Journal of Applied Finance & Accounting最新文献_第2页

THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, STAKEHOLDER PRESSURE, AND PROFITABILITY ON INTEGRATED REPORTING 公司治理机制、利益相关者压力和盈利能力对综合报告的影响

Journal of Applied Finance & Accounting Pub Date : 2022-05-09 DOI: 10.21512/jafa.v8i2.8292

Lodovicus Lasdi, Elisabeth Listiyani Oematan

引用次数: 2

CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT: EVIDENCE OF LISTED INDONESIAN COMPANIES 公司治理与盈余管理:以印尼上市公司为例

Journal of Applied Finance & Accounting Pub Date : 2022-03-30 DOI: 10.21512/jafa.v8i1.7381

Evelyn Natasya

引用次数: 0

APPLIED PUBLIC SECTOR ACCOUNTING FOR BROADBAND INFRASTRUCTURE DEVELOPMENT WITH PUBLIC PRIVATE PARTNERSHIP SCHEME: A LITERATURE REVIEW 应用公共部门核算宽带基础设施发展与公私合作计划:文献综述

Journal of Applied Finance & Accounting Pub Date : 2022-03-30 DOI: 10.21512/jafa.v8i1.7364

Evi Steelyana

{"title":"APPLIED PUBLIC SECTOR ACCOUNTING FOR BROADBAND INFRASTRUCTURE DEVELOPMENT WITH PUBLIC PRIVATE PARTNERSHIP SCHEME: A LITERATURE REVIEW","authors":"Evi Steelyana","doi":"10.21512/jafa.v8i1.7364","DOIUrl":"https://doi.org/10.21512/jafa.v8i1.7364","url":null,"abstract":"Governments all around the world are increasingly focusing on Public-Private-Partnership (PPP) schemes to develop broadband infrastructure. Private sector participation in the development and funding of public infrastructure has had a substantial impact on the delivery of public services. In PPP Broadband Infrastructure, there has been no attempt to integrate the literatures in order to present a holistic view. To expand our knowledge of PPPs in Public Sector Accounting Discipline, the author conducted a systematic literature review of articles published in international journals and to analyze the contribution of it to the body of knowledge. By using a qualitative method, the objective of the study is to find the major theme of public sector accounting literatures based on research of PPP in Broadband Infrastructure for the past 20 years (2000-2020) from the qualified international journals. The study also aims to find contribution of the major theme on infrastructure development and the direction of the future research that need to be addressed. The study found that UK is the country which has been publishing journals on PPP with high intensity of publication. Another findings are the literatures were published in high quality journal with scopus indexed is 60% in Q1 and followed 25% in Q2 and 15% in Q3. The main findings of this study identified four main topics in this discipline which are Public Policy Strategy has become the major theme in the field of research and become the first rank, followed by another themes which are PPP Implementation, PPP Framework and Value of Money. Therefore, in PPP research as part of Public Sector Accounting Literatures has shown that Public Policy Strategy as part of government’s role in shaping the regulatory framework and plays an important role to catalyst the infrastructure development into the next level.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122521468","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: 3

DESIGNING VALUE ADDED TAX POLICY ON PEER-TO-PEER LENDING IN INDONESIA 设计印尼p2p借贷的增值税政策

Journal of Applied Finance & Accounting Pub Date : 2022-03-30 DOI: 10.21512/jafa.v8i1.7387

Nafis Dwi Kartiko, Ismi Fathia Rachmi

引用次数: 0

AN EVALUATION OF INTERNAL CONTROL IMPLEMENTATION: A CASE STUDY OF EXHIBITION COMPANY 内部控制实施评价:以展览公司为例

Journal of Applied Finance & Accounting Pub Date : 2022-03-30 DOI: 10.21512/jafa.v8i1.8122

Y. Yanti

引用次数: 0

FACTORS AFFECTING FRAUD PREVENTION AND ITS IMPLICATION TO THE QUALITY OF FINANCIAL STATEMENTS 影响舞弊防范的因素及其对财务报表质量的启示

Journal of Applied Finance & Accounting Pub Date : 2022-03-30 DOI: 10.21512/jafa.v8i1.6858

Monika Budiman, C. Anwar, Sudjono Sudjono

{"title":"FACTORS AFFECTING FRAUD PREVENTION AND ITS IMPLICATION TO THE QUALITY OF FINANCIAL STATEMENTS","authors":"Monika Budiman, C. Anwar, Sudjono Sudjono","doi":"10.21512/jafa.v8i1.6858","DOIUrl":"https://doi.org/10.21512/jafa.v8i1.6858","url":null,"abstract":"The study aims to determine the effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention and its implications to the quality of financial statements. The sample consisted of 7 companies from 12 populations of chemical sub-sector companies and 5 companies from 10 populations of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2018. Data were collected using questionnaires with 154 respondents. The analysis technique using Structural Equation Modeling (SEM) and processed with Lisrel 8.8. The results indicate that, partially, internal control, internal audit, risk-based audit, and audit committee have a positive and significant effect on fraud prevention, while the whistleblowing system partially has a negative and insignificant effect. However, simultaneously, the direct effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention have a positive and significant effect. The results also show partially internal control, internal audit, whistleblowing system, and fraud prevention have a positive and significant effect on the quality of financial statements while risk-based audit has a positive but not significant effect and the audit committee has a negative and insignificant effect on the quality of financial statements. However, simultaneously, the indirect effect of internal control, internal audit, risk-based audit, audit committee, whistleblowing system on the quality of financial statements through fraud prevention have a positive and significant effect.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129742004","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

Analysis on Accounting Conservatism and CSR Disclosures of Indonesian Banks Listed on IDX from 2004 to 2007 2004 - 2007年印尼IDX上市银行会计稳健性与社会责任披露分析

Journal of Applied Finance & Accounting Pub Date : 2009-11-28 DOI: 10.21512/jafa.v2i1.150

M. Kurniawan, Daryanto Hesti Wibowo

{"title":"Analysis on Accounting Conservatism and CSR Disclosures of Indonesian Banks Listed on IDX from 2004 to 2007","authors":"M. Kurniawan, Daryanto Hesti Wibowo","doi":"10.21512/jafa.v2i1.150","DOIUrl":"https://doi.org/10.21512/jafa.v2i1.150","url":null,"abstract":"Disclosing corporate social responsibility (CSR) activities is mandatory in Indonesia as regulated by the government. This research investigates whether Indonesian companies are internally motivated to voluntarily conduct their social responsibility agenda. First, this research examines the conservatism in financial reporting practices of Indonesian banks. It also analyzes the relationship between conservatism and CSR disclosure. Using 21 Indonesian banks that went public in 2003-2007 as sample, this research conducts a content analysis on their financial reports to measure the conservatism and the CSR disclosure index. The findings of this research reveal that Indonesian banks are, on average, conservative in their financial reporting. This research also provides the ranking of the banks under study in terms of conservatism. Further analysis shows that there is no clear evidence to support the relationship between conservatism and the Indonesian banks’ CSR reporting. Overall, this research concludes that CSR disclosure practices in Indonesian banks are driven by government regulation. This research does not find any internal motive of the sample banks in disclosing their CSR activities voluntarily.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123677646","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: 8

Analisis Faktor-Faktor Yang Mempengaruhi Penciptaan Nilai Pada Perusahaan-Perusahaan di Bursa Efek Jakarta 分析影响雅加达证券交易所企业价值创造的因素

Journal of Applied Finance & Accounting Pub Date : 2009-11-28 DOI: 10.21512/jafa.v2i1.153

Samuel Dossugi

引用次数: 1

Analysis of Corporate Governance and Relative Efficiency of Public Companies Listed in Indonesian Stock Exchange 印尼证券交易所上市公司治理与相对效率分析

Journal of Applied Finance & Accounting Pub Date : 2009-11-28 DOI: 10.21512/jafa.v2i1.151

Olivia Liputri

引用次数: 1

Analisis Hubungan Profitabilitas Dengan Pergerakan Harga Saham Pada Sektor Usaha PERBANKAN di Bursa Efek Indonesia 分析分析印尼证券交易所股票市场市场股价流动的盈利关系

Journal of Applied Finance & Accounting Pub Date : 2009-11-28 DOI: 10.21512/jafa.v2i1.152

H. Hartono, Raymundus Parulian Sihotang