AFRE Accounting and Financial Review最新文献_第7页

Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan Perusahaan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan Covid-19大流行在公司财务报告和可持续性通过预测破产

AFRE Accounting and Financial Review Pub Date : 2020-12-20 DOI: 10.26905/afr.v3i2.5058

Shinta Budi Astuti

引用次数: 0

Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating 公司社会责任披露公司价值的可预测性

AFRE Accounting and Financial Review Pub Date : 2019-12-19 DOI: 10.26905/afr.v2i2.3261

I. Nuryana, Elisabet Bhebhe

引用次数: 6

Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi 对逃税的税收公正和歧视:个人纳税人的看法

AFRE Accounting and Financial Review Pub Date : 2019-08-08 DOI: 10.26905/AFR.V2I1.3008

Enggar Pratiwi, Ronny Prabowo

引用次数: 8

Risiko Spesifik Perusahaan: Pentingkah Agresivitas Pajak Bagi Investor? 公司的具体风险:税收优惠对投资者重要吗?

AFRE Accounting and Financial Review Pub Date : 2019-08-08 DOI: 10.26905/AFR.V2I1.3073

Yunita Kurniawati, Ika Risda Yunisaningrum, A. Kristanto

引用次数: 0

Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah 核查财务报表:小型和中型企业的资金获取与风险

AFRE Accounting and Financial Review Pub Date : 2019-08-08 DOI: 10.26905/AFR.V2I1.3009

Intan Restu Nurpramitha, Ronny Prabowo

引用次数: 1

Sensitivitas Makroekonomi dan Moneter Terhadap IHSG 宏观经济和货币对IHSG的敏感度

AFRE Accounting and Financial Review Pub Date : 2019-08-08 DOI: 10.26905/AFR.V2I1.3018

R. Pahlevi

{"title":"Sensitivitas Makroekonomi dan Moneter Terhadap IHSG","authors":"R. Pahlevi","doi":"10.26905/AFR.V2I1.3018","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3018","url":null,"abstract":"This study aims to examine the sensitivity of the dollar exchange rate of the dollar (USD), inflation rate, SBI and the money supply against the Composite Stock Price Index. The study sample used Monthly data in the period January 1, 2008 to January 1, 2018, which data was obtained from the monthly report of Bank Indonesia. The research method used is a quantitative approach, namely Error Correction Model (ECM) with E-Views software. The results showed that the dollar (USD) exchange rate was sensitive to the Composite Stock Price Index, SBI was not sensitive to the Composite Stock Price Index, the money supply was sensitive to the Composite Stock Price Index and the inflation rate was sensitive to the Composite Stock Price Index DOI: https://doi.org/10.26905/afr.v2i1.3018 This study aims to examine the sensitivity of the dollar exchange rate of the dollar (USD), inflation rate, SBI and the money supply against the Composite Stock Price Index. The study sample used Monthly data in the period January 1, 2008 to January 1, 2018, which data was obtained from the monthly report of Bank Indonesia. The research method used is a quantitative approach, namely Error Correction Model (ECM) with E-Views software. The results showed that the dollar (USD) exchange rate was sensitive to the Composite Stock Price Index, SBI was not sensitive to the Composite Stock Price Index, the money supply was sensitive to the Composite Stock Price Index and the inflation rate was sensitive to the Composite Stock Price Index","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"79 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84141536","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

Tax Avoidance Jangka Panjang di Indonesia

AFRE Accounting and Financial Review Pub Date : 2019-08-08 DOI: 10.26905/AFR.V2I1.3171

Herlan Herlan, Tryas Chasbiandani

引用次数: 2

Analysing Existence of Volatility Persistence in Sub-Sahara Africa Stock Markets 撒哈拉以南非洲股票市场波动性持续性存在分析

AFRE Accounting and Financial Review Pub Date : 2019-08-08 DOI: 10.26905/AFR.V2I1.3263

P. Ali

{"title":"Analysing Existence of Volatility Persistence in Sub-Sahara Africa Stock Markets","authors":"P. Ali","doi":"10.26905/AFR.V2I1.3263","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3263","url":null,"abstract":"The aim of this paper was to analyse volatility persistence in Sub-Sahara stock markets. The study concentrated on selected markets including Ghana, Nigeria and South Africa by analysing univariate GARCH (1,1) model using monthly data from January 2000 to December 2017. Estimates from descriptive statistics show that the mean monthly returns are positive for the Sub-Sahara stock markets, but the South Africa stock market generates more returns than Nigeria and Ghana within the study period. Skewness coefficients show that the stock returns distributions of the Sub-Sahara Africa stock markets are negatively skewed. Excess kurtosis is positive for all the stock markets returns. The Jarque-Bera statistics indicate the stock markets’ series are not normally distributed. Unit roots tests results indicate that the Sub-Sahara Africa stock markets series are integrated of order one. The results of the GARCH (1,1) model provide evidence to show that the Sub-Sahara Africa stock markets exhibit volatility clustering and persistence. The study therefore concludes that there is volatility persistence in Sub-Sahara Africa Stock Markets. The study therefore recommends that Sub-Sahara Africa portfolio managers watch movements in stock market volatility as part of their portfolio management strategy and formulate cushion policies to mitigate effects of volatility shocks. DOI: https://doi.org/10.26905/afr.v2i1.3263","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91277461","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

Implikasi Indikator Keuangan Terhadap Tax Avoidance 财务指标对Tax回避的影响

AFRE Accounting and Financial Review Pub Date : 2019-08-08 DOI: 10.26905/AFR.V2I1.3177

M. Novitasari, Siti Suharni

引用次数: 5

Integration of Information System Success Models to Explain End User Satisfaction of Debtor Information Systems 信息系统成功模型的整合，以解释债务人信息系统的最终用户满意度

AFRE Accounting and Financial Review Pub Date : 2019-08-08 DOI: 10.26905/AFR.V2I1.3260

L. Sugianto, A. Hartono, Novia Permatasari, Ika Farida Ulfah

{"title":"Integration of Information System Success Models to Explain End User Satisfaction of Debtor Information Systems","authors":"L. Sugianto, A. Hartono, Novia Permatasari, Ika Farida Ulfah","doi":"10.26905/AFR.V2I1.3260","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3260","url":null,"abstract":"Acceptance Models by Davis (1988). This study integrates the information system quality variable, information quality variable, and end-user satisfaction variable from Information System Success. The population in this study were all employees user SID of the financial institution, the samples were 166 employees of finance institution. The sampling technique was nonprobability sampling with purposive sampling. The type of data was primary data by the method of questionnaire data collection. This research uses Structural Equation Model to analysis the method and analysis tool used was PLS. The results of this study show that information system quality significantly affects the perceived usefulness, information system quality significantly affects the perceived ease of use, information quality significantly affects the perceived usefulness, information quality significantly affects the perceived ease of use, information quality significantly affects the end-user satisfaction, perceived ease of use significantly affects the perceived usefulness, perceived usefulness significant affects the end-user satisfaction, and perceived ease of use significantly affects the end-user satisfaction. But, the examine the information quality didn’t significantly affect end-user satisfaction. DOI: https://doi.org/10.26905/afr.v2i1.3260","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"77 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83133570","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