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Islamic Personality Model as Psychometric Tool To Assess Creditworthiness of Micro Financing Hardiansyah Hardiansyah; Euis Amalia; Abdul Hamid
ETIKONOMI Vol 22, No 1 (2023)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v22i1.30370

Abstract

This study aims to develop an Islamic personality model as a psychometric tool to assess creditworthiness as an alternative predictive character analysis for micro businesses. The method designed to formulate the proposed model coded in R Studio uses two approaches. First, we modify Moslem Religiosity Personality Inventory and then frame a structural model based on Partial Least Square. Subsequently, we use the random forest technique to see the model's accuracy. The result shows a valid and reliable model and performs with 89.47 % accuracy with an Area Under Curve -Receiver Operating Characteristic of 90.06 %. This model implies a solution to strengthen the assessment of the character of creditworthiness of a potential micro-business and helps Islamic Financial Institutions to assess prospective micro-business to determine credit risk and pricing.JEL Classification: B41, D81, D87, G21, P43How to Cite:Hardiansyah., Amalia, E., & Hamid, A. (2023). Islamic Personality Model as Pychometric Tool To Access Creditworthiness of Micro Financing. Etikonomi, 22(1), 233–246. https://doi.org/10.15408/etk.v22i2.30370.
How Do Audit Capacity Stress Affect Audit Quality? The Mediating Mechanism of Due Professional Care Abdul Hamid; Farhanah Murniasih
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i2/22380

Abstract

This study aims to investigate whether due professional care mediates the relationship between audit capacity stress and audit quality. A quantitative approach was applied using survey data collected from 105 auditors working in Jakarta, Indonesia. Hypotheses were tested using the Hayes’ PROCESS Macro (Model 4) to test direct and indirect effects. The results indicate that audit capacity stress positively influences due professional care, suggesting a compensatory discipline effect whereby increased pressure stimulates greater auditor vigilance. Due professional care, in turn, has a significant positive effect on audit quality. Mediation analysis further reveals that due professional care partially mediates the relationship between audit capacity stress and audit quality, implying that heightened diligence can mitigate some adverse effects of stress, although excessive workload may still impair quality through other behavioral mechanisms such as fatigue or distraction. Theoretically, this study contributes to behavioral auditing literature by identifying due professional care as a key cognitive pathway linking stress and quality. Practically, the findings highlight the importance for audit firms to balance workload demands with effective supervision to sustain audit quality, particularly during peak audit periods.