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The Effect of Financial Condition on Firm Value: A Comparative Study 财务状况对企业价值影响的比较研究
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-05-10 DOI: 10.24843/jiab.2021.v16.i02.p02
D. Nugroho
{"title":"The Effect of Financial Condition on Firm Value: A Comparative Study","authors":"D. Nugroho","doi":"10.24843/jiab.2021.v16.i02.p02","DOIUrl":"https://doi.org/10.24843/jiab.2021.v16.i02.p02","url":null,"abstract":"This study analyzes a company’s financial condition on firm value. We also evaluated the difference in firm value between corporate sectors affected and unaffected by the COVID-19 pandemic. The regression analysis model used is the random effect model as well as the difference-in-difference technique. The study uses data from the company’s interim financial reports for the first and second quarters of 2018, 2019, and 2020. We found that firm size and leverage influence firm values. This applies to companies in the affected sectors, such as hotel, restaurant, and tourism sub-sectors, and unaffected sectors, such as health, pharmacy, and telecommunication sub-sectors. We also found that firm values in affected and unaffected sectors, before and during COVID-19, do not significantly differ. \u0000Keywords: COVID-19, financial condition, firm value","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"132 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89903594","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
Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research 揭露政府机构的避税行为:一个现象学研究
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-01-27 DOI: 10.24843/jiab.2022.v17.i01.p02
Moh. Riskiyadi, Tarjo Tarjo, Alexander Anggono
{"title":"Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research","authors":"Moh. Riskiyadi, Tarjo Tarjo, Alexander Anggono","doi":"10.24843/jiab.2022.v17.i01.p02","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p02","url":null,"abstract":"Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed. \u0000Keywords: fraud, tax avoidance, tax evasion, government agencies","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86521022","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
British-Qualified Accountants Outside the UK: Post-Brexit Case 英国境外的英国合格会计师:英国脱欧后的案例
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-01-26 DOI: 10.24843/JIAB.2021.V16.I01.P11
O. Jallow, Z. Fanani, H. Hamidah
{"title":"British-Qualified Accountants Outside the UK: Post-Brexit Case","authors":"O. Jallow, Z. Fanani, H. Hamidah","doi":"10.24843/JIAB.2021.V16.I01.P11","DOIUrl":"https://doi.org/10.24843/JIAB.2021.V16.I01.P11","url":null,"abstract":"This study aims to explore the impact of Brexit on the employment of accountants and auditors who already had a UK qualification and also assess if they will be allowed to work outside the UK after Brexit. The data collected through interview and collation of previous research articles, reports magazine, and other secondary source of data. Results revealed that auditors and accountants might be potentially affected negatively by a change in their capacity to carry out audits and accounting service across borders, as the number of those who carry out such work may be quite small. As the shape of Brexit becomes more explicit, the Financial Reporting Council's primary objective is to have a seamless transition and a continuation of high professional standards and a properly functioning audit and accountancy profession.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"10 1","pages":"159"},"PeriodicalIF":0.0,"publicationDate":"2021-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84649991","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
Bank Risk Profile and Credit Growth in Indonesia 印度尼西亚的银行风险概况和信贷增长
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-01-05 DOI: 10.24843/JIAB.2021.V16.I01.P06
Etty Gurendrawati, Hera Khairunnisa, I. Ulupui, T. Suryarini, A. Zakaria
{"title":"Bank Risk Profile and Credit Growth in Indonesia","authors":"Etty Gurendrawati, Hera Khairunnisa, I. Ulupui, T. Suryarini, A. Zakaria","doi":"10.24843/JIAB.2021.V16.I01.P06","DOIUrl":"https://doi.org/10.24843/JIAB.2021.V16.I01.P06","url":null,"abstract":"Banks are one of the important industries in a country, whose importance is evidenced by the management of bank risks. The purpose of this research is to investigate the effect or impact of the risk profile disclosure on banking credit growth in Indonesia. Commercial banks in Indonesia, which provide information related to a complete risk profile in the annual report from 2016–2018 , were selected as the sample. The risk profile variable is an independent variable consisting of credit risk, market risk, and liquidity risk. Panel data regression with E-Views 8 was used for data processing. The results of the study prove that disclosure of credit risk, market risk, and liquidity have significant influences to the banking credit growth in Indonesia.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"73 1","pages":"84"},"PeriodicalIF":0.0,"publicationDate":"2021-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80041934","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
Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies 企业社会责任披露的决定因素:来自印尼制造业企业的证据
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-01-05 DOI: 10.24843/JIAB.2021.V16.I01.P05
A. Ikhsan, N. Nurlaila, H. Suprasto, Febi Yanti Batubara
{"title":"Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies","authors":"A. Ikhsan, N. Nurlaila, H. Suprasto, Febi Yanti Batubara","doi":"10.24843/JIAB.2021.V16.I01.P05","DOIUrl":"https://doi.org/10.24843/JIAB.2021.V16.I01.P05","url":null,"abstract":"Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information of CEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research used manufacturing companies listed on the IDX in 2016–2018 as the subject. Using the purposive sampling method, 26 companies were selected as the research sample. Research findings showed that CEOP, PMED, and ROA have a statistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"117 1","pages":"71"},"PeriodicalIF":0.0,"publicationDate":"2021-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85347991","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: 6
Moderation of Contingency Factors on the Effect of Fiscal Decentralization Inequality between Regencies/Cities in the Province of Bali 权变因素对巴厘省县/市财政分权不平等影响的调节
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-01-05 DOI: 10.24843/JIAB.2021.V16.I01.P09
A. Dwirandra
{"title":"Moderation of Contingency Factors on the Effect of Fiscal Decentralization Inequality between Regencies/Cities in the Province of Bali","authors":"A. Dwirandra","doi":"10.24843/JIAB.2021.V16.I01.P09","DOIUrl":"https://doi.org/10.24843/JIAB.2021.V16.I01.P09","url":null,"abstract":"Fiscal decentralization affects inequality between regions but is not always linear because of contingent factors. The purpose of this study is to confirm the effect of fiscal decentralization on inequality between regions in the Bali Province. Specifically, this research aims to examine the moderating effect of contingent factors, such as regional spending, private investment, and general allocation funds, on fiscal decentralization. Secondary data published on the local government/municipal government website and Bali provincial statistics agency were used. Data were analyzed using moderated regression analysis techniques. Results conclude that fiscal decentralization has no significant negative effect on inequality between regions. Both regional expenditures and general allocation funds are unable to moderate the negative effect of fiscal decentralization on inequality between regions. On the other hand, private investment moderates the negative effect of fiscal decentralization on inequality between regions.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"12 1","pages":"133"},"PeriodicalIF":0.0,"publicationDate":"2021-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90443632","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
Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting Moderated by Integration Of Technology Industry 4.0 科技工业4.0整合对财务报告舞弊三角触发因素的调节
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-01-05 DOI: 10.24843/JIAB.2021.V16.I01.P07
Agoestina Mappadang, Y. Yuliansyah
{"title":"Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting Moderated by Integration Of Technology Industry 4.0","authors":"Agoestina Mappadang, Y. Yuliansyah","doi":"10.24843/JIAB.2021.V16.I01.P07","DOIUrl":"https://doi.org/10.24843/JIAB.2021.V16.I01.P07","url":null,"abstract":"This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which forces people to face and act on these changes and may get impacted on fraudulent financial reporting. As Industry 4.0 ushers the use of new technology, the use of computerized systems for huge data analysis has advantage and disadvantage in audit and fraud detection. Therefore, our research uses the integration of technology 4.0 as a moderating variable on fraudulent financial reporting. This study also aims to determine fraud with the Beneish M-Score as a financial forensic tool to gage potential fraud in firms' financial statements. The population of this study was drawn from five priority sectors of the Making Indonesia 4.0 program, namely industries in five manufacturing subsectors listed on the Indonesia Stock Exchange. Results indicate that pressure does not have significant effect on fraudulent financial reporting. On the other hand, the opportunity with effective monitoring variable has a negative significant effect on fraudulent financial reporting, whereas rationalization has a positive significant effect on fraudulent financial reporting. The integration of Industry 4.0 variable moderates the effect of fraud on fraudulent financial reporting. \u0000Keywords:  fraud triangle, technology industry, pressure, opportunity, rationalization","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"25 1","pages":"96"},"PeriodicalIF":0.0,"publicationDate":"2021-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91147096","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
Determinants and Consequences of Students Learning Satisfaction During Covid-19 Pandemic Covid-19大流行期间学生学习满意度的决定因素和后果
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-01-05 DOI: 10.24843/JIAB.2021.V16.I01.P01
A. Saragih, Joansyah Adwie, A. Hendrawan
{"title":"Determinants and Consequences of Students Learning Satisfaction During Covid-19 Pandemic","authors":"A. Saragih, Joansyah Adwie, A. Hendrawan","doi":"10.24843/JIAB.2021.V16.I01.P01","DOIUrl":"https://doi.org/10.24843/JIAB.2021.V16.I01.P01","url":null,"abstract":"This study examines the effect of student perception in online learning on student satisfaction and its impact on student learning performance and intention to use in the future. The regression analysis method was used based on the survey results from 157 students. Results indicate that students' perceptions of online learning had a positive effect on student satisfaction, intention to use, and student learning performance. Further, student satisfaction has a positive effect on student learning performance but does not affect the intention to use. The implications for lecturers, students, and faculties are also discussed. \u0000Keywords:  student perception, online learning, student satisfaction,   student performance, intention to use, covid-19 pandemic","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"42 1","pages":"1"},"PeriodicalIF":0.0,"publicationDate":"2021-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91252682","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
Sustainable Banking and Bank Performance 可持续银行与银行绩效
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-01-05 DOI: 10.24843/JIAB.2021.V16.I01.P12
Lilik Handajani, A. Akram, A. Rifai
{"title":"Sustainable Banking and Bank Performance","authors":"Lilik Handajani, A. Akram, A. Rifai","doi":"10.24843/JIAB.2021.V16.I01.P12","DOIUrl":"https://doi.org/10.24843/JIAB.2021.V16.I01.P12","url":null,"abstract":"This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports consistently during the periods of 2015–2018. Results indicate that while the internalization of sustainability issues in banking business practices does not have a significant impact on bank performance, the characteristics of a bank, which are reflected by institutional and foreign ownership and bank age, have a significant effect on bank financial and nonfinancial performance. The implications of sustainable banking practices are indicated to gain legitimacy from regulators for the existence of financial entities and meet stakeholder expectations, which in practice require trade-off of interests among stakeholder groups.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"8 1","pages":"169"},"PeriodicalIF":0.0,"publicationDate":"2021-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88542681","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
Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach 尼日利亚公司内部治理机制与公司避税:分位数回归方法
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-01-05 DOI: 10.24843/JIAB.2021.V16.I01.P02
F. Egbunike, A. Gunardi, Udunze Ugochukwu, Atang Hermawan
{"title":"Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach","authors":"F. Egbunike, A. Gunardi, Udunze Ugochukwu, Atang Hermawan","doi":"10.24843/JIAB.2021.V16.I01.P02","DOIUrl":"https://doi.org/10.24843/JIAB.2021.V16.I01.P02","url":null,"abstract":"The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board size, board independence, board diligence, CEO duality, and audit committee diligence. The ex post facto research design was adopted. The population comprised of all quoted manufacturing companies on the Nigerian Stock Exchange (NSE). The sample was purposively drawn as all companies in the consumer goods sector of the NSE. The hypotheses were validated using Quantile Regression technique. Results showed that board size, board independence, and board diligence were significant at the median and 75th quantile. CEO duality and audit committee diligence were not significant at the 25th, 50th, and 75th quantile. The study recommended among others moderate board sizes to improve efficiency of decision‐ making.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"70 1","pages":"20"},"PeriodicalIF":0.0,"publicationDate":"2021-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86750551","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
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