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Articles 1411 - 1440 of 34265
Full-Text Articles in Entire DC Network
Analysis Of The Impact Of Transfer Funds And Local Revenue On Government Capital Expenditure In Regencies/Cities In West Java: Testing The Existence Of The Flypaper Effect, Maulani Dwi Asmarawati, Ismail Marzuki Randos
Analysis Of The Impact Of Transfer Funds And Local Revenue On Government Capital Expenditure In Regencies/Cities In West Java: Testing The Existence Of The Flypaper Effect, Maulani Dwi Asmarawati, Ismail Marzuki Randos
Journal of Accounting Auditing and Business
This study analyzes the impact of transfer funds (General Allocation Fund and Special Allocation Fund) and Local Revenue on Capital Expenditure in Regency / City of West Java Province during the period 2018 2022, as well as testing the existence of the flypaper effect phenomenon. Using secondary data from the Local Government Financial Statements and BPK Audit Reports of 18 Regencies and 9 Cities in West Java, this study uses panel data regression analysis with the Random Effect Model (REM). The results show that the General Allocation Fund has no significant effect on Capital Expenditure, although it has a positive …
The Influence Of Internal Control Systems, Whistleblowing Systems, And Organizational Culture On Fraud Prevention At Pt Triana Harvestindo Nusantara, Linda Linda, Farah Latifah Nurfauziah, Sri Suharti
The Influence Of Internal Control Systems, Whistleblowing Systems, And Organizational Culture On Fraud Prevention At Pt Triana Harvestindo Nusantara, Linda Linda, Farah Latifah Nurfauziah, Sri Suharti
Journal of Accounting Auditing and Business
The increasing frequency of fraud cases in the industrial sector, including textiles, reflects the insufficient implementation of internal controls, whistleblowing mechanisms, and ethical organizational culture. Internal actors both individuals and groups are often responsible, underscoring the need for a systematic approach to prevention. This study examines the influence of internal control systems, whistleblowing systems, and organizational culture on fraud prevention at PT Triana Harvestindo Nusantara. Using a quantitative, causally associative method, data were gathered from 200 employees through structured questionnaires and analyzed via SPSS version 25. Results indicate that all three variables significantly contribute to mitigating fraud risk. The findings …
The Effect Of Environmental, Social, And Governance (Esg) Performance And Capital Structure On Firm Value In Manufacturing Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period, Aliea Yenemia Putri, Citra Sukmadilaga, Adisti Gilang Cempaka
The Effect Of Environmental, Social, And Governance (Esg) Performance And Capital Structure On Firm Value In Manufacturing Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period, Aliea Yenemia Putri, Citra Sukmadilaga, Adisti Gilang Cempaka
Journal of Accounting Auditing and Business
This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance and capital structure on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. ESG performance is measured using individual and combined scores from LSEG Datastream (Refinitiv). Capital structure is proxied by the Debt-to-Equity Ratio (DER), while firm value is measured using the Tobin’s Q ratio. This research adopts a quantitative approach using panel data regression analysis. The sample consists of 20 manufacturing firms selected through purposive sampling. Control variables include firm size, profitability (ROA), and macroeconomic factors such …
The Influence Of Underwriter Reputation And Firm Age On Ipo Pricing Decision: A Study On Companies Conducting Ipos On The Indonesia Stock Exchange In 2021–2024, Daniel Nathan, Prima Yusi Sari
The Influence Of Underwriter Reputation And Firm Age On Ipo Pricing Decision: A Study On Companies Conducting Ipos On The Indonesia Stock Exchange In 2021–2024, Daniel Nathan, Prima Yusi Sari
Journal of Accounting Auditing and Business
This study aims to analyze the effect of underwriter’s reputation and firm age on IPO pricing decision among companies that went public on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. A quantitative approach was employed using multiple linear regression to examine the relationships between variables. The study’s sample consists of 229 companies that conducted IPOs within the specified period. The independent variables include underwriter’s reputation, categorized based on transaction volume rankings, and firm age, calculated as the difference between the year of establishment and the IPO year. The dependent variable is IPO pricing decision, represented by …
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention, Asep Muhyidin, Farah Latifah Nurfauziah, Sri Suharti
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention, Asep Muhyidin, Farah Latifah Nurfauziah, Sri Suharti
Journal of Accounting Auditing and Business
Abstract: This study examines the effectiveness of the Whistleblowing System (WBS) in fraud prevention at the Government Inspectorate of Garut Regency, Indonesia. Using a qualitative approach and thematic analysis with NVivo, the research identifies key factors influencing WBS success, including structural, operational, and human resource aspects. Findings indicate that WBS significantly enhances transparency and accountability through accessible reporting mechanisms, whistleblower protection, and investigative follow-up. Critical determinants of effectiveness include: (1) technological support for whistleblower anonymity, (2) personnel competence in handling reports, and (3) compliance with Regulation of the Garut Regent No. 50 of 2020 on WBS implementation guidelines. Thematic nodes …
Market Anomalies In Stock Returns: A Comparative Analysis Of Kompas 100 Index Companies And Investor33 Index, Dayanti Dayanti, Nofryanti Nofryanti, Iin Rosini
Market Anomalies In Stock Returns: A Comparative Analysis Of Kompas 100 Index Companies And Investor33 Index, Dayanti Dayanti, Nofryanti Nofryanti, Iin Rosini
Journal of Accounting Auditing and Business
This research aims to analyse the impact of the week-four effect and the January effect on stock returns, focusing on companies listed in the Kompas 100 and Investor33 indices, with respective sample sizes of 150 and 125, spanning the period from 2018 to 2022. Hypothesis testing was performed using panel data regression analysis, revealing that neither the week-four effect nor the January effect significantly influences stock returns within the Kompas 100 index. In contrast, both effects have a notable impact on stock returns in the Investor33 index, which is also projected to yield better stock returns in the future compared …
Participant Empowerment, Inclusivity, And Social Justice: A Review Of Meng Tian’S Arts-Based Research Methods For Educational Researchers, Niway Ayalew Adimasu
Participant Empowerment, Inclusivity, And Social Justice: A Review Of Meng Tian’S Arts-Based Research Methods For Educational Researchers, Niway Ayalew Adimasu
The Qualitative Report
In reviewing Arts-Based Research Methods for Educational Researchers by Meng Tian (2023), I found a priceless resource for contemporary scholars wishing to add cutting-edge arts-based techniques to their qualitative research inquiries. This book offers a thorough examination of how artistic mediums like poetry, theater, and visual arts can be used to investigate the emotional, psychological, and cultural aspects of education that conventional research frequently ignores. It does this by fusing theoretical understanding with helpful advice. The book focuses on participant empowerment, inclusivity, and ethical considerations when working with vulnerable populations highlights the book’s commitment to social justice, making it especially …
The Tax Adviser, Volume 10, Number 12, December 1979, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 10, Number 12, December 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index 12, Months Ended November 1979, American Institute Of Certified Public Accountants
Author Index 12, Months Ended November 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended November 1979, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended November 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Spotlight, Robert F. Manning
Tax Clinic, James E. Power
Federal Income Tax Simplification And The Political Process, John S. Nolan
Federal Income Tax Simplification And The Political Process, John S. Nolan
Tax Adviser
No abstract provided.
Planning The Characterization Of Foreign Entities For U.S. Tax Purposes, Stephen P. Jarchow
Planning The Characterization Of Foreign Entities For U.S. Tax Purposes, Stephen P. Jarchow
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 10, Number 11, November 1979, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 10, Number 11, November 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended October 1979, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended October 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended October 1979, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended October 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Spotlight, Robert F. Manning
Washington Report: Aicpa Acts To Restore Social Security Benefits To Retired Partners, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division
Washington Report: Aicpa Acts To Restore Social Security Benefits To Retired Partners, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Understanding Sec. 305(C) Deemed Distributions, Stephen Replin
Understanding Sec. 305(C) Deemed Distributions, Stephen Replin
Tax Adviser
No abstract provided.
Tax Clinic, Darwin Broenen
Tax Implications Of Family Loan Transactions, William F. Jordan
Tax Implications Of Family Loan Transactions, William F. Jordan
Tax Adviser
No abstract provided.
Tax Consequences Of Hedging Against Foreign Currency Fluctuations An Update, Ralph A. Wehrenberg, Richard A. Helfand
Tax Consequences Of Hedging Against Foreign Currency Fluctuations An Update, Ralph A. Wehrenberg, Richard A. Helfand
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 10, Number 10, October 1979, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 10, Number 10, October 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
New Tax Exemption Program For Doing Business In Puerto Rico, Angel L. Castro
New Tax Exemption Program For Doing Business In Puerto Rico, Angel L. Castro
Tax Adviser
No abstract provided.
Tax Clinic, Albert B. Ellentuck