17 research outputs found
The Role of National Culture in National Innovative Capacity
Full text link. Purpose of the study is to examine the relationship between national culture and the capacity of the nation to innovate. The motivation of study was driven by the differences national innovative capacity in the open access knowledge era. The total sample was involved in this study is 77 countries. Hofstede's national culture Index and Global Competitiveness Index were used to measure national innovative capacity variable and national culture variable respectively. The study involved two control variables namely categorization of national income (low, upper low, upper medium and high) and the Human Development Index. Bivariate correlation analysis and multiple regression analysis were applied. The findings indicated that national culture classification namely individualism, long-term orientation, and indulgence were found positively and significantly related to national innovative capacity. Power distance and uncertainty avoidance national culture classification showed a negative and significant relationship with national innovative capacity. Masculinity national culture was found no relationship with national innovative capacity. Human Development Index as a control variable showed a positive and significant association with national innovative capacity. There is no indication association between income categorization and national innovative capacit
The Development of Indonesia Environmental Performance and Environmental Compliance
Full text linkThis study aims to analyze the development of Indonesia environmental performance and environmental compliance from the period 2011-2015 through the PROPER program. Statistic descriptive, along with trend analysis, was applied in this study. The result indicates that achievement of the environmental performance of the PROPER program is on adequate level (63,2%), Poor level (25,9%), good level (7,5%), very poor (2.8%) and excellent level (0.6%). Meanwhile, Indonesia environmental compliance level on average is 72%. There is still 28% of the PROPER participant not comply with environmental requirements determined by the Ministry of Environment (MOE). The achievement of environmental compliance consists of beyond compliance (12%) and adequate compliance (88%)
Towards Implementation of Sociology Theory in Management Accounting Research
Full text linkThis article aims to give another perspective for Management accounting scholars implement sociology theories in their researchers. Traditionally, accounting researchers have been conducted relying on accounting theory, management theory, economic theory, and psychological theory. However, in line with popularity academic research that involves the interdisciplinary field of study, it is, therefore, the possibility to adopt another perspective of theory from a related discipline. Since Management accounting discipline is closely associated with the organization and behavior of an individual within the organization, sociology theory is considered fit to be adopted. This article will figure out potential research in management accounting discipline using framework sociology theory
The Relevance of Public Governance to National Environmental Performance
Full text linkThe study aims to examine the influence of public governance on national environmental performance. Public governance in this study consists of four attributes, namely government accountability, political stability, government effectiveness, and regulatory quality. This study was triggered by the phenomenon that countries with excellent economic performance, but they do not always have an excellent national environmental performance. The study involved 155 countries member of World Bank countries. This study adopted a Purposive Sampling technique. Path analysis was applied in this study because there is a correlation among independent variables. Public governance was measured using the Worldwide Governance Indicator (WGI) scores by the World Bank. Meanwhile, environmental performance was measured using the Environmental Performance Index (EPI) score by The Yale Center for Environmental Law & Policy (YCELP). Simultaneously, the result indicates that government accountability, political stability, government effectiveness, and regulatory quality have a significant influence on national environmental performance. However, partially, only government effectiveness variable has a significant influence on national environmental performance. Meanwhile, government accountability, political stability, and regulatory quality do not have a substantial effect on national environmental performance
Control of Corruption, Regulatory Quality, Political Stability and Environmental Sustainability: a Cross-National Analysis
Full text linkThe study aims to reveal the correlation between governance attributes of the government and national environmental sustainability. The governance attributes of government in this study refer to the index of control of corruption, regulatory quality, and political stability. Meanwhile, national environmental sustainability refers to the index of national environmental performance. The period of investigation is the year of 2014 and involves 177 countries. Person correlation analysis was applied in this study to identify the degree of correlation between independent variables (control of corruption, regulatory quality, and political stability) dependent variable (environmental sustainability). Independent variables were measured using the World Governance Index (WGI) published by the World Bank. Environmental Performance Index (EPI) issued by The Yale Center for Environmental Law & Policy (YCELP) was proxied for measuring environmental sustainability. The results indicate that the state's control of corruption, the national regulatory quality, and national political stability are positively associated with national environmental sustainability. The correlation coefficients are 0.230 (p<0.01), 0.193 ( p<0.01), and 0.167 ( p<0.01) respectively. Even though there is a positive correlation between public governance attributes and national environmental sustainability, however, the degree of correlation is weak. It implies that national governance is not a powerful instrument to predict national environmental sustainability
Public Governance and Environmental Performance: an International Perspective
Full text linkPurpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same geographic showed different environmental performance. It is believed that public governance will determine national environmental performance. The higher public governance index, the better national environmental performance will be. The subject of the research is the countries that are listed as world bank member. Objects of the research are public governance and environmental performance. Public governance was represented by variables, namely accountability, political stability, government effectiveness, regulatory quality, and control of corruption. Multiple regression analysis was applied in this research. The results showed that accountability, political stability, regulatory quality, and control of corruption have a positive and significant correlation with the national environmental performance. Meanwhile, variable accountability did not correlate with national environmental performance. Government effectiveness was dropped from the analysis due to there is multicollinearity
The Influence of Corporate Social Responsibility (CSR) Disclosures on Corporate Financial Performance with Industrial Types as Moderating Variables
Full text linkThis study aims to examine the effect of implementing Corporate Social Responsibility (CSR) on the company's financial performance, with the industry type as a moderating variable. CSR disclosure was measured using CSR disclosure under ISO 26000. Return on Asset is a proxy to measure the company's financial performance. The type of industry was divided into a high profile and low-profile company. The research subjects are the leading sector companies (raw material producing industries) and the second sector (manufacturing industries) which consist of various sectors namely agriculture, mining, basic and chemical industries, various industries, and consumer goods which are listed on the Indonesia Stock Exchange in 2012-2013. Partially, the results showed that the disclosure of CSR implementation and industry type positively and significantly affected the company's financial performance, and the type of industry succeeded in becoming a moderating variable that influenced the relationship between CSR disclosure and the company's financial performance. Simultaneously, the results of the study also show that there is a significant effect of the level of disclosure of Corporate Social Responsibility (CSR) on financial performance with industry type as a moderating variable
Analyze of the Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Its Implication to Audit Quality
Full text linkThis study aims to analyze the effect of workplace spirituality on auditor dysfunctional behavior and its implication to audit quality at The Audit Board of The Republic of Indonesia. The research approach used is quantitative and casual design. The number of research samples was 92 auditors taken through proportionate sampling. The data analysis used descriptive and inferential statistical analysis by employing path analysis. The results show that there is a significant negative effect of workplace spirituality on dysfunctional auditor behavior, there is a significant positive effect of workplace spirituality on audit quality, and there is a significant negative effect of dysfunctional auditor behavior on audit quality. The conclusions of the study state that there is a significant effect of workplace spirituality on dysfunctional auditor behavior. Implication to audit quality is that the audit quality can be improved through workplace spirituality and dysfunctional auditor behavio
RETRACTED: Study Motivation, Academic Performance and Career Commitment in Accounting Profession
Full text linkThis article has been retracted: please see Journal Policy on Article Withdrawal. This article has been retracted at the request of the Editor-in-Chief.The authors have plagiarized part of a paper that had already appeared in Journal of Education and Learning (EduLearn), Vol 12, No 3 10.11591/edulearn.v12i3.8078. One of the conditions of submission of a paper for publication is that authors declare explicitly that their work is original and has not appeared in a publication elsewhere. As such this article represents a severe abuse of the scientific publishing system. The scientific community takes a very strong view on this matter and apologies are offered to readers of the journal that this was not detected during the submission process
