Account and Financial Management Journal最新文献

Determinant of Market Liquidity in Indonesia 印度尼西亚市场流动性的决定因素

Account and Financial Management Journal Pub Date : 2024-05-14 DOI: 10.47191/afmj/v9i5.01

A. Manurung, Nera Marinda Machdar, Jerry Marmen Simanjuntak, Amran Manurung

引用次数: 0

Bank Resources, Interest Margin and Long-Term Bank Financing in Franc Zone 法郎区的银行资源、利息差和长期银行融资

Account and Financial Management Journal Pub Date : 2024-01-03 DOI: 10.47191/afmj/v9i1.01

Dongho Wamba Tejio Willi Verlaine, Takoulac Kamta Marcel, Dinah Gembom Phungeh

引用次数: 0

The Effect of Corporate Governance Mechanisms and Banking Performance in Indonesia 公司治理机制对印度尼西亚银行业绩效的影响

Account and Financial Management Journal Pub Date : 2023-12-04 DOI: 10.47191/afmj/v8i12.01

Dinda Intan Tri Maharani, Sutrisno Sutrisno

{"title":"The Effect of Corporate Governance Mechanisms and Banking Performance in Indonesia","authors":"Dinda Intan Tri Maharani, Sutrisno Sutrisno","doi":"10.47191/afmj/v8i12.01","DOIUrl":"https://doi.org/10.47191/afmj/v8i12.01","url":null,"abstract":"The company's main goal is to grow and develop well. To be able to grow, company management must be able to improve company performance which is usually measured by profitability. There are several factors that influence profitability, including corporate governance mechanisms. This research aims to examine the influence of corporate governance mechanisms on banking performance. In this research, corporate governance mechanisms are measured by institutional ownership, managerial ownership, independent board of commissioners, size of the board of directors and size of the audit committee, while banking performance is measured by Return On Assets (ROA). The population in this research is the banking industry listed on the Indonesia Stock Exchange, totaling 46 banks and all of them were taken as samples. The observation period is 4 years (2019 – 2022) with quarterly data. To test the hypothesis, use multiple regression analysis with a significance requirement of 0.05. The data was processed using the SPSS version 25 program. The results of this study show that institutional ownership and the board of directors have no effect on financial performance, while managerial ownership has a significant effect but with a negative coefficient. Meanwhile, independent commissioners and audit committee size have a positive effect on performance.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"17 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138604122","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

Corporate Social Responsibility Towards Tax Aggressiveness with Corporate Governance Mechanisms as a Moderation Variable (Empirical Study of Mining Companies on The Indonesian Stock Exchange) 以公司治理机制为调节变量的企业社会责任与税收积极性（印尼证券交易所矿业公司实证研究）

Account and Financial Management Journal Pub Date : 2023-11-29 DOI: 10.47191/afmj/v8i11.01

S. Suwito, H. Darwis, Rizki Wahyu Utami Ohorella, Avininda Dewi Nindiasari

引用次数: 0

Factors Affecting the Intention of Local Price Transfer of Businesses in Vietnam 影响越南企业本地价格转移意愿的因素

Account and Financial Management Journal Pub Date : 2023-08-25 DOI: 10.47191/afmj/v8i8.04

Assoc. Prof, Le Thi Tu Oanh,, M.Fin Pham Thi Hong Nhung, Nguyen Thi Lan Anh

{"title":"Factors Affecting the Intention of Local Price Transfer of Businesses in Vietnam","authors":"Assoc. Prof, Le Thi Tu Oanh,, M.Fin Pham Thi Hong Nhung, Nguyen Thi Lan Anh","doi":"10.47191/afmj/v8i8.04","DOIUrl":"https://doi.org/10.47191/afmj/v8i8.04","url":null,"abstract":"Transfer pricing is one of the common acts of enterprises in the market mechanism to evade taxes and gain profits through legalizing prices to deal with Vietnamese tax and customs authorities. Not only multinational corporations, but domestic corporations are also showing signs of non-transparency in internal transactions. The management and control, of anti-transfer pricing is becoming a pressing issue for tax authorities, especially when Vietnam develops a market economy. This study aims to evaluate the factors affecting the intention of domestic transfer pricing in Vietnamese enterprises with the Technology Acceptance Model (TAM) including the groups of factors that are perceived usefulness. and perceived convenience to the firm's transfer pricing intention. Research data is collected from 114 enterprises in Vietnam. The research results confirm the useful perception hypotheses about business strategy; Recognizing the usefulness of tax reductions and reducing operating pressures; Awareness of the convenience of the law and investment incentive mechanism; Both have a positive relationship and a positive impact on the intention to transfer pricing of enterprises in turn according to the level of impact highest to lowest. From these results, the study makes some recommendations to state policy agencies to limit and control this situation shortly.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115549496","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

Unveiling the Potential of Computer-Based Audit Strategies: A Comparative Study between Conventional and Automated Approaches 揭示基于计算机的审计策略的潜力:传统方法与自动化方法的比较研究

Account and Financial Management Journal Pub Date : 2023-08-23 DOI: 10.47191/afmj/v8i8.03

Budiandru Budiandru, Zakkiandri Zakkiandri, Nur Basyiruddin Nur Basyiruddin

引用次数: 0

Investment Motivation of Village Community Leaders in Badan Usaha Milik Desa (BUMDes) 巴丹Usaha Milik Desa (BUMDes)村社区领导人投资动机研究

Account and Financial Management Journal Pub Date : 2023-08-17 DOI: 10.47191/afmj/v8i8.02

S. Suwito, Rizki Wahyu Utami Ohorella

引用次数: 0

Analysis of Accounting Implementation of Women Farmer Group (WFG) in the Special Region of Yogyakarta (Case Study on WFG Sumber Rejeki, Bantul, Yogyakarta) 日惹特区女农民团体(WFG)会计执行情况分析(以日惹Bantul Sumber Rejeki为例)

Account and Financial Management Journal Pub Date : 2023-08-08 DOI: 10.47191/afmj/v8i8.01

Eka Adhi Wibowo, X. Prasasyaningsih

引用次数: 0

The Effect of Job Satisfaction and Work Motivation on Employee Performance through Work Discipline at the Regional Secretariat of East Luwu Regency, Indonesia 工作满意度和工作动机通过工作纪律对员工绩效的影响:印度尼西亚东鲁武县地区秘书处

Account and Financial Management Journal Pub Date : 2023-07-20 DOI: 10.47191/afmj/v8i7.01

Milka Pasulu, A. Irfan, Pahmi Pahmi, Andi Alim, Lenny Thalib

{"title":"The Effect of Job Satisfaction and Work Motivation on Employee Performance through Work Discipline at the Regional Secretariat of East Luwu Regency, Indonesia","authors":"Milka Pasulu, A. Irfan, Pahmi Pahmi, Andi Alim, Lenny Thalib","doi":"10.47191/afmj/v8i7.01","DOIUrl":"https://doi.org/10.47191/afmj/v8i7.01","url":null,"abstract":"The phenomenon related to the performance of employees at the Regional Secretariat of East Luwu Regency is that work is still not running optimally. This can be seen in terms of quality, there are still many employees who do not have the ability in their field of work. Based on this, this study aims to see the effect of job satisfaction and work motivation on employee performance through work discipline. The research method was used with a quantitative approach. The research population was 118 people while the samples taken were 100 people. The data collection method used in this study was the use of personally administered questionnaires. The results of the study found that job satisfaction has a positive and significant effect on work discipline, work motivation has a positive and significant effect on work discipline, job satisfaction has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, work discipline has a positive effect on performance employees, job satisfaction has a positive effect on employee performance through work discipline, work motivation has a positive effect on employee performance through work discipline, good and high job satisfaction will have an impact on increasing work discipline. High and good job satisfaction that is owned by each employee will be able to encourage employees to carry out their duties properly. Besides that, an employee's work motivation can have a real influence in improving the work discipline of other employees, so that employee motivation improves employee performance. In addition, good job satisfaction and work motivation will affect employee performance. This indicates that good work discipline can improve employee performance in carrying out their duties.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124523176","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 Measuring the Cost of Human Resources Services on Financial Reports an Applied Study on the National Ribat University (2010- 2021) 人力资源服务成本计量对财务报告的影响——以国立利特大学为例(2010- 2021)

Account and Financial Management Journal Pub Date : 2023-04-13 DOI: 10.47191/afmj/v8i4.02

S. Awad

引用次数: 0