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Articles 61 - 90 of 133
Full-Text Articles in Accounting
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
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
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 …
The Determinants Of Effectiveness Online Learning Media: A Case Study In Accounting Study Program At Universitas Medan Area, Aditya Amanda Pane, T. Alvi Syahri Mahzura, Rana Fathinah Ananda, Sari Nuzullina Rahmadhani
The Determinants Of Effectiveness Online Learning Media: A Case Study In Accounting Study Program At Universitas Medan Area, Aditya Amanda Pane, T. Alvi Syahri Mahzura, Rana Fathinah Ananda, Sari Nuzullina Rahmadhani
Journal of Accounting Auditing and Business
This study aims to analyze the effectiveness of online learning in terms of student perceptions, emotional intelligence, and the use of online media during the covid-19 pandemic. This quantitative research approach uses a questionnaire survey technique and descriptive data analysis. The sampling technique is simple random sampling, and the sample obtained research is an active student of Accounting Studies Program at the Universitas Medan Area semesters 2, 4, and 6. The research results show that the perception of students on learning online in the past pandemics Covid-19 through a various selection of media online considered effective and help improve students' …
The Effect Of Institutional Ownership, Fiscal Loss Compensation, And Accounting Conservatism On Tax Avoidance, Kenny Ardillah, Yohanes Halim
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 …
Examining User Intention Toward Cloud-Based Accounting Information System Adoption, Erika Handayani, Zaldy Adrianto, Hamzah Ritchi
Examining User Intention Toward Cloud-Based Accounting Information System Adoption, Erika Handayani, Zaldy Adrianto, Hamzah Ritchi
Journal of Accounting Auditing and Business
This research examined the association of users perceived ease of use, usefulness, and risks with the intention of cloud-based accounting information systems (AIS) adoption. The research involved 41 small-medium enterprises (SMEs) in Bandung as the samples of the study. The data was collected using a questionnaires instrument with a purposive sampling technique. The results showed that perceived ease of use (PEOU) and usefulness (PU) was positively associated with adopting a cloud-based accounting information system. Meanwhile, the perceived risk (PR) had no significant influence on the cloud-based accounting information system’s perceived usefulness (PU). However, the perceived risk significantly influenced to intention …
The Determinants Of Environmental Performance: A Study On Indonesia Listed Firms, Amalia Tresna Fadhilah, Harry Suharman, Sofik Handoyo
The Determinants Of Environmental Performance: A Study On Indonesia Listed Firms, Amalia Tresna Fadhilah, Harry Suharman, Sofik Handoyo
Journal of Accounting Auditing and Business
This study aims to analyse and examine the determinants of environmental performance in companies. The results of this study are expected to increase the company's concern for environmental sustainability. The population in this study were all companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The samples in this study were 11 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research was conducted with a quantitative approach. The results show that financial performance, corporate governance, and market capitalisation positively and significantly affect environmental performance.
Detecting Fraudulent Financial Reporting Using Artificial Neural Network, Meutia Riany, Citra Sukmadilaga, Devianti Yunita
Detecting Fraudulent Financial Reporting Using Artificial Neural Network, Meutia Riany, Citra Sukmadilaga, Devianti Yunita
Journal of Accounting Auditing and Business
This research aims to examine whether Artificial Neural Network (ANN) method can detect fraudulent financial reporting and whether firms are indicated to commit fraudulent financial reporting. The population in this research are firms listed on the Indonesia Stock Exchange in 2019 and companies that are confirmed to have committed fraudulent financial reporting. In total, 506 data sets were obtained through the purposive sampling technique. The data used in this research were obtained from financial statements. ANN method is used as the data analysis method in this research. Ten variables were used as fraud risk indicators to detect fraudulent financial reporting …
Impact Of Financial Distress, Firm Size, Fixed Asset Intensity, And Inventory Intensity On Tax Aggressiveness, Amalia Ahdiyah, Dedik Nur Triyanto
Impact Of Financial Distress, Firm Size, Fixed Asset Intensity, And Inventory Intensity On Tax Aggressiveness, Amalia Ahdiyah, Dedik Nur Triyanto
Journal of Accounting Auditing and Business
This study analyses the impact of financial distress, firm size, fixed asset intensity, and inventory intensity on tax aggressiveness in consumer products companies listed in the Indonesia Stock Exchange (IDX) from 2015-2019. The total population of listed consumer products companies was forty-one. The technique of sampling used is purposive sampling. In total, twenty-seven companies were obtained with 135 data set for five years. This study used quantitative methods, and the data analysis technique in this study was panel data regression analysis. This study indicates that financial distress, firm size, fixed asset intensity, and inventory intensity simultaneously affect tax aggressiveness. Meanwhile, …
The Impact Of Tax Incentives On Foreign Direct Investment: The Case Of Tax Holiday And Corporate Income Tax Rates In Indonesia, Muhammad Ikhsan Bella, Ivan Yudianto
The Impact Of Tax Incentives On Foreign Direct Investment: The Case Of Tax Holiday And Corporate Income Tax Rates In Indonesia, Muhammad Ikhsan Bella, Ivan Yudianto
Journal of Accounting Auditing and Business
This study aims to analyse the impact of tax incentives, namely tax holidays and corporate income tax rates, on Foreign Direct Investment (FDI) in Indonesia from 1981 to 2020. The sampling technique used in this study was purposive sampling so that 40 samples were obtained from 1981 until 2020 of each variable, namely FDI inflows as the dependent variable, tax holiday and corporate income tax rates as independent variables, and gross domestic product growth, inflation, and trade openness as control variables. Analysis of the data used in this study is the method of multiple regression analysis. This study consisted of …
Analysis Of Factors Affecting Employee Engagement In Manufacturing Companies In Batam, Muhammad Donal Mon, Robin Robin, Ferdinand Nainggolan, Nova Sinambela
Analysis Of Factors Affecting Employee Engagement In Manufacturing Companies In Batam, Muhammad Donal Mon, Robin Robin, Ferdinand Nainggolan, Nova Sinambela
Journal of Accounting Auditing and Business
This study aims to determine whether the variables of distributive justice, transformational leadership, training & development, and perceived organisational support affect employee engagement. This research was conducted using a survey method by distributing questionnaires to 500 respondents. The distribution of the questionnaires was carried out in two ways, namely, online via WhatsApp and manually, namely by visiting respondents. The sample of this research is employees who work in manufacturing companies in several industrial areas in Batam city. The industrial areas in question are the Batamindo industrial area, the Executive Batam Center industrial area, the Taiwan Kabil industrial area, and the …
Optimization Of Management Of Bumdes: The Case In East Java Province, Muhammad Ridwan Basalamah, M. Cholid Mawardi
Optimization Of Management Of Bumdes: The Case In East Java Province, Muhammad Ridwan Basalamah, M. Cholid Mawardi
Journal of Accounting Auditing and Business
This study aimed to describe the use of village assets in increasing the village's original income through BUMDes in Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. This research type is qualitative research using a three-stage approach, namely the first stage with a community-based research approach. Second Stage In-depth Interview. The third stage of the Focus Group Discussion approach. The study results indicate that the management of Village-Owned Enterprises located in Ketapanrame Village, Mojokerto Regency, East Java Province, follows existing village regulations starting from the underlying legal basis, the articles of association and bylaws compiled, as well as the …
Slack Resources And Corporate Social Responsibility Link: Evidence From Manufacturing Firms In Nigeria, Nnachi Egwu Onuoha, Nelson N. Nkwor
Slack Resources And Corporate Social Responsibility Link: Evidence From Manufacturing Firms In Nigeria, Nnachi Egwu Onuoha, Nelson N. Nkwor
Journal of Accounting Auditing and Business
Extant empirical literature indicates little or no study on the extent of corporate social responsibility (CSR), using evidence from Nigerian context, and mixed study findings regarding slack resources and CSR relationship. Accordingly, this paper explores the extent of CSR activities by manufacturing firms in Nigeria and the effects of absorbed and unabsorbed slack resources on CSR. Using data set collected through content analysis of the 2017 and 2018 annual reports of 12 manufacturing firms in Nigeria and analyzing same by conducting one sample Wilcoxon signed rank test and regression analysis, we find that whereas the extent of CSR activities by …
The Implementation Of The Income Tax Concept In Indonesia: The Perspective Of Islamic Sharia, Memed Sueb
The Implementation Of The Income Tax Concept In Indonesia: The Perspective Of Islamic Sharia, Memed Sueb
Journal of Accounting Auditing and Business
Tax revenue is Indonesia's primary source of income. Whereas, in Islamic law, it is allowed under compulsive conditions due to state finances deficit. The research method used is juridical normative, and literature's study data collection techniques. Research's results state the difference between tax and zakat regarding the legal basis. Income taxation in Indonesia is based on the constitution in the year 1945. It was formulated through an agreement between the executive and the legislature and manifested in a constitution. Meanwhile, the legal basis for zakat is Allah's word and manifested in the form of the Koran; Sunnah; and Ijma. Another …
The Influences Of Good Corporate Governance And Company Age On Integrated Reporting Implementation, Maharanny Yulyan, Winwin Yadiati, Said Aryonindito
The Influences Of Good Corporate Governance And Company Age On Integrated Reporting Implementation, Maharanny Yulyan, Winwin Yadiati, Said Aryonindito
Journal of Accounting Auditing and Business
This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. A quantitative method with descriptive statistics was chosen as a research design, and …
The Effect Of Tax Fairness, Tax Socialization And Tax Understanding On Tax Compliance: A Study On Micro, Small And Medium Enterprises (Msmes), Sizka Rismaningsih Lestary, Memed Sueb, Ivan Yudianto
The Effect Of Tax Fairness, Tax Socialization And Tax Understanding On Tax Compliance: A Study On Micro, Small And Medium Enterprises (Msmes), Sizka Rismaningsih Lestary, Memed Sueb, Ivan Yudianto
Journal of Accounting Auditing and Business
This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on …
Critical Success Factors In Public-Private Partnership, Sri Mulyani
Critical Success Factors In Public-Private Partnership, Sri Mulyani
Journal of Accounting Auditing and Business
Public Private Partnership (PPP) is an alternative solution for the government in order to provide public goods and services that the government cannot fulfill itself due to budget constraints. However, not all PPP implementations are successful. In this article, the determinants of the success of PPP implementation are examined. The analysis was carried out based on articles discussing the keys success factors of implementing PPP. These articles are taken from articles published in reputable journals. The results of the analysis show that organizational factors, interactional factors, structural factors and external factors are the key factors for the success of the …
The Impact Of Tax Incentives On Foreign Direct Investment In Indonesia, Rotua Andriyati Siregar, Arianto Patunru
The Impact Of Tax Incentives On Foreign Direct Investment In Indonesia, Rotua Andriyati Siregar, Arianto Patunru
Journal of Accounting Auditing and Business
Using the data from twenty-two partner countries in 1999 to 2018, this paper presents the impact of tax incentives on foreign direct investment (FDI) in Indonesia. A fixed-effect and least square dummy variable analysis are used to determine the direction and significance of tax incentives in its correlation with FDI together with other FDI determinant. The main finding shows that as tax incentives increase, the FDI flow decrease significantly. However, corporate income tax (CIT) rate which also used as investment cost proxy shows that as it decreases the FDI flow will increase.
The Determinants Of Environmental Disclosure Quality: Empirical Evidence From Indonesia, Pricilia Angela, Sofik Handoyo
The Determinants Of Environmental Disclosure Quality: Empirical Evidence From Indonesia, Pricilia Angela, Sofik Handoyo
Journal of Accounting Auditing and Business
Sustainability issues have increased the need for stakeholder toward environmental information disclosure. Quality of environmental information is pivotal for stakeholders to make a proper assessment of a firm’s environmental performance. This study examines the relationship between a firm’s characteristics and environmental disclosure quality. Firm’s characteristics in this study refer to the size, ownership concentration, age, and leverage. Content analysis of sustainability reporting was applied in this study. The study involved 33 listed firms in Indonesia Stock Exchange (IDX) that are consistently issued sustainability reporting during 2014-2016. Simultaneously test indicated that characteristics of the firm significantly explain the variance of environmental …
Critical Success Factors Enterprise Resource Planning (Erp) Implementation In Higher Education, Adjeng Kartika Rizkiana, Hamzah Ritchi, Zaldy Adrianto
Critical Success Factors Enterprise Resource Planning (Erp) Implementation In Higher Education, Adjeng Kartika Rizkiana, Hamzah Ritchi, Zaldy Adrianto
Journal of Accounting Auditing and Business
One of the technologies that can optimize the data management system in Higher Education is the Enterprise Resource Planning (ERP) information system. However, in its implementation, failures often occur. This research was conducted to formulate the key factors for the successful implementation of ERP systems in universities. The research method used is descriptive qualitative through case studies on 4 campuses in West Java. The 20 key factors taken are the result of iterations of 32 works of literature in the 2016-2019 timeframe. The results of the study provide an overview of the key success factors that have emerged at each …
Responsibility Accounting On Amil Zakat Organization, Irda Agustin Kustiwi, Tjiptohadi Sawarjuwono
Responsibility Accounting On Amil Zakat Organization, Irda Agustin Kustiwi, Tjiptohadi Sawarjuwono
Journal of Accounting Auditing and Business
Responsibility accounting carried out by organizations in the business sector is based more on material budgets. This budget is in the form of accumulated costs at the responsibility center that is used to assess management performance. Islam explains that accountability based on al-Mishbah's interpretation has a broad essence. Responsibility accounting includes the relationship between humans and humans (material), environmental (social), and Creator (spiritual). This research uses a qualitative method with an exploratory case study approach. The case study approach was chosen because the context of accountability accounting is an important understanding related to phenomena that occur in the field. The …
Audit Quality And Tax Avoidance: The Role Of Independent Commissioners And Audit Committee's Financial Expertise, Amelia Rizqia, Anies Lastiati
Audit Quality And Tax Avoidance: The Role Of Independent Commissioners And Audit Committee's Financial Expertise, Amelia Rizqia, Anies Lastiati
Journal of Accounting Auditing and Business
Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also …
Blockchain Disruption On Management Accountant's Role: Systematic Literature Review, Vecco Suryahadi Saputro, Hamzah Ritchi, Sofik Handoyo
Blockchain Disruption On Management Accountant's Role: Systematic Literature Review, Vecco Suryahadi Saputro, Hamzah Ritchi, Sofik Handoyo
Journal of Accounting Auditing and Business
Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire …
Does Leverage, Dividend Per Share, And Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study On Listed Manufacturing Companies, Nikke Yusnita Mahardini, Neneng Sri Suprihatin, Fanny Nurzamzami
Does Leverage, Dividend Per Share, And Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study On Listed Manufacturing Companies, Nikke Yusnita Mahardini, Neneng Sri Suprihatin, Fanny Nurzamzami
Journal of Accounting Auditing and Business
The purpose of this study is to examine the effect of leverage, dividend per share, cash flow volatility on the hedging decision. This study uses secondary data of financial statements or annual reports published in the Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. Purposive sampling technique is adopted in determining the sample of the study. Fourteen listed manufacturing companies are involved in this study. The method of data analysis used is the logistic regression method. The results of the study indicate that leverage and …
The Effect Of Leverage, Capital Intensity And Deferred Tax Expense On Tax Avoidance, Cicik Suciarti, Elly Suryani, Kurnia Kurnia
The Effect Of Leverage, Capital Intensity And Deferred Tax Expense On Tax Avoidance, Cicik Suciarti, Elly Suryani, Kurnia Kurnia
Journal of Accounting Auditing and Business
This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred …
Application Framework Development For Halal Tourism Guide In Indonesia, Adhi Alfian, Marwah Aulia, Farhanny Destine, Sufia Nur Kamila
Application Framework Development For Halal Tourism Guide In Indonesia, Adhi Alfian, Marwah Aulia, Farhanny Destine, Sufia Nur Kamila
Journal of Accounting Auditing and Business
Indonesia has the potential of abundant natural resources, supported by the advancement of Islamic culture. These provide opportunities for the development of halal tourism in Indonesia utilize technological developments by helping travellers in planning trip from a smartphone. This research aims to develop a framework for the halal tourism industry with the use of an Islamic trip guide application that simplifies and provides interesting direction on tourists' trip. It observes two main aspects which are the application framework of Islamic trip guide and the concept of halal tourism in Indonesia. Researchers collected preliminary data from questionnaires and interviews. Afterwards, develop …
Analysis Of Determining Factors For Successful Implementation Of Village Financial Management, Levina Kristiani Yusar, Sri Mulyani
Analysis Of Determining Factors For Successful Implementation Of Village Financial Management, Levina Kristiani Yusar, Sri Mulyani
Journal of Accounting Auditing and Business
This study aims to determine the critical success factors in the implementation of village financial management. The research is a case study research that is conducted in three villages with different village status, namely developed villages, developing villages and underdeveloped villages in Talun Sub-District, Cirebon Regency. Data collection was carried out through interviews with village heads, secretaries, treasurers and the Village Consultative Body (BPD). The results showed that the implementation of village financial management (planning, implementation, administration, reporting and accountability) in the three villages studied, had been carried out under Regulation of the Minister of Home Affairs Number Number 113/2014 …
Intellectual Capital And Firm Performance: Empirical Evidence From The Jakarta Islamic Index, Prasojo Prasojo, Sofyan Hadinata
Intellectual Capital And Firm Performance: Empirical Evidence From The Jakarta Islamic Index, Prasojo Prasojo, Sofyan Hadinata
Journal of Accounting Auditing and Business
Measurement of intellectual capital is fundamentally crucial for companies. It enables managers to allocate economic resources to improve knowledge assets in order to support a sustainable competitive advantage for the companies.This study presents a method of residual income model (RIM) to measure intellectual capital (IC). This method quantitatively assesses intellectual capital using knowledge-based view perspective. Purpose of the study is to examine the relationship of intellectual capital with company financial performance empirically. This study uses panel data regression with research objects listed in the Jakarta Islamic Index from 2014to 2017. The results of this study indicate that intellectual capital does …
The Effect Of Profitability And Stock Split On Stock Return, Fajar Nurdin, Fadlil Abdani
The Effect Of Profitability And Stock Split On Stock Return, Fajar Nurdin, Fadlil Abdani
Journal of Accounting Auditing and Business
Purpose of the study is to examine the effect of profitability and stock split on stock returns. This study is carried out on companies that undertake stock split on Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling. The study involves 41 companies that conduct a stock split on the Indonesia Stock Exchange. Data analysis techniques used in this research is linear regression. The result of this study shows that the profitability proxied using the earning per share indicator and return on investment has a significant effect on stock returns. Meanwhile, the stock split is also found has …
The Impact Of Participative Leadership And Competencies On Performance Of Village Fund Management, Anjung Pratama Putri, Winwin Yadiati
The Impact Of Participative Leadership And Competencies On Performance Of Village Fund Management, Anjung Pratama Putri, Winwin Yadiati
Journal of Accounting Auditing and Business
The purpose of this study is to examine the effect of participative leadership and competencies on the performance of village fund management. The research subjects in this study are the village head and village apparatus on village governments in the Bandung Regency. The study involves 73 villages selected, adopting a simple random sampling technique. The data was obtained from respondents through a questionnaire instrument. Data were analyzed using descriptive statistical and multiple regression. The result indicates that participative leadership style of the village head and competencies of village apparatus is positively and significantly associated with the performance of village fund …
The Effect Of Enterprise Risk Management On Financial Distress, Nur Khalizah Luthfiyanti, Lely Dahlia
The Effect Of Enterprise Risk Management On Financial Distress, Nur Khalizah Luthfiyanti, Lely Dahlia
Journal of Accounting Auditing and Business
Lately, the retail industry has been suffering financial performance problem caused by some factors, such as the trade competition with online trading. Companies in the retail industry sector had to handle this risk to minimize further financial performance problem. The aim of this study is to determined the impact of the implementation of enterprise risk management in avoiding financial distress. This study used binary logistic regression for tool analysis. The sample of this study involved 21 retail companies listed on the Indonesia Stock Exchange from 2013 to 2017. The sample has been selected using a purposive random sampling method. Variable …