AFEBI Accounting Review最新文献_第5页

Corporate Governance, Tax Avoidance, and Firm Value 公司治理、避税与公司价值

AFEBI Accounting Review Pub Date : 2018-01-11 DOI: 10.47312/AAR.V2I02.87

Wawan Cahyo Nugroho, Dian Agustia

引用次数: 26

The Moderating Effect of Audit Opinion on The Local Government Financial Performances and The Disclosure Compliance of Financial Information 审计意见对地方政府财务绩效的调节作用与财务信息披露合规性

AFEBI Accounting Review Pub Date : 2018-01-11 DOI: 10.47312/aar.v2i02.98

Jamal Akrom, Amrie Firmansyah

{"title":"The Moderating Effect of Audit Opinion on The Local Government Financial Performances and The Disclosure Compliance of Financial Information","authors":"Jamal Akrom, Amrie Firmansyah","doi":"10.47312/aar.v2i02.98","DOIUrl":"https://doi.org/10.47312/aar.v2i02.98","url":null,"abstract":"This study is aimed to analyze the effect of financial performance indicators such as absorption of local expenditure ratio, effectiveness ratio, and financial independence ratio on the disclosure compliance of financial information on the website, as well as audit opinion as moderating variable. The sample of the study is the local governments in Java with consisting of 81 selected local governments within three years period. The data are analyzed with multiple regression analysis using the fixed-effect method.The results show that the absorption of the local budget ratio cannot encourage the disclosure compliance of financial information on the website. While the effectiveness ratio and the financial independence ratio are positively associated with the disclosure compliance of financial information on the website. This study also finds that audit opinion weakens the effect of financial independence ratio on the disclosure compliance of financial information on the website. However, audit opinion cannot moderate the effect of absorption of local budget ratio and the effectiveness ratio on the disclosure compliance of financial information on the website. Keywords: audit opinion; financial performances, information","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124326100","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: 4

The Effect of Human Resource Competence, Organizational Commitment, and Systems Quality on Individual Use of Accrual Based Accounting System Application At Statistics Indonesia (BPS) 人力资源能力、组织承诺和系统质量对印尼统计局(BPS)个人使用权责发生制会计系统的影响

AFEBI Accounting Review Pub Date : 2017-08-10 DOI: 10.47312/AAR.V2I01.68

Nanik Dwi Saratih, W. Abdillah

{"title":"The Effect of Human Resource Competence, Organizational Commitment, and Systems Quality on Individual Use of Accrual Based Accounting System Application At Statistics Indonesia (BPS)","authors":"Nanik Dwi Saratih, W. Abdillah","doi":"10.47312/AAR.V2I01.68","DOIUrl":"https://doi.org/10.47312/AAR.V2I01.68","url":null,"abstract":"Minister Regulation No. 71/2015, all government institutions must use an accrual-based system in the financial report in 2015. Therefore, Indonesian government institutions need some adequate human resource competence, high organizational commitment and qualified information systems regarding reliable, accurate, comprehensive and relevant to decision-making of financial statement. This study examines the effect of human resource competencies, organizational commitment and quality of the system to the accrual based accounting system application usability at Statistics Indonesia (BPS). The population of this study were 513 government agencies at BPS. Using paper-based survey, data was gathered from 129 respondent based accrual institutional accounting system application services. The data analysis technique was the multiple linear regression analysis. Results showed that human resource competence and organizational commitment has a positive effect on individual use of the accrual-based accounting system application. The implication for stakeholders and further research are discussed.Keywords: Human Resource Competence, Information Systems, Organizational Commitment, Systems Quality","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126854082","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

Analysis of Value Decrease Loss Reserve Policy (Case Study in PT Bank “X”, Tbk) 价值减值损失准备金政策分析(以Tbk PT“X”银行为例)

AFEBI Accounting Review Pub Date : 2017-08-10 DOI: 10.47312/AAR.V2I01.67

A. Abdurrasyid, Evita Puspitasari

{"title":"Analysis of Value Decrease Loss Reserve Policy (Case Study in PT Bank “X”, Tbk)","authors":"A. Abdurrasyid, Evita Puspitasari","doi":"10.47312/AAR.V2I01.67","DOIUrl":"https://doi.org/10.47312/AAR.V2I01.67","url":null,"abstract":"This research is aimed to analyze how banks implement policies regarding impairment for allowance losses after the application of FINANCIAL ACCOUNTING STANDARD STATEMENT 50 and 55, and also to analyze how banks exercise professional judgment in their obligation to implement the impairment of the allowance losses policy.This is a qualitative research, where the case study is used as a method of choice. The case study methods used in this research are Explanation Building and Pattern Matching. The company which is used as a subject of this research is a bank that has gone public and has implemented FINANCIAL ACCOUNTING STANDARD STATEMENT 50 and 55.The result of the analysis using Explanation Building illustrates that the bank has fully implemented FINANCIAL ACCOUNTING STANDARD STATEMENT 55 and there are policies that are discreet to the management. The analysis which uses Pattern Matching indicates that in the process of constructing the impairment for allowance losses policy, the bank has exercised professional judgment principles based on the framework established by the Institute of Chartered Accountants Scotland.Keywords: Accounting Policy, Case Study, Impairment for Allowance Losses, Professional Judgment","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116414038","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

Academicians Satisfy of The Faculty of Economics, in Universitas Negeri Surabaya Throught on Total Quality Management 泗水大学经济学院院士满意，全面质量管理思想

AFEBI Accounting Review Pub Date : 2017-08-10 DOI: 10.47312/AAR.V2I01.69

Susi Handayani, Pujiono Pujiono

{"title":"Academicians Satisfy of The Faculty of Economics, in Universitas Negeri Surabaya Throught on Total Quality Management","authors":"Susi Handayani, Pujiono Pujiono","doi":"10.47312/AAR.V2I01.69","DOIUrl":"https://doi.org/10.47312/AAR.V2I01.69","url":null,"abstract":"The Faculty of Economics in Universitas Negeri Surabaya had certified of International standard operating (ISO) for quality management since 2015. This certification prosecutes management of faculty of economics to increase service quality to academicians. The important aspects of ISO have to determine TQM implemented. Therefore, it had created quality assurance team that exist gradually at university to study program. A service quality must be guarantied by internal and external audit. However, it improves continuous improvement that based on audit results, especially low students satisfaction, officer alacrity to give a service, ability to explanation, handling of complaints, courtesy and friendliness, and support infrastructures for learning process. All cost of quality assurance conduct to prepare an audit internal implementation, to up-date accreditation forms and performance of study program, and monitoring and evaluation for learning and curriculum, improve a quality procedure, prepare and evaluation a quality target, and follow up on audit finding.Keywords: ISO, service quality, student satisfaction, total quality management","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122207777","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 Both Earnings Management and Tax Planning To The Value of The Company With Corporate Governance As Variable Moderating 盈余管理和税收筹划对公司价值的影响——以公司治理为变量调节

AFEBI Accounting Review Pub Date : 2017-08-10 DOI: 10.47312/aar.v2i01.66

N. Suryani, Djuminah Djuminah

{"title":"The Effect of Both Earnings Management and Tax Planning To The Value of The Company With Corporate Governance As Variable Moderating","authors":"N. Suryani, Djuminah Djuminah","doi":"10.47312/aar.v2i01.66","DOIUrl":"https://doi.org/10.47312/aar.v2i01.66","url":null,"abstract":"The primary objective of this study is to determine the impact of both earnings management and tax planning towards the value of the firm, corporate governance is measured by using score CGPI as moderating variable. This study uses purposive sampling method that generates 40 samples of company listings on the Indonesia Stock Exchange (IDX) and registered in participation Corporate Governance Perception Index (CGPI) during 2012 until 2015.Based on the test result of regression analysis it showed that earnings management practices which is measured by using discretionary accrual shows regression coefficients of 2,557 with p-value of 0,015 or p-value is below 0,05, so it has negative impact to the value of the firm, then it can be concluded that the existence of earnings management can reduce the value of the firm. Tax planning activity is measured by using Cash_ETR which shows regression coefficients -0.956 with a p-value of 0,005 or p-value is below 0,05, which means it gives a negative impact to the value of the firm, so it can be concluded that the higher level of tax planning by management will have an impact on the declining value of the firm. Furthermore, corporate governance which is measured using the CGPI’s score is not a moderating variable between earnings management and value of the firm, showed by p-value of 0,090, whereas the relationships of tax planning and value of the firm can be moderated by corporate governance, showed by p-value of 0,024.Keywords: CGPI’s Score, Corporate Governance, Discretionary Accrual, Earnings Management, Tax Planning, Value of the Firm","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123351023","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 Importance of Management Control Systems (MCS) in Small and Medium Enterprises (SME), An Empirical Literature Review 管理控制系统(MCS)在中小企业中的重要性:一项实证文献综述

AFEBI Accounting Review Pub Date : 2017-03-13 DOI: 10.47312/AAR.V1I01.25

Bienmali Kombate

引用次数: 2

Intellectual Capital, Firm Value, and Financial Performance 智力资本、企业价值和财务绩效

AFEBI Accounting Review Pub Date : 2017-03-13 DOI: 10.47312/aar.v1i01.24

Aida Irsyahma, Nikmah Nikmah

引用次数: 11

Comprehensive Income Reporting and Earnings Management 综合收益报告和盈余管理

AFEBI Accounting Review Pub Date : 2017-03-13 DOI: 10.47312/aar.v1i01.23

Runita Arum Kanti

{"title":"Comprehensive Income Reporting and Earnings Management","authors":"Runita Arum Kanti","doi":"10.47312/aar.v1i01.23","DOIUrl":"https://doi.org/10.47312/aar.v1i01.23","url":null,"abstract":"Purpose. This paper aims to identify the association between comprehensive income reporting and earnings management. More specifically, this study examines whether the implementation of comprehensive income reporting regulations, namely SFAS 130 and ASU 2011-05 is associated with a decrease in earnings management.Design/ methodology. Data for all variables is retrieved from Compustat Global for a nine-year sample of 7962 US firms reporting under International Financial Reporting Standards (IFRS) that provide all the necessary data to conduct the study. The Modified Jones Model is used as a proxy to measure earnings management. Comprehensive income figures are retrieved from Compustat. Recalculated (as-if) numbers are used for firm years prior to the implementation of SFAS 130. While as-reported amounts are used for the years where SFAS 130 has been implemented and also the years during the implementation of ASU 2011-05.Findings. Comprehensive income is found to be significantly negatively associated with earnings management through discretionary accruals. Furthermore, the interaction effects indicate that, after the implementation of SFAS 130 and ASU 2011-05, comprehensive income becomesmore negatively associated with discretionary accruals.Relevance. Other than contributing to the growing literature regarding the usefulness of comprehensive income reporting, this research has implications for the FASB in assessing whether they achieved the target of better comprehensive income reporting.Key words: Comprehensive Income, Earnings management, Interaction effect, Reporting Regulations, SFAS 130, ASU 2011-05.","PeriodicalId":158583,"journal":{"name":"AFEBI Accounting Review","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122528361","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 Use of Local Financial Management Information System in Order To Create Transparency and Accountability Financial Management 使用地方财务管理信息系统对建立透明、问责的财务管理的影响

AFEBI Accounting Review Pub Date : 2017-03-13 DOI: 10.47312/AAR.V1I01.22

Wildoms Sahusilawane

引用次数: 0