Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)最新文献_第2页

What Factors Cause the Disclosure of Islamic Social Reporting? 伊斯兰社会报道披露的原因是什么?

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.41

Uun Sunarsih, Indah Cahyani

{"title":"What Factors Cause the Disclosure of Islamic Social Reporting?","authors":"Uun Sunarsih, Indah Cahyani","doi":"10.2991/AICAR-18.2019.41","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.41","url":null,"abstract":"This study aims to determine the effect of Sharia Governance, Intellectual Capital, profitability, and firm size on the disclosure of Islamic Social Reporting (ISR) on Islamic Banking in Indonesia registered with the Financial Services Authority for the period 2011-2015.The data in this study uses secondary data and retrieved through the site www.ojk.go.id and press release from each Islamic banking and Islamic banking 9 samples obtained are there in Indonesia. The method used is content analysis, namely by giving scoring on every item the disclosure of ISR in the Sharia banking annual report where a value of 1, if Islamic banking did its annual reports on the ISR disclosure and a value of 0, if Islamic banking is not doing its annual reports on the ISR disclosure. The results showed that sharia governance have an impact on disclosure of ISR. This suggests that the higher the Sharia Supervisory Board of trustees, then the higher is also the disclosure of ISR conducted by Islamic banking. Intellectual capital has no effect against the disclosure of ISR because of Islamic banking in Indonesia has not yet seriously enter the intellectual capital in the decision-making process, in particular the disclosure of ISR. Profitability has no effect against the disclosure of ISR, because it has a different way of looking towards disclosure of ISR and company size influence on disclosure of ISR, because the larger the asset owned Islamic banks the possibility of increasingly greater disclosure of ISR conducted by Islamic banking. Keywords—islamic social reporting; shariah governance; intellectual capital; profitability; the size of the company","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"98 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":"131659293","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

Formal vs Informal Systems of Fund Management in House of Worship: Comparative Study between Mosque and Church in Indonesia 礼拜场所正式与非正式的资金管理制度:印度尼西亚清真寺与教堂的比较研究

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.19

Irvan Noormansyah, Budiyanti Wulandari, Shariza Saumi, Vina Herdiana

{"title":"Formal vs Informal Systems of Fund Management in House of Worship: Comparative Study between Mosque and Church in Indonesia","authors":"Irvan Noormansyah, Budiyanti Wulandari, Shariza Saumi, Vina Herdiana","doi":"10.2991/AICAR-18.2019.19","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.19","url":null,"abstract":"This study chronicles the result of a comparative study on formal and informal fund management system in a Mosque and a Church located in West Java, Indonesia. Researchers used field study to explore in obtaining detail information on fund management system from the research subjects. Research methodology used is case study research using qualitative data approach which combines data derived from semi-structured interview, personal observation, and analysis of documented data. This study found similarities in fund management system in both house of worship, which is centralised at the Head of the Mosque and the Head Priest. Church has formal rules which are centralised at the Head Priest as the policy maker as well as the authority who decides on fund usage in the Church. Mosque also has formal rules on fund management where Mosque officials have the authority to dispense fund. However, in reality Mosque officials ask for the opinion of the Head of Mosque in an informal meeting before making any decision. This study also found similarities in relation to congregation’s involvement in fund management system in both Mosque and Church. Although members of the congregations are the main fund providers to both house of worship, there is less involvement from members of the congregations in fund management. This case study argues that a source of the authority and power possessed by the leaders of the house of worships stem from the acceptance of some national cultures and the teachings of the Holy Scripture. Some national cultures and Holy Scriptures are dominant factors in fund management in both house of worship being studied. These findings have implications in understanding fund management system in house of worship in developing countries, especially Indonesia. Keywords—church; cultures; fund management systems; formal; holy scriptures; informal; mosque","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"277 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":"121126092","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

The Effects of Intellectual Disclosures Capital, Debt to Assets Ratio, Debt Equity Ratio, Company Size And Assets Turnover on Company Profitability 知识披露资本、负债资产比、负债权益比、公司规模和资产周转率对公司盈利能力的影响

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/aicar-18.2019.23

Diana Supriati, R. Kananto, Asiva Kusriananda

{"title":"The Effects of Intellectual Disclosures Capital, Debt to Assets Ratio, Debt Equity Ratio, Company Size And Assets Turnover on Company Profitability","authors":"Diana Supriati, R. Kananto, Asiva Kusriananda","doi":"10.2991/aicar-18.2019.23","DOIUrl":"https://doi.org/10.2991/aicar-18.2019.23","url":null,"abstract":"This study aims to determine the Influences of Intellectual Capital Disclosure (IC); Debt to Assets Ratio (DTA); Debt Equity Ratio (DER); Company Size (Size); and Assets Turnover (ATO) to Company Profitability (Empirical Study at manufacturing company registered in Indonesian stock exchange in 2011-2015). Data analysis uses multiple linear analyses using SPSS version 22 program. Population are all Manufacturing Companies listed in the Indonesia Stock Exchange in 2011-2015, the sample is determined based on purposive sampling method with number of samples 40 companies. Data uses secondary data. Data collection use documentation method through official Indonesia stock exchange (BEI) website of at www.idx.co.id. The study’s result proves simultaneously IC, DTA, DER, Size and ATO influence simultaneously to profitability of company calculated with proxy of return on assets (ROA) sig value. 0,000, F value count> F table (32,485> 2,24) while partially IC has positive and significant influence sig value. 0,022 and t count 6,566, DTA has negative and significant influence sig value. 0.001 and t arithmetic -3.497, DER has positive and significant effect sig value. 0,032 and t count 2,162, size have positive and significant influence sig value. 0.012 and t count 3.483 and ATO have positive and significant effect sig value. 0.000 and t count 4,518. Keywords—assets; company size; debt to assets ratio; debt equity ratio; intellectual capital; ROA; turnover","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"10 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":"128464067","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: 4

The Impact of Modern Tax System Against Transport Workers Taxpayer Compliance Online 现代税收制度对运输工人纳税人合规的影响

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.48

J. Juniarti, Lina Noersanti, Endang Susanti

{"title":"The Impact of Modern Tax System Against Transport Workers Taxpayer Compliance Online","authors":"J. Juniarti, Lina Noersanti, Endang Susanti","doi":"10.2991/AICAR-18.2019.48","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.48","url":null,"abstract":"The modernization of tax administration reform is a process of renewal in the field of the administration of taxation that do residents comprehensive, covering aspects of the information technology, namely software, hardware and human resources. This research aims to know the influence of the consciousness of the Taxpayer, the tax Knowledge and Modern administrative system of taxation Taxpayer Compliance Against Private Persons, Transportation Workers Online. This research uses a type of associative research with quantitative approach. Sampling method with convenience sampling as much as 120 respondents. The data used in this study primary data is with the dissemination of questionnaires and measurements of the variable with the Likert scale taken from the online transportation workers there are in the region of DKI Jakarta. Methods of data analysis used in this study is a method of multiple linear regression analysis, the data analyzed by application of Statistical Package for Social Science (SPSS) version 25 which then results from these analyses will be presented in the shape of the table and will be in the analysis. Results of the study proved partially variable Consciousness Taxpayers and Tax Knowledge to Private Person Taxpayer Compliance, Transport Workers while the Online administrative system Modern Taxation has no effect against a Compliance Person Private Taxpayers, workers Transportation Online. Taxpayer's consciousness simultaneously, knowledge of taxation and Tax Administration System of influential Modern significantly to Taxpayer Compliance People, Transportation","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"13 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":"127791856","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

Intellectual Capital Influence on Financial Performance Banking 智力资本对银行财务绩效的影响

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.24

Ono Tarsono, Ayuni Fauziyah, Faris Faruqi

{"title":"Intellectual Capital Influence on Financial Performance Banking","authors":"Ono Tarsono, Ayuni Fauziyah, Faris Faruqi","doi":"10.2991/AICAR-18.2019.24","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.24","url":null,"abstract":"This aims study is to test whether the influence of intellectual capital to the financial performance of banking listed on the Indonesia Stock Exchange (BEI). Independent variable in this research is intellectual capital measured using VAICTM and dependent variable is the financial performance of banking is measured by return on assets (ROA). This research uses descriptive research type of quantitative approach, as measured by using Partial Least Square regression (PLS) with Smartpls 3.0. The population of this study is a Banking company listed on the Indonesia Stock Exchange (BEI) in 2013 until 2015. The sample is determined by purposive sampling method, with a total sample of 30 banking companies. The data used in this research is secondary data. The technique of collecting data using documentation method through IDX official website: www.idx.co.id. Hypothesis testing using inner model test and outer model test. The results prove that the influence of intellectual capital on the financial performance of banks listed in the Indonesia Stock Exchange (BEI) period 2013-2015. The results showed that intellectual capital has a positive and significant impact on the company's financial performance. Intellectual capital has a positive and significant impact on the company's financial performance in the future. The growth rate of intellectual capital does not affect the financial performance of the company in the future. This electronic document is a “live” template and already defines the components of your paper [title, text, heads, etc.] in its style sheet. Keywords—financial performance banking; intellectual capital; partial least square; ROA","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"47 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":"116960427","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: 4

The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud 外部压力、财务目标和财务困境对财务报表舞弊的影响

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/aicar-18.2019.13

Muhamad Safiq, Wike Seles

引用次数: 7

Tax Amnesty as a Contribution to the Improvement of Taxpayers’ Compliance 税收特赦对提高纳税人守法的贡献

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.51

Tutty Nuryati, P. Bayu

{"title":"Tax Amnesty as a Contribution to the Improvement of Taxpayers’ Compliance","authors":"Tutty Nuryati, P. Bayu","doi":"10.2991/AICAR-18.2019.51","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.51","url":null,"abstract":"The largest component revenue of Indonesia is taxes, which currently account for over 80% of total domestic revenues. Therefore, the government puts effort on encouraging the raise of tax revenue by increasing compliance of taxpayer. In fact, the current tax ratio of Indonesia is low, which means that tax revenue is still low compared to the Gross Domestic Product (GDP). However, there is still a big chance for the government to increase tax revenues. One of the efforts of government is to make a policy of tax amnesty, in which the government hopes that the taxpayers experience the ease to report all the assets. The ease of reporting comes from the elimination of any sanctions related to previously unreported assets by reporting the assets owned with a certain fixed amount of redemption. This research was conducted in Bekasi, Indonesia to find out how big the influence of tax amnesty policy on compliance of taxpayer is. This research is a descriptive and verification one which captures variables of tax amnesty program and compliance of taxpayer. This research was done through surveying samples and questionnaire to collect main data. To determine the effect of tax amnesty program on compliance of taxpayer, SEM (Structural Equation Modeling) was used. The result showed that tax amnesty policy gave positive contribution to the improvement compliance of taxpayer. Keywords—tax amnesty; tax ratio; compliance of taxpayer; tax revenue; tax sanctions","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"61 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":"114702267","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

Whistleblowing Systems as an Initial Effort to Prevention and Detection of Fraud 举报制度是预防和发现欺诈的初步努力

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.6

E. T. Pratiwi, R. Abdullah, L. O. Abdullah

{"title":"Whistleblowing Systems as an Initial Effort to Prevention and Detection of Fraud","authors":"E. T. Pratiwi, R. Abdullah, L. O. Abdullah","doi":"10.2991/AICAR-18.2019.6","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.6","url":null,"abstract":"Fraud is a factor that has a negative impact on the financial condition of a business entity. In practice, fraud is often found in the form of abuse of interest or a conflict of interest, corruption, bribery, illegal gratuities and others. Fraud often occurs in government agencies and private institutions, especially in Indonesia. This study aimed to determine the employee’s understanding of PT Pertamina (Persero) TBBM Baubau about Whistleblowing Systems as an effort to prevent and detect of fraud, and to understand the process, handling and protection of whistleblower and reported. The Data collection was done by using survey method through questionnaire. Determination of the number of samples using the Slovin formula but PT Pertamina Persero TBBM Baubau gives a limit to the number of respondents who filled out the questionnaire, namely a number of 35 respondents. This is a policy given by the company so that researchers can continue the research. The data analysis using qualitative descriptive. The result of this study showed that the majority of employees understand the meaning of fraud in the sector of State-Owned Enterprises (SOEs). Employees agree that fraud is unlawful acts. Therefore, the role of the whistleblowing system is needed as an effort to prevent and detect fraud in an agency. Moreover, most employee hope the real support from the government to protect whistleblowers. In addition, most respondents stated that there is a need for real support from the government to protect whistleblowers. Keywords—Perception; Whistleblowing Systems; Fraud","PeriodicalId":321689,"journal":{"name":"Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)","volume":"14 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":"122485622","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

The Role of Return on Assets on the Effect of Value Added Capital Employed towards Business Growth 资产报酬率对增值资本对企业成长的影响之作用

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.17

A. Purwanti

引用次数: 0

Islamic Perspective on University Sustainability Reporting 伊斯兰教对大学可持续发展报告的看法

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) Pub Date : 2019-02-01 DOI: 10.2991/AICAR-18.2019.39

Alia Ariesanti, G. Irianto, E. Sukoharsono, E. Saraswati

{"title":"Islamic Perspective on University Sustainability Reporting","authors":"Alia Ariesanti, G. Irianto, E. Sukoharsono, E. Saraswati","doi":"10.2991/AICAR-18.2019.39","DOIUrl":"https://doi.org/10.2991/AICAR-18.2019.39","url":null,"abstract":"Almost all parties involve sustainability’s issue, including universities. Universities have a critical role in sustainable development agenda. To strengthen its commitment to support the agenda, the university must prepare sustainability reporting. Sustainability reporting is a media of accountability to stakeholders, which informs them of the positive and negative impacts on economic, environmental and social aspects. However, the existing sustainability reporting standards cannot be applied to Islamic universities, because they cannot accommodate accountability to Allah. This paper aims to explain the necessary religious disclosure on sustainability reporting for Islamic University. A study of Universitas Ahmad Dahlan, Indonesia was conducted. Data were generated from in-depth interviews, review of documentary materials and observation, their website and from articles published in this field. This study found that sustainability reporting is activities that comply with the religious belief and the vision of the university. By doing so, Islamic university is able to fulfill obligations to Allah, society, the environment, and self. through the preparation of sustainability","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":"129820303","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