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International Journal of Accounting Finance in Asia Pasific最新文献

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Do Institutional and Banking Cost Affect Investment in ASEAN? 机构和银行成本是否影响东盟投资?
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1409
A. Manzilati
{"title":"Do Institutional and Banking Cost Affect Investment in ASEAN?","authors":"A. Manzilati","doi":"10.32535/ijafap.v5i1.1409","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1409","url":null,"abstract":"ASEAN is one of the actors in the world economy. With the launch of Forging Ahead Together, it is hoped that ASEAN can strengthen its economy and attract foreign investors to invest. The entry of large foreign investment into ASEAN is an opportunity for global investors. On the other hand, the factors that affect investment are from economic as well as non-economic. One important economic factor is banking costs because investment activities are inseparable from the presence of the financial sector which can cause costs and prices. Meanwhile, non-economic factors include institutional costs arising from the quality of a country's governance. This study uses a quantitative approach with panel regression analysis method to determine whether economic factors, namely bank costs or non-economic factors, affect the level of investment in ASEAN countries.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127027360","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
Have You Touched? A Case Study of Touch N Go E-Wallet 你碰过吗?以Touch N Go电子钱包为例
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1416
D. Kee
{"title":"Have You Touched? A Case Study of Touch N Go E-Wallet","authors":"D. Kee","doi":"10.32535/ijafap.v5i1.1416","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1416","url":null,"abstract":"This paper examines the relationship between the product features, convenience, perceived trust, customer satisfaction, and intention to use the Touch' n go e-Wallet. In this research, we have sent a survey to our target respondents, the people who are using Touch' n go e-Wallet. They are include students, employed, unemployed, self-employed, and retired respondents, including all races from all age levels. In this research, we want to know whether the respondents would like to use cash to pay in their daily lives or prefer to transit the cash to cashless. A total of 150 respondents has participated in our online survey via Google Forms. Our research which is findings which product features, convenience, perceived trust, customer satisfaction will what effects to the intention to use of consumer towards the Touch’ N Go e-Wallet. Beside then that, our team also do some research towards the product features, convenience and perceived trust will affect the customer satisfaction or not. This research provides new insights and recommendation","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123784967","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
The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index 财务困境、审计委员会、审计师转换和行业类型对新冠疫情下印尼证券交易所KOMPAS100指数上市公司审计延迟的影响
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1406
Kezia Cicilia Sumajow
{"title":"The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index","authors":"Kezia Cicilia Sumajow","doi":"10.32535/ijafap.v5i1.1406","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1406","url":null,"abstract":"Audit delay is a phenomenon that remains to occur every year. This study aims to determine the influence of financial distress, audit committee, auditor switching, and industry types upon audit delay the Indonesian Stock Exchange’s KOMPAS100 Index. This study used a quantitative approach. The sample was selected and obtained by the simple random sampling method from 72 companies successively listed in the Indonesian Stock Exchange’s KOMPAS100 index during 2020. The analytical was multiple linear regression. The data analysis was descriptive and multiple linear regression methods. The results indicate that audit committee and auditor switching does not affect audit delay. Financial distress and industry types have a significant positive effect on audit delay.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134059558","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 Good Corporate Governance Mechanism and Firm Size on Firm Value in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period 2015-2019年印尼证券交易所房地产和房地产行业上市公司良好公司治理机制和公司规模对公司价值的影响
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1407
Widyo Nugroho
{"title":"The Effect of Good Corporate Governance Mechanism and Firm Size on Firm Value in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period","authors":"Widyo Nugroho","doi":"10.32535/ijafap.v5i1.1407","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1407","url":null,"abstract":"This study aims to determine and analyze the effect of institutional ownership, managerial ownership, independent commissioners, and firm size on the firm value of property and real estate sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. The research method used was a secondary method with a quantitative approach. The sample size was 10 companies purposively selected from 77 companies. and the sample used was 10 companies. The data testing used the Multiple Linear Regression test aided with the IBM SPSS Version 23 program. The findings indicate that independent commissioners affect firm value, while institutional ownership, managerial ownership and firm size have no effect on firm value.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124480498","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
Do You Have a Digital Wallet? A Study of E-Wallet during the COVID-19 Pandemic 你有电子钱包吗?新冠肺炎疫情期间电子钱包的研究
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1413
D. Kee
{"title":"Do You Have a Digital Wallet? A Study of E-Wallet during the COVID-19 Pandemic","authors":"D. Kee","doi":"10.32535/ijafap.v5i1.1413","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1413","url":null,"abstract":"Following World Health Organization (WHO) recommendation, government officials are taking measures to facilitate non-contact payments that allow consumers to conduct contactless transactions, use cashless payment methods, and distance themselves physically from ATMs after the Corona Virus Disease 2019 (COVID-19) outbreak. COVID-19 is prevented from spreading through social distancing enabled by e-Wallets. Consequently, e-Wallets are becoming more popular to facilitate smoother, more efficient online transactions. We aim to investigate the key factors to use an e-Wallet since this COVID-19. The four factors included in the research are perceived risk, perceived ease of use, perceived convenience, and government support. Data from this study were collected through electronic questionnaires. The online survey received a total of 100 respondents who are e-Wallet users. Our findings disclosed that perceived risk, perceived ease of use, and perceived convenience are associated with intentions to use e-Wallets. The results offer useful insight into the field of e-Wallets.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"19 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113954588","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
Factors Influencing Consumer Buying Behavior in Uniqlo Retail Store 影响优衣库零售店消费者购买行为的因素
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1414
M. N. Rumagit
{"title":"Factors Influencing Consumer Buying Behavior in Uniqlo Retail Store","authors":"M. N. Rumagit","doi":"10.32535/ijafap.v5i1.1414","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1414","url":null,"abstract":"The purposes of this study are to study the factors influencing consumers' purchasing behavior in Uniqlo, find determinants of consumers' purchasing behavior, and understand consumers' views on the various factors. The marketing idea is consumer-oriented, with a focus on the consumer rather than the product. We distributed a survey questionnaire to 100 Uniqlo consumers to collect data. The results show that consumers' purchasing behavior in Uniqlo is affected by psychological, personal, social, and cultural factors. The combination of these factors helps the consumer to make further purchasing decisions. Additional findings also provide specific features to improve Uniqlo's chances of enhancing customer satisfaction and suggestions for future development.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124599410","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
Irrational Choice of Bankers: Wealth or Welfare? 银行家的非理性选择:财富还是福利?
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1410
Aminullah Achmad Muttaqin
{"title":"Irrational Choice of Bankers: Wealth or Welfare?","authors":"Aminullah Achmad Muttaqin","doi":"10.32535/ijafap.v5i1.1410","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1410","url":null,"abstract":"The phenomenon of the high number of workers who are not absorbed in the workforce in Indonesia is a problem that is difficult to solve briefly. The lack of employment opportunities accompanied by problems with the level of education and expertise of the workforce in Indonesia has also become a polemic in the national development process. However, another fact occurs where workers tend to choose to leave several leading sectors in Indonesia, such as the financial sector, especially banking. It is feared that this condition will cause the banking sector as one of the sectors that drive the national economy, to lose qualified and loyal workers so that it will have an impact on production inefficiency in the banking sector and eventually will directly impact the community considering the function of the bank as an intermediary institution. This study aims to reveal the motives for changing workers' behaviour in banking by using qualitative methods and a phenomenological approach. This research is expected to contribute to the improvement of the employment system in the financial sector, especially banking, to absorb qualified and loyal workers to the company. Thus, macroeconomically, it is to reduce the voluntary unemployment rate in order to accelerate national development as a whole.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123910004","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 Meaning of Roles in The Perspective of Internal Auditors Gorontalo 内部审计师视角下角色的意义
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1408
Ayu Rakhma Wuryandini
{"title":"The Meaning of Roles in The Perspective of Internal Auditors Gorontalo","authors":"Ayu Rakhma Wuryandini","doi":"10.32535/ijafap.v5i1.1408","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1408","url":null,"abstract":"This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131271380","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
A Research on Tesco's Consumer Purchasing Behavior towards E-Commerce during the Pandemic Period 疫情期间乐购消费者对电子商务的购买行为研究
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1415
A. Utama
{"title":"A Research on Tesco's Consumer Purchasing Behavior towards E-Commerce during the Pandemic Period","authors":"A. Utama","doi":"10.32535/ijafap.v5i1.1415","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1415","url":null,"abstract":"During the pandemic period, people nowadays have two shopping choices, either online or shopping at physical stores. The research was conducted to investigate the impact of the rising of E-commerce during the pandemic period against Tesco consumer purchasing behavior. Three hypotheses are carried out to determine the direction of this research. This research was conducted by having a survey with 100 eligible respondents. Descriptive analysis, regression analysis, and other tests were summarized to determine the relationships of the three hypothesis. The findings indicate that social need, convenience, and business performance have a simultaneous effect on consumer purchasing behavior. Consumer purchasing behavior was statistically associated with convenience and business performance.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128141312","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
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 储蓄增长、存款、信贷、信贷利率和现金周转对北登巴萨储蓄贷款合作社2017 - 2019年利润增长的影响
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-02-21 DOI: 10.32535/ijafap.v5i1.1411
Putu Kepramareni
{"title":"The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019","authors":"Putu Kepramareni","doi":"10.32535/ijafap.v5i1.1411","DOIUrl":"https://doi.org/10.32535/ijafap.v5i1.1411","url":null,"abstract":"This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122142752","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
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