Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)最新文献

Corporate Governance, Corporate Social Responsibility Disclosure and Earnings Management 公司治理、企业社会责任披露与盈余管理

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.14

Silvy Christina, Nico Alexander

引用次数: 7

Effect of Quality of Financial Reporting to Asymmetry Information on Manufacturing Company in BEI 财务报告质量对BEI制造企业信息不对称的影响

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/aicar-18.2019.21

Siti Almurni, Hendrawati

引用次数: 0

The Business Model for SMEs Fishery and Marine Food Industry Modernization in Manado: Rica Roa Companies Case Study 中小企业的经营模式渔业和海洋食品产业现代化在万鸦老:非洲Roa公司的案例研究

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.44

Jacline I. Sumual, Steva Tumangkeng, Lidya Mawikere, Christoffel M. O. Mintardjo, Imelda W. J. Ogi, George M V Kawung

{"title":"The Business Model for SMEs Fishery and Marine Food Industry Modernization in Manado: Rica Roa Companies Case Study","authors":"Jacline I. Sumual, Steva Tumangkeng, Lidya Mawikere, Christoffel M. O. Mintardjo, Imelda W. J. Ogi, George M V Kawung","doi":"10.2991/AICAR-18.2019.44","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.44","url":null,"abstract":"The purpose of this research is to create a business model for modernization of SMEs in Manado, especially fisheries and marine-based industries. Researchers explore the development of business models for the modernization of SMEs. Researchers created the business model development of SME modernization programs. The research method is a qualitative case study method. The case studies taken were the producers of rica roa \"Yuki\" and \"Amey\" located in Manado City. The research was conducted by exploring in depth related to the company that became the case study. The results of the study then provide a new finding in the form of a business model for fisheries-based SME food and marine industry. The results of the study found that there is a business model that can be used as a reference for modernization which are scaling up, updating and upgrading SMEs business scale based on fisheries and marine industries in the Manado city. Keywords—case study; business model; SMEs; fishery and marine food base industry; modernization; Manado; rica roa company","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129652110","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

Firms’s Internal Factors that Influence Firm Values: Empirical Evidences on State-Owned Firms in Indonesia 影响企业价值观的企业内部因素:基于印尼国有企业的实证研究

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/aicar-18.2019.18

Irvan Noormansyah, Agnes Seviyani, K. Takada

{"title":"Firms’s Internal Factors that Influence Firm Values: Empirical Evidences on State-Owned Firms in Indonesia","authors":"Irvan Noormansyah, Agnes Seviyani, K. Takada","doi":"10.2991/aicar-18.2019.18","DOIUrl":"https://doi.org/10.2991/aicar-18.2019.18","url":null,"abstract":"Firm value is an important factor to be researched because it is one of the indicators how market evaluates the firm as a whole. The objective of this research is to examine the influence of firm’s internal factors on firm values of Indonesia’s state-owned firms listed on the Indonesia Stock Exchange. The internal factors are: Dividend Payout Ratio, Firm Size, Return on Equity and Price Earning Ratio. This research uses quantitative approach and multiple linear regression method. The population of this research consist of Indonesia state-owned firms that are listed on Indonesia Stock Exchange. Samples were determined by purposive sampling method with a total number of 15 samples of Indonesia state-owned firms. This research uses secondary data by collecting information from 45 financial data sources. This research concludes that partially, Dividend Payout Ratio (X1), Firm Size (X2), Return on Equity (X3), Price Earning Ratio (X4) has significant influence to firm values. Keywords—dividend payout ratio; firm size; firm value; price earning ratio; return on equity","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133650754","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

Audit of Nickel Ore Mining Production 镍矿生产审计

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.8

M. Saleh

引用次数: 0

Financial Distress Analysis with Altman Z Score Method and Value of SOEs Listed on BEI 基于Altman Z分值法的BEI上市国有企业财务困境分析

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.11

Flourien Nurul Ch, Lies Zulfiati

{"title":"Financial Distress Analysis with Altman Z Score Method and Value of SOEs Listed on BEI","authors":"Flourien Nurul Ch, Lies Zulfiati","doi":"10.2991/AICAR-18.2019.11","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.11","url":null,"abstract":"This study aims to examine and find out how the method of Altman Z-Score developed in 1984 is able to predict the level of health in state-owned enterprises go public listed in Indonesia Stock Exchange, as well as to know and test the influence of health level on the value of related companies. This study uses secondary data in the form of Financial Statements of State-Owned Enterprises Listed on BEI in 2014-2016. The population in this study are the State-Owned public companies (20 companies) listed on the Indonesia Stock Exchange in 20142016. While the number of samples obtained as many as 15 companies With a 3-year observation period starting from 2014 to 2016, consisting of pharmacy, energy, metal, construction, metal, bank, mining, cement, transportation, and telecommunication company. The analysis in this research using linear regression analysis. After the data was collected, the data were analyzed using SPSS program to test the Z-Score value significantly influence the partial value of the company with the t test. The result of this research shows that Altman Z-Score method applied in this research succeeded in classifying the sample of companies listed in Indonesia Stock Exchange in the category of Distress Zone, Gray Zone, Safe Zone. Other results also show that the Z-Score variable has no effect on Company Value. Keywords—SOEs; company health and z-score","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134633301","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

Career Interest as an Accountant Lecturer with Compensation as a Moderating Variable 以薪酬为调节变量的会计讲师职业兴趣

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.9

Erna Lovita

引用次数: 0

Factors Affecting the Disclosure of Islamic Social Reporting 影响伊斯兰社会报道披露的因素

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/aicar-18.2019.40

Uun Sunarsih, null Dahlifah

{"title":"Factors Affecting the Disclosure of Islamic Social Reporting","authors":"Uun Sunarsih, null Dahlifah","doi":"10.2991/aicar-18.2019.40","DOIUrl":"https://doi.org/10.2991/aicar-18.2019.40","url":null,"abstract":"Social responsibility measurement used Islamic issuers should ideally use Islamic Social Reporting (ISR) that in accordance with the rules of Sharia. The purpose of this study was to examine the effect of industry type, profitability and public share ownership on ISR disclosures on companies listed in the List of Sharia Securities (DES) for the 2013-2016 period and obtained thirty company samples. The method used is content analysis, namely by giving value to each item during the disclosure contained in each annual report the company recorded in the DES. Given a value of 1 if the company is listed on the DES do disclosure annual reports on each of the ISR and the value 0 is given if the company does not conduct disclosure of ISR annual reports on each. The results showed that industry type variable has no effect against the disclosure of ISR. This is possible because the company has the view that the types of industries that fall into the category of high profile does not require legitimacy from the community. The variable profitability effect on disclosure of ISR. This is in accordance with Signaling hypothesis that companies that have high profit will give the signal to investors by revealing his social information. Variable stock ownership has no effect against public disclosure of ISR. This is because the company's share ownership in Asia dominated the stock family, so that public ownership is not capable of pressing companies in expressing social accountability in the sharia. Keywords—islamic social reporting; the type of industry; profitability; share ownership of the public","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123474796","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

Influencing Factors of Tax Avoidance 避税的影响因素

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/aicar-18.2019.47

Sulistyowati, Hendrawati

{"title":"Influencing Factors of Tax Avoidance","authors":"Sulistyowati, Hendrawati","doi":"10.2991/aicar-18.2019.47","DOIUrl":"https://doi.org/10.2991/aicar-18.2019.47","url":null,"abstract":"One of the company's management efforts to earn the expected profit is to conduct tax planning, namely through tax avoidance. Tax avoidance is an attempt to reduce the amount of taxes in a way that does not violate the rules of taxation legislation. This research is conducted to know the factors that influence tax avoidance, such as to test the effect of leverage, Return on Asset (ROA) and size or company size to tax avoidance. The sample is determined based on purposive sampling method toward manufacturing companies listing in Indonesia Stock Exchange period 2012-2016 and found 29 samples of the company so total observation in this research is 145 observation. The data used in this study are secondary data, in the form of financial statements and annual reports downloaded through the official website IDX: www.idx.co.id. Data were analyzed by using regression analysis of panel data processed using Eviews software version 8.0. Hypothesis testing by using statistical test t. The result of this research is that leverage variable has no significant effect to tax avoidance, profitability variable which is proxy with Return on Asset (ROA) have a significant effect to tax avoidance. While the variable size or size of the company has no significant effect on tax avoidance. Keywords—leverage; return on asset (ROA); size; tax avoidance","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128735943","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

Influence of Industrial Type, Return on Asset, Company Size, and Institutional Ownership of Islamic Social Reporting Disclosure 产业类型、资产收益率、公司规模和机构所有权对伊斯兰社会报告披露的影响

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.37

R. Mais, Engkur

{"title":"Influence of Industrial Type, Return on Asset, Company Size, and Institutional Ownership of Islamic Social Reporting Disclosure","authors":"R. Mais, Engkur","doi":"10.2991/AICAR-18.2019.37","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.37","url":null,"abstract":"This study aims to examine the influence of industry type, return on asset, company size, and institutional ownership of the Islamic Social Reporting (ISR) Empirical Study disclosure to companies listed in Jakarta Islamic Index, Indonesia Stock Exchange 2014-2017. This research is a descriptive research of quantitative approach, as measured by multiple linear regression method with SPSS 23.00. Population of this research is company registered at Jakarta Islamic Index 2014 until 2017. Samples determined by purposive sampling method, with amount of sample counted 19 companies so total observation in this research counted 76 observations. The data used in this research is secondary data. The ISR value is obtained by analyzing each annual report of company based on content analysis method. The results show that industry type and institutional ownership have no effect on ISR. That is, that companies in both high profile and low profile industry groups do the same disclosure of social responsibility in sharia. Likewise, the ownership of both large and small institutional will still do the disclosure of social responsibility. While Return On Asset and the size of the company affect the ISR. That is, when higher profitability and firm size will drive m, ore effective ISR disclosure. This research has an impact in informing and increasing understanding of Muslim investors who own shares in Jakarta Islam index. Keywords—islamic social reporting; industry type; return on asset; company size; institutional ownership","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127910895","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