JABE Journal of Accounting and Business Education最新文献_第9页

Front Matter of JABE Vol 4, Iss 2, March 2020 JABE的前沿问题第4卷，第2期，2020年3月

JABE Journal of Accounting and Business Education Pub Date : 2020-03-10 DOI: 10.26675/jabe.v4i2.12570

A. Admin

引用次数: 0

The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance 独立专员对企业社会责任和机构所有权的调节对避税的影响

JABE Journal of Accounting and Business Education Pub Date : 2020-03-05 DOI: 10.26675/jabe.v4i2.8271

Baiq Fitri Arianti

{"title":"The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance","authors":"Baiq Fitri Arianti","doi":"10.26675/jabe.v4i2.8271","DOIUrl":"https://doi.org/10.26675/jabe.v4i2.8271","url":null,"abstract":"This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44816019","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: 5

The Role of Financial Literacy on Financial Behavior 金融素养对金融行为的影响

JABE Journal of Accounting and Business Education Pub Date : 2019-09-29 DOI: 10.26675/jabe.v4i1.8524

Pipit Rosita Andarsari, Mega Noerman Ningtyas

{"title":"The Role of Financial Literacy on Financial Behavior","authors":"Pipit Rosita Andarsari, Mega Noerman Ningtyas","doi":"10.26675/jabe.v4i1.8524","DOIUrl":"https://doi.org/10.26675/jabe.v4i1.8524","url":null,"abstract":"A number of previous empirical studies found that, financially speaking, literate people tends to do budgeting, saving, controlling expenses, managing debt well, participating in stock market and planning pension fund, etc. In other words, the higher an individual’s knowledge and understanding of financial concept, the more likely they are to behave financially well in their daily life. Financial literacy is needed by everyone, including womenpreneur because not only they have to be able to manage their personal finance, they should also manage their business finance. Financially literate people are more likely to get access to external funding and to develop their business. This research aims to examine the role played by financial literacy on financial behavior of womenpreneur in Malang. Financial literacy was measured using 11 questions modified from Lusardi & Mitchell (2011) and financial behavior was measured using 8 questions taken from INFE. The sample was 95 respondents who were female (owners of) Micro, Small and Medium Enterprises in Malang. The data were collected using questionnaire. We used Partial Least Square with Smart PLS 3 to examine the variables. After the first bootstrapping process, we drop some invalid indicators and then perform the second bootstrapping. The result showed that all of the remaining indicators were valid and financial literacy had been found to have positive significant (influence) on financial behavior. ","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43947543","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: 27

Le Grand Voyage: A Great Journey to Liberate Islamic Accounting Education from Utilitarianism and Secularism 大航海:将伊斯兰会计教育从功利主义和世俗主义中解放出来的伟大旅程

JABE Journal of Accounting and Business Education Pub Date : 2019-09-29 DOI: 10.26675/jabe.v4i1.6402

Arista Fauzi Kartika Sari, R. Rahmawati, H. al-Rasyid

引用次数: 0

Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review 评估本科审计教育的相关性：范围界定综述

JABE Journal of Accounting and Business Education Pub Date : 2019-09-29 DOI: 10.26675/jabe.v4i1.9114

Diana Tien Irafahmi

引用次数: 3

Does teacher-student relationship mediate the relation between student misbehavior and teacher psychological well-being? 师生关系是否在学生不良行为与教师心理健康之间起到中介作用?

JABE Journal of Accounting and Business Education Pub Date : 2019-09-29 DOI: 10.26675/jabe.v4i1.8411

M. A. Rafsanjani, H. P. Pamungkas, Etika Dhewi Rahmawati

{"title":"Does teacher-student relationship mediate the relation between student misbehavior and teacher psychological well-being?","authors":"M. A. Rafsanjani, H. P. Pamungkas, Etika Dhewi Rahmawati","doi":"10.26675/jabe.v4i1.8411","DOIUrl":"https://doi.org/10.26675/jabe.v4i1.8411","url":null,"abstract":"One dominant determinant of teacher psychological well-being is the problem of student discipline. This study seeks to describe how the process of student disciplin (seen of student misbehavior) may affect teacher psychological well-being (seen of enthusiasm and emotional exhaustion) by including a mediator variable, namely teacher-student relation. This study was conducted on 159 economics teachers of senior high schools in Malang (Malang City and Malang Regency) using a total population sampling. We used structural equation modeling (SEM) for data analysis, followed by a sobel test the mediating role of variable in teacher-student relationship. The results showed that student misbehavior had a negative effect on work enthusiasm but a positive effect on students' emotional exhaustion. This study also found that teacher-student relation mediate the relationship between student misbehavior and teacher psychological well-being. The results of this study explain the process of student misbehavior in establishing teacher-student relations which ultimately influences teacher work enthusiasm and emotional well-being.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47847162","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: 5

Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality? 审计师独立性是否调节了审计师轮换与审计质量之间的关系？

JABE Journal of Accounting and Business Education Pub Date : 2019-09-29 DOI: 10.26675/jabe.v4i1.8145

Lutfi Ardhani, Bambang Subroto, B. Hariadi

引用次数: 3

Stress Exposure and Psychological Well-being: Study on Beginning Teacher 压力暴露与初任教师心理健康研究

JABE Journal of Accounting and Business Education Pub Date : 2019-06-13 DOI: 10.26675/JABE.V3I2.5757

M. A. Rafsanjani, Etika Dhewi Rahmawati

引用次数: 5

The Determinant Factors of Performance of Provincial Governments in Indonesia 印尼省级政府绩效的决定因素

JABE Journal of Accounting and Business Education Pub Date : 2019-06-13 DOI: 10.26675/JABE.V3I2.5591

Hadi Jauhari, Evada Dewata

引用次数: 1

Turnover Intention in Public Accountant Firms of East Java 东爪哇会计师事务所的离职意向

JABE Journal of Accounting and Business Education Pub Date : 2019-06-13 DOI: 10.26675/JABE.V3I2.4735

I. Setiawan, N. Nurkholis, B. Hariadi

引用次数: 0