scholarly journals Factors affecting the government procurement fraud: The independent auditor’s point of view.

2016 ◽  
Vol 12 (3) ◽  
pp. 61-68
Author(s):  
Zulaikha Zulaikha ◽  
Imam Ghozali ◽  
Paulus T. Hadiprajitno
Keyword(s):  
Behavioral Control ◽  
Government Procurement ◽  
Point Of View ◽  
Primary Data ◽  
Perceived Behavioral Control ◽  
Fraud Triangle ◽  
Factors Affecting ◽  
The Government ◽  
Procurement Fraud ◽  
The Government Procurement

The objective of this study was examining the factors affecting the government procurement fraud. Based on the fraud triangle and the theory of planned behavior, this study proposed seven hypothesis, those are tested by regression analysis. This study used primary data gathered by surveys to members of The Boards of the Republic Indonesia- Financial Auditors, who act as external auditors for the Government. They were asked to assess factors influencing the government procurement of goods and services fraud. There were 297 auditors of the Boards that participated in this survey. The result showed that the procurement frauds were influenced by the lack of procurement committee quality, the weakness of procurement control, and the intentions to engage fraud. The intentions to engage fraud were significantly influenced by the attitude toward fraud, subjective norms, and the perceived behavioral control. Furthermore, other elements of fraud triangle, the financial pressure, did not influence to the procurement fraud.

scholarly journals Influence of Environmental Concern and Knowledge on Households’ Willingness to Purchase Energy-Efficient Appliances: A Case Study in Shanxi, China

2019 ◽  
Vol 11 (4) ◽  
pp. 1073 ◽  
Author(s):  
Guomin Li ◽  
Wei Li ◽  
Zihan Jin ◽  
Zhihao Wang
Keyword(s):  
Energy Efficient ◽  
Positive Impact ◽  
Environmental Concern ◽  
Behavioral Control ◽  
Environmental Knowledge ◽  
Shanxi Province ◽  
Perceived Behavioral Control ◽  
Factors Affecting ◽  
The Government ◽  
Willingness To Purchase

With the increases in residents’ household energy consumption and carbon emissions, to conserve regional energy and reduce emissions, studying the factors affecting residents’ willingness to purchase energy-efficient appliances and their mechanisms of action is necessary. In this research, based on the theory of extended planned behavior and combined with environmental concern variables and environmental knowledge variables, a model of the factors influencing residents’ willingness to purchase energy-efficient appliances was constructed and an empirical study of urban residents in Shanxi Province, China was conducted. The research indicates that environmental concern, environmental knowledge, attitude, and perceived behavioral control are significantly positively correlated with residents’ willingness to purchase energy-efficient appliances. The influence of subjective norms on the willingness of residents to purchase energy-efficient appliances is not significant; environmental concern and environmental knowledge have a positive impact on attitudes and indirectly affect residents’ willingness to purchase energy-efficient appliances. This study focuses on improvement and research from the perspectives of theoretical expansion, indirect impact test, and analysis of typical underdeveloped energy-rich regions. This study provides corresponding policy suggestions from the perspectives of education and guidance, sales and marketing, and independent improvement for the government, sellers, and residents, to improve the residents’ willingness to purchase energy-efficient appliances.

scholarly journals Crowe’s Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Krisnhoe Sukma Danuta
Keyword(s):  
Local Government ◽  
Qualitative Method ◽  
Government Procurement ◽  
The Government ◽  
High Level ◽  
Procurement Fraud ◽  
The Government Procurement

AbstractThis research aims to identify how much the use of e-procurement can prevent or reduce things that trigger the occurrence of fraud, given the high level of corruption that occurs in the government procurement of goods/services. This research used qualitative method with a case study conducted in Procurement Services Unit, E-Procurement Services Unit, and the Inspectorate at one of the local government in Yogyakarta Region. This study focuses on two additional elements in crowe's fraud pentagon theory: arrogance and competence. The analysis results show e-procurement can reduce arrogance and competence through transparency obtained after using e-procurement. The limitations of this study is e-procurement only reaches the provider section which does not cover the entire procurement process.Keywords: E-procurement; Fraud; Fraud pentagon; Government procurement AbstrakPenelitian ini bertujuan untuk melihat seberapa banyak pemanfaatan e-procurement dapat mencegah atau mengurangi hal-hal yang memicu terjadinya fraud, mengingat tingginya tingkat korupsi yang terjadi pada proses pengadaan barang jasa pemerintah. Penelitian ini menggunakan metode kualitatif studi kasus yang dilakukan pada Unit Layanan Pengadaan (ULP), Layanan Pengadaan Secara Elektronik (LPSE), dan Inspektorat salah satu pemerintah daerah di Wilayah Yogyakarta. Penelitian ini fokus pada dua elemen tambahan dalam crowe’s fraud pentagon theory yaitu arogansi dan kompetensi. Hasil analisis menunjukan e-procurement dapat mengurangi timbulnya arogansi dan kompetensi melalui transparansi yang diperoleh setelah menggunakan e-procurement. Keterbatasan dalam penelitian ini adalah e-procurement yang hanya menjangkau bagian pemilihan penyedia yang  tidak mencakup keseluruhan proses pengadaan barang jasa.Kata kunci: E-procurement; Fraud; Fraud pentagon; Pengadaan barang jasa

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

Ökologische Aspekte im öffentlich-rechtlichen Beschaffungswesen

2021 ◽  
Author(s):  
Felix Steengrafe
Keyword(s):  
International Law ◽  
Public Procurement ◽  
German Law ◽  
Government Procurement ◽  
Environmental Concerns ◽  
European Law ◽  
Environmental Criteria ◽  
The Government ◽  
Model Law ◽  
The Government Procurement

The awarding of public contracts is of considerable economic importance and for this reason can be used to promote environmental concerns. The present work examines whether environmental criteria may be taken into account in the context of public procurement. To answer this question, the Government Procurement Agreement and the UNICTRAL Model Law on Public Procurement are considered at the level of international law. In European law, the primary as well as the relevant secondary law requirements and, in German law, the Cartel and Budget Procurement Law are assessed. This analysis also includes the interactions between the three levels.

scholarly journals The Factors Affecting Household Electricity Saving Behavior: A Study in Vietnam

2020 ◽  
Vol 15 (8) ◽  
pp. 1241-1250
Author(s):  
Nguyen Ngoc Hien ◽  
Pham Hoang Chi
Keyword(s):  
Structural Equation ◽  
Behavioral Control ◽  
Influence Factors ◽  
Electricity Consumption ◽  
Equation Model ◽  
Perceived Behavioral Control ◽  
Factors Affecting ◽  
Perceived Benefit ◽  
Saving Behavior ◽  
Electricity Saving

In the context of dramatically increase in electricity demand, Vietnam's potential for power supply remains limited. Research and promotion of electricity saving behavior of households become significant to reduce electricity consumption and protect ecological environment. This study incorporates elements of planned behavior theory (TPB) and norm activation model (NAM) as the basis for developing and extending key assumptions. In addition, expansion TPB is used to study influence factors affecting electricity saving behavior. Through a sample of 395 randomly selected residents in Tay Ninh Province and Ho Chi Minh city in Vietnam, the proposals were checked using a structural equation model (SEM). The results showed that the factors in TPB and NAM (such as perceived behavioral control, subjective norm, attitude, personal moral norm) and additional factor (perceived benefit) are the important factors that influence resident's intention of saving electricity. Moreover, electricity saving behavior is strongly influenced by the intention of saving electricity, perceived benefit, policy and social propaganda. Based on these results, some inferences are drawn, and recommendations are made for policy makers and further research proposals are discussed.

Entrepreneurial intentions of private university students in the kingdom of Bahrain

2018 ◽  
Vol 10 (1) ◽  
pp. 43-57 ◽  
Author(s):  
Minwir Al-Shammari ◽  
Rana Waleed
Keyword(s):  
Role Models ◽  
Positive Relationship ◽  
Behavioral Control ◽  
Subjective Norms ◽  
Entrepreneurial Intentions ◽  
Perceived Behavioral Control ◽  
Content Type ◽  
Total Response Rate ◽  
Social Valuation ◽  
The Government

Purpose This study aims to explore the level of entrepreneurial intentions (EIs) among students in three private universities in Bahrain. The examined factors that are expected to shape EI are personal attraction toward becoming an entrepreneur, perceived behavioral control and subjective norms and social valuation of entrepreneurship. Design/methodology/approach A close-ended questionnaire was used to collect data of the study. The total number of questionnaires distributed was 1,530 questionnaires, while the total number of the valid questionnaires retrieved was 550, which makes the total response rate to be 36 per cent. Findings Regression analysis results indicated that students’ personal attraction toward entrepreneurship and perceived behavioral control had a significant strong positive relationship with their EI. In addition, there was a significant moderate positive relationship between students’ perceived subjective norms and social valuation of entrepreneurship with their EI. Originality/value The findings showed that entrepreneurial education is needed to improve students’ skills and knowledge and enhance their EI and perceived behavioral control. In addition, it is important to expose students to entrepreneurial role models and their businesses and to promote entrepreneurial careers as desirable and feasible options that may bring more advantages than working in the government or private sector.

Young consumers' purchase intention toward organic food: exploring the role of mindfulness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alok Tewari ◽  
Smriti Srivastava ◽  
Divya Gangwar ◽  
Vimal Chandra Verma
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Behavioral Control ◽  
Organic Food ◽  
Equation Modeling ◽  
Perceived Behavioral Control ◽  
Content Type ◽  
Young Consumers ◽  
The Government

PurposeThe role of mindfulness in influencing green behaviors has been recognized in literature though it has not been explored sufficiently in the context of organic food. This study makes an attempt to explore the role of mindfulness in influencing young consumers' purchase intention (PI) toward organic food in India.Design/methodology/approachA total of 348 useable responses were collected through an intercept survey at organic food stores using a purposive sampling approach. Data analysis was carried out through structural equation modeling.FindingsMindfulness emerged as a significant predictor of behavioral intention. Further, the specific indirect effects of mindfulness through attitude, perceived behavioral control (PBC), drive for environmental responsibility (DER) and label reference willingness (LRW) were also significant.Originality/valueThis research is one of the initial efforts to link mindfulness with PI for organic food. The results could help the government and marketers tap onto the potential of mindfulness with regard to environment-friendly products and frame appropriate strategies for stimulating the demand for organic food in India

FACTORS AFFECTING WATER AVAILABILITY AT HOUSE HOLD LEVEL A CASE STUDY OF QUETTA BALOCHISTAN

Al-Burz ◽  
2017 ◽  
Vol 9 (1) ◽  
pp. 259-276
Author(s):  
Shaheen Usman Kakar ◽  
Dr. Mumtaz Ali Baloch ◽  
Dr. Shahida Habib
Keyword(s):  
Water Resources ◽  
Water Availability ◽  
Secondary Data ◽  
Well Being ◽  
Water Shortage ◽  
Primary Data ◽  
Factors Affecting ◽  
Alternative Water ◽  
The Government ◽  
Sanitation Systems

  Water is of basic substance for Human development, the water brought environment, economy, civilization, livelihood provisions and well being for the society. Comprehensively understanding factors affecting the availability of water for household the water consumption behavior are required to be designed for efficient and effective water uses. To address the issue we randomly investigated 200 households in five different populated towns of Quetta city. The primary data was collected through household questionnaire survey and observation. On the other hand, secondary data included books, journal articles and websites. Data were analyzed using the Statistical Package for Social Science (SPSS). The findings of this study revealed that type of family, monthly income, major source of water, presence of garden at household and responsible factor of water shortage are significantly correlated with water availability. The survey concludes that the available water resources provided by the government are not enough for the daily household usage resultantly the respondents struggle hard to managed alternative water resources as per their requirement. The paper recommend to bring  awareness for the public sector about their right to water and provision of water sources is core responsibly of Government, especially to draw a policy for new constructions of water resources or by the remodeling of water and sanitation systems.

How fashion influencers contribute to consumers' purchase intention

2020 ◽  
Vol 24 (3) ◽  
pp. 361-380 ◽  
Author(s):  
Youssef Chetioui ◽  
Hikma Benlafqih ◽  
Hind Lebdaoui
Keyword(s):  
Conceptual Model ◽  
Purchase Intention ◽  
Behavioral Control ◽  
Brand Attitude ◽  
Perceived Behavioral Control ◽  
Fashion Industry ◽  
Content Type ◽  
Factors Affecting ◽  
Consumer Purchase Intention ◽  
The Impact

PurposeThis study examines the impact of attitudes toward fashion influencers (FIs) on brand attitude and consumer purchase intention. It also aims to identify factors affecting consumers' attitudes toward FIs.Design/methodology/approachTo achieve this goal, the authors propose a conceptual model that combines the theory of planned behavior (TPB) and theoretical outcomes of prior literature related to influencer marketing. Based on data collected from 610 Moroccan respondents, the authors empirically test the conceptual model using a partial least squares (PLS) estimation.FindingsThis study illustrates that attitudes toward FIs positively impact brand attitude and consumer purchase intention. The authors also demonstrate that perceived credibility, trust, perceived behavioral control, perceived subjective norms, perceived expertise and perceived congruence positively impact attitudes toward FIs.Practical implicationsThe study findings help marketers and advertisers in the fashion industry to understand how influencer marketing contributes to consumer purchase intention. They also allow marketers to understand factors explaining attitudes toward FIs and therefore better select influencers capable of creating purchase intentions among existing and potential customers.Originality/valueThe present paper bridges a gap pertaining to antecedents and factors that impact attitudes toward FIs and consumer purchase intention. To the authors’ knowledge, this study is the first of its kind to investigate the impact of attitudes toward influencers on both brand attitude and purchase intention in the fashion industry.

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