Higher education institutions (HEIs) have a key role in developing a country by improving the quality of human resources. Thus, this study aims to empirically examine the determinants of HEI performance, i.e., intellectual capital and performance measurement systems. This study also investigates the mediating effect of the performance measurement system itself. This quantitative study used a questionnaire survey distributed to private higher education institutions (PHEIs) located in several provinces on Java Island, Indonesia. This study employed a purposive sampling technique with respondents' criteria of structural officials in the financial sector at private higher education institutions (PHEIs) on Java Island. The questionnaire responses obtained were 186 samples, and Partial Least Square was utilized to test the hypothesis. The results exhibited that the performance measurement systems mediated the relationship between intellectual capital and HEI performance. Further, this research contributes theoretically and practically, especially in implementing intellectual capital mobilized in the performance measurement system to improve the performance of HEIs.
Research aims: This study aims to determine the effect of herding behavior, accounting information, and information technology on investment decisions through investment interest during the COVID-19 pandemic.Design/Methodology/Approach: Using the purposive sampling method, this study used a sample of investors who had just invested in the Indonesian capital market during the COVID-19 pandemic. This quantitative study employed primary data based on questionnaires distributed to respondents via the internet. Respondents in this study were 241 investors. Hypothesis testing in this study utilized SEM-PLS analysis through the SMART PLS 3.0 application.Research findings: The results showed that herding behavior did not affect investment decisions through investment interest in the capital market during the COVID-19 pandemic. Meanwhile, accounting information and technology information influenced investment decisions through investment interest in the capital market during the COVID-19 pandemic.Theoretical contribution/Originality: The study results contribute to the literature (body of knowledge), especially as additional discussion toward theory and literature related to herding behavior, accounting information, and information technology on investors decisions through investment interest to invest in the capital market, which is still very limited.
This study examines the role of public financial accountability and internal control implementation on the performance of value for money of Local Government Organizations (LGOs). This study also investigates the role of internal control on public financial accountability and the intervening role of public financial accountability. This study was conducted at the Yogyakarta City Government from October 1 to November 15, 2021, using a survey method. Questionnaire responses obtained were 121, coming from 30 LGOs. The partial least square (PLS) technique was then employed to test the hypotheses. The results revealed that the public financial accountability and internal control implementation were directly associated with the value for money performance of LGOs. Additionally, the internal control implementation was positively associated with public financial accountability, while the public financial accountability played a role as a partial intervening variable (p-value = 0.012). It was also found that the variable with the greatest significant effect on value for money performance was an internal control (p-value = 0.00). The results of this study provide critical practical implications to be considered by local governments to improve their value for money performance through strengthening accounting policy aspects.
Research aims: This study aims to examine the role of career development in mediating the relationship between intellectual capital and organizational culture on employee performance.Design/Methodology/Approach: This study used a proportional stratified random sampling method with 126 permanent employees of local banks in Yogyakarta, Indonesia, as research respondents. The respondents included Head Office, Main Branch Office, and Senopati Branch Office. The data were collected by distributing a questionnaire, and the secondary data were in the form of data or documents that supported and strengthened the primary information from books, magazines, journals, and other documents. Then, the analytical tool utilized in this study was SEM (Structural Equation Modeling) to test the research hypotheses.Research findings: The results showed that intellectual capital and organizational culture had a positive and significant effect on career development and performance, but career development had no positive and significant effect on performance. Meanwhile, career development could not mediate the effect of intellectual capital and organizational culture on performance.Theoretical contribution/Originality: The study results contribute to the literature (body of knowledge), especially as additional discussion toward theory and literature related to intellectual capital, organizational culture, career development, and performance in local banks, which is still very limited.
Latar Belakang: Maraknya kasus kecurangan terjadi di sektor publik maupun sektor pemerintah di Indonesia. Kementerian X ini termasuk kementerian yang cukup riskan dalam hal kasus kecurangan seperti korupsi. Indonesia Corruption Watch atau biasa disebut dengan ICW sempat mengekspos data mengenai beberapa Pegawai Negeri Sipil (PNS) di Kementerian yang banyak tersandung kasus korupsi, Kementerian X ada di posisi ke-2. Tujuan: Penelitian ini bertujuan untuk menguji pengaruh Intensitas Moral, Komitmen Profesional, Tingkat Keseriusan Kecurangan, dan personal cost terhadap whistleblowing. Metode Penelitian: Penelitian mengunakan survei dengan menggunakan kuisioner dengan responden pegawai Kementerian X di Yogyakarta. Data yang diperoleh sebanyak 82 responden. Analisis data dilakukan dengan regresi linear berganda menggunakan SPSS ver.24.Hasil Penelitian: Berdasarkan hasil analisis data menunjukkan bahwa komitmen professional, tingkat keseriusan kecurangan, dan personal cost berpengaruh positif terhadap whistleblowing. Sementara itu, intensitas moral tidak berpengaruh terhadap whistleblowing.Keterbatasan Penelitian: Responden dalam penelitian ini terbatas pada pegawai di Kementerian X Se-Daerah Istimewa Yogyakarta.Keaslian/Kebaruan Penelitian: Penelitian ini memberikan pemahaman baru mengenai determinan whistleblowing di lingkungan sektor publik khusunya Kementerian yang terkaitan erat dengan nilai-nilai etika.
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