Indonesian Journal of Contemporary Accounting Research最新文献

The Impact of Misleadership on Poor Performance: A Study of Financial Institutions in Pakistan 误导对不良绩效的影响:巴基斯坦金融机构的研究

Indonesian Journal of Contemporary Accounting Research Pub Date : 2019-01-01 DOI: 10.33455/ijcar.v1i1.90

S. Hamza, Zubair Hassan

{"title":"The Impact of Misleadership on Poor Performance: A Study of Financial Institutions in Pakistan","authors":"S. Hamza, Zubair Hassan","doi":"10.33455/ijcar.v1i1.90","DOIUrl":"https://doi.org/10.33455/ijcar.v1i1.90","url":null,"abstract":"The main purpose of this research is to investigate the impact of misleadership on poor performance in the Pakistan financial institutions. This research is carried on the strategic and managerial employees of the one (1) private and one (1) foreign bank operated in Pakistan with an engagement of 200 employees as the sample respondents. The findings of the study indicates that missing, misguided and Machiavellian leadership has no significant impact of the poor performance in the studied context while only misinformed leadership in the cluster of the independent variables shows a significant positive impact on the poor performance in the financial institutions of Pakistan. However, it is concluded that the proposed dimensions of Rayment & Smith (2010) misleadership framework does not significantly impact the poor performance in the financial institutions of Pakistan except the dimension of misinformed leadership. Further, it is recommended to examine new contexts with the engagement of a wider sample to find more accurate and generalize results for the investigated topic. Hence, this research will benefit the corporate managers and the research community with the new practicing dynamics of misleadership in today’s global corporate world.","PeriodicalId":250963,"journal":{"name":"Indonesian Journal of Contemporary Accounting Research","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124026121","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 of Tax Amnesty Disclosures, Tax Avoidance, and Firm Value 税收特赦披露、避税与企业价值分析

Indonesian Journal of Contemporary Accounting Research Pub Date : 2019-01-01 DOI: 10.33455/IJCAR.V1I1.89

Arie Pratama

引用次数: 5

Government Internal Control System and Reliability of Social Aid Fund Management Financial Statements 政府内部控制制度与社会救助基金管理财务报表的可靠性

Indonesian Journal of Contemporary Accounting Research Pub Date : 2019-01-01 DOI: 10.33455/ijcar.v1i1.79

Dini Pramesti Putri, Djuminah Djuminah, Devi Narulitasari

引用次数: 2

External Auditor Selection Choice: A Multinomial Logistic Regression Approach 外部审计师选择选择:一种多项逻辑回归方法

Indonesian Journal of Contemporary Accounting Research Pub Date : 2018-11-05 DOI: 10.33455/IJCAR.V1I1.88

A. N. Odum, F. Egbunike

{"title":"External Auditor Selection Choice: A Multinomial Logistic Regression Approach","authors":"A. N. Odum, F. Egbunike","doi":"10.33455/IJCAR.V1I1.88","DOIUrl":"https://doi.org/10.33455/IJCAR.V1I1.88","url":null,"abstract":"This research work examines the factors that determine the selection of external auditor among Global Brand listed companies in Nigeria. The variables of Audit Big 4 firms which include Deloitte, Klynveld Peat Marwick Goerdeler, (KPMG) and Price Water House Coopers (PWC) where selected as choice target for this research work. Big four audit firm of Ernst’s & Young (E&Y) was excluded in the sample as it is found not to have provided audit services to any of the selected global brand listed company in Nigeria during the period covered by this study. The study employed the methodology of Multinomial Probit Regression (MPR) analysis in X-raying the data. Empirical evidence shows that there is a significant positive relationship between firm size and choice of external auditor’s selection for the big four audit firms of KPMG and Deloitte. The study also provides a revelation that the relationship between the variable of firm size is negative and statistically significant with audit firm of Price Water House Coopers (PWC). The research work carefully recommends that global brand companies in Nigeria with interest to hire audit services of Deloitte and KPMG must ensure that its total asset is significantly large. But suffice to state here that this may not apply to the audit firm of Price Water House Copper Corporation where the variable of audit fee is a significant determinant in the quest for employing it audit services.","PeriodicalId":250963,"journal":{"name":"Indonesian Journal of Contemporary Accounting Research","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127206576","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 Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking 公司规模对企业社会责任承诺的作用、女性董事会的存在、管理层持股、董事会规模对伊斯兰银行企业社会责任披露的影响

Indonesian Journal of Contemporary Accounting Research Pub Date : 1900-01-01 DOI: 10.33455/IJCAR.V1I1.77

S. Halimah, R. Rahmawati

{"title":"The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking","authors":"S. Halimah, R. Rahmawati","doi":"10.33455/IJCAR.V1I1.77","DOIUrl":"https://doi.org/10.33455/IJCAR.V1I1.77","url":null,"abstract":"Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.","PeriodicalId":250963,"journal":{"name":"Indonesian Journal of Contemporary Accounting Research","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133846076","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