Journal of Economics, Business, and Accountancy | Ventura最新文献_第2页

Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment 审计费用对任务复杂性和独立性对审计判断影响的调节作用

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-29 DOI: 10.14414/jebav.v23i2.2326

N. Eny, Ratna Mappanyukki

引用次数: 1

Factors Affecting Manufacturing Exports 影响制造业出口的因素

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-28 DOI: 10.14414/jebav.v23i2.2303

Euis Eti Sumiyati

引用次数: 3

Profiling Indonesian Medical Tourists: A Motivation-Based Segmentation Study 分析印尼医疗游客:基于动机的分割研究

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-26 DOI: 10.14414/jebav.v23i2.2290

J. Angela, Ivan Budi Suryono, Serli Wijaya

引用次数: 1

Does Collateral Affect the Access and Loan Payment Behavior of MSMEs? 抵押物是否影响中小微企业的贷款获取和还贷行为?

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-18 DOI: 10.14414/jebav.v23i2.2336

Lanang Tanu Prihantoro, C. Nuryakin

引用次数: 2

Entrepreneurial Leadership and Innovative Work Behavior: The Role of Creative Self-efficacy 企业家领导与创新工作行为:创新自我效能感的作用

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-17 DOI: 10.14414/jebav.v23i2.2282

E. Sarwoko

{"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}

引用次数: 9

Efficient Market Hypothesis and Forecasting in the Industrial Sector on the Indonesia Stock Exchange 印度尼西亚证券交易所工业部门的有效市场假说与预测

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-13 DOI: 10.14414/jebav.v23i2.2240

Faizul Mubarok, M. Fadhli

引用次数: 6

The Effect of Financial Sector Development on Economic Growth of Selected Sub-Saharan African Countries 金融部门发展对撒哈拉以南非洲国家经济增长的影响

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-13 DOI: 10.14414/jebav.v23i2.1967

D. Bekele, Adisu Abebaw Degu

{"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}

引用次数: 6

Entrepreneurial Self-Efficacy and Entrepreneurial Intention: The Mediating Role of Entrepreneurship Intentional Self-Regulation among Undergraduate Students 创业自我效能感与创业意向:大学生创业意向自我调节的中介作用

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-13 DOI: 10.14414/jebav.v23i2.2239

Cynthia Elitha, D. Purba

{"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}

引用次数: 0

THE INFLUENCING FACTORS OF QUALITY AUDIT 质量审计的影响因素

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-13 DOI: 10.14414/jebav.v23i2.2137

T. Sitorus, Tonny Hendratono, Nesia Fransisca

{"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}

引用次数: 0

Employee Perception of Brand Value in the Jewelry Industry 珠宝行业员工对品牌价值的感知

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2020-11-13 DOI: 10.14414/jebav.v23i2.2281

Selvy Priskila, G. Darma

引用次数: 10