Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

Technological developments are things that must be followed by companies to achieve a competitive advantage to improve performance. To achieve and improve performance, companies need active employee engagement by encouraging motivation and fulfilling their job satisfaction. This study aims to analyze the effect of motivation and job satisfaction on performance with employee engagement as a mediating variable. The research sample is Information Technology (IT) companies located in the cities of Jakarta and Bandung, Indonesia. Research respondents are system developers who handle system development activities for a project or part of an ongoing project. By using the convenience sampling technique 103 responses were obtained from IT developers. The research model analysis method uses Partial Least Square (PLS) with SMART PLS Ver 3.0 software. Empirical findings prove that motivation has a positive effect on the performance of IT employees, while job satisfaction is independent. Employee engagement does not directly affect employee performance, but the effect of mediation through motivation and job satisfaction can have a significant effect on employee performance. The research findings have managerial implications, in increasing high employee involvement, motivation needs to be encouraged to be more active and innovative, and facilitate the achievement of the desired results.

Acknowledgment
This study was made possible because of the full support of the Region III Education Service Institute (LL-DIKTI III), the Ministry of Education and Culture of the Republic of Indonesia, and the Research Center at Mercu Buana University, Jakarta.

This study aims to investigate the influence of servant leadership on job satisfaction with individual character as a moderating variable. It used a quantitative approach with multiple linear regression analysis. The population of this study were employees of the Central Sulawesi province industry and trade office. It involved 72 samples selected using a purposive sampling technique. The results showed that servant leadership significantly influence job satisfaction with a value of 82.5%. The most significant factor affecting job satisfaction is wisdom (correlation coefficient = 0.863) in which the higher the wisdom, the higher the job satisfaction. The next factor is persuasive mapping in which the higher the persuasive mapping, the higher the job satisfaction (correlation coefficient = 0.697). Then, it was followed by altruistic calling with the correlation coefficient value of 0.524 in which the higher the altruistic calling, the higher the job satisfaction. The last is emotional healing with a correlation coefficient value of 0.291 in which the higher the emotional healing, the higher the job satisfaction. On the other hand, organizational stewardship is the only factor does not influence the job satisfaction (correlation coefficient = 0.009).

Over the years, the number of organizations investing in CSR activities has increased considerably. This increase is partially attributable to the intention of the organizations to give back to the society to repair and reduce the loss their intentional or unintentional actions might have caused to the environment. The government’s decision to make it mandatory for businesses to invest a small part of their net profit in social welfare activities has also helped nudge the organizations towards CSR activities. However, the question whether this investment influences customers’ intention to purchase the product in any manner remains an unresolved paradox. Limited researches have been conducted in this area to explore and establish the relationship if any between CSR and consumer purchase intention. This research focuses on the five different factors of CSR comprising of loyalty, morality, awareness, behavior and environment, which are identified from the previous literature. With the help of these factors, the authors researched and established the relationship between them and consumer purchase intention. In this descriptive research, the research questionnaire was distributed to 1500 respondents, using convenient sampling method, out of which 319 responses were finally obtained for the analysis purpose. After testing the reliability and validity of the data, the five hypotheses were tested using SEM (Structural Equation Modeling). It was found that all the five hypotheses were supported and thereby acknowledged the significant influence of CSR related activities performed by companies on the consumer purchase intention. The CSR driven morality is emerging to be the most important dimension that appears to influence the consumer purchase intentions. These finding will help decision-makers to formulate their promotion activities in such a manner that it aligns with the value system of the consumers and increase the overall consumer base.