Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Leverage (5)
- Company Size (3)
- Tax Avoidance (3)
- BUMDes (2)
- Budget Participation (2)
-
- Corporate social responsibility (2)
- Environmental (2)
- Environmental Performance (2)
- Financial Distress (2)
- Financial Performance (2)
- Generation Z (2)
- Good corporate governance (2)
- Indonesia (2)
- Institutional Ownership (2)
- Local Government Performance (2)
- Locus of control (2)
- Performance (2)
- Profitability (2)
- Sustainability (2)
- : Internal Control System (1)
- : Parental support (1)
- Access to finance (1)
- Accountability (1)
- Accountants Government (1)
- Accounting (1)
- Accounting Factors; Non-accounting Factors; Initial Public Offering; Net Initial Return (1)
- Accounting Graduates (1)
- Accounting Information Technology (1)
- Accounting Students (1)
- Accounting conservatism (1)
Articles 31 - 60 of 133
Full-Text Articles in Accounting
The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders, Wening Restiyanti, Winwin Yadiati
The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders, Wening Restiyanti, Winwin Yadiati
Journal of Accounting Auditing and Business
It has been observed that online loans are widely used in Indonesia among people of productive age, but there are concerns about their knowledge and self-control, which can affect their financial management behavior. To address this, a study was conducted to examine the impact of financial literacy and locus of control on the financial management behavior of Generation Z individuals (aged 18 to 28 years) who use or have used the ShopeePinjam and/or ShopeePayLater platforms. The data was gathered from 202 respondents through online social media platforms. The findings of the study show that financial literacy and locus of control …
Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector, Dwi Putri, Sri -. Mulyani
Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector, Dwi Putri, Sri -. Mulyani
Journal of Accounting Auditing and Business
Governments and companies rely on expert and skilled accountants to prepare reliable and relevant financial and management reports. As a result, pursuing a career as an accountant in the government or non-government sector is a viable option for graduates of accounting programs. This study aims to identify the factors that influence students and graduates of the Bachelor of Accounting program to pursue careers as accountants in government or non-government sectors. Qualitative research methods were used to collect data through interviews with 67 students from UNPAD and UPI, 15 UNPAD and UPI graduates working in the non-government sector, and 15 UNPAD …
The Influence Of Corporate Culture, Work Environment, Leadership Skill On Employee Performance Mediated By Employee Motivation On Fast Food Restaurant In Batam, Muhammad Donal Mon, Teresia Armeta Herman
The Influence Of Corporate Culture, Work Environment, Leadership Skill On Employee Performance Mediated By Employee Motivation On Fast Food Restaurant In Batam, Muhammad Donal Mon, Teresia Armeta Herman
Journal of Accounting Auditing and Business
Everything in life has changed as a result of globalization, including business. In the era of economic globalization, firms are now more competitive than ever. This suggests that every business needs to adapt in order to anticipate economic uncertainty. For businesses to maximize the performance of their human resources and prepare them for competitiveness, they require effective and efficient management. As a result, businesses must understand the factors that influence employee performance. The article aims to analyze company culture, work environment and leadership skills which are mediated by motivation so that they can influence employee performance. This research uses a …
The Impact Of Taxpayer Awareness, Tax Service Quality, Tax Counseling, And Tax Sanctions On Individual Taxpayer Compliance, Agus Sagita Manurung, Kenny Ardillah
The Impact Of Taxpayer Awareness, Tax Service Quality, Tax Counseling, And Tax Sanctions On Individual Taxpayer Compliance, Agus Sagita Manurung, Kenny Ardillah
Journal of Accounting Auditing and Business
This study aims to examine the effect of taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions on individual taxpayer compliance at the Pulo Gadung Pratama Tax Service Office. The independent variables in this study are taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions, while the dependent variable is individual taxpayer compliance. The research population is in Pulogadung with a total sample of 100 individual taxpayers. This study uses primary data and simple random sampling method. The results of this study show that taxpayer awareness, tax service quality, tax counseling, and tax sanctions have a positive effect …
The Effect Of Gender Diversity, Experience, And Busyness Of Directors On Integrated Reporting Disclosure (Study On Companies In India, Japan, And Malaysia), Tsabita Pharama Husna, Dini Rosdini, Faoziah Ulfah Fatmawati
The Effect Of Gender Diversity, Experience, And Busyness Of Directors On Integrated Reporting Disclosure (Study On Companies In India, Japan, And Malaysia), Tsabita Pharama Husna, Dini Rosdini, Faoziah Ulfah Fatmawati
Journal of Accounting Auditing and Business
This study aims to determine the effect of gender diversity, experience diversity, and busyness diversity on integrated reporting disclosure. This study uses data on directors and integrated reporting of top 30 companies from Asian countries, namely India, Japan, and Malaysia, resulting in 101 samples during the observation time of 2020-2022. The sample determination used a purposive sample method. The independent variable is measured using the Blau Index while the dependent variable is measured using the Integrated Reporting Checklist. The data obtained was then analyzed using descriptive analysis and multiple linear regression.The results of this study indicate that gender diversity and …
Impact Of Corporate Governance On Sustainability Reporting: A Study Of Deposit Money Banks In Nigeria (2012-2021), Amarachi Queen Gabriel-Odom, Isaac Monday Ikpor, Uche Chukwu
Impact Of Corporate Governance On Sustainability Reporting: A Study Of Deposit Money Banks In Nigeria (2012-2021), Amarachi Queen Gabriel-Odom, Isaac Monday Ikpor, Uche Chukwu
Journal of Accounting Auditing and Business
This study examined the impact of corporate governance on sustainability reporting of deposit money banks in Nigeria. Specifically, the study assessed the effect of Audit Committee Activities (ACA), Independent Directors (IND), and Gender Diversity (GDT), respectively, on sustainability reporting of deposit money banks in Nigeria. The dependent variable of the study is Social Sustainability Reporting (SSR), used to proxy sustainability reporting, while corporate governance mechanisms are the independent variables. Ex post facto research design was used with a sample of ten (10) deposit money banks in Nigeria obtained from annual time series data of NSE facts books from 2012 to …
Impact Of Capital Structure On Innovation And Performance Of Small And Medium Enterprises In Nigeria: A Study Of The Sector In The North Central States, Sani Alfred Ilemona, Sunday Nwite
Impact Of Capital Structure On Innovation And Performance Of Small And Medium Enterprises In Nigeria: A Study Of The Sector In The North Central States, Sani Alfred Ilemona, Sunday Nwite
Journal of Accounting Auditing and Business
The issue of capital structure of Small and Medium Enterprises (SMEs) and the impact of each component on the innovation and performance of the sector in Nigeria has been lingering. A number of studies have been done on financial leverage businesses but none on SMEs in Nigeria. The aim of this study therefore is to examine the impact of capital structure on innovation and performance of SMEs in Nigeria: A study of the sector in the North Central States of the country. Random sampling technique was adopted and data were sourced primarily from 480 respondents comprising owners and managers of …
Trust, Socioeconomic Factors, And Institutional Dynamics In Africa's Emerging Insurance Market, Nelson Nwani Nkwor, Nnachi Egwu Onuoha
Trust, Socioeconomic Factors, And Institutional Dynamics In Africa's Emerging Insurance Market, Nelson Nwani Nkwor, Nnachi Egwu Onuoha
Journal of Accounting Auditing and Business
The study investigates the causality link between trust and insurance market development and the influence of socioeconomic and institutional factors on trust in insurance in the emerging market context. Relying on dual theories of bounded rationality and opportunism, VAR Granger Causality Test and the Two-Stage Least Squares (2SLS) analytical approaches, and a contextualised understanding of Africa's insurance market, the study finds a unidirectional causal link from trust to insurance market development, which suggests that market activities are driven by trust in insurance. Additionally, results show that trust in insurance is driven by socioeconomic and institutional factors in Africa’s insurance market. …
The Effect Of Profitability, Capital Intensity, Company Size, Institutional Ownership, And Corporate Social Responsibility On Corporate Tax Avoidance, Monika Kussetya Ciptani, Happy Rizka Valentina Situmorang
The Effect Of Profitability, Capital Intensity, Company Size, Institutional Ownership, And Corporate Social Responsibility On Corporate Tax Avoidance, Monika Kussetya Ciptani, Happy Rizka Valentina Situmorang
Journal of Accounting Auditing and Business
Tax-related state income plays a significant part in funding state spending. The government is working to maximize tax income, but tax avoidance practices have prevented it from reaching. The effective tax rate (ETR) was used in this study to calculate tax avoidance. This study aims to gather empirical data on the relationship between tax avoidance and variables such as profitability, capital intensity, company size, institutional ownership, and corporate social responsibility. This study was done at mining companies listed on the Indonesia Stock Exchange between 2017 and 2021. From the tax perspective, the mining industry contributes so much to the national …
Access To Finance And Its Challenge For Micro And Small Scale Enterprise: A Case Study Of Dawuro Zone, Tarcha, Ethiopia, Cherinet Demissie Herano
Access To Finance And Its Challenge For Micro And Small Scale Enterprise: A Case Study Of Dawuro Zone, Tarcha, Ethiopia, Cherinet Demissie Herano
Journal of Accounting Auditing and Business
The Main purpose of this study is to examine access to finance and its challenge for Micro and Small Scale Enterprises in the case of Dawuro Zone, Tarcha, Ethiopia. Primary and secondary data were used to conduct the study, and to obtain primary data; the researcher used 257 Micro and Small Enterprises owners and 3 Micro Finance institutions. The sampling technique used for the study was a proportionate stratified sampling technique, and the type of the study was sequential explanatory. Theregression result indicated that the location of operators, the size of Micro and Small Enterprises, the operator's sector, and the …
The Effect Of Tax Amnesty, Understanding Of Taxation, Tax Sanctions, And Tax Service Quality To Micro, Small, And Medium Enterprises Taxpayer Compliance During Covid-19, Kenny Ardillah, Nabila Maharani Santoso
The Effect Of Tax Amnesty, Understanding Of Taxation, Tax Sanctions, And Tax Service Quality To Micro, Small, And Medium Enterprises Taxpayer Compliance During Covid-19, Kenny Ardillah, Nabila Maharani Santoso
Journal of Accounting Auditing and Business
This research aims to determine the effect of tax amnesty, understanding of taxation, tax sanctions, and service quality on Micro, Small, and Medium Enterprises' taxpayer compliance during COVID-19. The research population is Micro, Small, and Medium Enterprises taxpayers registered at Pratama Jakarta Pulo Gadung’s Tax Office. The sample of this research was determined using the Slovin method, with 99 respondents obtained. This research uses multiple regression analysis as a data analysis method. This research proves tax amnesty and service quality do not significantly influence Micro, Small, and Medium Enterprises' taxpayer compliance. Understanding taxation and tax sanctions positively affects Micro, Small, …
Determinants Of Carbon Emissions Disclosure In Basic And Chemical Industry Companies: A Moderating Role Of Board Of Commissioners Size, Nelly Fatmawati Simamora, Sri Mulyani
Determinants Of Carbon Emissions Disclosure In Basic And Chemical Industry Companies: A Moderating Role Of Board Of Commissioners Size, Nelly Fatmawati Simamora, Sri Mulyani
Journal of Accounting Auditing and Business
Disclosure of carbon emissions in the financial statements of basic industrial and chemical companies is a form of company participation in reducing environmental impacts, especially air pollution. However, not all companies in the industry have fully disclosed their carbon emissions. Only about 17% have disclosed their carbon emissions. This study aims to obtain empirical evidence on whether leverage, firm size, profitability, and institutional ownership affect the disclosure of carbon emissions. Also, to obtain evidence of whether the size of the board of commissioners moderates the relationship between these variables to the disclosure of carbon emissions. The sample for this study …
The Implementation Of The Village Financial Information System, Rizki Amalia, Zaldy Adrianto
The Implementation Of The Village Financial Information System, Rizki Amalia, Zaldy Adrianto
Journal of Accounting Auditing and Business
This research was conducted to determine the implementation of Siskeudes (Sistem Keuangan Desa – Village Financial Information System) by using the updated DeLone and McLean information system success model as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of the quality of a system, quality of information, and service quality on user satisfaction and the impact of user satisfaction on perceived net benefit. Data were obtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study were descriptive analysis with path analysis. The results of this study …
The Effect Of Disclosure Of Corporate Social Responsibility, Profit Quality, And Business Risk On Company Value, Cucu Hapita Pitri, Aloysius Harry Mukti
The Effect Of Disclosure Of Corporate Social Responsibility, Profit Quality, And Business Risk On Company Value, Cucu Hapita Pitri, Aloysius Harry Mukti
Journal of Accounting Auditing and Business
This study aims to examine the effect of disclosure of Corporate social responsibility, earnings quality, business risk on firm value. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling method and 53 data samples were obtained. The analytical method used is Multiple Linear Regression. The results of the study show that the disclosure of Corporate social responsibility has a positive effect on firm value, while earnings quality has no effect on firm value. As well as business risk does not affect the value …
Relationship Between Ownership, Capital Structure, And Investment Opportunities With Dividend Policy: A Study In Manufacturing Companies, Windi Dwi Asriyani, Prasojo Prasojo
Relationship Between Ownership, Capital Structure, And Investment Opportunities With Dividend Policy: A Study In Manufacturing Companies, Windi Dwi Asriyani, Prasojo Prasojo
Journal of Accounting Auditing and Business
Dividend policy is the disagreeing desire of the company between managers and shareholders. The company retains cash to increase the company's growth; on the other hand, shareholders expect a reasonably high dividend. This study analyses the effect of managerial ownership, institutional ownership, capital structure, investment prospects, and sales growth on dividend policy. The type of data used in this research is secondary data from the 2017-2021 financial reports. The technique in this study uses panel data regression. Samples were taken using a purposive sampling technique of 71 companies listed on the Indonesia Stock Exchange (IDX). The results show that managerial …
Exploring The Impact Of Hexagon Fraud Theory On Fraud Tendencies Among Regional Work Unit Employees In Bandung City: A Quantitative Analysis, Andini Dwiyanti, Nunuy Nur Afiah, Ivan Yudianto
Exploring The Impact Of Hexagon Fraud Theory On Fraud Tendencies Among Regional Work Unit Employees In Bandung City: A Quantitative Analysis, Andini Dwiyanti, Nunuy Nur Afiah, Ivan Yudianto
Journal of Accounting Auditing and Business
This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of …
The Effect Of Firm Size And Financial Distress On Going Concern Audit Opinion, Muhammad Arya Lokamandala, Poppy Sofia Koeswayo, Devianti Yunita Harahap
The Effect Of Firm Size And Financial Distress On Going Concern Audit Opinion, Muhammad Arya Lokamandala, Poppy Sofia Koeswayo, Devianti Yunita Harahap
Journal of Accounting Auditing and Business
This study aims to analyze the effect of firm size and financial distress on the reception of the going concern audit opinion in the Accommodation and Food and Beverages Sub-Sector listed in the Indonesian Stock Exchange between 2019 and 2021. This study employed the quantitative approach and the methods of descriptive and verification analysis. The data analyzed in this study came from secondary sources. The data were analyzed using descriptive and logistic regression analysis. These analyses show that firm size and financial distress do not significantly impact the going concern audit opinion in the Accommodation and Food and Beverages sector …
Effect Of Intrinsic And Extrinsic Factors Of Choosing Study Majoring On Career Satisfaction: A Mediating Role Of Career Path, Muhammad Donal Mon, Lidyana Octavia
Effect Of Intrinsic And Extrinsic Factors Of Choosing Study Majoring On Career Satisfaction: A Mediating Role Of Career Path, Muhammad Donal Mon, Lidyana Octavia
Journal of Accounting Auditing and Business
The research aims to study the factor that affects an individual in choosing a major of study to career satisfaction mediated by a career path in Batam city. This research uses the variable of parental support, intrinsic motivation and extrinsic motivation as the independent variable, career path as the mediation variable and career satisfaction as the dependent variable. The study uses the purposive sampling method. Two hundred fifty respondents in this research are residents of Batam. The data were processed using Partial Least Square (PLS) Software. The results of this study show that the process of choosing a major of …
Does Covid-19 Pandemic Crisis Affect Csr Costs? Case Of Indonesia, Elisabeth Ria Viana Praningtyas, Rini Subekti, Putu Ayu Anggya Agustina
Does Covid-19 Pandemic Crisis Affect Csr Costs? Case Of Indonesia, Elisabeth Ria Viana Praningtyas, Rini Subekti, Putu Ayu Anggya Agustina
Journal of Accounting Auditing and Business
The outbreak of COVID-19 that has been happening all around the world since early 2020 was a tough challenge for business entities. What was let down to keep the business alive was none other than sustainability performance, which is funded by CSR cost. This study examines the potential moderation effect of the COVID-19 pandemic crisis on the relationship between the company size and the current ratio of CSR costs, especially for developing countries. The data was collected from public companies listed on Indonesia Stock Exchange from 2019-2020. This study shows that regarding the size of the company, the commitment to …
The Effect Of Audit Switching, Financial Distress And Audit Firm Reputation On Audit Delay: A Study On Manufacturing Companies Listed On Indonesia Stock Exchange, Ayu Rahmawati, Yulinartati -, Riyanto Setiawan Suharsono
The Effect Of Audit Switching, Financial Distress And Audit Firm Reputation On Audit Delay: A Study On Manufacturing Companies Listed On Indonesia Stock Exchange, Ayu Rahmawati, Yulinartati -, Riyanto Setiawan Suharsono
Journal of Accounting Auditing and Business
This study investigates the impact of audit switching, financial distress and audit firm reputation on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was employed with a sample size of 23 manufacturing businesses, this study relied on secondary data from firm financial reports. Multiple linear regression was employed as the analytical model in this investigation. According to the test result, audit switching and financial distress have a considerable impact, although audit firms’ reputation has no effect on the incidence of audit delay.
Audit Expectation Gap, Auditors' Statutory Duty And Financial Reporting Quality In Nigeria, Sani Alfred Ilemona, Ikpor I.M.
Audit Expectation Gap, Auditors' Statutory Duty And Financial Reporting Quality In Nigeria, Sani Alfred Ilemona, Ikpor I.M.
Journal of Accounting Auditing and Business
The study examined the impact of the audit expectation gap and auditors' statutory duty on financial reporting quality in Nigeria. Data for the study were obtained primarily through questionnaires administered to randomly selected 400 respondents comprising auditors, accountants, stockbrokers, and investors in various sectors of the Nigerian economy. Of the distributed questionnaires, 252 were received, representing a 63 per cent response rate. Multiple regression and t-statistical tools were employed to analyze the responses to the questionnaire designed to reflect five (5) Likert Scale on the impact of audit expectation gap and statutory duty of auditors (explanatory variables) on financial reporting …
Source Of Expertise And Similar Interest Influence On Customer Loyalty: Study On Online Review Of Food And Beverage Via Instagram, Muthya Rahmi Darmansyah, Mohd Azwardi Bin Md Isa
Source Of Expertise And Similar Interest Influence On Customer Loyalty: Study On Online Review Of Food And Beverage Via Instagram, Muthya Rahmi Darmansyah, Mohd Azwardi Bin Md Isa
Journal of Accounting Auditing and Business
Online product reviews are efforts made by shop owners with the aim that their business can be known to the public. It is believed that people who are considered to know about products and people with the same interest in food and drinks will affect prospective buyers. Instagram is a platform that can implement this strategy. The role of expertise and people with similar interests that make content about product reviews viral on Instagram can attract the attention of prospective buyers. This study aimed to analyse the influence of the source of expertise and similar interests in customer loyalty through …
Factors Influencing Tax Avoidance : An Empirical Study On The Indonesian Stock Exchange, Fajar Nurdin, Nadia Nadia
Factors Influencing Tax Avoidance : An Empirical Study On The Indonesian Stock Exchange, Fajar Nurdin, Nadia Nadia
Journal of Accounting Auditing and Business
The study aimed to determine the effect of returns on assets, leverage, and political connections to the level of tax avoidance . This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample collection technique is purposive sampling and obtained a total of 11 companies. The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or the company's website . Data analysis uses multiple linear regression tests with the help of SPSS software version 20. The results of …
Information Technology Governance Assessment In Higher Education Institution Using Cobit 5 Framework, Helmi Naufal Rafdiansyah, Adhi Alfian, Zaldy Adrianto
Information Technology Governance Assessment In Higher Education Institution Using Cobit 5 Framework, Helmi Naufal Rafdiansyah, Adhi Alfian, Zaldy Adrianto
Journal of Accounting Auditing and Business
Information Technology (IT) is an essential part of overall organizational governance, and higher education is an educational institution that requires IT support. This study aims to evaluate how effective and efficient the implementation of information technology governance at the PTNBH X as measured by COBIT 5 Framework. This study will be an exploratory one that will rely on qualitative data. The domains Evaluate, Direct, and Monitoring (EDM) will be the focus of this study. Data collecting was the first stage of the study, followed by analysis of maturity and gap levels, analysis and problem-solving in the implementation of IT governance …
The Effect Of Competence And Independence On Fraud Detection (Empirical Study At The West Java Representatives Of The Audit Board Of The Republic Of Indonesia), Nenden Indriani, Poppy Sofia Koeswayo, Cahya Irawady
The Effect Of Competence And Independence On Fraud Detection (Empirical Study At The West Java Representatives Of The Audit Board Of The Republic Of Indonesia), Nenden Indriani, Poppy Sofia Koeswayo, Cahya Irawady
Journal of Accounting Auditing and Business
This research examines whether good auditor competence and independence affect fraud detection by the West Java representatives of the Audit Board of the Republic of Indonesia. The population in this research was the auditors of the West Java representatives of the Audit Board of the Republic of Indonesia. The purposive sampling technique was used to obtain 106 auditors of the Audit Board of the Republic of Indonesia. The data for this research were obtained from primary data through a questionnaire. Multiple. Linear regression analysis. It was used to analyze the data in the study. The regression. The coefficient of the …
Factors Affecting Village Financial Management Accountability, Opik Taufik, Syafrizal Ikram
Factors Affecting Village Financial Management Accountability, Opik Taufik, Syafrizal Ikram
Journal of Accounting Auditing and Business
This study aims to analyze the effect of human resource competence and organizational commitment on the use of information technology and its impact on village financial management accountability. This study uses a quantitative approach. The population in this study are villages in Tasikmalaya Regency. This study used the proportional sampling method with a total sample of 187 respondents. The sample of this study consisted of village heads, village secretaries, heads of administrative and general affairs, heads of government sections, and heads of financial affairs from 187 villages in Tasikmalaya Regency. The data collection method is distributing questionnaires measured by a …
Accounting For Financial Reporting In Regional Public Service Agency (Blud) Health Sector, Arunio Ramadito
Accounting For Financial Reporting In Regional Public Service Agency (Blud) Health Sector, Arunio Ramadito
Journal of Accounting Auditing and Business
This study aims to provide an overview of the financial reporting accounting in the Regional Public Service Agency (BLUD). Units analysis are public services in the health sector, namely Regional General Hospital (RSUD) and the Community Health Center (Puskesmas) work unit. In implementing financial reporting accounting, BLUDs must apply reports following Government Accounting Standards Statement (PSAP) Number 13 of 2015 concerning Presentation of Financial Statements for Public Service Agencies (BLU). This study uses a qualitative method by reviewing several literature studies on financial reporting accounting in the health sector BLUD. The research method using literature review reviews can facilitate research …
The Determinants Quality Of Sme Financial Reporting: Case Study In Tangerang, Indonesia, Tri Rahayuningsih, Wiwik Utami
The Determinants Quality Of Sme Financial Reporting: Case Study In Tangerang, Indonesia, Tri Rahayuningsih, Wiwik Utami
Journal of Accounting Auditing and Business
The purpose of this study was to assess the effect of Accounting Information Technology, Competency of SME Practitioners, & Understanding of Financial Accounting Standards for SME on the Quality of SME Financial Reports. The research population was SME in the South Tangerang City area. The sampling technique used purposive sampling, which selected 100 samples from SME in the city of South Tangerang. The research variables were measured by using a Likert scale. The research approach was Structural Equation Model or SEM. The results of this study showed that accounting information technology, the competency of SME Practitioners, and the understanding of …
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
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
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 …