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SAR (Soedirman Accounting Review): Journal of Accounting and Business最新文献

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The implementation of Green Innovation and Environmental Management Accounting and Impact on Firm Profitability 绿色创新与环境管理会计的实施及其对企业盈利能力的影响
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2023-10-16 DOI: 10.32424/1.sar.2023.8.2.9654
{"title":"The implementation of Green Innovation and Environmental Management Accounting and Impact on Firm Profitability","authors":"","doi":"10.32424/1.sar.2023.8.2.9654","DOIUrl":"https://doi.org/10.32424/1.sar.2023.8.2.9654","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139318803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner on Tax Aggressiveness 转让定价、资本密集度和独立专员对税收激进性的影响
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2023-06-30 DOI: 10.32424/1.sar.2023.8.1.8866
{"title":"The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner on Tax Aggressiveness","authors":"","doi":"10.32424/1.sar.2023.8.1.8866","DOIUrl":"https://doi.org/10.32424/1.sar.2023.8.1.8866","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116979100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact Of Environmental, social and governance on corporate value: The Role Of Real Earning Management As Moderating Variable 环境、社会和治理对公司价值的影响:真实盈余管理作为调节变量的作用
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2023-06-30 DOI: 10.32424/1.sar.2023.8.1.8270
{"title":"The Impact Of Environmental, social and governance on corporate value: The Role Of Real Earning Management As Moderating Variable","authors":"","doi":"10.32424/1.sar.2023.8.1.8270","DOIUrl":"https://doi.org/10.32424/1.sar.2023.8.1.8270","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132599804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Influence of Audit Committee and Intellectual Capital on Company Value: The Role of Company Performance 审计委员会和智力资本对公司价值的影响:公司绩效的作用
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2023-06-30 DOI: 10.32424/1.sar.2023.8.1.8168
Winky Trisiya Fitri, Zumratul Meini
{"title":"The Influence of Audit Committee and Intellectual Capital on Company Value: The Role of Company Performance","authors":"Winky Trisiya Fitri, Zumratul Meini","doi":"10.32424/1.sar.2023.8.1.8168","DOIUrl":"https://doi.org/10.32424/1.sar.2023.8.1.8168","url":null,"abstract":"The era of globalization has greatly influenced the development of the business world because it has proven to increase competition. This condition triggers the company to be able to continue to compete in order to obtain good value and perceptions from shareholders. This study aims to empirically prove the influence of audit committees and intellectual Capital on firm value. The novelty of this study is to test whether financial performance can mediate the influence of audit committees and intellectual Capital on firm value. The data used in this study are 80 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2017-2021 period. Data processing was carried out using SPSS Version 26. The results showed that the Audit Committee had no significant effect on Financial Performance, Intellectual Capital had a significant positive effect on Financial Performance, Financial Performance had a direct effect on Firm Value, Audit Committee had no direct effect on Firm Value, Intellectual Capital had an effect directly on Firm Value, the Audit Committee has no indirect effect on Firm Value through Financial Performance","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130396734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Intellectual Capital and Good Corporate Governance (GCG) on Firm Value With Financial Distress As Intervening Variable 以财务困境为中介变量的智力资本和良好公司治理对企业价值的影响
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2023-06-30 DOI: 10.32424/1.sar.2023.8.1.8465
{"title":"The Effect of Intellectual Capital and Good Corporate Governance (GCG) on Firm Value With Financial Distress As Intervening Variable","authors":"","doi":"10.32424/1.sar.2023.8.1.8465","DOIUrl":"https://doi.org/10.32424/1.sar.2023.8.1.8465","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134250571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect Family Ownership on Firm Risk: The Role of Professional CEO 家族持股对企业风险的影响:职业CEO的作用
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2023-06-21 DOI: 10.32424/1.sar.2023.8.1.8883
Wery Andriani, A. Hermawan
{"title":"The Effect Family Ownership on Firm Risk: The Role of Professional CEO","authors":"Wery Andriani, A. Hermawan","doi":"10.32424/1.sar.2023.8.1.8883","DOIUrl":"https://doi.org/10.32424/1.sar.2023.8.1.8883","url":null,"abstract":"This study aims to examine whether family ownership impacts firm risk. This argument is due to the uniqueness of the family company in running its business, which prioritizes not only financial aspects but also non-financial aspects. In addition, this study also aims to examine the moderating effect of the professional CEO on the relationship between family ownership and firm risk. The samples used in this study are family firms in the manufacturing industry, listed on the Indonesia Stock Exchange from 2015 to 2019. The total 245 observations will be tested with Panel Data regression. The results found that family ownership has a negative effect on firm risk. The result indicates that the company tries to maintain the family's wealth. In addition, professional CEOs are able to act more realistically and independently, thus weakening the relationship between family ownership and firm risk. In practice, the results of this study are expected to help various stakeholders understand how family ownership can affect firm risk.","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"39 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124822183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Moderating Effect of Debt to Asset Ration (DAR) to Audit Delay 资产负债率(DAR)对审计延迟的调节作用
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2023-06-01 DOI: 10.32424/1.sar.2023.8.1.8149
{"title":"The Moderating Effect of Debt to Asset Ration (DAR) to Audit Delay","authors":"","doi":"10.32424/1.sar.2023.8.1.8149","DOIUrl":"https://doi.org/10.32424/1.sar.2023.8.1.8149","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124404007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Auditor Perspective in Fraud Detections Using Emotional and Spiritual Quotient 利用情绪商和精神商进行舞弊侦查的审计师视角
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2023-06-01 DOI: 10.32424/1.sar.2023.8.1.7848
Muhammad Fadli, Z. Supri, Kata Kunci, Auditor, Kecerdasan Emosional, Kecerdasan Spritual, Kecerdasan Intelektual, Deteksi
{"title":"Auditor Perspective in Fraud Detections Using Emotional and Spiritual Quotient","authors":"Muhammad Fadli, Z. Supri, Kata Kunci, Auditor, Kecerdasan Emosional, Kecerdasan Spritual, Kecerdasan Intelektual, Deteksi","doi":"10.32424/1.sar.2023.8.1.7848","DOIUrl":"https://doi.org/10.32424/1.sar.2023.8.1.7848","url":null,"abstract":"This study aims to determine the effect of emotional, spiritual, and intellectual intelligence in detecting fraud. This research is focused on internal and external auditors in South Sulawesi. There were 72 respondents as the sample in this study, using a sampling technique in the form of simple random sampling. Data collection method using a questionnaire. The data analysis technique uses multiple linear analyses. The study's results found that two variables in this study were proven to be significant, and one variable was not. So, Spiritual and Intellectual Intelligence positively affect fraud detection, while emotional intelligence does not positively affect fraud detection. High quality of intellectual intelligence in an auditor can produce good performance because, with good performance, the percentage automatically detects fraud is higher because the auditor is able to assess the quality of his performance properly; besides that, high spiritual intelligence in auditors makes his work more convincing and maximum. However, Emotional Intelligence does not affect the audit results, so it does not significantly influence detecting fraud. However, with the condition that the auditor has intellectual intelligence and is accompanied by high spiritual intelligence, he is able to maximize the auditor's performance in detecting fraud.","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"249 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133939545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimal Portfolio Formation Using Single Index Model on the IDX80 Index for the Period February 2021 – May 2022 2021年2月至2022年5月期间使用IDX80指数单指数模型的最优投资组合形成
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2022-12-30 DOI: 10.32424/1.sar.2022.7.2.7053
{"title":"Optimal Portfolio Formation Using Single Index Model on the IDX80 Index for the Period February 2021 – May 2022","authors":"","doi":"10.32424/1.sar.2022.7.2.7053","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.2.7053","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129667868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Environmental Performance, Social Responsibility Disclosure, Managerial Ownership, Financial Performance: The Role of Feminism on Board of Directors 环境绩效、社会责任披露、管理层所有权、财务绩效:女性主义在董事会中的作用
SAR (Soedirman Accounting Review): Journal of Accounting and Business Pub Date : 2022-12-30 DOI: 10.32424/1.sar.2022.7.2.7566
{"title":"Environmental Performance, Social Responsibility Disclosure, Managerial Ownership, Financial Performance: The Role of Feminism on Board of Directors","authors":"","doi":"10.32424/1.sar.2022.7.2.7566","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.2.7566","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127423431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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