Digital Commons Network^™

Event Study: Itama Ranoraya Stock Valuation On Indonesia Stock Exchange During The Covid-19 Pandemic, Posma Sariguna Johnson Kennedy, Ricky Martin Manullang, Chyntia Natasha Sihombing, Laura Magdalena Tampubolon

Journal of Accounting Auditing and Business

This study aims to analyze investment decisions on one of the pharmaceutical company's shares, PT Itama Ranoraya Tbk, with the code IRRA on the Indonesia Stock Exchange in 2021. The research method used is the event study method (ESM). This research is expected to enrich scientific references for event studies on non-economic events and their impact on the capital market in Indonesia in general. The data used in this research is secondary data, especially from stock movement data and company financial statements. The share acquisition for valuation is only one share from various pharmaceutical industries, namely the IRRA coded stock. …

Analysis Of The Influence Of Good Corporate Governance And Financial Health Ratio On Banking Performance, Aloysius Harry Mukti, Tamara Rahmawati

Journal of Accounting Auditing and Business

This study aims to examine the effect of good corporate governance and financial health ratios as measured by CAR NPL and BOPO on banking performance. This study used a sample of 93 and the objects in this study were conventional banking companies listed IDX 2017-2019. This study uses secondary data with a sample selection method, namely purposive sampling. This study uses 5 data analysis methods, namely descriptive statistics, classical assumption test, hypothesis test, f test, and partial test / t. This study proves that good corporate governance has no effect on banking performance, financial health ratios as measured by CAR …

College Library Model To Achieve Accounting Student Satisfaction, Irman Firmansyah

Library Philosophy and Practice (e-journal)

This study aims to find several important aspects to build a library that can support the capacity of accounting students in higher education. The research was conducted at universities in Indonesia using the analytic network process method. The results of the study found that there are three important aspects to building a quality library. First aspect of service (the library must be informative on the latest books, the librarian must be alert in serving students, and there is no book rental fee). The second aspect of the facility (the library must be comfortable to visit, there must be an accounting …

Auditing Standards Board (Asb), March 9, 2022, Meeting Agenda, Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Major Government Customers And Loan Contract Terms, Daniel A. Cohen, Bin Li, Ningzhong Li, Yun Lou

Research Collection School Of Accountancy

We examine the relation between the presence of U.S. government as a major customer and a supplier firm’s loan contract terms, using major corporate customers as a benchmark. We find that firms with major government customers are associated with fewer covenants and a lower likelihood of having performance pricing provisions in their loan contracts. In contrast, we do not find such associations for firms with major corporate customers. Further, we find no evidence that the existence of major government customers is related to the supplier firm’s loan spread, security, or maturity. We conjecture that lenders benefit from the stricter monitoring …

Insider Sales Under The Threat Of Short Sellers: New Hypothesis And New Tests, Kemin Wang, Rencheng Wang, K. C. John Wei, Bohui Zhang, Yi Zhou

Research Collection School Of Accountancy

Using the Regulation SHO program as a quasi-experiment, we document that the threat of short selling has a negative effect on the volume of opportunistic insider selling and a positive effect on its profitability for each transaction. These effects are stronger among firms with higher litigation risk, greater media coverage, and executives who have more of their firms' stock-related holdings. We further find robust evidence when we extend the analyses to short selling deregulations in the Chinese and Hong Kong stock exchanges. Overall, our findings suggest that short sellers play a disciplinary role in opportunistic insider selling.

Implementation Critical Success Factors And Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study, Charles Tafon

Doctoral Dissertations and Projects

This study examined implementation critical success factors and ASC 606 implementation dynamics. The study argued organizational dynamics that strengthen change responsiveness, absorptive capability, and organizational implementation context enhance ASC 606 implementation outcomes. The study was a timely response to outcries from the accounting scholarly and professional communities on the disturbing state of inertia and lackadaisical approach towards ASC 606 implementation that could possibly jeopardize its application. The study investigated relationships between implementation critical success factors and ASC 606 implementation outcomes to gain insights into mechanisms most likely to cause a change in implementation outcomes. The study adopted the ex post …

Revised Interpretation: Unpaid Fees, Et Sec. 1.230.010, American Institute Of Certified Public Accountants. Professional Ethics Division

AICPA Professional Standards

No abstract provided.

Not-For-Profit Entities, March 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments, March 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Service Quality Analysis Of Tokopedia Application Using Text Mining Method, Debby Kania Bustami, Siska Noviaristanti

International Journal of Management, Finance and Accounting

Shopping transformation using online applications makes it easier for sellers and buyers to make transactions. In Indonesia, there are several shopping applications, Tokopedia is one of them. Tokopedia is one of the shopping applications developed in Indonesia. To ensure users’ loyalty to the Tokopedia application, quality analysis is done to determine how the application could be improved or developed. This study applied the Quality Measurement Theory to examine the mobile shopping application service quality with three variables: interaction quality, environmental quality, and outcome quality. The data used in this study are users’ reviews of the Tokopedia application on the Google …

Digital Readiness Analysis In Bandung Government For Smart City Implementation, Reza Sukmadiansyah, Siska Noviaristanti

International Journal of Management, Finance and Accounting

Digital readiness is the willing to switch to digital process workflows supported by technological innovation. It is changing the way business is conducted, creating unprecedented opportunities. Digital readiness is known as the pre-requisite for digital transformation in implementing smart governance to build a smart city. The purpose of this study is to explore the effect employing smart strategies and digital readiness of smart innovation initiatives on the governance of Bandung city government. A total of 400 questionnaires were collected from 27 offices of the Bandung city government using online questionnaire, website link and face to face collection from the respective …

Open Meeting Agenda, February 16–17, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes — February 16 –17, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink

Communications of the IIMA

Blockchain has the potential to revolutionize accounting transactions in the same way the Internet revolutionized the collection and dissemination of information. Nonetheless, like the Internet, blockchain technology is a double-edged sword offering tremendous benefits but also drawbacks. The literature points to inadequacies in blockchain implementations, particularly when evaluating and selecting controls to help ensure an effective blockchain implementation in organizations. This research develops an approach that not only addresses the inadequacies identified in the literature, but also prompts organizations to a more precise evaluation and selection of controls to achieve effective blockchain implementation. The approach uses Desirability Functions to quantify …

The Effect Of Leverage And Tunneling Incentives On Transfer Pricing: A Study On Consumer Goods Industry Listed On Indonesia Stock Exchange, Sari Nuzullina Rahmadhani, Rana Fathinah Ananda

Journal of Accounting Auditing and Business

This study examines the effect of leverage and tunnelling incentive on the company's decision to transfer pricing in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2015-2020. The technique used in sampling is purposive sampling, with a sample of 15 consumer goods industry companies. The data used in this study is secondary data in companies' financial reports. The analysis model used in this study is multiple linear regression with a significant level of 5%. The analysis results showed that leverage measured by debt to equity ratio has a significant positive effect on transfer pricing, tunnelling incentive …

Critical Success Factors For Bumdes: Case Study In Magelang Regency, Alya Lutfitasari, Sri Mulyani

Journal of Accounting Auditing and Business

BUMDes is social entrepreneurship owned by the village with the primary capital from allocating village funds, intending to manage the village's potential to gain profits and provide social benefits for the village community. This study aims to examine the effect of human resources, community participation, government participation, acceptance of technology, organizational culture, and business feasibility on the success of BUMDes in the Magelang Regency. The BUMDes studied were 151 BUMDes in Magelang Regency using the survey method. The results showed that factors other than human resources had a significant effect on the success of BUMDes in the Magelang Regency. In …

Comment Letters On Proposed Statement On Auditing Standards, Amendment To Au-C Section 935, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards, Amendment To Au-C Section 935; Exposure Draft (American Institute Of Certified Public Accountants), 2022, February 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani

The Qualitative Report

This action research aims to explore the issues of microfinance and women’s empowerment in urban Indonesia, and the role of accounting on the issues. Drawing on critical accounting theory, this study employs feminism and empowerment theory based on Foucault’s work to investigate the activities of female micro-entrepreneurs who are members of a Sharia cooperative. The study was conducted using an action research method for eight months with observation and interviews with 40 female micro-entrepreneurs. It is found that the lending scheme applied in the cooperative follows the principle of family resilience. In this context, the empowerment is not aimed at …

The Online Ordering Behaviors Among Participants In The Oklahoma Women, Infants, And Children Program: A Cross-Sectional Analysis, Qi Zhang, Kayoung Park, Junzhou Zhang, Chuanyi Tang

Department of Marketing Faculty Scholarship and Creative Works

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a nutrition assistance program in the United States (U.S.). Participants in the program redeem their prescribed food benefits in WIC-authorized grocery stores. Online ordering is an innovative method being pilot-tested in some stores to facilitate WIC participants’ food benefit redemption, which has become especially important in the COVID-19 pandemic. The present research aimed to examine the online ordering (OO) behaviors among 726 WIC households who adopted WIC OO in a grocery chain, XYZ (anonymous) store, in Oklahoma (OK). These households represented approximately 5% of WIC households who redeemed …

Flash Memory; Technology Alert, February 1994, Michael W. Harnish, Liz O'Dell

Newsletters

No abstract provided.

Analysts' Site Visits And Corporate Innovation, Qiang Cheng, Yutao Wang, Holly I. Yang, Zheyuan Zhang

Research Collection School Of Accountancy

While prior studies examine whether analyst coverage affects corporate innovation, there is little research on the mechanism through which financial analysts affect corporate innovation. In this paper, we examine whether and how analysts’ questions about innovation affect corporate innovation activities and outcomes. Using a sample of corporate site visits in China, we find that when analysts ask questions about innovation during site visits, the firms invest more in research and development and file more patent applications in the future. This association is stronger when analysts have a greater information and monitoring role. In addition, consistent with knowledge diffusion between firms, …

The Influence Of Corporate Income Taxes On Investment Location: Evidence From Corporate Headquarters Relocations, Travis Chow, Sterling Huang, Kenneth J. Klassen, Jeffrey Ng

Research Collection School Of Accountancy

This study examines the effects of jurisdictions’ corporate taxes and other policies on firms’ headquarters (HQ) location decisions. Using changes in state corporate income tax rates across time and states as the setting, we find that a one-percentage-point increase in the HQ state corporate income tax rate increases the likelihood of firms relocating their HQ out of the state by 16.8%, and an equivalent decrease in the HQ state rate decreases the likelihood of HQ relocations by 9.1%. Exploiting the unique tax policy features within the state apportionment system lends strong support to the interpretation that taxation drives this effect. …

Auditor Inability To Use Professional Skepticism, Tiffany D. Schuster

Doctoral Dissertations and Projects

This qualitative study sought to understand challenges to Louisville, Kentucky Certified Public Accounting firms and the development of auditor professional skepticism. The research considered the problem of the lack of professional skepticism and the importance of the skill in the auditor's role. The study focused on three levels of auditing roles, their experience in auditing, education levels, and overall experience in their current role. The research methodology was a single case study design and interviewed participants through gaining insight from their experiences in the auditing field, and the challenges faced. The research deepened the understanding of problems and contributing factors …

Government Auditing Standards And Circular A-133 Audits, February 1, 2013; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Strategies And Internal Control Procedures For Decreasing Fraud In Faith-Based Nonprofit Organizations, Shawn Thomas Miller

Doctoral Dissertations and Projects

This study addressed the problem regarding the lack of strategies and internal controls in faith-based nonprofit organizations which resulted in a higher risk of fraud, waste of funds, or abuse of funds in charities, churches, and other related ministries. This risk was the result of trust by organizations that employees would not commit fraud and due to a lack of sufficient resources. This study specifically researched faith-based nonprofit organizations that are located in Texas. This qualitative case study included two faith-based nonprofit organizations located in or near Houston, Texas. The research found several themes including: frauds occur, segregation of duties, …

Climate Change And Corporate Behaviors, Lei Lei

Dissertations, Theses, and Capstone Projects

This dissertation consists of several chapters that span corporate disclosures on climate change-related impacts, environmental performance, common institutional ownership, and financial analyst coverage.

Chapter 1 This chapter briefly introduces this dissertation, including the motivation and structure.

Chapter 2 In this chapter, I exploit the oral and communicative nature of earnings conference calls to explore whether the discussions on climate change influence corporate environmental performance. I find strong and robust evidence that communications make firms engage more actively in environmentally beneficial investments, and thus, have better environmental profiles. Further evidence shows that mandatory disclosure may unexpectedly crowd out communications, and this …

The Effect Of Institutional Ownership, Fiscal Loss Compensation, And Accounting Conservatism On Tax Avoidance, Kenny Ardillah, Yohanes Halim

Journal of Accounting Auditing and Business

This research intends to examine the impact of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The sample collection procedure used is purposive sampling. The sample of this research is mining companies listed on the Indonesia Stock Exchange from 2016-to 2019. Procedure analysis was used in this research is multiple linear regression. The research findingsindicateno effect of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance. The implications of this research are to provide information for management to make decisions by considering the impact of each …

Auditing Standards Board (Asb), Meeting Highlights January 25-27, 2022 Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.