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Articles 571 - 600 of 18896
Full-Text Articles in Entire DC Network
Should The Lessor’S Investment Tax Credit Be Passed Through To The Lessee?, Rolf Auster
Should The Lessor’S Investment Tax Credit Be Passed Through To The Lessee?, Rolf Auster
Tax Adviser
No abstract provided.
Firm Disclosures And Retail Investor Behavior: The Role Of Information Type, Disagreement, And Social Networks, Hansol Yoon
Firm Disclosures And Retail Investor Behavior: The Role Of Information Type, Disagreement, And Social Networks, Hansol Yoon
Graduate Theses and Dissertations
This paper examines whether disclosure characteristics–specifically hard versus soft information–influence disagreement among retail investors, whether due to differences in information sets or interpretation, and how such disagreement subsequently affects trading volume. Using a sample of 85,050 earnings conference calls and StockTwits disagreement data from 2010 to 2021, I find that hard information (i.e., earnings figures) is negatively associated with investor disagreement, while soft information (i.e., forward-looking statements) is positively associated with it. Further analysis reveals that the disclosure characteristics impact trading activity only indirectly, through their influence on investor disagreement. Additionally, I examine the moderating role of social network centrality, …
Web-Based Data Collection Application Development At Pt Hidup Selalu Sejahtera Using Fuzzy Algorithm, Yulius Eka Agung Seputra
Web-Based Data Collection Application Development At Pt Hidup Selalu Sejahtera Using Fuzzy Algorithm, Yulius Eka Agung Seputra
Jurnal Administrasi Bisnis Terapan
This study focuses on designing and developing a web-based data collection application at PT Hidup Selalu Sejahtera utilizing fuzzy algorithms. The research method involves analyzing sales data to identify consumer behavior patterns and enhance marketing strategies. The application is developed using the Software Development Life Cycle to ensure efficiency and effectiveness. Findings show that the application improves decision-making accuracy based on sales data and offers deeper insights into consumer preferences. Furthermore, it enhances data management, leading to increased productivity within the organization. However, the study acknowledges limitations related to the volume of data analyzed, which may impact the generalizability of …
Analisis Kualitas Pelayanan Customer Service Pada Rumah Sakit Di Provinsi Dki Jakarta, Badra Al Aufa
Analisis Kualitas Pelayanan Customer Service Pada Rumah Sakit Di Provinsi Dki Jakarta, Badra Al Aufa
Jurnal Administrasi Bisnis Terapan
Improving the quality of hospital services could be increase profit, market share and cost savings. Staff in front desk plays an important role in affect satisfaction patients, possibility for someone to recommend service and grades create a for patients. This study attempts to analyze the quality of customer service unit at hospital in Jakarta, Indonesia. This research used observation method. Data collection technique was using ghost shopping method. Research has been conducted on 19 hospitals in Jakarta. The selection of hospital was using purposive sampling method. Check list has been used for data collection. Observation has been conducted to see …
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.
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.
Spotlight, Robert F. Manning
Net Operating Loss Deduction: Inequity Among Taxpayers, Jonathan J. Davies
Net Operating Loss Deduction: Inequity Among Taxpayers, Jonathan J. Davies
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 10, Number 8, August 1979, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 10, Number 8, August 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Estate Planning: Understanding The Use And Taxation Of Powers Of Appointment, Gary R. Stout
Estate Planning: Understanding The Use And Taxation Of Powers Of Appointment, Gary R. Stout
Tax Adviser
No abstract provided.
Spotlight, Robert F. Manning
Stock Redemptions From Estates And Trusts—Continued Confusion, Edward J. Schnee
Stock Redemptions From Estates And Trusts—Continued Confusion, Edward J. Schnee
Tax Adviser
No abstract provided.
Mutual Fund Mergers: Not Too Good To Be True?, Robert Willens
Mutual Fund Mergers: Not Too Good To Be True?, Robert Willens
Tax Adviser
No abstract provided.
Tax Clinic, Gerald W. Padwe
Common Stock Bailouts: A Planning Device For The Close Corporation, Michael C. Gallagher
Common Stock Bailouts: A Planning Device For The Close Corporation, Michael C. Gallagher
Tax Adviser
No abstract provided.
Tax Clinic, Steve Braun
The Tax Adviser, Volume 13, Number 12, December 1982, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 13, Number 12, December 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Straddles And The Smith Case— Where Are We Now?, John R. Walsh Jr.
Tax Straddles And The Smith Case— Where Are We Now?, John R. Walsh Jr.
Tax Adviser
No abstract provided.
Subchap. C Provisions Of Tefra, Robert Willens, Robert K. Decelles
Subchap. C Provisions Of Tefra, Robert Willens, Robert K. Decelles
Tax Adviser
No abstract provided.
Tax Clinic, Stuart R. Josephs
The Tax Adviser, Volume 12, Number 8, August 1981, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 12, Number 8, August 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Estate Planning: Estate Planning After Death (Part Ii), Bernard Barnett
Estate Planning: Estate Planning After Death (Part Ii), Bernard Barnett
Tax Adviser
No abstract provided.
Special Allocations In Real Estate Partnerships In Light Of The ’76 Act, Anthony W. Parker
Special Allocations In Real Estate Partnerships In Light Of The ’76 Act, Anthony W. Parker
Tax Adviser
No abstract provided.