Journal of Accounting, Business and Management (JABM)最新文献

The Influence of Tax Awareness and KnowledgeAgainst the Compliance of Personal Tax Reportingwith Religiosity as an Intervening Variableat the Auliya Insan Utama Foundation 以宗教信仰为干预变量的税收意识和知识对个人纳税申报合规性的影响[j]

Journal of Accounting, Business and Management (JABM) Pub Date : 2023-07-04 DOI: 10.31966/jabminternational.v30i1.623

R. Hidayat, Beti Nurbaiti, Zian Fachrian

引用次数: 0

Impact of Organisational Culture on Organisational Commitment: Evidence from Pakistan 组织文化对组织承诺的影响:来自巴基斯坦的证据

Journal of Accounting, Business and Management (JABM) Pub Date : 2023-07-04 DOI: 10.31966/jabminternational.v30i1.793

B. Kayani

{"title":"Impact of Organisational Culture on Organisational Commitment: Evidence from Pakistan","authors":"B. Kayani","doi":"10.31966/jabminternational.v30i1.793","DOIUrl":"https://doi.org/10.31966/jabminternational.v30i1.793","url":null,"abstract":"This research paper investigates the impact of organisational culture on organisational commitment of employees working in hotel industry of Pakistan. As organisational culture plays a pivotal role in the growth and success of any organisation. This study examines organisational culture’s influence on organisational commitment on a sample of two hundred and thirty-seven employees with more than ten years of working experience in hotel industry in Pakistan. SPSS is used for data analysis and mean; standard deviation is analysed as a part of descriptive statistics. To test research hypothesis Pearson correlation and regression analyses are used. Questionnaires from the prior research study was adopted to measure research variables. Research findings are expected to fill up the gap in prior literature available by providing evidence on the impact of organisational culture on organisational commitment among employees of hotel industry in a developing country like Pakistan, as there is a lack of literature available on the research variables of organisational culture and organisational commitment within the context of the hotel industry. The research findings of this study reveals that all the organisational cultural dimensions have a significant positive influence on the organisational commitment of hotel industry employees.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"119 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129328489","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 Comparative Analysis of Electricity Companies’ Sustainability Reporting in Australia and India 澳大利亚和印度电力公司可持续发展报告的比较分析

Journal of Accounting, Business and Management (JABM) Pub Date : 2023-07-04 DOI: 10.31966/jabminternational.v30i1.728

M. Mamun

引用次数: 0

IFRS adoption and audit delay: the case of the large French listed companies 采用国际财务报告准则与审计延迟:以法国大型上市公司为例

Journal of Accounting, Business and Management (JABM) Pub Date : 2023-07-04 DOI: 10.31966/jabminternational.v30i1.670

Lobna Loukil

引用次数: 0

Impacts of Board Quality on Financial Performance in Conventional and Participatory Banks During and after the Covid-19 Crisis: Evidence from Emerging and Developing Countries 新冠肺炎危机期间和之后董事会质量对传统银行和参与性银行财务绩效的影响:来自新兴国家和发展中国家的证据

Journal of Accounting, Business and Management (JABM) Pub Date : 2023-07-04 DOI: 10.31966/jabminternational.v30i1.1221

Achraf Haddad

{"title":"Impacts of Board Quality on Financial Performance in Conventional and Participatory Banks During and after the Covid-19 Crisis: Evidence from Emerging and Developing Countries","authors":"Achraf Haddad","doi":"10.31966/jabminternational.v30i1.1221","DOIUrl":"https://doi.org/10.31966/jabminternational.v30i1.1221","url":null,"abstract":"Going back to the governance literature, we found two equates on the correlation between the bank board and financial performance (FP). Firstly, we noticed that, in previous studies, the impacts of board quality on the financial performance of conventional and participatory (Islamic) banks were mixed, unstable, and sometimes contradictory. Secondly, we noticed a total absence of comparative studies showing the importance of the impact of the board composition quality on the financial performance of conventional and Islamic banks during and after the covid-19 crisis. To clarify the ambiguity, in this study, we compared in depth the impact of the board of directors (BOD) on the FP in two cited bank types. FP measures and board quality determinants are collected from 30 countries. The data concern 112 banks of each type that have published their reports regularly. Panel regressions were used to solve the ambiguity of the board quality’s impact on the FP of conventional and participatory banks in the agency theory framework during the period (2019-2022), giving us 448 observations in each sub-sample. Empirical results showed that the BOD negatively affects the FP of conventional banks (CBs), while that of participatory banks (PBs) has an ambiguous impact on their FP.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116810253","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 Capital Intensity and Profitability Affect Tax Avoidance in Manufactuting Company in Indonesia? 资本密集度和盈利能力是否影响印尼制造业企业的避税行为?

Journal of Accounting, Business and Management (JABM) Pub Date : 2023-07-04 DOI: 10.31966/jabminternational.v30i1.784

Tirta Budi Kusuma, F. Firnanti

{"title":"Do Capital Intensity and Profitability Affect Tax Avoidance in Manufactuting Company in Indonesia?","authors":"Tirta Budi Kusuma, F. Firnanti","doi":"10.31966/jabminternational.v30i1.784","DOIUrl":"https://doi.org/10.31966/jabminternational.v30i1.784","url":null,"abstract":"Purpose: The objective of this research is to obtain empirical evidence about the influence of capital intensity, profitability, leverage, company size, sales growth, independent commissioner, and fiscal loss compensation, as independent variables to tax avoidance as dependent variable in Indonesian manufacturing companies. \u0000Methodology (for empirical paper): This research employed multiple regression methodology for data analysis. There are 56 companies listed in manufacturing sectors in Indonesia Stock Exchange on 2016-2018 that meet the criteria by using purposive sampling method. \u0000Result: The result indicates that capital intensity and profitability have effects to tax avoidance, while other independent variables such as leverage, company size, sales growth, independent commissioner, and fiscal loss compensation have no effect to tax avoidance practice in the company. \u0000Originality: This paper contributes to showing how the economic capacity of companies can affect the reluctance of companies to pay taxes. \u0000Implication: The action of tax avoidance is beneficial for the company because the company will pay a smaller tax burden. However, this action causes losses for the government in tax collection.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131811712","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

Influence of School Principal Leadership, Work Motivation, and Work Discipline on Teacher Performance in the Bangun Mulia Vocational School 班冈穆利亚职业学校校长领导、工作动机、工作纪律对教师绩效的影响

Journal of Accounting, Business and Management (JABM) Pub Date : 2023-07-04 DOI: 10.31966/jabminternational.v30i1.622

Sabaruddin Sinulingga, Beti Nurbaiti, Zian Fachrian

{"title":"Influence of School Principal Leadership, Work Motivation, and Work Discipline on Teacher Performance in the Bangun Mulia Vocational School","authors":"Sabaruddin Sinulingga, Beti Nurbaiti, Zian Fachrian","doi":"10.31966/jabminternational.v30i1.622","DOIUrl":"https://doi.org/10.31966/jabminternational.v30i1.622","url":null,"abstract":"This research was conducted with the aim to determine the effect of Principal Leadership, Work Discipline and Work Motivation on Teacher Performance at the Vocational School Bangun Mulia Foundation. This research is a type of quantitative research that will examine the effect of variables, namely exogenous and endogenous variables by testing hypotheses. The sample used in this study was 91 respondents. The author uses a quantitative method using Structural Equation Modeling (SEM) with the help of Lisrel 8.8 software. and Annova. (t value > 1.96) and the primary data is obtained from questionnaires whose measurements use a Likert scale that is tested for validity and reliability. The results of the study based on the validity and reliability test showed that the data was valid and reliable. Based on the t test and F test shows that the leadership of the school principal and Work Discipline, simultaneously influences the performance of teachers in SMK Bangun Mulia Foundation, while the most significant is the Principal's Leadership on Teacher Performance.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129831556","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 Recruitment, Extrindic Rewards, and Training on Employee Performance in PT. Bakrie Metal Industries Bekasi PT. Bakrie金属行业招聘、外部奖励和培训对员工绩效的影响[j]

Journal of Accounting, Business and Management (JABM) Pub Date : 2023-07-04 DOI: 10.31966/jabminternational.v30i1.625

Widi Nugroho, Beti Nurbaiti

引用次数: 0

What should a Judiciary Administrator do to Monitor the ManagerEmployees Relationship? Evidence from a Sample of Tunisian Confiscated Companies 司法机构政务长应如何监察经理与雇员的关系?突尼斯被没收公司样本的证据

Journal of Accounting, Business and Management (JABM) Pub Date : 2023-07-04 DOI: 10.31966/jabminternational.v30i1.796

Abdelali Bahri, Faten Zoghlami

{"title":"What should a Judiciary Administrator do to Monitor the ManagerEmployees Relationship? Evidence from a Sample of Tunisian Confiscated Companies","authors":"Abdelali Bahri, Faten Zoghlami","doi":"10.31966/jabminternational.v30i1.796","DOIUrl":"https://doi.org/10.31966/jabminternational.v30i1.796","url":null,"abstract":"Using Churchill's paradigm and the principal components analysis, this paper aims to specify the main tasks that should include an effective judiciary administrator mission to monitor the employee-manager relationship in the context of a sample of Tunisian confiscated firms. Findings revealed two main sets of tasks. The first set is composed of specific tasks that would permit monitoring the conflicting manager-employees relationship, as established by the agency theory. The second set highlights tasks that would permit to monitor eventual manager-employees complicit relationship and which may favor the manager entrenchment. Our findings would contribute to the debate concerning the judiciary administrator performance determinants. Especially, it would help practitioners and regulatory instance to rethink and to redefine tasks that should include an efficient judiciary administration mission. Our paper would also, contribute to the existing literature which seems silent regarding this issue dealing especially with the judiciary administrator mission and the confiscated companies.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130336759","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 EFFECT OF STRATEGIC RELATIONSHIP ON BUSINESS VALUE 战略关系对企业价值的影响

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.580

H. S. Athar

引用次数: 0