Oblik i finansi最新文献

{"title":"The Effect of Work from Home, Work-Life Balance, and Job Satisfaction on Employee Performance","authors":"Radian Nugraha, Christian Wiradendi Wolor, C. Yohana","doi":"10.33146/2307-9878-2022-1(95)-103-112","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-103-112","url":null,"abstract":"Employee performance is often used as a benchmark for a company's success. Employee performance is particularly important in socio-economic crises, such as the COVID-19 pandemic, when habitual working conditions change and are limited. This study aims to examine the effect of work from home, work-life balance and job satisfaction on employee performance of employees. The number of respondents in this study was 141 respondents. All respondents were employees of PT X company who were selected by a simple random sampling method. This research uses a quantitative approach: the data for analyze the relationship between variables expressed by numbers or a numerical scale. Research data was obtained from the results of filling out the questionnaire. The questionnaire developed consisted of 37 statements: 11 statements for the employee performance variable, 7 statements for the work from home variable, 8 statements for the work-life balance variable, and 11 statements for the job satisfaction variable. The research data was analyzed using Structural Equation Modeling with the help of the AMOS version 23 program. The results of this study show that work from home has a positive and significant effect on work-life balance, job satisfaction and employee performance. Work-life balance also positively and significantly impacts employee performance, while job satisfaction does not affect employee performance.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72509098","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}

{"title":"Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia","authors":"Firda Nur Fauzia, Sri Pujiningsih, Makaryanawati Makaryanawati","doi":"10.33146/2307-9878-2022-4(98)-13-22","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-13-22","url":null,"abstract":"Accounting fraud is the intentional manipulation of accounting data to create a false appearance of corporate financial health or obtain personal benefits. If problems like this occur continuously, it will cause fraud that is detrimental to many parties. Therefore, efforts to minimize fraud need to do an in-depth analysis of the causes of fraud. One of them is analyzing the tendency of public accountant fraud through the fraud hexagon perspective. Georgios L. Vousinas developed the fraud hexagon in 2019. The fraud hexagon explains that fraud can occur due to six factors, namely, 1) pressure, 2) opportunity, 3) rationalization, 4) capability, 5) arrogance and 6) collusion. This theoretical concept is the basis of this research. This research aims to obtain empirical evidence regarding the influence of the fraud hexagon factor on the tendency of public accountant fraud accompanied by a moderating variable of professional ethics. The questionnaire method was used to collect data for analysis. The sample in this study is all public accountants working at public accounting firms registered with the Indonesian Ministry of Finance (Kementerian Keuangan) in 2022. The total sample is 107 respondents. To analyze data Moderated Regression Analysis (MRA) was used. The results of this study are pressure, rationalization, opportunity, capability, and arrogance do not affect public accountant fraud tendencies. Collusion is a factor that influences the tendency of public accountants to commit fraud. The ethics of the accounting profession do not moderate the hexagon fraud factor's effect on public accountants' tendency to commit fraud. Other related parties can use the results of this study to prevent public accountant fraud through policies related to collusive practices because only collusion increases the desire of public accountants to commit fraud.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"434 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80110413","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}

{"title":"Improvement of State Financial Control: Praxeological Approach","authors":"S. Bardash","doi":"10.33146/2307-9878-2022-3(97)-38-45","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-38-45","url":null,"abstract":"The full-fledged functioning of the economy of Ukraine in wartime is one of the most challenging tasks of the state government, which cannot be fulfilled without external financial assistance. During the six months of the war, Ukraine attracted more than UAH 800 billion to finance the state budget, more than half of which was loans and grants from foreign partners. Taking into account the need for further financial assistance and the society's request for effective use of the received funds, the issue of improving the effectiveness of state financial control in Ukraine is urgent. The purpose of the article is to determine the list and content of the principles of state financial control as a praxeological component of ensuring the effectiveness of the functioning of state financial control bodies. In practice, state financial control does not perform a preventive function because the number of detected financial violations tends to increase. This indicates the absence of requirements for strict compliance with financial discipline and sometimes irresponsibility for the facts of its violation. The insufficient development of the praxeological component of state financial control (in particular, the lack of an agreed position among scientists regarding the composition and content of its principles, the absence or declarative regulation of their content in normative legal acts that determine the principles of state financial control, as well as regulate the functionality of its main subjects) negatively affects the effectiveness of state financial control. To create prerequisites for increasing the effectiveness of state financial control, principles of a system-forming nature, as well as principles of organization and implementation of control measures, are proposed. The temporary centralization is proposed as an additional measure to improve state financial control. It will consist of creating a state control body that will perform a coordinating function in matters of planning control measures.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73791987","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}

{"title":"Improving the Evaluation of the Management System's Effectiveness Based on Integrated Reporting","authors":"P. Sabluk, M. Prodanchuk, N. Shevchuk","doi":"10.33146/2307-9878-2022-2(96)-33-42","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-33-42","url":null,"abstract":"The article aims to develop theoretical and methodical principles for evaluating the management system's effectiveness based on integrated reporting. A comprehensive approach to assessing the management of the efficiency of agricultural enterprises based on integrated reporting was proposed. It was determined that integrated reporting becomes a motivating factor in forming an information base focused on management requests to justify and make management decisions. The system of key indicators of the evaluation of the management of efficiency of the agricultural enterprises' activity was considered. In particular, these are the following indicators: the indicator of the growth of market value; evaluation of the efficiency of the managed subsystem; profitability of production capital of an agricultural enterprise; expected damage assessment indicator; evaluation of the impact of strategic change; enterprise profit; the value of the production potential of agricultural land in rural areas of the respective administrative-territorial entities which should be defined as the total rental income for certain types of agricultural land. A holistic model for evaluating the efficiency of the agricultural enterprises' activity based on integrated reporting data was proposed. Using this model based on the analysis of the system of key performance indicators will bring the management process of agricultural enterprises to a new level, which will provide management with a means of monitoring the main business activities. As a result, there will be an opportunity to identify weaknesses and strengths of the management system using financial and non-financial indicators following the information of the integrated report. A matrix of expected results from introducing a mechanism for evaluating the management system's effectiveness based on integrated reporting was developed.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88814322","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}

{"title":"Does Dividend Policy Mediate the Relationship Between Financial Performance and Company Value?","authors":"Steward Gani, R. R. Ginting, Enda Novianty Simorangkir","doi":"10.33146/2307-9878-2022-4(98)-89-100","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-89-100","url":null,"abstract":"The impact of financial performance and dividend policy on company value is the subject of numerous studies in corporate finance, although the findings are still conflicting. Therefore, this study aims to analyze factors affecting the company values of manufacturing companies listed on the Indonesia Stock Exchange. The sample of this study is 31 manufacturing companies that were listed on the Indonesian Stock Exchange (IDX) in 2016-2020. This study uses quantitative secondary data, particularly financial reports published by manufacturing companies on the Indonesian Stock Exchange (IDX) website (https://www.idx.co.id/). Structural Equation Modeling with Partial Least Square (SEM-PLS) is the analytical model used in this study. The independent variables in this study are Liquidity (X1) (represented by the Current Ratio (CR)), Leverage (X2) (represented by the Debt to Equity Ratio (DER)), and Profitability (X3) (represented by the Return on Assets (ROA)). The dependent variable in this study is Company Value (Y), represented by the Price-to-Book Value (PBV). The mediating variable in this study is Dividend Policy (Z), represented by the Dividend Payout Ratio (DPR). The results show that liquidity does not affect company value; profitability and leverage have effects on company value with a positive direction; dividend policy does not affect company value; liquidity, leverage, and profitability do not affect dividend policy, and the relationship between liquidity, leverage, and profitability and company value cannot be mediated by dividend policy. This study contributes to the literature by giving a deeper understanding of factors affecting company value. Companies should optimize leverage and maximize profitability to maximize company value.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89862525","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}

{"title":"The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable","authors":"C. Cindy, R. R. Ginting","doi":"10.33146/2307-9878-2022-4(98)-131-138","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-131-138","url":null,"abstract":"Beliefs about the rationality of economic agents and the predominantly controlling nature of tax policy may lead to the opinion that companies a priori do not want to pay taxes and are interested in keeping most of the income for themselves. Numerous studies show that many factors influence the tax behavior of companies. This study analyzes the effect of sales growth, profitability, and leverage on tax avoidance with firm size as moderating variable. In this study, the researchers use an Effective Tax Rate (ETR), whereas previous studies used Cash Effective Tax Rate (CETR) as an indicator for measuring tax avoidance. The object of research is service companies in the infrastructure, utilities, and transportation sectors listed on Indonesia Stock Exchange from 2016 to 2020. Tax avoidance is represented by the Effective Tax Rate (ETR) and is the dependent variable. Sales growth is calculated by comparing current sales with previous years' sales. Profitability is measured as Return on Assets (ROA). Leverage is measured as Debt-to-Equity Ratio (DER). Firm size (SIZE) is measured by the natural logarithm of total assets and is moderating variable. This study uses quantitative secondary data from the financial reports of service companies in the infrastructure, utilities, and transportation sectors listed on the Indonesian Stock Exchange for 2016-2020. Company reports are downloaded from https://idx.co.id/ or the official company website. The data were analyzed using descriptive statistics and Partial Least Square (PLS) method. This study contributes to the literature by giving a deeper understanding of factors affecting tax avoidance and showing that sales growth, profitability, and leverage affect the company's tendency to carry out tax avoidance. The results of this study will be helpful for tax authorities who carry out tax audits of service companies engaged in the infrastructure, utilities, and transportation sectors. The tax authorities should also pay attention to the firm size, which can influence a company to practice tax avoidance.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"114 Suppl 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83140652","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}

{"title":"Fixation of Direct Damage to Agrarian Business due to War, Based on the Accountant’s Professional Judgment","authors":"V. Zhuk, Yevheniia Popko, S. Ostapchuk","doi":"10.33146/2307-9878-2022-2(96)-15-21","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-15-21","url":null,"abstract":"Agricultural business is based on using components of the natural environment (agricultural land, biological assets, water resources) and fixed assets (farm buildings, agricultural machinery and others). The damage caused to these facilities is direct damage to agricultural enterprises, so it should be recorded as a force majeure factor affecting economic activity. Documenting business transactions at the enterprise is the responsibility of the accountant. Therefore, among the management staff, he is able based on his professional judgment, to carefully record the direct damage caused to agricultural enterprises due to armed aggression. The purpose of the article is to develop organizational and methodical support for fixing the direct damage caused to agricultural enterprises due to the armed aggression of the Russian Federation based on the professional judgment of the accountant. In Ukraine, to fix the direct material damage to businesses, several state resources have been launched. Submission of information to these databases requires from the accounting service of the agricultural enterprise: conducting an inventory with mandatory video and photo recording to establish the facts of loss, damage, theft, damage or destruction of property of the agricultural enterprise due to hostilities in Ukraine; determining the amount of damage from theft, shortage, destruction (damage) of property. The article reveals the methods of these procedures and presents the algorithm for downloading the collected data to the database of the project “Russia will pay” (https://damaged.in.ua).","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84199830","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}

{"title":"Motivating Unrewarded Task Performance: The Dual Effects of Incentives and an Organizational Value Statement in a Discretionary Task Setting","authors":"Kazeem O. Akinyele, V. Arnold, S. Sutton","doi":"10.1111/acfi.12870","DOIUrl":"https://doi.org/10.1111/acfi.12870","url":null,"abstract":"Contemporary management accounting research increasingly recognizes the interactive nature of management controls when considered as a package such that informal controls may either sustain or circumvent formal controls. The complexity of these packages of controls is heightened in multiple task settings which are increasingly the norm. Firms develop formal controls, often in the form of incentive contracts, to motivate employees to exert effort on certain tasks that are objectively specifiable and measurable, and to align employees’ interests with those of the organization. Nonetheless, incentive contracts rarely govern all of the employees’ responsibilities as management often cannot foresee all important tasks and effort on some tasks may be difficult or very expensive to measure. Extant research suggests informal controls, implicit structures adopted by management to align employees’ actions with organizational goals, also play an important and complementary role in motivating employee effort. Informal controls that are congruent with formal controls can effectively integrate with financial incentives in a multitask setting to achieve performance objectives, however, informal controls that are not in alignment on a given task may impede the viability of formal controls (Kachelmeier et al., CAR, 2016; Akinyele et al., BRIA, 2020). Frequently, formal controls actually create disincentives for employees to complete discretionary tasks that contribute in aggregate to the efficient and effective functioning of an organization (Organ et al., Organizational Citizenship, 2005). The purpose of this study is to examine how the presence of a value statement (an informal control) alters the effect of differing financial incentives (a formal control) in an environment consisting of both rewarded and unrewarded tasks. Results show that under fixed pay, the presence of a value statement motivates performance on important but unrewarded discretionary tasks. Conversely, under piece-rate compensation, value statements negatively influence performance on unrewarded discretionary tasks. In contemporary work environments where such discretionary tasks are common and important to organizational effectiveness, these results suggest that informal controls can have an important role in performance outcomes.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43424809","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}

{"title":"Investor feedback: impact on analyst biases and investor critical evaluation","authors":"Nigel J. Barradale, Thomas Plenborg, Simone Staehr","doi":"10.1111/ACFI.12806","DOIUrl":"https://doi.org/10.1111/ACFI.12806","url":null,"abstract":"","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/ACFI.12806","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47018215","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}

{"title":"How does independent directors’ reputation influence pay‐for‐performance? Evidence from China","authors":"Haiyan Yang, D. Yao, Xin Qu","doi":"10.1111/ACFI.12815","DOIUrl":"https://doi.org/10.1111/ACFI.12815","url":null,"abstract":"We examine the impact of independent directors’ reputations on executive pay-performance sensitivity. Using hand-collected data from listed Chinese companies from 2012 to 2017, we find a positive association between independent directors’ reputations and pay-performance sensitivity that is more pronounced in companies with less concentrated ownership. Further, the results show that reputable directors have a stronger influence on pay-performance sensitivity when they sit on a remuneration committee, are in state-owned enterprises, and are in companies with higher agency costs. Our results highlight the monitoring role of reputable independent directors in setting effective executive compensation contracts.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/ACFI.12815","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42113394","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}