Andi Kusumawati and Syamsuddin Syamsuddin
The purpose of this paper is to investigate the relationships between auditor quality to professional skepticism and between auditor quality and professional skepticism to audit…
Abstract
Purpose
The purpose of this paper is to investigate the relationships between auditor quality to professional skepticism and between auditor quality and professional skepticism to audit quality.
Design/methodology/approach
The analysis method to test the causal effect of auditor quality to profesional skepticism and audit quality. The respondent in this research is the auditor in the Audit Board of the Republic of Indonesia in South Sulawesi province using questionnaire. The analysis tool used in this research is partial least square.
Findings
The auditor quality has direct effect on the professional skepticism. Professional skepticism has direct effect on the audit quality. The auditor quality has no direct effect on audit quality, but auditor quality has indirect effect on audit quality with mediation of professional skepticism.
Originality/value
This paper shows a research was conducted about professional skepticism public sector in governmental sector for producing the audit quality, especially in South Sulawesi province in Indonesia. This research retests the research result from Aranya and Amernic (1981); Carcello et al. (1992); Behn et al. (1997); Copley (1998); Brown and Raghunandan (1995); Beasley et al. (2001); Chiu (2003); Suraida (2005); Lewinsohn et al. (1997); Novianti (2008); Varelius (2009). The researcher uses model combination (design) method of sequential explanatory based on evidentiary sequence from Creswell 2009, quantitative research (by instrument using questionnaire).
Details
Keywords
Andriani Kusumawati and Karisma Sri Rahayu
To test the effect of experience quality on customer perceived value and customer satisfaction and its impact on customer loyalty to the visitors of natural nuanced outdoor cafés…
Abstract
Purpose
To test the effect of experience quality on customer perceived value and customer satisfaction and its impact on customer loyalty to the visitors of natural nuanced outdoor cafés in the hilly areas of Joyo Agung, Malang.
Design/methodology/approach
This study uses four variables, namely experience quality, customer perceived value, customer satisfaction, and customer loyalty. The population used in this research was all customers or visitors who buy and enjoy the products and services provided by the natural outdoor cafés in Malang. This study used structural equation modeling (SEM) as inferential statistical technique.
Findings
1) Quality experience has a significant effect on customer perceived value, customer satisfaction, and customer loyalty; 2) customer perceived value has a significant effect on customer satisfaction and customer loyalty; and 3) customer satisfaction has a significant effect on customer loyalty.
Originality/value
Based on the results of previous research and the phenomenon that has been described previously, the research gaps found in this study are: (1) the relationship between experience quality and customers’ perceived values. (2) There are differences in the relationship between experience quality and customer satisfaction found in the research, which examines the effect of experience quality on customer loyalty. (3) Experience quality and customer loyalty variables still differ in the research concerning the effect of experience quality on customer loyalty. (4) The influence of customer satisfaction and customer loyalty is still different in the research results regarding the effect of customer satisfaction on customer loyalty.
Details
Keywords
Rajni Bala, Sandeep Singh and Kulwant Kumar Sharma
Environment-friendly behaviour is essential for a sustainable development. The study is an attempt to fill the research gap by analysing the mediating role of environmental…
Abstract
Purpose
Environment-friendly behaviour is essential for a sustainable development. The study is an attempt to fill the research gap by analysing the mediating role of environmental sensitivity (ES) and environmental attitude (EA) on the relationship between environmental knowledge (EK) and environmental behavioural intention (EBI). It aims to investigate the direct as well as indirect relationship between EK, ES, EA and EBI.
Design/methodology/approach
The data were collected from 466 university students representing northern region of India. The use of purposive sampling technique helped to reach the maximum number of respondents. The hypothesis was tested by applying partial least square structural equation modelling (PLS-SEM).
Findings
It was found that the relationship between EK and EBI was sequentially mediated by ES and EA. The study provides a model which would be instrumental in protecting the environment. It describes how the behaviour intentions of youth come into existence from EK.
Practical implications
The study is quite useful for making training schedules regarding environment protection specifically for the students. The study has various implications for the society as well. As the young students are a significant part of the society, the social communities can use this model to understand the various needs of the youth. It is likely to provide additional EK to the youth. The tested model explains how EK converts into EBI. The government and non-government agencies can use the model for chalking out environment protection strategy at the local as well as national level.
Originality/value
It is believed that this is the first study of its kind which highlights the causal links between EK, ES, EA and EBI. No doubt, certain studies were conducted by ascertaining the relationship between two or three of these variables, but none provided an insight into the direct and indirect relationship between these variables.
Details
Keywords
Muhammad Muflih, Muhamad Zen, Radia Purbayati, Kristianingsih Kristianingsih, Hennidah Karnawati, Bambang Iswanto and Endang Hatma Juniwati
This study evaluates the integrative role of justice theory, religiosity, satisfaction and trust in influencing customer loyalty to Islamic mobile banking.
Abstract
Purpose
This study evaluates the integrative role of justice theory, religiosity, satisfaction and trust in influencing customer loyalty to Islamic mobile banking.
Design/methodology/approach
This study surveyed 370 customers who used Islamic mobile banking. The authors employed SEM-PLS to estimate the proposed model and answer the hypotheses.
Findings
Empirical facts show that distributive justice, procedural justice and interactional justice can increase loyalty through the role of satisfaction. On the other hand, distributive justice, procedural justice and religiosity can predict loyalty through the role of trust.
Practical implications
This study encourages Islamic mobile banking providers to improve the quality of benefit distribution, the application of procedures and interaction among all levels of users. In addition, religious education innovation is also important to increase customer activity in using Islamic mobile banking.
Originality/value
Until now, none of the studies have estimated the loyalty of Islamic mobile banking users based on the integrative roles of justice theory, religiosity, satisfaction and trust. It, therefore, highlights the originality of this study.