Accounting Analysis Journal最新文献_第2页

The Link Between Authentic Leadership, Work Meaningfulness, and Work Engagement in Auditors 审计人员的真实领导、工作意义和工作投入之间的联系

Accounting Analysis Journal Pub Date : 2023-09-30 DOI: 10.15294/aaj.v12i1.63238

Annisa Vitasari, Andi Ina Yustina

引用次数: 0

The Management Accounting Usage in Automotive Servitized Companies: An Initial Attempt 管理会计在汽车服务化企业中的应用:初步尝试

Accounting Analysis Journal Pub Date : 2023-09-25 DOI: 10.15294/aaj.v12i1.67393

Unggul Purwohedi, Muhammad Kaleem Zahir-ul-Hassan, Maqsood Memon

{"title":"The Management Accounting Usage in Automotive Servitized Companies: An Initial Attempt","authors":"Unggul Purwohedi, Muhammad Kaleem Zahir-ul-Hassan, Maqsood Memon","doi":"10.15294/aaj.v12i1.67393","DOIUrl":"https://doi.org/10.15294/aaj.v12i1.67393","url":null,"abstract":"Purpose : Prior literature suggests a further exploration on the usage of management accounting (MA) techniques in the servitization context. Servitization is a movement in which companies consciously develop service offerings, which support their products to gain competitive advantage. There are still limited studies of this topic in the context of Indonesian manufacturing companies, thus this paper aims to provide evidence on the usage of MA in servitized manufacturing companies in Indonesia. Method : We employed a qualitative approach as well as a preliminary survey to a number of selected managers and accountants from four different automotive companies. Findings : The result shows that target costing is very crucial to the automotive manufacturing companies nowadays. We discover that competitive position monitoring, quality costing, integrated performance measurement, and brand management accounting are relevant to company’s strategic position. Therefore, we find the connection between the usage of MA and company’s strategic planning. Novelty : From practical point-of-view, our study provides the evidence on the usage of MA in Indonesian servitized-manufacturing business. Also, we build a framework, which represents the relationship between the MA techniques and servitization, that could benefit business through a better understanding about the interconnections between MA usage and servitization level. Keywords : Management Accounting; Servitization; Automotive Companies; Indonesia","PeriodicalId":30836,"journal":{"name":"Accounting Analysis Journal","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135866430","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

Late recurrence in surgically managed pediatric atypical mycobacterial lymphadenitis: A case report and review of the literature. 手术治疗小儿非典型分枝杆菌性淋巴结炎的晚期复发:1例报告及文献复习。

Accounting Analysis Journal Pub Date : 2023-07-08 eCollection Date: 2023-12-01 DOI: 10.1002/wjo2.118

Katerina Green, Alexa Denton, Jeffrey Graves, Joshua Wiedermann

{"title":"Late recurrence in surgically managed pediatric atypical mycobacterial lymphadenitis: A case report and review of the literature.","authors":"Katerina Green, Alexa Denton, Jeffrey Graves, Joshua Wiedermann","doi":"10.1002/wjo2.118","DOIUrl":"10.1002/wjo2.118","url":null,"abstract":"Objective: The purpose of this study is to identify existing literature on recurrent atypical mycobacterial cervicofacial lymphadenitis to augment our understanding of a unique patient who presented to our tertiary-care center 5-years posttreatment with recurrence following curettage.Data sources: OVID Medline, Scopus, and Web of Science.Methods: A literature search was conducted yielding 49 original articles which were screened twice by two independent reviewers resulting in 14 studies meeting inclusion criteria for data extraction using Covidence software. Two independent reviewers extracted data on recurrence of atypical mycobacterial cervicofacial lymphadenitis and consensus was reached on data points from all included studies.Results: This study illuminated the paucity of recurrence reporting in the literature regarding atypical mycobacterial lymphadenitis. Sixteen studies identified in our review included discussions on recurrence with few elaborating beyond the rate of recurrence to describe their management. Fourteen out of sixteen studies provided recurrence rates for their cohort, 11 out of 14 specified the initial treatment modality, and only five out of eight studies that described initial treatment with surgery differentiated recurrence rates between complete and incomplete excision. The mean length of follow-up in the included studies was 20 months. There was one previously reported case of late recurrence at 5-years.Conclusions: We identified few reports that discussed the management of recurrence of atypical mycobacterial cervicofacial lymphadenitis. There was minimal data on recurrence rates between surgical treatment modalities. The case discussed in our study showcases that treatment with curettage has the potential to present with late recurrence.","PeriodicalId":30836,"journal":{"name":"Accounting Analysis Journal","volume":"5 1","pages":"357-364"},"PeriodicalIF":0.0,"publicationDate":"2023-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10696275/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89083097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Moderating Effect of Abusive Supervision on Religiosity and Whistleblowing Relationship: An Experimental Investigation 滥用监督对宗教信仰与举报关系的调节作用:一项实验研究

Accounting Analysis Journal Pub Date : 2023-06-27 DOI: 10.15294/aaj.v12i1.66492

Khusnul Jannah, Frida Fanani Rohma, Imam Agus Faisol

{"title":"The Moderating Effect of Abusive Supervision on Religiosity and Whistleblowing Relationship: An Experimental Investigation","authors":"Khusnul Jannah, Frida Fanani Rohma, Imam Agus Faisol","doi":"10.15294/aaj.v12i1.66492","DOIUrl":"https://doi.org/10.15294/aaj.v12i1.66492","url":null,"abstract":"Purpose: This study examines the causal relationship between religiosity on whistleblowing. Besides, this study also identifies the moderating role of abusive supervision on the relationship between those two variables. Method: This study used a 2 × 2 between-subjects laboratory experiment with accounting undergraduate students as the subjects. The religiosity is categorized into two levels (high and low). The variable of abusive supervision is manipulated into two levels (high and low). Findings: High religiosity increase whistleblowing. Also, abusive supervision negatively influences whistleblowing. However, abusive supervision moderates the causal relationship between religiosity and whistleblowing. The study demonstrates the significant impact of abusive supervision on an unwillingness to blow the whistle, although the individual is embedded in religious values. Novelty: This study fills a gap in the literature by showing that the tune of the top with a higher hierarchical structure can make an individual's values mingle with the organizational environment and impact his decision to blow the whistle. Furthermore, this research contributes to the conservation of resource theory by providing evidence that superiors have an essential role in molding the behavior of human resources in organizations. Keywords: Abusive Supervision, Decision-Making, Religiosity, Whistleblowing","PeriodicalId":30836,"journal":{"name":"Accounting Analysis Journal","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135503970","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

Awareness of Economic, Environmental, and Social Issues and Financial Soundness–Does The Covid-19 Pandemic Matter? 对经济、环境和社会问题以及金融稳健性的认识——Covid-19大流行重要吗?

Accounting Analysis Journal Pub Date : 2023-06-22 DOI: 10.15294/aaj.v12i1.69369

Hasan Mukhibad, Bayu Bagas Hapsoro

{"title":"Awareness of Economic, Environmental, and Social Issues and Financial Soundness–Does The Covid-19 Pandemic Matter?","authors":"Hasan Mukhibad, Bayu Bagas Hapsoro","doi":"10.15294/aaj.v12i1.69369","DOIUrl":"https://doi.org/10.15294/aaj.v12i1.69369","url":null,"abstract":"Purpose : Regulators, the public and researchers emphasize the business world to increase awareness of economic, environmental, and social issues as corporate social responsibility (CSR). However, the economic consequences of CSR are still being debated. This study proves the role of CSR disclosure on financial soundness and the role of the coronavirus disease (covid-19 pandemic) in the relationship between the two. Method : The research sample is a manufacturing company listed on the Indonesia Stock Exchange, with observations from 2015 to 2021. Data analysis uses panel data regression. Findings : The results showed that CSR disclosure does not affect financial soundness, but the interaction between CSR and covid-19 pandemic negatively affects financial soundness. Therefore, covid-19 pandemic plays a major role in the extent to which CSR affects financial soundness. We will conduct regression analysis with other indicators of financial soundness to assess the robustness of our findings. Novelty : The study contributes to the expansion of the prior literature in two important ways. First, we use the financial soundness consequences of CSR disclosures. This study provided evidence of covid-19’s effect on CSR disclosures. Keywords : Customer Loyalty; Environmental Concern; Risk, Covid-19 Pandemic","PeriodicalId":30836,"journal":{"name":"Accounting Analysis Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136296170","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 The Company Life Cycle on Chief Executive Officer Power and Earnings Management 公司生命周期对首席执行官权力和盈余管理的作用

Accounting Analysis Journal Pub Date : 2023-06-12 DOI: 10.15294/aaj.v12i1.66514

Akhmad Sigit Adiwibowo, Putri Nurmala

{"title":"The Role of The Company Life Cycle on Chief Executive Officer Power and Earnings Management","authors":"Akhmad Sigit Adiwibowo, Putri Nurmala","doi":"10.15294/aaj.v12i1.66514","DOIUrl":"https://doi.org/10.15294/aaj.v12i1.66514","url":null,"abstract":"Purpose : This study aims to re-examine whether chief executive officer (CEO) power affects earnings management and whether company life cycles can moderate the effect of CEO power on earnings management. Method : This study used publicly listed companies in the Indonesia Stock Exchange period 2017-2021, are 74 companies, or 370 data, were picked using a purposive sampling method that eliminates companies with outliers. This research uses panel data regression with a random effect model to examine CEO power on earnings management with the company’s life cycle as moderating variables. Findings : This study finds that CEO power does not affect earnings management, and the decline stage can moderate the effect of CEO power on earnings management. However, the introduction, growth, and mature stage cannot moderate the effect of CEO power on earnings management. Novelty : This study contributes to the literature on earnings management by highlighting CEO power in Indonesian companies with different life cycles. This study provides a unique perspective on earnings management, especially in emerging markets like Indonesia. Keywords : CEO’s Power, Earnings Management, Company Life Cycle","PeriodicalId":30836,"journal":{"name":"Accounting Analysis Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136370055","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 Governance and Banking Performance amid Covid-19 in Indonesia 新冠肺炎疫情下印尼公司治理与银行绩效

Accounting Analysis Journal Pub Date : 2023-06-12 DOI: 10.15294/aaj.v11i3.65812

Asih Dwi Meilani, Zulaikha Zulaikha, Rahma Prafinta Sari

{"title":"Corporate Governance and Banking Performance amid Covid-19 in Indonesia","authors":"Asih Dwi Meilani, Zulaikha Zulaikha, Rahma Prafinta Sari","doi":"10.15294/aaj.v11i3.65812","DOIUrl":"https://doi.org/10.15294/aaj.v11i3.65812","url":null,"abstract":"Purpose : This study aims to analyze the effect of good corporate governance on the performance of banking companies listed on the Indonesian Stock Exchange during Covid-19. Method : This study used a purposive sampling method as a sample selection method. A final sample from banking companies listed on the Indonesia Stock Exchange in 2020-2021 was 38. We used Multiple linear regression to analyze data. The dependent variable of this research is Return on Assets (ROA) and Return on Equity (ROE), and the Board of Commissioners, Board of Directors, audit committee, and managerial ownership as independent variables. Findings : The results of the research analysis prove that the variables of the Board of Commissioners, Board of Directors, audit committee, and managerial ownership have no significant effect on ROA. Then, the audit committee significantly and positively affects ROE; meanwhile, the Board of Commissioners, Board of directors, and managerial ownership have no significant effect. This finding implies that just the audit committee affects the ROE. Novelty : This research differs from previous studies because it focuses on the effect of GCG on banking performance during the covid-19 outbreak in Indonesia. Keywords : Good Corporate Governance, Banking Company Performance, Covid-19","PeriodicalId":30836,"journal":{"name":"Accounting Analysis Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136370054","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 Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance 杠杆率、资产收益率和企业规模对避税的影响分析

Accounting Analysis Journal Pub Date : 2023-04-17 DOI: 10.15294/aaj.v11i3.61617

Astriyani Sandya Paramita, Muhammad Noor Ardiansah, Raissa Arham Delyuzar, Arif Dzulfikar

{"title":"The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance","authors":"Astriyani Sandya Paramita, Muhammad Noor Ardiansah, Raissa Arham Delyuzar, Arif Dzulfikar","doi":"10.15294/aaj.v11i3.61617","DOIUrl":"https://doi.org/10.15294/aaj.v11i3.61617","url":null,"abstract":"Purpose : The study aims to analyze the effect of leverage, return on assets, and firm size on tax avoidance in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2016 period. Method : The population in this research are real estate companies listed on the Indonesia Stock Exchange. The sample selection process in this research used a purposive sampling method. Testing the effect of leverage, return on assets, and firm size on tax avoidance is done using multiple linear regression analysis models. Findings : Based on the results of the study, the CETR level is positively and significantly influenced by the level of return on assets and company size. Meanwhile, CETR is negatively and significantly affected by the level of leverage. Novelty : In this study, the sample is focused on property and real estate companies listed on the Indonesia Stock Exchange based on sharia stocks because related research has not been widely studied, so it is necessary to do more about tax avoidance in sharia stocks. Keywords : Tax Avoidance; Return on Assets; Leverage; Firm Size","PeriodicalId":30836,"journal":{"name":"Accounting Analysis Journal","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136243260","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

Does Tax Planning and Deferred Tax Expense Affect Earnings Management? 税收筹划和递延所得税费用影响盈余管理吗?

Accounting Analysis Journal Pub Date : 2023-04-13 DOI: 10.15294/aaj.v11i3.61002

Nofrivul Nofrivul, Elsa Fitri Amran, Widia Firmanola

{"title":"Does Tax Planning and Deferred Tax Expense Affect Earnings Management?","authors":"Nofrivul Nofrivul, Elsa Fitri Amran, Widia Firmanola","doi":"10.15294/aaj.v11i3.61002","DOIUrl":"https://doi.org/10.15294/aaj.v11i3.61002","url":null,"abstract":"Purpose : To achieve high profits the company must have a competitive advantage compared to other companies, one of which is the ability to manage finances well, in order to ensure the company’s long-term viability, which is reflected in the amount of profit generated. This is what motivates managers to take deviations in the presentation and reporting of earnings information, which is called earnings management. The goal of this research is to determine the impact of tax planning and deferred tax expense on earnings management. Method : The study uses purposive sampling method and obtained 36 manufacturing companies for eight years of observation. The population used are manufacturing companies listed in Indonesian Stock Exchange (IDX) during the years 2013-2020. The data were tested using logistic regression. Findings : The result of this study indicated that tax planning has no effect on earnings management and deferred tax expense has effect on the probability of companies doing earnings management. While tax planning and deferred tax expense have a simultaneous effect on earnings management. Novelty : The research was conducted to determine the factors that influence the company to practice earnings management that is focused on tax planning and deferred tax expense. The earnings management measure used in this study is a dummy variable which implies the existence of a company policy to increase or decrease profits. Keywords : Tax Planning; Deferred Tax Expense; Earnings Management","PeriodicalId":30836,"journal":{"name":"Accounting Analysis Journal","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135239444","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

What Factors Determine Banking Profitability In Indonesia During The Covid-19 Pandemic? 在Covid-19大流行期间，哪些因素决定了印尼银行业的盈利能力?

Accounting Analysis Journal Pub Date : 2023-04-08 DOI: 10.15294/aaj.v11i3.64673

Abdul Rohman, Ahmad Nurkhin

{"title":"What Factors Determine Banking Profitability In Indonesia During The Covid-19 Pandemic?","authors":"Abdul Rohman, Ahmad Nurkhin","doi":"10.15294/aaj.v11i3.64673","DOIUrl":"https://doi.org/10.15294/aaj.v11i3.64673","url":null,"abstract":"Purpose : The banking industry faced significant challenges during the COVID-19 pandemic. Banking performance is being scrutinized for interested parties to evaluate future business projections. The purpose of this study is to analysis the profitability of Indonesian banks during the COVID-19 pandemic and to investigate what factors influence the profitability. Method : This research is quantitative research and uses panel data. The research sample is a banking company listed on the Indonesia Stock Exchange with a two-year observation period (2020-2021), that is, during the COVID-19 pandemic. There are 49 banks and unbalanced panel data obtained from 97-unit analysis. Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin are all used to measure banking profitability (NIM). The documentation method was used to collect data. The data was analyzed using descriptive statistics and multiple regression analysis with random effect model. Findings : The result indicate that only NPL has a significant negative effect on ROA and ROE, according to the findings. Meanwhile, even though it is negative, CAR has a significant impact on ROA and ROE. The effects of size and liquidity on ROA and ROE were not significant. Similarly, there is no significant evidence of size, liquidity, CAR, or NPL on the Indonesian banking NIM. It can be concluded that only NPL and CAR have a significant impact on Indonesian banking profitability. Novelty : The novelty in this paper is an analysis of banking profitability in Indonesia during the COVID-19 pandemic (2020-2021) and a study of the factors that influence it. Unbalanced data panel regression with random effect model was used to analyze the data. Keywords : Profitability; Return on Assets; Return on Equity; Net Interest Margin; Non-Performing Loan","PeriodicalId":30836,"journal":{"name":"Accounting Analysis Journal","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135693595","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