JABE Journal of Accounting and Business Education最新文献_第2页

Does Corporate Governance Matter in Decision Making of Stock Repurchases? 公司治理在股票回购决策中是否重要?

JABE Journal of Accounting and Business Education Pub Date : 2022-03-26 DOI: 10.26675/jabe.v6i2.24116

A. Herdiani

引用次数: 0

Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka 影响斯里兰卡公共部门内部审计报告的因素

JABE Journal of Accounting and Business Education Pub Date : 2022-03-26 DOI: 10.26675/jabe.v6i2.21265

V. Anojan

{"title":"Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka","authors":"V. Anojan","doi":"10.26675/jabe.v6i2.21265","DOIUrl":"https://doi.org/10.26675/jabe.v6i2.21265","url":null,"abstract":"The main purpose of this study is to identify significant factors affecting the effectiveness of internal audit reporting in public sector in the Northern Province, Sri Lanka. This study used the primary data collected from the heads of departments, divisions, and internal auditors in public sector in the Northern Province of Sri Lanka through the developed questionnaire. The regression analysis confirmed that the tested factors significantly affected the effectiveness of internal audit reporting, especially accountability and transparency, while internal auditor independence more significantly affected the effectiveness of internal audit reporting. All tested factors were significantly correlated with the effectiveness of internal audit reporting, except materiality. This study was based on the data collected from public sector in the Northern Province of Sri Lanka, therefore the findings of this study could be generalized to the other public sector organizations in the other provinces of Sri Lanka. According to the statistical results, it is suggested that the more the internal auditor independence of as well as internal auditor accountability and transparency, the more the effectiveness of internal audit reporting in public sector in the Northern Province of Sri Lanka. This is the first study evaluating significant factors affecting the effectiveness of internal audit reporting in public sector in Sri Lanka.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41530777","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

The Influence of Industrial Specialization Auditor on Audit Report Lag 行业专业化审计师对审计报告滞后的影响

JABE Journal of Accounting and Business Education Pub Date : 2022-03-26 DOI: 10.26675/jabe.v6i2.16888

Angelia Monique, I. Harymawan

{"title":"The Influence of Industrial Specialization Auditor on Audit Report Lag","authors":"Angelia Monique, I. Harymawan","doi":"10.26675/jabe.v6i2.16888","DOIUrl":"https://doi.org/10.26675/jabe.v6i2.16888","url":null,"abstract":"This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag. This study used 1,897 observations from 353 different firms listed on the Indonesia Stock Exchange from 2010 to 2017. Industrial specialization auditor was measured using market share based on total assets. This study used an Ordinary Least Square Regression analysis model. This study found that firms audited by the industrial specialization auditors had shorter audit report lag. This study also found that firms with high disclosure of the related party transactions had shorter audit report lag and those audited by the industrial specialization auditors belonging to the related party transactions did not extend (shorten) the audit report lag. These results indicate that firms audited by the industrial specialization auditors influenced the audit report lag; firms with high disclosure of the related party transactions influenced the audit report lag; and firms audited by the industrial specialization auditors belonging to high related party transactions did not influence the audit report lag. The implication of this study can be used by the firm management as a consideration in selecting the auditors.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45172837","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

Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development 影响内部审计师绩效的因素:巴布亚文化发展的调节作用

JABE Journal of Accounting and Business Education Pub Date : 2022-03-26 DOI: 10.26675/jabe.v6i2.16681

Y. Seralurin, Paulus K. Allolayuk, Muhamad Yamin Noch, Victor Pattiasina, Eduard Yahannis Tamaela

{"title":"Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development","authors":"Y. Seralurin, Paulus K. Allolayuk, Muhamad Yamin Noch, Victor Pattiasina, Eduard Yahannis Tamaela","doi":"10.26675/jabe.v6i2.16681","DOIUrl":"https://doi.org/10.26675/jabe.v6i2.16681","url":null,"abstract":"This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura City, Jayapura Regency, Keerom Regency, and Sarmi Regency). The research samples were collected using a purposive sampling technique. The collected data were the processed using the Moderated Regression Analysis (MRA) technique. The results showed that locus of control had a significant effect on inspectorate internal auditor performance. Task complexity had a negative effect on internal auditor performance. Organizational commitment did not affect internal auditor performance. Papuan culture-based development moderated the effect of locus of control on internal auditor performance. Papuan culture-based development did not moderate the effect of task complexity on internal auditor performance, and traditional Papuan culture based-development did not moderate the effect of organizational commitment on internal auditor performance. The finding implied that locus of control affected auditor performance, while tax complexity and organizational commitment did not affect auditor performance","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46948467","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

ESSENSO: Meaning of Profit Oriented in Pharmacist’s Perspective 爱森索:药剂师视角下利润导向的意义

JABE Journal of Accounting and Business Education Pub Date : 2022-03-26 DOI: 10.26675/jabe.v6i2.10217

Yohan Bakhtiar, F. Hamidah

引用次数: 0

Pengaruh Pelayanan, Fasilitas Perpustakaan dan Kinerja Pustakawan Terhadap Kepuasan Pengguna pada Perpustakaan Pusat Negeri Semarang 服务、图书馆设施和图书馆员的工作对使用者对三宝垄中央图书馆的满意度的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.56571

Dwi Prasetyo, I. Ismiyati

{"title":"Pengaruh Pelayanan, Fasilitas Perpustakaan dan Kinerja Pustakawan Terhadap Kepuasan Pengguna pada Perpustakaan Pusat Negeri Semarang","authors":"Dwi Prasetyo, I. Ismiyati","doi":"10.15294/baej.v2i3.56571","DOIUrl":"https://doi.org/10.15294/baej.v2i3.56571","url":null,"abstract":"The purpose of this study was to obtain empirical evidence of the influence of services, library facilities and librarian performance on user satisfaction at the Central Library of the State University of Semarang. The population in this study were all visitors to the UNNES Central Library as many as 116 people with incidental sampling technique. Data collection methods used in this study, namely using a questionnaire, observation and documentation. Analysis of the data using descriptive analysis of percentages and multiple linear regression. The results showed (1) simultaneously service, library facilities and librarian performance had an effect on user satisfaction at the Central Library of the State University of Semarang which was 45.1%, (2) partially the service had an effect on user satisfaction at the Central Library of the State University of Semarang of 12.81. %, (3) library facilities have an effect on user satisfaction at the Central Library of Semarang State University by 39.18%, (4) and librarian performance has an effect on user satisfaction at the Central Library of Semarang State University by 49.98%.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77782537","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

Peran Efikasi Diri dalam Memediasi Kesiapan Menjadi Guru 自我定义在教育准备方面的作用

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.55831

Cyntia Arifah, Subowo Subowo, J. Santoso

{"title":"Peran Efikasi Diri dalam Memediasi Kesiapan Menjadi Guru","authors":"Cyntia Arifah, Subowo Subowo, J. Santoso","doi":"10.15294/baej.v2i3.55831","DOIUrl":"https://doi.org/10.15294/baej.v2i3.55831","url":null,"abstract":"The objectives of this research are to know the direct and indirect influence of teachers' professional perception, teacher professional education and family environment on the readiness to become teachers through self efficacy. Data analysis method used is descriptive analysis and regression analysis. The result of descriptive analysis is known that the level of readiness to be a teacher to the students in the high category, the perception of the students about the teacher profession in the good category, the perception of the students about teacher education program (PPG) in good category, student family environment in good category, owned by students in high category. While the perception of teacher profession, family environment, and self efficacy directly affect the readiness to be a teacher to the student while the perception of teacher education (PPG) directly does not affect the readiness to become a teacher to the students. In addition, it can be concluded also that indirect perceptions of the profession of teachers, perceptions of teacher education (PPG), and family environment affect the readiness to become teachers to students through self efficacy. \u0000 ","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90985508","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 Faktor-Faktor yang Mempengaruhi Minat Penggunaan Uang Elektronik pada Aplikasi OVO 分析影响OVO应用电子资金使用兴趣的因素

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.55829

Riana Multhazam, M. Marhawati, Muhammad Hasan, M. Mustari, M. Said

引用次数: 0

Pengaruh Bimbingan Karir, Motivasi Memasuki Dunia Kerja dan Disiplin Belajar terhadap Kesiapan Kerja 职业指导、进入工作场所的动机和学习准备工作的纪律的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.56572

Linda Yuliani, Nanik Suryani

引用次数: 0

Pengaruh Sikap, Pendidikan dan Lingkungan Sosila terhadap Intensi Berwirausaha 态度、教育和社会环境对创业精神的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.55833

Klara Gendis Puspaningrum, Margunani Margunani

引用次数: 0