AJAR Asian Journal of Accounting Research最新文献_第5页

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, MOTIVASI KERJA, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL PADA OPD DI KABUPATEN BADUNG 预算参与、组织承诺、工作激励和领导风格对扫雷区OPD的管理绩效的影响

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-28 DOI: 10.51713/jarac.v4i1.69

I Gusti Ayu Ratih Utariani, I Gusti Agung Krisna Lestari, Sarita Vania Clarissa

{"title":"PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, MOTIVASI KERJA, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL PADA OPD DI KABUPATEN BADUNG","authors":"I Gusti Ayu Ratih Utariani, I Gusti Agung Krisna Lestari, Sarita Vania Clarissa","doi":"10.51713/jarac.v4i1.69","DOIUrl":"https://doi.org/10.51713/jarac.v4i1.69","url":null,"abstract":"This study aims to determine the effect of budgeting participation, organizational commitment, work motivation and leadership style on managerial performance. The population in this study were OPD employees in Badung Regency, with a sample of 81 people. The research method used in this study is quantitative research and for data analysis using multiple linear regression analysis. (2)organizational commitment has a significant positive effect on managerial performance, where the regression coefficient is 0.215 and sig 0.005. (3) work motivation has a significant positive effect on managerial performance, where the regression coefficient is 0.200 and sig is 0.001. (4) leadership style has a significant positive effect on managerial performance, where the regression coefficient is 0.449 and sig 0.014 (5) budgetary participation, organizational commitment, work motivation and leadership style have a positive and significant effect on managerial performance. The magnitude of the influence of independent variables on managerial performance is 65.8%. Suggestions that can be given by researchers are that OPD in Badung Regency in improving managerial performance should always pay attention to budgeting, organizational commitment, work motivation and leadership style","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"91 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79590839","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

PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP HASIL PENJUALAN PADA RUMAH MAKAN DI KECAMATAN KUTA SELATAN 生产成本和营销成本对南库塔区的食品销售结果的影响

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-28 DOI: 10.51713/jarac.v4i1.67

Oktavia Magdalena, Made Christin Dwitrayani, Made Yudi Darmita, B. Masalah, Marketing Mix

{"title":"PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP HASIL PENJUALAN PADA RUMAH MAKAN DI KECAMATAN KUTA SELATAN","authors":"Oktavia Magdalena, Made Christin Dwitrayani, Made Yudi Darmita, B. Masalah, Marketing Mix","doi":"10.51713/jarac.v4i1.67","DOIUrl":"https://doi.org/10.51713/jarac.v4i1.67","url":null,"abstract":"This research are focus to the product costs and marketing costs affects sales results from micro, small and medium enterprises in the field of feeding business specially in Bali. The type of data used is qualitative data on restaurants in South Kuta subdistrict, and quantitative data research by using survey method. Total of the population is 522 restaurants in South Kuta subdistrict and using purposive sampling to get 84 samples. Observation and questionnaires used to collect the primary and secondary data. The analytical tools used are data quality tests, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesy tests. The result of this research that product costs and marketing costs simultaneously influential to sales results on restaurants in South Kuta subdistrict. The first t tests results by looking to the significance value (0,003< 0,05) show that product costs positive effect to sales results on restaurants in South Kuta subdistrict. The second t tests results have significance value (0,000<0,05) show that marketing costs positive effect to sales results on restaurants in South Kuta subdistrict.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85934588","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

FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI BALI

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-28 DOI: 10.51713/jarac.v4i1.68

Meilyana Putri Setiawan, Komang Krishna Yogantara

引用次数: 0

PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 金融回报率对印尼证券交易所上市银行股票回报率的影响

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-28 DOI: 10.51713/jarac.v4i1.66

Putu Indah Devita Sari, Ni Nyoman Sri Rahayu Trisna Dewi, Ni Made Ernila Junipisa

引用次数: 1

Capturing the impact of accounting and regulatory variables on stock prices of banks – an empirical study of Indian banks in panel data modeling 捕捉会计和监管变量对银行股价的影响——面板数据建模中对印度银行的实证研究

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-27 DOI: 10.1108/ajar-11-2020-0110

Sudhi Sharma, Indira Bhardwaj, Kamal Kishore

{"title":"Capturing the impact of accounting and regulatory variables on stock prices of banks – an empirical study of Indian banks in panel data modeling","authors":"Sudhi Sharma, Indira Bhardwaj, Kamal Kishore","doi":"10.1108/ajar-11-2020-0110","DOIUrl":"https://doi.org/10.1108/ajar-11-2020-0110","url":null,"abstract":"PurposeAnalysts expect reduced bank earnings as a result of the impact of the increase in bad loans. Banks have strategically created high provision coverage ratios allocating large funds for possible deterioration in asset quality. Given the expected faster growth and recovery in the bank lending sector, investors have always been interested in banking stocks, despite the waves of non-performing assets (NPAs) and recessionary influences. Historical references reiterate that the banking stocks have been better performers in their returns compared to the capital markets.Design/methodology/approachThe study aims to examine the impact of key accounting variables on the stock prices of Indian banks in the panel data framework.FindingsThe current study explores the impact of accounting variables on the market prices of shares. After the study, it may be concluded that earning per share (EPS), return on equity (ROE), capital adequacy ratio (CAR) and net interest margin (NIM) have an incremental impact on the prices of banking stocks, and the current ratio (CR) and NPAs have a detrimental impact on them.Practical implicationsStudying their impact on stock prices is the most convenient fundamental analysis that could be conducted on the stock prices of the banks.Originality/valueTo provide insights into the association of the accounting and regulatory variables there is a severe limitation in the quantity of the literature available. This study has attempted to build a relationship between the accounting and regulatory variables and the stock prices of banking stocks, to help investors with some reliable methods to estimate the stock prices in the future.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45162421","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

Research on Intelligent Decision-Making of Asphalt Pavement Maintenance in Offshore Soft Soil Area 近海软土区沥青路面养护智能决策研究

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-23 DOI: 10.22158/jar.v7n1p1

Lixin Zhang, Zhanliang Liu

引用次数: 0

Professional shariah audit training via the e-learning approach during COVID-19: challenges and prospects 新冠肺炎期间通过电子学习方法进行的专业伊斯兰教审计培训：挑战和前景

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-21 DOI: 10.1108/ajar-12-2021-0284

M. Kamaruddin, M. Hanefah

{"title":"Professional shariah audit training via the e-learning approach during COVID-19: challenges and prospects","authors":"M. Kamaruddin, M. Hanefah","doi":"10.1108/ajar-12-2021-0284","DOIUrl":"https://doi.org/10.1108/ajar-12-2021-0284","url":null,"abstract":"PurposeThis study aims to explore and identify potential challenges and prospects for conducting the professional shariah audit training programme via an e-learning approach during coronavirus disease 2019 (COVID-19).Design/methodology/approachQuestionnaires were administered to 296 participants who were enrolled in the professional shariah audit training programme via e-learning during the COVID-19 pandemic outbreak in 2020. These participants were final-year students from selected Malaysian public universities.FindingsFindings show that several main challenges are faced in adopting an e-learning approach for conducting the professional shariah audit training programme such as the inability to do more hands-on, group and physical activities, different understandings based on academic backgrounds, difficulty in learning practical and technical topics, technical issues and problems during e-learning sessions. These lead to the unsuitability of conducting professional training via the e-learning approach. In terms of prospects of knowledge learnt via the e-learning approach, participants showed that they are able to master all six modules covered in the professional shariah audit training programme via the e-learning approach. These include (1) shariah principles; (2) shariah governance; (3) Islamic financial transactions; (4) shariah risk management; (5) shariah audit planning and programme; and (6) shariah audit fieldwork and communication.Practical implicationsBased on the findings, it is suggested to have more time spent and earlier preparation on the learning contents and sessions, more discussion on actual contents and practical exercises and competency of the trainers in delivering e-learning sessions.Originality/valueThis study is believed to be one among the pioneering studies on the potential challenges and prospects in adopting e-learning for conducting the professional shariah audit training programme due to COVID-19.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44653766","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

Earnings management contagion: evidence from institutional equivalence 盈余管理传染:来自制度对等的证据

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-13 DOI: 10.1108/ajar-06-2022-0180

Mani Bansal

{"title":"Earnings management contagion: evidence from institutional equivalence","authors":"Mani Bansal","doi":"10.1108/ajar-06-2022-0180","DOIUrl":"https://doi.org/10.1108/ajar-06-2022-0180","url":null,"abstract":"PurposeThe study aims to investigate how the presence and absence of institutional equivalents (interaction of industry peers and local peers) affect the earnings management practices of firms.Design/methodology/approachThe study uses discretionary accruals to operationalize earnings management. A sample of 18,744 Bombay Stock Exchange (BSE) listed firm years spanning over 12 financial years (March 2010–March 2021) has been considered and analyzed through panel data regression models.FindingsThe author’s results show that the earnings management practices of a firm's institutional equivalents and the firm's own earnings management are positively associated, implying that firms closely follow their institutional equivalents. This association is found to be more pronounced among focal firms when the difference between the earnings management levels of industry peers and local peers is greater. Further, the author find that large firms aggressively imitate their industry peers and local peers, whereas profitability does not influence their imitation behavior.Practical implicationsThe author’s findings have implications for understanding peer imitation processes, particularly when firms face increasingly multifaceted institutional environments. It suggests auditors and analysts take into account the earnings management practices of local and industry peers while analyzing the client's financial statements and making forecasts, respectively.Originality/valueThe study is among the pioneering attempts to explore the domain of earnings management from the lens of institutional equivalence and provides compelling evidence that the interaction of industry peers and local peers impacts the earnings management practices of firms.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45065510","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 impact of Covid-19 on the capital structure in emerging economies: evidence from India 新冠肺炎对新兴经济体资本结构的影响：来自印度的证据

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-05 DOI: 10.1108/ajar-05-2022-0144

N. Prakash, Aditya Maheshwari, Aparna Hawaldar

{"title":"The impact of Covid-19 on the capital structure in emerging economies: evidence from India","authors":"N. Prakash, Aditya Maheshwari, Aparna Hawaldar","doi":"10.1108/ajar-05-2022-0144","DOIUrl":"https://doi.org/10.1108/ajar-05-2022-0144","url":null,"abstract":"PurposeCapital structure is an important corporate financing decision, particularly for companies in emerging economies. This paper attempts to understand whether the pandemic had any significant impact on the capital structure of companies in emerging economies. India being a prominent emerging economy is an ideal candidate for the analysis.Design/methodology/approachThe study utilizes three leverage ratios in an extended market index, BSE500, for the period 2015–2021. The ratios considered are short-term leverage ratio (STLR), long-term leverage ratio (LTLR) and total leverage ratio (TLR). A dummy variable differentiates the pre-epidemic (2015–2019) and pandemic (2020–2021) period. Control variables are used to represent firm characteristics such as growth, tangibility, profit, size and liquidity. Dynamic panel data regression is employed to address endogeneity.FindingsThe findings point out that Covid-19 has had a significant, negative effect on LTLR, while the impact on STLR and TLR was insignificant. The findings indicate that companies based in a culturally risk-averse environment, such as India, would reduce the long-term debt to avoid bankruptcy in times of uncertainty.Research limitations/implicationsThe study covers the impact of the pandemic on Indian companies. Hence, generalization of the findings to global context might not be valid.Practical implicationsTo maintain economic growth in the post-crisis period, Indian policymakers should ensure accessibility to low-cost capital. The findings provide impetus to deepen the insignificant corporate bond market in India for future economic revival.Originality/valueDeveloping countries are struggling to revive the economies postpandemic. This is particularly true for Asian economies which are heavily reliant on banks for survival. This research finds evidence to utilize bond market as a source of raising capital for economic revival.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47323933","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

CEO masculinity and CSR disclosure: evidence from Indonesia CEO男子气概与企业社会责任披露：来自印度尼西亚的证据

AJAR Asian Journal of Accounting Research Pub Date : 2022-12-05 DOI: 10.1108/ajar-04-2022-0119

M. Nasih, N. Anridho, Nadia Klarita Rahayu, J. Nowland

引用次数: 2