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The Impact of Intellectual Capital Disclosure and Type of Ownership on Evaluation of a Company's Financial Performance after IPO 知识资本披露与所有权类型对上市后公司财务绩效评价的影响
AFRE Accounting and Financial Review Pub Date : 2022-03-20 DOI: 10.26905/afr.v5i1.7528
Dyah Arini Rudhiningtyas, Y. Soesetio, Chois Nuril Faizza
{"title":"The Impact of Intellectual Capital Disclosure and Type of Ownership on Evaluation of a Company's Financial Performance after IPO","authors":"Dyah Arini Rudhiningtyas, Y. Soesetio, Chois Nuril Faizza","doi":"10.26905/afr.v5i1.7528","DOIUrl":"https://doi.org/10.26905/afr.v5i1.7528","url":null,"abstract":"This study aims to determine the effect of Intellectual capital Disclosure (ICD) and the type of ownership on financial performance after the IPO in short and medium period. This study uses a quantitative approach and multiple regression analysis. Data was obtained from prospectuses and financial statements of companies that conducted IPOs on Indonesia Stock Exchange for the period 2000-2015. The population in this study was all companies that conducted initial public offerings from 2000 to 2015, as many as 316 companies and 234 companies were selected as samples using purposive sampling methods. The results showed that Intellectual Capital Disclosure had a significant positive effect on short-term (1-year) and medium-term (3-year) financial performance post-IPO, however, type of ownership has no effect on short or medium-term financial performance post-IPO. These results show that the degree of intelectual capital disclosure can control the company's performance for the better. This provides broad insights for decision makers.","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86807210","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
Perbandingan Tingkat Akurasi Model Prediksi Financial Distress pada Perusahaan Sektor Property dan Real Estate 比较金融部门房地产和房地产企业压力预测模型的准确性水平
AFRE Accounting and Financial Review Pub Date : 2022-03-20 DOI: 10.26905/afr.v5i1.7526
L. Mahastanti, A. Utami
{"title":"Perbandingan Tingkat Akurasi Model Prediksi Financial Distress pada Perusahaan Sektor Property dan Real Estate","authors":"L. Mahastanti, A. Utami","doi":"10.26905/afr.v5i1.7526","DOIUrl":"https://doi.org/10.26905/afr.v5i1.7526","url":null,"abstract":"This study aims to find the most accurate financial distress prediction model for use in the property and real estate sectors listed on the Indonesia Stock Exchange. The financial distress prediction models used in this study are the Altman model, the Springate model, the Zmijewski model, and the Grover model. The population in this study amounted to 79 of property and real estate sector companies listed on the IDX. There are 28 companies in this study that were used as research samples with a total of 112 observations for 4 periods. The sampling process used a purposive sampling technique. The data analysis method used is a different test using McNemar Test on SPSS version 26, the data from the model predictions are compares with sample category 1 (financial distress) and category 0 (non-financial distress). This study also uses robustness check to test the robustness of the first prediction results. The results showed that Grover model was the most accurate predictive model with an accuracy rate of 88 percent, then the Altman model at 76,8 percent, the Springate model at 55,3 percent, and the Zmijewski model at 68 percent.","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78523372","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 Liquidity, Solvability and Assets on the Profitability of Women Entrepreneurs 流动性、偿债能力和资产对女企业家盈利能力的影响
AFRE Accounting and Financial Review Pub Date : 2022-03-20 DOI: 10.26905/afr.v5i1.6940
R. Mustikowati, Hery Pratikto
{"title":"The Effect of Liquidity, Solvability and Assets on the Profitability of Women Entrepreneurs","authors":"R. Mustikowati, Hery Pratikto","doi":"10.26905/afr.v5i1.6940","DOIUrl":"https://doi.org/10.26905/afr.v5i1.6940","url":null,"abstract":"In recent years, several researchers have criticized the diversity of gender in influencing the financial performance of companies. Despite providing high benefits and variety in the field of entrepreneurship, female entrepreneurs continue to be seen as an insignificant factor in entrepreneurship due to the dominance of male entrepreneurs. The purpose of this study was to analyze the financial performance of SMEs in Malang Regency. Data were collected from 100 female entrepreneurs and analyzed using multiple linear regression. Data was collected by using a simple random sampling technique. The results showed that liquidity and solvency had no significant effect on the profitability of women entrepreneurs in Malang Regency, while assets had a significant influence on the profitability of women entrepreneurs in Malang Regency. This finding seeks to allocate sources of funds in order to carry out investment activities, provide liquid assets so that they do not lose if at any time they are disbursed, provide guarantees of their own capital to pay off long-term debts, utilize all assets owned in order to increase income.","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87859210","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
Analysis of Volatility Spillover in African Stock Markets: Evidence from Nigeria, Ghana, and South Africa 非洲股市波动溢出分析:来自尼日利亚、加纳和南非的证据
AFRE Accounting and Financial Review Pub Date : 2022-02-20 DOI: 10.26905/afr.v5i1.7547
P. Ali
{"title":"Analysis of Volatility Spillover in African Stock Markets: Evidence from Nigeria, Ghana, and South Africa","authors":"P. Ali","doi":"10.26905/afr.v5i1.7547","DOIUrl":"https://doi.org/10.26905/afr.v5i1.7547","url":null,"abstract":"The purpose of this paper was to analyze stock market return volatility spillover between in Sub-Sahara markets using Nigeria, Ghana and South Africa monthly data from January 2000 to December 2017. Preliminary analyses from descriptive statistics show that show mean monthly returns are positive for all the stock markets. Skewness coefficients show that the stock returns and interest rates distribution of all Sub-Sahara Africa stock markets are negatively skewed but inflation rate is positively skewed for Nigeria and South Africa, and flat for Ghana. Excess kurtoses are positive for all the stock markets and macroeconomic indicators, and Jarque-Bera statistics indicate the stock markets’ series and macroeconomic indicators are not normally distributed. The Unit roots tests results indicate that all the stock markets and macroeconomic indicators are first difference stationary. The results of multivariate BEKK-GARCH (1,1) model show evidence of volatility spillover in Sub-Sahara Africa stock markets. We therefore recommend amongst others that stock market authorities should formulate and implement policies that would mitigate any negative effect of stock return volatility on the wealth of retail investors so as to sustain investors’ confidence in the African stock markets. This will eliminate the destabilising impact on the investors’ confidence on the markets.","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74904848","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
Good Corporate Governance dan Kinerja BUMN dengan Penghindaran Pajak sebagai Pemoderasi 良好的公司治理和国有企业行为与逃税为基础
AFRE Accounting and Financial Review Pub Date : 2022-02-10 DOI: 10.26905/afr.v4i2.6689
Handy Deo Setiadi, S. Supatmi
{"title":"Good Corporate Governance dan Kinerja BUMN dengan Penghindaran Pajak sebagai Pemoderasi","authors":"Handy Deo Setiadi, S. Supatmi","doi":"10.26905/afr.v4i2.6689","DOIUrl":"https://doi.org/10.26905/afr.v4i2.6689","url":null,"abstract":"Privatization is one of the Government's efforts to obtain additional capital with one of This study aims to analyze the impact of GCG on company performance with tax avoidance as a moderation variable. The GCG indicators in this research are independent board of commissioners, institutional ownership, audit quality, and proportion of the number of audit committeeswhile company performance is proxied by return on assets. The sample in this research was 13 state-owned companies listed on the Indonesia Stock Exchange for 2016 to 2020. This research used cross-section weights methods for the hypothesis testing. The results of this research show that the audit quality and the proportion of the audit committee have a positive effect on the company's performance,while independent commissioners and institutional ownership have no effect on company performance. This study also finds that tax avoidance is proven only as a moderator by strengthening the positive influence of GCG as measured by institutional ownership on company performance.https://doi.org/10.26905/afr.v4i2.6689","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"39 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72391600","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
Mampukah Privatisasi Meningkatkan Efisiensi Perusahaan? Kajian Empiris pada BUMN Sektor Konstruksi 私有化能提高公司的效率吗?建筑业经验研究
AFRE Accounting and Financial Review Pub Date : 2022-02-07 DOI: 10.26905/afr.v4i2.6234
Mahruddin Harahap, Amzu Rifin, B. Sanim
{"title":"Mampukah Privatisasi Meningkatkan Efisiensi Perusahaan? Kajian Empiris pada BUMN Sektor Konstruksi","authors":"Mahruddin Harahap, Amzu Rifin, B. Sanim","doi":"10.26905/afr.v4i2.6234","DOIUrl":"https://doi.org/10.26905/afr.v4i2.6234","url":null,"abstract":"Privatization is one of the Government's efforts to obtain additional capital with one of the goals for the efficiency of BUMN. The efficiency of BUMN due to privatization needs to be studied through data processed using a statistical approach. Based on the results of the study, it can be seen that BUMN is relatively more efficient before privatization compared to after privatization, then it is found that from the tested variables, there are 3 factors that affect the efficiency of construction BUMN, namely total assets, economic growth and interest rate. Privatization has no effect on the efficiency of Construction SOEs. This shows that the privatization carried out has no effect on the company's performance. This can happen because the shares sold to the public are relatively small. The government is still dominant as a shareholder, so management control from the government is still dominant.DOI: https://doi.org/10.26905/afr.v4i2.6234","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75220122","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
Design of Web-Based Futsal Field Rental Accounting Information System in Village-Owned Enterprises 基于web的村级企业五人制场地租赁会计信息系统设计
AFRE Accounting and Financial Review Pub Date : 2021-12-20 DOI: 10.26905/afr.v4i2.5995
Hery Dwi Yulianto, L. Puspitawati, R. U. Mega
{"title":"Design of Web-Based Futsal Field Rental Accounting Information System in Village-Owned Enterprises","authors":"Hery Dwi Yulianto, L. Puspitawati, R. U. Mega","doi":"10.26905/afr.v4i2.5995","DOIUrl":"https://doi.org/10.26905/afr.v4i2.5995","url":null,"abstract":"The purpose of this research is to facilitate village-owned enterprises in developing newly initiated businesses, one of which is the rental of a futsal field. From the business process built, members, plan to accelerate the system by utilizing information system technology and comply with financial accounting standards for micro, small, and medium enterprises. To support the manufacture of this system, the method used is the prototype method with the stages of communication, planning, modelling, development, and deployment. Based on the research results by futsal field operators, the level of accounting knowledge is still low, especially accounting knowledge for micro, small and medium entities. To assist and facilitate operators in making financial reports according to standards, the development of a web-based futsal field rental application helps accelerate the business processes of Village-Owned Enterprises, digitally documenting processes, and making financial reports according to financial accounting standards for micro, small and medium enterprises.DOI: https://doi.org/10.26905/afr.v4i2.5995","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83372801","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
Risk Management Practices and Financial Performance: The Case of Banks in Sultanate of Oman 风险管理实践与财务绩效:以阿曼苏丹国银行为例
AFRE Accounting and Financial Review Pub Date : 2021-12-20 DOI: 10.26905/afr.v4i2.6312
E. Ahmed, Shima Hamdan AL Mamar, Ahad Said Al Ghassani
{"title":"Risk Management Practices and Financial Performance: The Case of Banks in Sultanate of Oman","authors":"E. Ahmed, Shima Hamdan AL Mamar, Ahad Said Al Ghassani","doi":"10.26905/afr.v4i2.6312","DOIUrl":"https://doi.org/10.26905/afr.v4i2.6312","url":null,"abstract":"The main objective of this project is to define the relationship between risk management practices and bank's financial performance. This is quantitative study, where the quantitative data was collected via secondary data. Data collection from the annual reports of banks in Muscat Securities Market (MSM).The Sample size of 8 banks. In this research, data collected is analyzed using Structural Equation Modelling (SEM) with Partial Least Square PLS Software. The findings revealed that risk management is positively meaningful while avoiding risk .The findings pointed that the risk management has significant with a ROA. This result indicates that management has a significant influence on banks performance (ROA). As well as, the findings found that the risk management insignificant with a (ROE)DOI:https://doi.org/10.26905/afr.v4i2.6312","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76064773","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: 38
Volatilitas Harga Emas dan Minyak pada Integrasi Pasar Modal Indonesia dengan Pasar Modal Asia 黄金和石油价格的波动将印尼资本市场与亚洲资本市场融合
AFRE Accounting and Financial Review Pub Date : 2021-12-20 DOI: 10.26905/afr.v4i2.6291
Sintikhe Mega Treisya, Robiyanto Robiyanto
{"title":"Volatilitas Harga Emas dan Minyak pada Integrasi Pasar Modal Indonesia dengan Pasar Modal Asia","authors":"Sintikhe Mega Treisya, Robiyanto Robiyanto","doi":"10.26905/afr.v4i2.6291","DOIUrl":"https://doi.org/10.26905/afr.v4i2.6291","url":null,"abstract":"Capital market integration can be influenced by various variables, such as the volatility of gold and oil prices. The purpose of this study is to analyze the volatility of gold and oil prices on the integration of the Indonesian capital market with the Asian capital market. This study uses secondary data on daily closing prices of gold and oil (West Texas Intermediate and Brent North Sea) along with the Indonesian capital markets (JKSE), Hong Kong (HSI), South Korea (KOSPI), India (NIFTY 50), China (SSEC), Singapore (STI) during the period January 2019 to October 2020. This study uses the DCC-GARCH method to see the dynamic correlation between the capital market, and the GARCH method to analyze the volatility of gold and oil prices on the integration of the Indonesian capital market with the Asian capital market. The results of the study show that there is a positive and negative dynamic correlation between the capital markets, thus proving that the movement of the Indonesian market with other markets tends to vary. The results show that only the volatility of Brent oil has a negative effect on the integration of the Indonesian capital market with the Asian capital market","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87986416","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
Accounting Information System: User Participation and Organizational Commitment 会计信息系统:用户参与与组织承诺
AFRE Accounting and Financial Review Pub Date : 2021-12-20 DOI: 10.26905/afr.v4i2.6001
S. D. Anggadini, D. A. W. Sya’roni, Sari Damayanti, N. P. Dewi
{"title":"Accounting Information System: User Participation and Organizational Commitment","authors":"S. D. Anggadini, D. A. W. Sya’roni, Sari Damayanti, N. P. Dewi","doi":"10.26905/afr.v4i2.6001","DOIUrl":"https://doi.org/10.26905/afr.v4i2.6001","url":null,"abstract":"User participation and organizational commitment are important things that can improve the performance of accounting information systems. This study aims to determine the effect of user participation and organizational commitment on the performance of accounting information systems. This study uses a quantitative approach with descriptive and verification analysis methods. The research was conducted by distributing questionnaires to employees of the accounting and systems division at Medco Energi Company with 45 respondents. The results of this study indicate that user participation and organizational commitment have a positive effect on the performance of accounting information systems. This research provides important information that no matter how well an accounting information system is implemented, it will not succeed without the support of user participation and organizational commitment.DOI: https://doi.org/10.26905/afr.v4i2.6001","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"63 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72475469","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
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