发布求助
文献互助 智能选刊 最新文献

AFEBI Accounting Review最新文献

筛选
英文 中文
The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District) 预算规划、预算执行、商品和服务采购、人力资源能力和预算政治对预算吸收的影响(以北区为例)
AFEBI Accounting Review Pub Date : 2021-10-07 DOI: 10.47312/AAR.V6I01.332.G221
Sofia Gusmartina, Nurul Azlina, J. Julita
{"title":"The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District)","authors":"Sofia Gusmartina, Nurul Azlina, J. Julita","doi":"10.47312/AAR.V6I01.332.G221","DOIUrl":"https://doi.org/10.47312/AAR.V6I01.332.G221","url":null,"abstract":"AbstractThis study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122938200","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
Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali 以情商为调节变量的BPKP巴厘岛审计判断
AFEBI Accounting Review Pub Date : 2021-10-07 DOI: 10.47312/AAR.V6I01.412
Ni Putu Shinta Dewi, Ni Komang Kris Muliartini, Ni Wayan Rustiarini
{"title":"Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali","authors":"Ni Putu Shinta Dewi, Ni Komang Kris Muliartini, Ni Wayan Rustiarini","doi":"10.47312/AAR.V6I01.412","DOIUrl":"https://doi.org/10.47312/AAR.V6I01.412","url":null,"abstract":"This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134317387","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
Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies 市场对税收特赦信息的反应:对印尼上市公司的调查
AFEBI Accounting Review Pub Date : 2021-10-07 DOI: 10.47312/AAR.V6I01.338
Arie Pratama
{"title":"Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies","authors":"Arie Pratama","doi":"10.47312/AAR.V6I01.338","DOIUrl":"https://doi.org/10.47312/AAR.V6I01.338","url":null,"abstract":"This article described the Indonesian market reaction on the announcement of tax amnesty related information in the financial statements. Statement of Financial Accounting Standards (SFAS) No. 70 required companies to recognized and measured the tax amnesty's assets. Tax amnesty's asset was selected as information to be analyzed. The total of 141 observations from the year 2016 – 2017 financial statements were selected as a sample. To measure market reaction, three proxies were used: value relevance, cumulative abnormal return, and trading volume activity. Data analyzed using linear regressions.  This article showed that the market reacted to tax amnesty information, although the level of reaction was low. This article also showed that in general, market reaction toward tax amnesty was positive. These results also implied that the SFAS 70's accounting requirement improved the quality of financial statements.     ","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127739559","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 Human Critical Success Factor on ERP System Implementation 人力关键成功因素对ERP系统实施的影响
AFEBI Accounting Review Pub Date : 2021-10-07 DOI: 10.47312/AAR.V6I01.473
Fasti Herianty Akhzan, G. Pontoh, A. Arifuddin
{"title":"The Impact of Human Critical Success Factor on ERP System Implementation","authors":"Fasti Herianty Akhzan, G. Pontoh, A. Arifuddin","doi":"10.47312/AAR.V6I01.473","DOIUrl":"https://doi.org/10.47312/AAR.V6I01.473","url":null,"abstract":"Many researchers have investigated the critical success factors in ERP system implementation. The previous study has examined four primary human critical success factors (competence, behavior, team composition, and communication) and based on study literature performed by the author, there were many studies found that top management support also has crucial role in ERP implementation. The objective of this study is to examine the impact of top management support, competence, behavior, team composition, and communication in ERP implementation.This study was conducted in three stages. First, review sources and scientific literature relevant to this research. Second, analyze the findings and recommendations of previous research to determine the component of variable x. Third, conduct research using a quantitative approach through a questionnaire survey. Questionnaires were distributed to employees from various company that involved directly in ERP implementation. This study found that all five variables positively correlated to project success and only team composition variable that significantly positively correlated to project success. This study offers ERP project managers the crucial factors needed to be concerned for the project success.Keywords: ERP, Human Critical Success Factors.","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130103882","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
Relationship of Related Party Transactions and Earnings Management 关联交易与盈余管理的关系
AFEBI Accounting Review Pub Date : 2021-04-30 DOI: 10.47312/AAR.V5I02.309
Nur Astri Sari, Rusma Nailiah, Achmad Suhaili, F. Handayani
{"title":"Relationship of Related Party Transactions and Earnings Management","authors":"Nur Astri Sari, Rusma Nailiah, Achmad Suhaili, F. Handayani","doi":"10.47312/AAR.V5I02.309","DOIUrl":"https://doi.org/10.47312/AAR.V5I02.309","url":null,"abstract":"This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128675198","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: 2
Environmental Disclosure Practices Analysis on Companies Listed on the Indonesia Stock Exchange, Malaysia Exchange, and Thailand Stock Exchange 印尼、马来西亚、泰国证券交易所上市公司环境信息披露实践分析
AFEBI Accounting Review Pub Date : 2021-04-30 DOI: 10.47312/AAR.V5I02.320
N. Febriani, H. Yanto
{"title":"Environmental Disclosure Practices Analysis on Companies Listed on the Indonesia Stock Exchange, Malaysia Exchange, and Thailand Stock Exchange","authors":"N. Febriani, H. Yanto","doi":"10.47312/AAR.V5I02.320","DOIUrl":"https://doi.org/10.47312/AAR.V5I02.320","url":null,"abstract":"This study aims to determine differences in environmental disclosure practices in Indonesia, Malaysia, and Thailand and to identify factors that are suspected to influence environmental disclosure, including the size of the board of commissioners, profitability, and company size. The population of this study is large companies listed on the Bursa Efek Indonesia (BEI), the Bursa Malaysia (KLSE), and the Bursa Efek Thailand (SET) which are included in the largest stock market indexes in each exchange in 2018. The sampling method uses purposive sampling so that the research sample is 125 units of analysis. This study uses the One-Way ANOVA analysis and multiple regression analysis using the IBM SPSS 21 program. The results of the study indicate that there are no significant differences in environmental disclosure in Indonesia, Malaysia, and Thailand. The average level of environmental disclosure is 30.67% and included in the low category. The results of the multiple regression analysis showed that the size of the board of commissioners had a significant positive effect on environmental disclosure, while profitability and company size did not affect environmental disclosure.","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131270142","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
DETECTING OF BOND DEFAULTS INDICATIONS USING FINANCIAL STATEMENT AND SHENANIGANS INDICATORS 利用财务报表和欺诈指标检测债券违约指标
AFEBI Accounting Review Pub Date : 2021-04-30 DOI: 10.47312/AAR.V5I02.310
Arya Wedha Rieantiari, A. Hermawan
{"title":"DETECTING OF BOND DEFAULTS INDICATIONS USING FINANCIAL STATEMENT AND SHENANIGANS INDICATORS","authors":"Arya Wedha Rieantiari, A. Hermawan","doi":"10.47312/AAR.V5I02.310","DOIUrl":"https://doi.org/10.47312/AAR.V5I02.310","url":null,"abstract":"This study aims to detect indications of bond defaults by conducting a thorough analysis of PT Trikomsel Oke, Tbk (TRIO)'s financial statements. TRIO's financial statements show that the company's revenue and profits increased during 2009-2014. However, the Indonesia rating agency (PEFINDO) declared default on the two bonds issued by TRIO in November 2015, even though the signal TRIO gave to its financial statements was an unqualified opinion from one of the big 4 Public Accountants for six consecutive years and PEFINDO's investment grade. This study uses a case study method.. Financial report data are analyzed by financial ratios and financial indicators of shenanigans. Evidence shows that there are indications of creative accounting and shenanigans before bonds were declared defaulted in 2015. With these results, this study suggests investors and creditors be more vigilant in analyzing published annual reports","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133639797","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 WILLING TO PAY TAXES AND THE LEVEL OF UNDERSTANDING OF TAXPAYERS ON TAX COMPLIANCE 纳税意愿和纳税人理解程度对纳税合规的影响
AFEBI Accounting Review Pub Date : 2021-04-30 DOI: 10.47312/AAR.V5I02.321
T. Ningsih
{"title":"THE EFFECT OF WILLING TO PAY TAXES AND THE LEVEL OF UNDERSTANDING OF TAXPAYERS ON TAX COMPLIANCE","authors":"T. Ningsih","doi":"10.47312/AAR.V5I02.321","DOIUrl":"https://doi.org/10.47312/AAR.V5I02.321","url":null,"abstract":"The aims of this research are for knowing : 1).  The influence of tax payment willingness toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang. 2). The Influence of tax obligatory understanding toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang). The data used in this research is primary data, which tehe data source is obtained from questionnaire. The population in this research is the reclame execution of tax obligatory registered in Bapenda Kota Semarang Th 2017-2018. The sample in this research is 100 tax obligatory reclames, by using slovin method as the sample collection technique. The research findings show that 1). Tax payment willingnes (X1) has positive influence and significance on tax payment obedience (Y) with significance result 0.000 score lesser  than 0.05, so the hypothesis tax payment willingnes (X1) is accepted (Ho1 is rejected and Ha1 is accepted). 2). The level of tax obligatory understanding (X2) has positive influence and significance on tax payment obedience (Y) with the significance result 0.007 score lesser than 0.05, so the pypothesis the level of tax obligatory understanding (X2) is accepted (Ho2 is rejected and Ha2 is accepted).","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126609112","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
ACCOUNTING RECOGNITION OF ASSET ABANDONMENT AND SITE RESTORATION 资产废弃和场地修复的会计确认
AFEBI Accounting Review Pub Date : 2021-04-30 DOI: 10.47312/AAR.V5I02.187
Rena Maya Cahyanti, Aruna Wirjolukito
{"title":"ACCOUNTING RECOGNITION OF ASSET ABANDONMENT AND SITE RESTORATION","authors":"Rena Maya Cahyanti, Aruna Wirjolukito","doi":"10.47312/AAR.V5I02.187","DOIUrl":"https://doi.org/10.47312/AAR.V5I02.187","url":null,"abstract":"This research will discuss the recognition of asset abandonment and site restoration or commonly known as ARO (Asset Retirement Obligation) in oil and gas company. The purpose is to be able to provide an overview that can be used by companies in calculating ARO that must be paid at the end of the contract period. The formulation of the problem is which method is used to determining the amount of asset abandonment and site restoration or ARO that is appropriate to overcome the potential problems that arise at the end of the contract period. This research is carried out by using a mixed method in analyzing the findings, so it will find the in-depth findings which will be useful to assist the company's management in making decisions. Signal theory is a theory that will be chosen in this research. This research will use three stages of analysis, such as descriptive analysis, content analysis, and constant comparative analysis. Based on the results it might found that the recognition of asset abandonment and site restoration carried out according to regulations apply. While company uses the method of calculating liabilities based on future values that is continually calculate in present value. Keywords: Contingent liabilities, provisions, liability for asset abandonment and site restoration","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130288963","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 Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village 组织承诺、村基金管理人员胜任能力和信息技术利用对村问责的影响
AFEBI Accounting Review Pub Date : 2020-07-18 DOI: 10.47312/AAR.V4I02.291
Siska Apriana, Darwis Said, N. Nurleni
{"title":"The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village","authors":"Siska Apriana, Darwis Said, N. Nurleni","doi":"10.47312/AAR.V4I02.291","DOIUrl":"https://doi.org/10.47312/AAR.V4I02.291","url":null,"abstract":"This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management  either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology  has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology  has simultaneous effect on the  accountability of village financial management.","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127701047","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信