaire (Google Form) which was given directly to undergraduate students at Sebelas Maret University. The research method used is PLS with questionnaire analysis using WarpPLS version 7.0. The results show that the mediation of feasibility perception plays a partial role in entrepreneurial intentions, meaning that students' perceptions of eligibility will directly influence entrepreneurial desires to become entrepreneurs. When students feel that the entrepreneurial profession is worthy of student perceptions, it will arouse students' entrepreneurial desires. In addition, when students see the entrepreneurial profession as feasible, it will increase students' self-efficacy and collective-efficacy which in turn can generate entrepreneurial desires.

Knowledge Management Process, Entrepreneurial Orientation, and Performance in SMEs: Evidence from an Emerging Economy

Knowledge management (KM), a process of acquiring, converting, applying, and protecting knowledge assets, is crucial for value creation. The purpose of this research is to empirically test the relationship between KM processes (knowledge acquisition, knowledge conversion, knowledge application, and knowledge protection), entrepreneurial orientation (EO), and firm performance. Data were collected from 159 small- and medium-sized enterprises (SMEs) in Malaysia using a cross-sectional survey. This research uses partial least squares structural equation modeling (PLS-SEM) and WarpPLS version 7.0 to test the model. The results show that three of four KM dimensions: knowledge acquisition, knowledge conversion, and knowledge protection are positively related to performance. Moreover, EO has been found to moderate the relationship between knowledge application and performance positively.

The role of financial knowledge in realizing financial behavior: is it any mediating effect of financial attitudes and self-efficacy?

The purpose of the study was to analyze the effect of financial knowledge on financial behavior with financial attitudes and self-efficacy as mediating variables. The population of this research is that all students in Semarang are unknown. The number of respondents to 96 people. The sample selection method is purposive sampling, namely: students have taken courses in financial management and intermediate financial accounting and the analytical tool used in this study was Warp PLS version 5.0. The results showed that financial knowledge has a positive and significant direct effect on financial attitudes, self-efficacy and financial behavior of students in Semarang City, so that the proposed hypothesis can be accepted. Financial attitudes and self-efficacy have a positive and significant direct effect on the financial behavior of students in Semarang City, so that the proposed hypothesis can be accepted. Financial attitudes and self-efficacy do not mediate the effect of financial knowledge on financial behavior of students in Semarang City.

Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?

This study aims to determine the effect of the variable profitability, company growth and institutional ownership structure on tax avoidance through corporate social responsibility. The sample used in this research is financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, while the method in this study uses purposive sampling with a total of 32 samples of manufacturing companies. The analysis technique used is WarpPLS version 5.0. The results indicate that profitability and company growth have a positive and significant effect on corporate social responsibility, but institutional ownership structure has a negative insignificant effect on corporate social responsibility. Profitability has negative and significant impact toward tax avoidance, while company growth and institutional ownership structure has no significant impact toward tax avoidance. As for corporate social responsibility has negative and significant impact toward tax avoidance, and it could be intervening variable between company growth and tax avoidance. The research has implications for policy makers in this case the government that CSR is able to reduce tax avoidance. Therefore, the government always encourages companies to carry out CSR in order to reduce tax avoidance in the hope that tax revenues can increase.

العلاقة بين تمکين العميل والسلوکيات المؤيدة للعلامة دراسة تطبيقية علي مشجعي ناديي الأهلي والزمالک

ملخص البحث: يهدف هذا البحث إلي قياس تأثير بعدي تمکين العميل (التمکين المعلوماتى، والسيطرة المدرکة) على أبعاد السلوکيات المؤيدة للعلامة (نية الإستمرار فى تشجيع النادي، والإشارات الإيجابية للعلامة، والإشارات السلبية للعلامات المنافسة)، لمشجعي ناديي الأهلي والزمالک. وقد بلغ حجم العينة 744 مفردة وتم تم جمع البيانات باستخدام الاستقصاء عبر الإنترنت Online Survey والذي تم تصميمه علي محرک بحث Google Drive. وتم استخدام أسلوب تحليل المسار لاختبار فروض الدراسة عن طريق برنامج (Warp PLS.7)، وأظهرت النتائج وجود تأثير إيجابي معنوى للتمکين المعلوماتى علي أبعاد السلوکيات المؤيدة للعلامة (نية الإستمرار في تشجيع النادي، والإشارات الإيجابية للعلامة، والإشارات للعلامة المنافسة)، بالإضافة إلى وجود تأثير إيجابي للسيطرة المدرکة على کل من الإشارات الإيجابية للعلامة والإشارات للعلامة المنافسة فى حين لا يوجد تأثير للسيطرة المدرکة على نية الإستمرار في تشجيع النادي. کما أظهرت نتائج الدراسة إلى وجود فروق معنوية بين آراء مشجعي ناديي الأهلى والزمالک فيما يتعلق بتأثير تمکين العميل علي السلوکيات المؤيدة للعلامة ويزداد هذا التأثير بين مشجعى نادي الأهلى. Abstract: This research aimed to measure the impact of customer empowerment dimensions named informational empowerment and perceived control on brand evangelism dimensions which are intention to purchase the brand, positive brand referral and oppositional brand referral. Data were collected from 744 Al-Ahly and Zamalek fans in Egypt. Path analysis is employed to test the research hypotheses using Warp PLS version 7. The research findings showed that informational empowerment significantly impacted brand evangelism dimensions (intentions to purchase, positive brand referral, and oppositional brand referral). Also, perceived control significantly effects on positive brand referral and oppositional brand referral but there was no effect of perceived control on intentions to purchase. Moreover, the results indicated that there are significant differences between the opinions of Al-Ahly and Zamalek fans regarding the relationship between customer empowerment and brand evangelism.

Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management.
 Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

Antecedents of Tourists Behavioural Intentions, Perspectives of Expectations Confirmation Model: A Study of Select Tourism Cites in South-East Nigeria

Tourism has expanded dramatically in Nigeria over the last six decades, becoming one of the largest and fastest-growing sectors of the Nigerian like in the global economy. The World Travel and Tourism index ranked Nigeria 129th out of 140 countries and Nigeria’s ranking is well below average rankings for sub-Saharan Africa. This study was motivated by the need to explore the antecedents of tourists’ behavioural intentions from the perspectives of the expectations confirmation model. The study extended the model by adding perceived trust to original components. Several studies have been conducted from the perspective of this model in tourism in many countries but none in Nigeria. The study was based on a sample 400 tourists selected from the five states in the South East geopolitical zone of Nigeria out of which 317 respondents returned valid questionnaire. The study population was infinite hence respondents were those seen at the various tourist sites and who agreed to fill the questionnaire. The analysis utilized partial least squares structural equations modelling (PLS-SEM) with the aid of WarpPLS version 7.0. All the hypothesised relationships are statistically significant (Table 6). The 95% confidence intervals straddle no zero in-between for all the hypotheses. The Effect sizes in our analysis range from as high as 0.409 for Confirmation which is the highest to 0.209 for PP and 0.149 for CE. Conf. and PT have 0.094 and 0.084 respectively hence all the IVs in our analysis fall within acceptable range from medium to high effect sizes and are all considered relevant in our model. Implications of the study were also discussed and recommendations for further study were also made.

Hubungan Siklus Hidup Perusahaan dan Manajemen Laba: Good Corporate Governance sebagai Variabel Moderating

The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.

APAKAH KINERJA KEUANGAN MEMEDIASI PENGARUH INTELLECTUAL CAPITAL TERHADAP REAKSI INVESTOR PADA PERUSAHAAN PERBANKAN DI INDONESIA (?)

Intellectual capital is vital for companies to improve competitiveness. Company stakeholders are starting to realize that intellectual capital is one of the intangible assets that need to be managed properly because it helps companies compete. This study aims to examine financial performance in mediating the effect of intellectual capital on investor reaction. Financial performance is measured using a return on assets, intellectual capital as an independent variable is measured using value-added Intellectual capital (VAICTM) which consists of three components, namely: human capital, structural capital, and relational capital, while investor reactions are measured using abnormal returns. The object of research is the banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018 by the determined purposive sampling. This study uses Structural Equation Modeling (SEM) for data analysis and hypothesis testing, and uses the WarpPLS version 7.0 software to process data. Based on the test results, several conclusions: (a) Intellectual has a positive and significant effect on investor reaction, (b) Intellectual capital has a positive and significant effect on financial performance, (c) financial performance has a positive and significant effect on investor reaction, and (d) financial performance can fully mediate the effect of Intellectual capital on investor reactions.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir)

Abstract: The main objective of this study is to examine the competence of human resources, external pressures, organizational commitment, and internal control systems in the implementation of financial verification in OPD Rokan Hilir using data analysis methods using Structural Equation Modelling-Partial Least Square (SEM-PLS) by using Warp-PLS version 5.0. The populationin this study are all Regional Apparaturs Organization(OPD) kabupaten Rokan Hilir. Sample selection used the slovin method as a measuring tool for calculating sample sizes. Respondent in this study are head of offices, employees in the section/unit that manages finance using the application of financial reporting transparency in 40 OPDs in the goverment kabupaten rokan hilir. So the total number of questionnaires tobe distributed is 120. The results of this study indicate that Human Resource Competency, External Pressure, Organizational Commitment, and Internal Control Systems have a positive effect on the Implementation of Transparency in Regional Government Financial Reporting

PENGARUH PROFESIONALISME, KOMPETENSI, DAN KEPUASAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK : KONFLIK PERAN SEBAGAI VARIABEL PEMODERASI

This research aims to examine and analyze the effect of professionalism, competence, and job satisfaction to the tax auditors performance. In addition, this study also aims to determine the role of role conflict in moderating the influence of professionalism, competence, and job satisfaction on the performance of auditors who worked at Tax Office (KPP) in Riau’s Directorate General of Tax (DJP Riau). The data in this study is the primary data. The sampling method used in this study saturated method. The sample used in this study were 83 respondents. The method of data analysis used to the test the hypothesis is SEM PLS using WarpPLS version 6.0. The result of this study is showed that professionalism, competence, and job satisfaction showed influence on the tax auditors performance. The role conflict could moderate the influence of professionalism to tax auditors performance. The role conflict couldn’t moderate the influence of competence and job satisfaction to tax auditors performance

IMPACT OF INTELLECTUAL CAPITAL ON FIRM VALUE THROUGH CORPORATE REPUTATION AS A MEDIATING VARIABLE

This study aims to examine the effect of intellectual capital on firm value through corporate reputation as a mediating variable. Intellectual capital is proxied by human capital, structural capital, and customer capital. Using the resource-based theory and signaling theory, this paper analyzes how the corporate reputation will be mediating intellectual capital to firm value. This study used 340 observations of companies that received an excellent category on the Indonesian Corporate Image Award (IMAC) which was listed on the Indonesia Stock Exchange in 2013 to 2017 with Partial Least Square (PLS) test processed with warpPLS version 5.0 software. This study shows that the first human capital, structural capital, customer capital, and corporate reputation have a significant effect on firm value. Second, structural capital has a significant effect on corporate reputation. Third, corporate reputation variables are able to mediate the influence of intellectual capital proxied by human capital, structural capital, and customer capital on firm value. This study is the first empirical investigation on the contribution of Intellectual Capital in generating value for corporate reputation. Furthermore, the study contributes to the literature on the link between Intellectual Capital and firm value by examining a sample of firms no yet explored in prior research and this study also uses the cost-based approach.

Relationship between auditor integrity and organizational commitment to fraud prevention

PurposeThe purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.Design/methodology/approachThis research was conducted using questionnaires distributed to all internal auditors who worked at East Java Representatives Office of Indonesia’s National Government Internal Auditor. One hundred and thirteen questionnaires were distributed, and fifty-seven questionnaires were received, and all have validity eligible to use in this research. The hypothesis of this research was tested using the partial least square analysis with WarpPLS version 6.0 software.FindingsThe result of this research found that auditor’s integrity and organizational commitment affect positively to fraud prevention.Originality/valueUsing government internal auditors, this study believed, brings a new insight into government internal auditor behavior.

Factors Influencing the Personal Interest, and Behavioural Intention to become an Accountant in Malaysia

Based on low-interest figures among accounting graduates toward the accounting profession, this study tries to identify the factors that influence an accounting student’s career choice decision making in Malaysian public universities. By using the Social Cognitive Career Theory (SCCT) and Theory of Reasoned Action (TRA), this research tried to examine the influence of self-efficacy beliefs (technical and soft skills), perception about the accounting profession (image of accounting profession) and social behaviour to personal interest, consequently affect the behavioural intention to become an accountant. This research utilized an online Google survey with a total of 243 useable responses collected from undergraduate accounting students studying in Public Universities. IBM SPSS statistic version 22 and WarpPLS version 6 have been used to run the multi regression test. All hypotheses, except H1 and H3, were supported. It can be concluded that students’ soft skill self-efficacy and social influence have a positive effect on personal interest in pursuing accounting as a major. Social influence and personal interest also have a positive effect on behavioral intentions on pursuing accounting as a major. The findings of this study convey practical implications to the effective recruitment of the accounting profession in order to secure the supply of qualified professional accountants. Accounting educators can play their role as an influence agent to promote the profession, enhance self-efficacy belief and personal interest.

Investigating the Relationship between Perceived Leader's Dark Triad Traits and Job Performance (An Empirical Study on Egyptian National newspapers' Journalists)

The research aims to examine the relationship between perceived leader's dark triad traits and journalists' job performance (Task performance, contextual performance, and creative performance). Data were collected from 391 journalists at Egyptian national newspapers. The research employed a quantitative research method and regression analysis technique to test the research hypotheses through Warp PLS version 6. The research findings highlighted that perceived leader's dark triad traits had a significant effect on journalists' job performance (task performance, contextual performance, and creative performance). The R2 values of these effects are (0.05, 0.021, and

Effect of Individual Characteristics, Work Characteristics and Organizational Characteristics on the Permanent Lecturer Performance at Warmadewa University

This study aims to analyze and explain the effect of Individual Characteristics, Job Characteristics and Organizational Characteristics on the Permanent Lecturers Performance at Warmadewa University. The hypothesis used consists of: (1) Individual characteristics have a positive and significant effect on lecturer performance, (2) Job characteristics have a positive and significant effect on lecturer performance, (3) Organizational Characteristics have a positive and significant effect on lecturer performance. The design of this study is quantitative with a sample size of 196 people calculated using the Slovin formula and determination of the sample size using the probability sampling method. The data used in this study are primary and secondary data both quantitative and qualitative data. Analysis tool used in WarpPLS Version 6.0. The results showed that Individual Characteristics had a significant negative effect on lecturer performance, job characteristics had a positive effect not significant on lecturer performance and organizational characteristics had a negative and significant effect on lecturer performance.

The Effect of Customer Relationship Management (CRM) To Customers’ Loyalty and Customers’ Satisfaction as Mediator Variables

This research aims at exploring the effect of customer relationship management (CRM) which based of several indicators, such as information and data, process, technology, human resource; focused on customers’ loyalty and customers’ satisfaction as the mediator variable of PT Gojek Indonesia. The analysis uses structural equation modelling (SEM) with warp PLS version 5.00 program to examine the hypothesis. There are 216 respondents in this research. The respondents are the Gojek Indonesia’s customers. The result of the research shows that there positive effect and significance between the CRM of Gojek Indonesia’s service provided and costumers’ satisfaction and loyalty. It also indicates that the result of the research is consistent with the previous CRM research findings and the findings of the current research, where the CRM of Gojek Indonesia’s service gives indirect positive effect to the costumers’ loyalty through costumers’ satisfaction that shows supportive mediator relation between CRM, customers’ satisfaction, and customers’ loyalty.Keywords: customer relationship management, customers’ satisfaction, customers’ loyalty

PENGARUH EARNINGS MANAGEMENT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN KELOMPOK LQ 45 DI BEI TAHUN 2013-2016

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0.
 The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value.

An entrepreneurial finance study: MSME performance based on entrepreneurial and financial dimensions

Various researches have been conducted towards the dynamics of micro, small, and medium enterprise (MSME) developments, but there are still research gaps that can be explored further. The purpose of this research is to examine the determinant factors of MSME performance as seen from the entrepreneurial dimension and the financial activities done by entrepreneurs. The research objects of this study are two batik MSME centers in Central Java Province, which are Rembang Regency and Surakarta municipality. The research model was tested by using PLS-SEM with WarpPLS version 6.0. The research findings revealed there is a positive influence between the dimensions of entrepreneurship and outside finance, entrepreneurial dimension and MSME performance, outside finance, and MSME performance, as well as innovation investment and MSME performance. Another research finding found that the entrepreneurial dimension, which consists of entrepreneurial emotion and entrepreneurial cognition, does not have a positive influence on MSME performance. Meanwhile, outside finance has a negative influence on innovation investment. This research proposes a future research agenda to add other variables that are suspected of influencing MSME performance, whether from a financial or a non-financial aspect, such as financial literacy and the application of digital marketing. JEL Classification: A10, D19, G40 DOI : https://doi.org/10.26905/jkdp.v23i2.3076

Impact Self-Efficacy and Supervisor Support on Transfer of Training: Two-Stage Approach Analysis

The training program has the ultimate goal and the knowledge gained in the training can be transferred back to work. This study aims to determine the effect of Self-Efficacy and Supervisor support on Transfer Training through Motivation to Transfer. The sample in this research is the PMQ employee at PT. Sumatra Prima Fibreboard. The sample technique used was purposive sampling, namely employees who had participated in the PMQ Skills training program with a valid total response of 203 respondents. Data collection was done by collecting questionnaires using the 5 Likert point scale. The data analysis method used in this study was Partial Least Squares-Structural Equation Modeling (PLS-SEM) using WarpPLS version 5. The results showed that Self-Efficacy, Supervisor Support, and Motivation to Transfer from a positive and significant provider for Transfers of Training. Self-Efficacy and Supervisor Support are positive and significant variables in influencing Motivation to Transfer. The results of the study also showed that Self-Efficacy and Supervisor support had a significant and significant effect on Transfer Training through Motivation to Transfer.