Journal of Applied Finance & Accounting最新文献

INFLUENCE OF CEO OVER CONFIDENCE, GENDER DIVERSITY AND PROFITABILITY ON CORPORATE TAX AVOIDANCE: EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE CEO信心、性别多样性和盈利能力对企业避税的影响:基于印尼证券交易所上市制造业公司的实证研究

Journal of Applied Finance & Accounting Pub Date : 2022-12-15 DOI: 10.21512/jafa.v9i2.9178

Giri Darijanto Sugiono, Yolanda Anggraeny

{"title":"INFLUENCE OF CEO OVER CONFIDENCE, GENDER DIVERSITY AND PROFITABILITY ON CORPORATE TAX AVOIDANCE: EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE","authors":"Giri Darijanto Sugiono, Yolanda Anggraeny","doi":"10.21512/jafa.v9i2.9178","DOIUrl":"https://doi.org/10.21512/jafa.v9i2.9178","url":null,"abstract":"This research aims to determine the influence of individual and company characteristics on tax avoidance by examining and analyzing the impact of CEO overconfidence, gender diversity, and profitability on corporate tax avoidance. The rationale of this research is that there is still a lack of research, the authors identify the relationship between CEO overconfidence, gender diversity, and profitability using tax avoidance measurement, i.e., cash effective tax rate (CETR) followed by control variables of sales growth and capital intensity. This study used secondary data with entire manufacturing companies listed on Indonesia Stock Exchange for 2017-2019. The sample was determined using the purposive sampling method and obtained 96 samples. The analysis method used in this research is panel data regression with corporate tax avoidance as the dependent variable and CEO overconfidence, gender diversity, and profitability as independent variables. This research indicates that profitability positively affects corporate tax avoidance, while CEO overconfidence and gender diversity have no significant effect on corporate tax avoidance.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129742727","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: 1

THE EFFECT OF COMPENSATION SCHEMES, OBEDIENCE PRESSURE, AND SELF-EFFICACY ON BUDGETARY SLACK 薪酬方案、服从压力和自我效能对预算松弛的影响

Journal of Applied Finance & Accounting Pub Date : 2022-12-15 DOI: 10.21512/jafa.v9i2.8291

Dimietry Anastasia, Lodovicus Lasdi

引用次数: 0

DID GOLD, BITCOIN AND FOREX AS SAFE HAVEN ASSET FOR SOUTH EAST ASIA INDEX DURING COVID 19 在2019冠状病毒病期间，黄金、比特币和外汇是否成为东南亚指数的避险资产

Journal of Applied Finance & Accounting Pub Date : 2022-12-15 DOI: 10.21512/jafa.v9i2.9095

Yen Sun, V. Natasha, Edward Akil Tenggono

{"title":"DID GOLD, BITCOIN AND FOREX AS SAFE HAVEN ASSET FOR SOUTH EAST ASIA INDEX DURING COVID 19","authors":"Yen Sun, V. Natasha, Edward Akil Tenggono","doi":"10.21512/jafa.v9i2.9095","DOIUrl":"https://doi.org/10.21512/jafa.v9i2.9095","url":null,"abstract":"The COVID-19 pandemic and the bearish market have led investors to find a safe-haven asset during this financial turbulence. Gold, US Dollar, and Bitcoin traditionally could be safe-haven assets in previous financial crises. However, safe-haven assets are mainly different during each market crash. Therefore, this paper aims to examine gold, US dollars, and Bitcoin as safe-haven assets during the COVID-19 market turmoil in several South East Asian countries such as Indonesia, Malaysia, Singapore, and the Philippines. All variables use daily data time series from January 2020 - September 2020. This study will conduct an empirical analysis using Generalized Autoregressive Conditional Heteroscedasticity (GARCH). Our result shows that during the COVID-19 pandemic, US Dollar could act as a safe-haven asset in Indonesia, Malaysia, and the Philippines. It implies that when the condition is uncertain during a pandemic, many investors switch their investments to US dollars in those three countries. On the other hand, gold and bitcoin are not safe-haven assets, but they could only act as hedging for several countries in South-East Asia.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114598503","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 AUDITOR COMPETENCE, PROFESSIONAL SKEPTICISM, RED FLAG, AND INTERNAL CONTROL SYSTEM ON FRAUD DETECTION 审计师能力、职业怀疑、危险信号和内部控制制度对舞弊侦查的影响

Journal of Applied Finance & Accounting Pub Date : 2022-12-15 DOI: 10.21512/jafa.v9i2.8972

Kenneth Gunawan, Muhammad Fauzan Riyanal, B. Handoko

引用次数: 2

DETERMINANTS OF GOOD CORPORATE GOVERNANCE, FIRM SIZE, PROFITABILITY, AND LEVERAGE ON EARNING QUALITY 良好公司治理的决定因素，公司规模，盈利能力和对盈余质量的杠杆作用

Journal of Applied Finance & Accounting Pub Date : 2022-12-15 DOI: 10.21512/jafa.v9i2.8159

Pariang Siagian, A. Amalia, Lusianah Lusianah

引用次数: 0

INVESTIGATING THE RELATIONSHIP BETWEEN MONETARY POLICY UNCERATAINTY INDEX OF US AND THE DOLLAR INDEX 考察了我国货币政策不确定性指数与美元指数的关系

Journal of Applied Finance & Accounting Pub Date : 2022-12-15 DOI: 10.21512/jafa.v9i2.9101

Samet Gürsoy, K. Pradhan, Sandhyarani Rout, M. Doğan

引用次数: 0

THE COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE AND TRADING VOLUME DURING MERS AND COVID-19 ON THE INDONESIA AND MALAYSIA STOCK EXCHANGE 印度尼西亚和马来西亚证券交易所在mers和COVID-19期间的财务业绩和交易量的比较分析

Journal of Applied Finance & Accounting Pub Date : 2022-05-09 DOI: 10.21512/jafa.v8i2.8153

Agustini Hamid, Risky Arshanty

{"title":"THE COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE AND TRADING VOLUME DURING MERS AND COVID-19 ON THE INDONESIA AND MALAYSIA STOCK EXCHANGE","authors":"Agustini Hamid, Risky Arshanty","doi":"10.21512/jafa.v8i2.8153","DOIUrl":"https://doi.org/10.21512/jafa.v8i2.8153","url":null,"abstract":"We investigate the differences of financial performance and stock trading volume during the MERS and COVID-19 periods on the Indonesia and Malaysia Stock Exchanges. We used Wilcoxon Signed Rank Test. Wilcoxon Signed Rank Test model is selected because we compared Indonesia and Malaysia to conduct a paired difference test of repeated measurements on a single sample to assess whether their population mean ranks differ. Our sample consist of 140 companies that getting from 713 companies listed in the Indonesia Stock Exchange while Malaysia is composed of 345 companies from 597 listed company in Malaysia Stock Exchange. The results showed that MERS and COVID-19 have differences in total asset turnover (TATO) and stock trading volume on the Indonesia and Malaysia Stock Exchanges, while the Current Ratio as liquidity ratio and Debt to equity ratio as risk proxy have no differences on the Indonesia and Malaysia Stock Exchange. There is no difference in the operating Profit Margin as profitability ratio variable on the Indonesia Stock Exchange while there is a significant difference on the Malaysia Stock Exchange.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126348693","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: 1

SPIRITUALITY ANALYSIS AND ORGANIZATIONAL COMMITMENTS IN MURABAHAH WITH INDIVIDUAL ACCURACY AS MEDIATION VARIABLE 以个体准确性为中介变量的murabhaha的灵性分析与组织承诺

Journal of Applied Finance & Accounting Pub Date : 2022-05-09 DOI: 10.21512/jafa.v8i2.8206

Mohamad Heykal, Vinola Herawati

引用次数: 0

THE EFFECT OF SELF REGULATED LEARNING, HIGH SCHOOL MAJORS, AND NATIONAL EXAMINATION SCORES ON ACADEMIC ACHIEVEMENT OF ACCOUNTING STUDENTS IN JAKARTA 自律学习、高中专业、国家考试成绩对雅加达地区会计学生学业成就的影响

Journal of Applied Finance & Accounting Pub Date : 2022-05-09 DOI: 10.21512/jafa.v8i2.8165

Livia Christanty, Lidiyawati Arifin

引用次数: 0

ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS SALES AND CASH RECEIPTS TO IMPROVE INTERNAL CONTROL 分析会计信息系统的销售和现金收入，以改善内部控制

Journal of Applied Finance & Accounting Pub Date : 2022-05-09 DOI: 10.21512/jafa.v8i2.8130

Meiryani Meiryani, Reyhan Reyhan

{"title":"ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS SALES AND CASH RECEIPTS TO IMPROVE INTERNAL CONTROL","authors":"Meiryani Meiryani, Reyhan Reyhan","doi":"10.21512/jafa.v8i2.8130","DOIUrl":"https://doi.org/10.21512/jafa.v8i2.8130","url":null,"abstract":"Sales accounting information system and cash receipts is one of the sub-systems in accounting information that describes the correct procedures for sales and cash receipts activities. The problem in this study is how to implement a sales information system and cash receipts at PT Sumber Alfaria Trijaya. The type of research used by researchers in the preparation of this study is a qualitative method. The data used in this study is primary data. Data collection procedures are observation, documentation and direct interviews to the object of research. The conclusion of this study is the application of accounting information systems in cash sales and cash receipts at PT Sumber Alfaria Trijaya is still not good, seen from the dual function, namely the delivery function which doubles as a warehouse function and the lack of data and completeness. The analysis of the accounting information system for cash sales and cash receipts on internal control at PT Sumber Alfaria Trijaya is still not good and weak because there are several problems including the existence of multiple functions by the Assistant Head of the store, cash is not directly deposited to the Bank. In the cash function bill, and the amount of cash receipts from cash sales deposited in the bank on the third day not on the day of the transaction. Then there is also no periodic or sudden checking of cash balances by internal control.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123363273","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

Journal of Applied Finance &amp; Accounting最新文献

Journal of Applied Finance & Accounting最新文献