Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia最新文献

Intellectual Capital and Financial Performance of English Football Club 英国足球俱乐部的智力资本与财务绩效

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 2020-10-15 DOI: 10.4108/eai.5-8-2020.2301086

B. Pratama, M. Innayah, Prita Esita, Dwi Winarni, Anggi Setyawan

引用次数: 1

The Influence of Earning Per Share, Price Earning Ratio and Price to Book Value on the Jakarta stock Price Index of Islamic company listed on the Indonesia Stock Exchange 每股收益、市盈率和市净率对印尼证券交易所上市伊斯兰公司雅加达股价指数的影响

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 2020-10-15 DOI: 10.4108/eai.5-8-2020.2301167

Ervita Safitri, Abid Djazuli, D. Yanti

引用次数: 0

Intellectual Capital Disclosure in Annual Reports of Islamic Banks: A Comparative Study of Malaysia and Indonesia 伊斯兰银行年报中的智力资本披露:马来西亚与印尼的比较研究

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 2020-10-15 DOI: 10.4108/eai.5-8-2020.2301211

Agusdiwana Suarni, F. Hamid, Nazli Anum Mohd Ghazali

引用次数: 0

Does Woman Director Matters in Performance and Risk? A Study in ASEAN Banking Firms 女性董事对业绩和风险有影响吗?东盟银行企业研究

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 2020-10-15 DOI: 10.4108/eai.5-8-2020.2301088

M. Innayah, B. Pratama, A. Darmawan, Dwi Winarni, Prita Esita

引用次数: 0

Understanding Asian Millennial Behavior In Using Social Media When Traveling 了解亚洲千禧一代在旅行时使用社交媒体的行为

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 2020-10-15 DOI: 10.4108/eai.5-8-2020.2301208

A. Omar, E. Septiari

引用次数: 0

Effect of Financial Knowledge and Financial Experience on Investment Planning Behavior with Self Control as a Moderating Variable 以自我控制为调节变量的理财知识和理财经验对投资计划行为的影响

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 2020-10-15 DOI: 10.4108/eai.5-8-2020.2301129

Ida Subaida, Fiqih Hakiki

引用次数: 2

The Effect of Independence, Time Pressure, and Accountability, and Due Professional Care on Audit Quality Improvement 独立性、时间压力、问责制和应有的专业关注对审计质量改进的影响

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 2020-10-15 DOI: 10.4108/eai.5-8-2020.2301143

E. Hariyanto, E. Setyadi, A. Hartikasari

{"title":"The Effect of Independence, Time Pressure, and Accountability, and Due Professional Care on Audit Quality Improvement","authors":"E. Hariyanto, E. Setyadi, A. Hartikasari","doi":"10.4108/eai.5-8-2020.2301143","DOIUrl":"https://doi.org/10.4108/eai.5-8-2020.2301143","url":null,"abstract":"The purpose of this study was to analyze the influence of independence, accountability, time pressure and due professional care on the improvement of audit quality. The analysis is carried out in two stages, first is testing the effect of independence, accountability, time pressure on audit quality improvement. Second, testing mediation effect of due professional care on that first effect.Data was collected using a questionnaire method using 38 samples. In this study, sample consists of Auditors who worked at the Public Accounting Firm in Central Java and had at least 2 years experience. All variables are measured on an ordinal scale. Data was analyzed using Structural Equation Modeling (SEM) using Partial Least Squares (PLS) program. The results showed that the independence and time pressure did not affect due professional care, while accountability had a positive effect on due professional care. Independence and accountability had a positive effect on audit quality, while time pressure did not affect audit quality. Due professional care cannot mediate the effect of independence, time pressure and accountability on audit quality.","PeriodicalId":331092,"journal":{"name":"Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia","volume":"29 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113979006","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 Profitability, Debt Policy, And Liquidity on Corporate Values with Dividend Policy as Moderating Variables 以股利政策为调节变量的盈利能力、债务政策和流动性对公司价值的影响

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 2020-09-29 DOI: 10.4108/eai.5-8-2020.2301130

A. Darmawan, B. Pratama, Yudhistira Aryoko, Dinda Vistyan

{"title":"The Effect of Profitability, Debt Policy, And Liquidity on Corporate Values with Dividend Policy as Moderating Variables","authors":"A. Darmawan, B. Pratama, Yudhistira Aryoko, Dinda Vistyan","doi":"10.4108/eai.5-8-2020.2301130","DOIUrl":"https://doi.org/10.4108/eai.5-8-2020.2301130","url":null,"abstract":"This research aimed to determine the effect of profitability, debt policy, and Liquidity on firm values with dividend policy as moderated variables. The subject in this research uses manufacturing companies listed on the Indonesia Stock Exchange. The data used are secondary in the form of annual reports in 2016 2018. The sampling technique used in this research was purposive sampling. Forty-two companies meet the criteria as a research sample. Data analysis techniques used in this research is multiple regression analysis using the absolute difference method. The result shows that profitability has a positive and significant effect on firm value. In contrast, debt policy and Liquidity have a negative and significant effect on firm value. The dividend policy can moderate the relationship between profitability and firm value. Dividend policy is able to moderate the relationship between debt policy and firm value. The dividend policy is not able to moderate the relationship between Liquidity and firm value.","PeriodicalId":331092,"journal":{"name":"Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125048055","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 Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance 电子申报制度实施对个人纳税合规的影响

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 2020-09-29 DOI: 10.4108/eai.5-8-2020.2301125

Aryo Prakoso, Galih Wicaksono, Yeni Puspita, N. D. Kusumaningrum

引用次数: 0

The Local Government Performance as Mediating Variable on the influence of Internal Control System on The Financial Statement Accountability: Evidence in Indonesia 地方政府绩效作为内部控制制度对财务报表问责制影响的中介变量:来自印度尼西亚的证据

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.5-8-2020.2301185

A. Bawono, Khadijah Arifin, H. Purbasari, A. Saputra

{"title":"The Local Government Performance as Mediating Variable on the influence of Internal Control System on The Financial Statement Accountability: Evidence in Indonesia","authors":"A. Bawono, Khadijah Arifin, H. Purbasari, A. Saputra","doi":"10.4108/eai.5-8-2020.2301185","DOIUrl":"https://doi.org/10.4108/eai.5-8-2020.2301185","url":null,"abstract":"This study aims to examine the effect of local government internal control systems on the local financial statements accountability by using local governments' performance as the mediating variable. The internal control system was used as the dependent variable while financial report accountability was used as the independent variable. The population of this study consists of all local governments throughout Java Island, which financial statements had been published as at December 31, 2015 and audited by the Indonesian Government Supreme Auditor. This study adopted purposive sampling method as a way for selecting samples which resulted a total of 108 local governments involved. The multiple regression analysis was used for testing the data involved. The findings show that by using government’s performance as the mediating variable resulted a more significant effect compared to the direct influence of internal control system to financial statement accountability.","PeriodicalId":331092,"journal":{"name":"Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127321723","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