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Are risk management disclosures relevant to firm's profitability? A Tanzanian case 风险管理披露与公司的盈利能力有关吗?坦桑尼亚的一个案例
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.30595/kompartemen.v21i1.15313
B. Mwenda, Magwana Ibrahim
{"title":"Are risk management disclosures relevant to firm's profitability? A Tanzanian case","authors":"B. Mwenda, Magwana Ibrahim","doi":"10.30595/kompartemen.v21i1.15313","DOIUrl":"https://doi.org/10.30595/kompartemen.v21i1.15313","url":null,"abstract":"This research investigated the relevance of risk management disclosures on firm’s profitability in Tanzania. Risk Management Disclosures (RMD) were measured using a disclosure index adopted from the Tanzania’s Capital Market Securities Act (CMSA) regulations while firms' profitability was represented by Return on Equity (ROE) and Return on Assets (ROA). A quantitative research approach was used, secondary data was collected from the annual reports of firms listed on the Dar es Salaam Stock Exchange (DSE) for the period ranging from 2010 to 2021.   Panel regression modeling was used to estimate the parameters in this study. Results demonstrated that Risk Management Disclosure (RMD) was relevant to firm’s profitability since it had a significant and positive effect on ROA and ROE. Based on this, the research draws the conclusion that risk management disclosures are important as they assisted Tanzanian businesses to become more profitable. We recommend firms to include more risk management-related information in their annual reports for the benefit of users of financial statements. The study contributes to the existing body of knowledge by by adding new variables to the existing models","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80979623","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
Manajemen Laba dan Keterbacaan Laporan Tahunan di Indonesia 盈余管理和年度阅读报告在印度尼西亚
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.30595/kompartemen.v21i1.15332
Patricia Phoebe Tandrawan, Wynne Wynne, Rinaningsih Rinaningsih, Retno Yuliati
{"title":"Manajemen Laba dan Keterbacaan Laporan Tahunan di Indonesia","authors":"Patricia Phoebe Tandrawan, Wynne Wynne, Rinaningsih Rinaningsih, Retno Yuliati","doi":"10.30595/kompartemen.v21i1.15332","DOIUrl":"https://doi.org/10.30595/kompartemen.v21i1.15332","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba terhadap keterbacaan laporan tahunan dengan menggunakan manajemen laba akrual dan Gunning Fog Index sebagai proksinya. Sampel penelitian menggunakan perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020 sebanyak 319 perusahaan dengan jumlah observasi sebanyak 1.595. Hasil penelitian menunjukkan bahwa manajemen laba dengan Modified Jones Model dan Kothari Model tidak memiliki hubungan signifikan terhadap keterbacaan laporan tahunan. Suatu laporan tahunan mudah atau sulit dipahami tidak dipengaruhi oleh manajemen laba yang dilakukan oleh perusahan. Dalam penelitian ini bagi manajemen diharapkan dapat memberikan pengetahuan untuk perusahaan mengenai tingkat keterbacaan laporan tahunan perusahaan, sedangkan untuk peneliti selanjutnya menunjukkan bahwa tingkat manajemen laba yang semakin tinggi tidak mempengaruhi tingkat keterbacaan laporan tahunan yang sulit dipahami.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88775512","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 Positivism Paradigm in Internal Audit Research: A Perspective of Contemporary Accounting Research 内部审计研究的实证主义范式:当代会计研究的视角
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.30595/kompartemen.v21i1.15451
Suham Cahyono, Debby Ratna Daniel
{"title":"The Positivism Paradigm in Internal Audit Research: A Perspective of Contemporary Accounting Research","authors":"Suham Cahyono, Debby Ratna Daniel","doi":"10.30595/kompartemen.v21i1.15451","DOIUrl":"https://doi.org/10.30595/kompartemen.v21i1.15451","url":null,"abstract":"ABSTRACTThis study aims to investigate the dominance of research with the paradigm of positivism in accounting, especially research related to the internal function of audit. The dominant paradigm in accounting research to date is the positivist paradigm. In internal audit, all things are not only seen from the facts that are on the surface and concluded directly from the existing data, but also must understand the meaning contained on it. Therefore, it is necessary to have another paradigm that contradicts positivism and covers its limitations. Anti-positivist paradigms, that are interpretivism, radical humanist, radical structuralist, critical, and postmodernist paradigm, should be widely used in internal audit research. The anti-positivism paradigm raises the heterogeneity of the mainstream paradigm which has a positive impact on the development of internal audit research.Keyword: Paradigma Positivism, Internal Audit, Qualitative Research Method","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"132 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79566893","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 of Use Behavior in Utilizing Fintech Investment Management for Gen-Z z世代金融科技投资管理使用行为的决定因素
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.51679
Kadek Gita, Saraswati, Ni Made, Dwi Ratnadi, Putu Sudana, Eka Ardhani Sisdyani
{"title":"Determinants of Use Behavior in Utilizing Fintech Investment Management for Gen-Z","authors":"Kadek Gita, Saraswati, Ni Made, Dwi Ratnadi, Putu Sudana, Eka Ardhani Sisdyani","doi":"10.23887/jia.v8i1.51679","DOIUrl":"https://doi.org/10.23887/jia.v8i1.51679","url":null,"abstract":"This study aims to analyze behavioral intention and use behavior in using fintech investment management through the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model, namely performance expectancy, effort expectancy, social influences, facilitating conditions, hedonic motivation, price values and habits. This study used quantitative approach. The population in this study were all Generation Z in Bali which determine using convenience sampling method. The data analysis technique in this research is multiple regression using Smart-pls software. The results of the analysis provide evidence that performance expectancy, social influences, facilitating conditions, hedonic motivation and habits had positive effect on behavioral intention in using fintech investment management. In addition, behavioral intention had a positive effect on the use behavior of using fintech investment management.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"79 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75588605","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
Competitive Advantage as A Link Between the Influence of Intellectual Capital and CSR on Financial Performance 竞争优势:智力资本与企业社会责任对财务绩效影响的纽带
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.46981
Komang Tri Yasrawan, D. Nyoman, Sri Werastuti, Edy Sujana
{"title":"Competitive Advantage as A Link Between the Influence of Intellectual Capital and CSR on Financial Performance","authors":"Komang Tri Yasrawan, D. Nyoman, Sri Werastuti, Edy Sujana","doi":"10.23887/jia.v8i1.46981","DOIUrl":"https://doi.org/10.23887/jia.v8i1.46981","url":null,"abstract":"This study aimed to empirically prove the influence of intellectual capital and corporate social responsibility on competitive advantage and its implications for the financial performance of MSMEs in the Buleleng Regency. The population in this study were MSMEs throughout Buleleng Regency, which amounted to 57,216 MSMEs. Determination of the number of samples using the technique of Isaac & Michael with a significance level of 5% obtained 346 MSMEs. The sample was selected using the purposive sampling technique. Data analysis was used SEM-PLS with the help of SmartPLS Version 3. The results showed that intellectual capital and CSR positively and significantly affected MSMEs' competitive advantage. Intellectual capital and CSR had a positive and insignificant effect on MSMEs' financial performance. The competitive advantage positively and significantly affected MSMEs' financial performance. Competitive advantage perfectly mediates the influence of intellectual capital and CSR on MSME financial performance.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74200119","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 Environmental Performance on Financial Performance with Islamic Corporate Social Responsibility (ICSR) as Intervening Variable 以伊斯兰企业社会责任为中介变量的环境绩效对财务绩效的影响
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.52442
Ersi Sisdianto, Mohd Shahril Ahmad Razimi, Rubhan Masykur, Rita Diana Mei Sari, Anton Robiansyah
{"title":"The Effect of Environmental Performance on Financial Performance with Islamic Corporate Social Responsibility (ICSR) as Intervening Variable","authors":"Ersi Sisdianto, Mohd Shahril Ahmad Razimi, Rubhan Masykur, Rita Diana Mei Sari, Anton Robiansyah","doi":"10.23887/jia.v8i1.52442","DOIUrl":"https://doi.org/10.23887/jia.v8i1.52442","url":null,"abstract":"Islamic Corporate Social Responsibility (ICSR) is one of the efforts to reduce social problems that occur in society, by encouraging community productivity and creating justice. This study aims to analyze the effect of environmental performance on financial performance with Islamic Corporate Social Responsibility (ICSR). This research uses quantitative research. The population in this study is mining companies listed on the Indonesian Sharia Stock Index (ISSI) from 2016 to 2020. The sampling technique used in this study uses a purposive sampling technique. The number of samples in this study is 15 companies. The type of data used is secondary data in the form of financial reports and annual reports obtained through the official website of the Indonesia Stock Exchange and the official website of the related company. The dependent variable in this study is financial performance, while the independent variable is environmental performance. The data analysis method used is path analysis with the help of the Smart-PLS 3.0 application program. This study shows that environmental performance has an effect on financial performance, while Islamic Corporate Social Responsibility (ICSR) cannot mediate the relationship between environmental performance and financial performance.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87044450","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
Credit Decisions Making Through the Use of Information Company’s Financial Performance and Environmental Performance 基于公司财务绩效和环境绩效信息的信用决策
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.53882
Putu Riesty Masdiantini, Ni Luh Asri Savitri, Sunitha Devi
{"title":"Credit Decisions Making Through the Use of Information Company’s Financial Performance and Environmental Performance","authors":"Putu Riesty Masdiantini, Ni Luh Asri Savitri, Sunitha Devi","doi":"10.23887/jia.v8i1.53882","DOIUrl":"https://doi.org/10.23887/jia.v8i1.53882","url":null,"abstract":"Before credit is given, the bank must first conduct a credit analysis to ensure that the customer can really be trusted. It is important for loan officers to understand other information or the latest information related to lending. Through the use of data on the company's financial performance and environmental performance, this study seeks to obtain empirical evidence about the provision of loan decisions. This study uses a quasi-experimental design with a 2X2 factorial layout, which is an experimental method. 81 students enrolled in the Bachelor of Accounting Program comprised the sample for this study, which was chosen using a purposive sampling technique and the non-probability method. The Two-Way Analysis of Variance (ANOVA) test was employed in the data analysis process. The study's findings show that credit decisions are significantly impacted by both financial and environmental performance.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"147 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76730466","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
Pengaruh Debt Covenant, Company Growth, Invesment Opportunity Set dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi Pengaruh债务契约，公司成长，投资机会集和股息支付比率Terhadap Konservatisme Akuntansi
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.30595/kompartemen.v21i1.15511
Desmy Riani, N.A. Rumiasih N.A. Rumiasih, Dini Ratnawati, Denia Maulani
{"title":"Pengaruh Debt Covenant, Company Growth, Invesment Opportunity Set dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi","authors":"Desmy Riani, N.A. Rumiasih N.A. Rumiasih, Dini Ratnawati, Denia Maulani","doi":"10.30595/kompartemen.v21i1.15511","DOIUrl":"https://doi.org/10.30595/kompartemen.v21i1.15511","url":null,"abstract":"The purpose of this study is to analyze the effect of Debt Covenant, Company Growth, Investment Opportunity Set and Dividend Payout Ratio on Accounting Conservatism in Finance companies in the banking sub-sector listed on the Indonesia Stock Exchange in the 2016-2021 period. The determination of the sample uses the purposive sampling method, which is a sampling method based on predetermined criteria. The technical data analysis used is descriptive statistical analysis and multiple linear regression analysis using Eviews 12. The result of this study is that the data shows that partially company growth has a positive and significant effect, the investment opportunity set has no negative and significant impact. The debt covenant and dividend payout ratio have no effect and are not significant to accounting conservatism. And simultaneously independent variables are influential and significantly absorb accounting conservatism.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80686157","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 of Cost Recovery Rate of Inpatient Cases: Evidence from Indonesian Public Hospitals 住院病例成本回收率的决定因素:来自印度尼西亚公立医院的证据
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.59019
Maqhfirah Rahayu, Heru Fahlevi, R. Mulyany
{"title":"Determinants of Cost Recovery Rate of Inpatient Cases: Evidence from Indonesian Public Hospitals","authors":"Maqhfirah Rahayu, Heru Fahlevi, R. Mulyany","doi":"10.23887/jia.v8i1.59019","DOIUrl":"https://doi.org/10.23887/jia.v8i1.59019","url":null,"abstract":"This study aims examine the influence of patient profile, severity, length of stay, and bed class for cost recovery rate (CRR) of inpatient cases in three Indonesian public hospitals located in Aceh Province, Indonesia. Data were collected from hospital insurance claim from 2018 to 2020. The number of patient dataset collected in this study is 23,125 cases from top ten most frequent cases. Using Multiple Linear Regression, this study found that patient gender, age, length of stay, severity and bed class have a positive significant effect on CRR the inpatient cases. In addition, this study also used questionnaires to elaborate the perspective of managers and doctors in the public hospitals on cost management system and procedures in their hospitals. The results suggested that improved cost management system and procedures are required to improve CRR of the patient treatments.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90606602","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
Analisis Rasio Likuditas, Solvabilitas, Aktivitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 分析了2000 -2021年在印尼证券交易所注册的食品和食品公司的流动性、偿偿性、活动和盈利能力比，以评估其财务表现
Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.30595/kompartemen.v21i1.15829
Ana Mardiana Ningsih, Hardiwinoto Hardiwinoto, M. Ridwan, A. P. Putri
{"title":"Analisis Rasio Likuditas, Solvabilitas, Aktivitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021","authors":"Ana Mardiana Ningsih, Hardiwinoto Hardiwinoto, M. Ridwan, A. P. Putri","doi":"10.30595/kompartemen.v21i1.15829","DOIUrl":"https://doi.org/10.30595/kompartemen.v21i1.15829","url":null,"abstract":"The power to manifest profits to a company is considered to be the key to success in creating good decisions about  a company's financial performance. This current research aims to empirically prove the relationship between liquidity ratios, solvency, activity, profitability, and financial performance. The objective of this study is to statistically show whether liquidity, solvency, activity and profitability affects financial performance. This research uses secondary data that is obtained from food and beverage companies' financial reports that are listed from the Indonesian Stock Exchange between 2019-2021 time period. Determinants are analyzed using multiple linear regression methods using SPSS ver.26. The results of this research proves that solvency and activities affect financial performance, while liquidity and profitability do not affect financial performance. The difference between this study and previous research by Rumina and Desy (2021) is the addition of independent variables, namely solvency and activity variables.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76053979","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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