The influence of leadership styles on accounting information systems quality and its impact on information quality survey on state-owned enterprises

Meiryani, Meiryani; Handoko, Bambang Leo; Sabrina, Sasya; Hendra, Edwin

doi:10.1109/icct.2017.8359977

Cited by 16 publications

(5 citation statements)

References 2 publications

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“…So that the leadership style in the company must be maintained, or held an event in the form of a gathering to increase cooperation between superiors and subordinates, improve communication between superiors and subordinates. This result is in accordance with prevous research conducted by [4], [12], [13]. Compensation System (H3) influences the prevention of fraud, which has the understanding that the company has implemented a good compensation system where the company's facilities, benefits from the company, bonuses, and salaries provided by the company are appropriate and…”

Section: A Conclusionsupporting

confidence: 85%

“…Therefore a superior's leadership style is also important because a superior is a role model for other workers. According to [12] and [13] state that leadership style is an important attribute without seeing a job as a profession, leadership can influence a person not to commit acts of cheating because they see examples of his superiors at work. It also supported by [14].…”

Section: Leadership Stylementioning

confidence: 99%

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The Effect Of Internal Control System, Leadership Style And Compensation System Toward Fraud Prevention

Handoko*,

Lindawati,

Jennifer

2019

IJRTE

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In internal control, one of the elements is the control environment, where in the control environment there is the term strong tone at the top. This term means that when a leader can lead well and become a role model for his subordinates, then it can strengthen internal control and prevent fraud. One of the causes of fraud is suspected is employee dissatisfaction with the company. Things that are sensitive to employees are payroll or compensation issues. The purpose of this study was to determine the effect of internal control systems, leadership styles and compensation systems on fraud prevention. This research was conducted at Pulp and Papers Company; which is engaged in oil palm using quantitative methods and questionnaire data collection techniques. This research was given to 235 respondents. Data processing is performed using the SPSS program by using several types of tests. The results of this study indicate that the internal control system does not influence while the leadership style and compensation system can influence fraud prevention. On simultaneous test, we have result that of the three variables x influence fraud prevention.

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Section: A Conclusionsupporting

confidence: 85%

Section: Leadership Stylementioning

confidence: 99%

The Effect Of Internal Control System, Leadership Style And Compensation System Toward Fraud Prevention

Handoko*,

Lindawati,

Jennifer

2019

IJRTE

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“…Unlike, Johnson (1999) that equate firm's market value with its financial and intellectual capital, the vitality of intellectual capital in the prevailing era of ecological awareness is far greater than its financial capital (Joia, 2000). Furthermore, the extensive adoption of internet and service industries has enabled to augment the difference between firm's market value and book value leading to bring ambiguity in firm's real value reflected in its financial statements (Pew- Tan et al, 2007;Meiryani et al, 2017;Leitão, 2013;Al-Mashailie and Al-Karraz, 2015;Muñoz, 2017).…”

Section: Introductionmentioning

confidence: 99%

The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance

Yadiati¹,

Nissa²,

Paulus³

et al. 2019

IJEEP

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The current study fills the gap of the literature by analyzing the contribution of intangible resources in affecting firm's environmental performance. In doing so, the authors aim to examine the contribution of organization's reputation in driving firm's environmental performance. Furthermore, the contribution of the current study is extended to study the crucial role of green intellectual capital in influencing sustainable performance. In this regard, the study measures intellectual capital in the form of green human capital, green social capital and green relational capital in realizing their impact on firm's environmental performance. Confronting the patterns of strict natural traditions and prominent ecological awareness, organizations ought not freeze or overcompensate from the existing ecological regulations as these natural patterns could be moved toward the green practice that may drive them to convey sustainable development and bring consensus in the environmental and organizational objectives. Unlike viewing ecological policies as hindrances of firm's future improvement, the findings of the current study concentrate on finding the right assessment of intangible resources in carrying efficiency in firm's course of sustainable practices by evaluating its impact on environmental performance. The results of PLS-SEM confirm that organizational reputation and green intellectual capital have positive and significantly influenced on environmental performance. The results of partial least square structural equation modelling confirm that a unit increase in green intellectual capital bring 0.449 unit increase in environmental performance of multinational firms in Indonesia. Moreover, a unit increase in organizational reputation also brings positive increase by 0.424 unit in environmental performance in Indonesia multinational firms.

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“…Four characteristics of transformational leadership-charisma, inspiring, intellectual stimulation, and individual attention-are identified by Korku et al [11]. Handoko (2013) [15] states that the following qualities are indicative of a leader: ability, needs, intelligence, assertiveness, self-confidence, and creativity. This is where the boss receives the key principles, the hierarchy of needs, and the methodology for his staff members' work.…”

Section: Literature Review Transformational Leadershipmentioning

confidence: 99%

The Role of Transformational Leadership, Organizational Culture and Organizational Commitment on SMEs Performance in the Digital Era

Anantadjaya,

Nawangwulan,

Krisdiana

et al. 2023

Proceedings of the Regional Seminar on Community Issues, SSIK 2023, 20 September 2023, Kendari, Province of Sulawesi Tenggara,

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Analyzing the relationships between organizational commitment and performance, organizational culture and performance, and transformational leadership and performance are the main goals of this study. With the goal of elucidating the causal relationship between research variables and testing hypotheses, this study used an explanatory research approach. The 760 employees of SMEs made up the study's population. Meanwhile, 240 employees were randomly sampled using simple random sampling to establish the quantity and amount of samples in this study. An online questionnaire was employed as the data gathering method. In order to do route analysis using latent variables, this data will be evaluated quantitatively using the partial least squaresstructural equation model (PLS-SEM) statistical analysis method. SmartPLS 3.0 is the data processing program. The term "second generation" multivariate analysis is frequently used to describe this technique. The statement items on the questionnaire have a Likert scale ranging from 1 to 7. Validity, reliability, significance, and hypothesis testing are the steps in the data analysis process. This study concludes that there is a positive and significant relationship between organizational commitment, organizational culture, and transformational leadership, individually and together impacting performance.

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The influence of leadership styles on accounting information systems quality and its impact on information quality survey on state-owned enterprises

Cited by 16 publications

References 2 publications

The Effect Of Internal Control System, Leadership Style And Compensation System Toward Fraud Prevention

The Effect Of Internal Control System, Leadership Style And Compensation System Toward Fraud Prevention

The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance

The Role of Transformational Leadership, Organizational Culture and Organizational Commitment on SMEs Performance in the Digital Era

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