AFRE Accounting and Financial Review最新文献_第8页

Contingent Fit-Misfit and Business Unit Performance (A Review Based on the Perspective of the Congruency Hypothesis) 偶然性匹配-错配与业务单位绩效(基于一致性假设的回顾)

AFRE Accounting and Financial Review Pub Date : 2019-08-08 DOI: 10.26905/AFR.V2I1.3170

Diana Zuhro

{"title":"Contingent Fit-Misfit and Business Unit Performance (A Review Based on the Perspective of the Congruency Hypothesis)","authors":"Diana Zuhro","doi":"10.26905/AFR.V2I1.3170","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3170","url":null,"abstract":"This study was designed to obtain the influence of contingent fit and misfit on business unit performances in the perspective of the congruency hypothesis. Fit is reached when the company implements a low-cost strategy, practices traditional management accounting and uses automation information technology. Conversely, the company implements differentiation strategy tend to practices strategic management accounting and enabler information technology. This study was a survey method using questionnaires, and regression was used to analyze the data. This study concluded that contingent fit has a positive influence on the performance of customer, internal process, and learning/growth for business units in Fit group. However, the influence of contingent misfit on the performance of financial, customer, internal process and learning/ growth was inconsistent. According to the Congruency Hypothesis, when the three subsystems are in fit, the configuration to be formed is a straight or almost straight line, which means, the level of elements in subsystems is equal. For these business units, the contingent fit has a positive influence on performance. Conversely, when the three elements are in misfit, the configuration to be formed is not a straight line. This study failed to prove the influence of contingent misfit on the performance of financial, customer, internal process and learning/growth. DOI: https://doi.org/10.26905/afr.v2i1.3170","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74386760","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 Tax Fairnesson Tax Compliance withTrust as an Intervening Variable 税收公平对税收遵从的影响——以信托为中介变量

AFRE Accounting and Financial Review Pub Date : 2018-12-25 DOI: 10.26905/AFR.V1I2.2372

Muslichah Muslichah, Vina Satya Graha

引用次数: 5

Asset Scale and Capital Structure on The Performance of Sharia Banks 资产规模和资本结构对伊斯兰银行绩效的影响

AFRE Accounting and Financial Review Pub Date : 2018-12-25 DOI: 10.26905/afr.v1i2.2789

R. Amelia, Cahaya Nugrahani

引用次数: 5

Dinamika Struktur Leverage dan Rating Obligasi Perusahaan yang Terdaftar Di Bursa Efek Indonesia 杠杆结构动力学与在印尼证券交易所注册的公司债券评级

AFRE Accounting and Financial Review Pub Date : 2018-12-25 DOI: 10.26905/afr.v1i2.2787

D. Ramdani, Chaidir . Iswanaji

引用次数: 1

Efisiensi Bank dalam Kelompok BUKU 4 di Indonesia: Pendekatan Data Envelopment Analysis

AFRE Accounting and Financial Review Pub Date : 2018-12-25 DOI: 10.26905/afr.v1i2.2409

Nurshadrina Kartika Sari, Nanda Widaninggar

引用次数: 9

Kebijakan Hutang, Ukuran Perusahaan dan Kinerja Keuangan Terhadap Nilai Perusahaan: Industri Perbankan di Indonesia 债务政策、公司规模和公司价值的财务表现:印尼银行业

AFRE Accounting and Financial Review Pub Date : 2018-12-25 DOI: 10.26905/afr.v1i2.2279

Sugeng Haryanto, Nabila Rahadian, Maria Fatima Ima Mbapa, Eka Nesty Rahayu, Khoiriyah Vivi Febriyanti

引用次数: 16

Determinants of Individual Investor Behaviour in Stock Investment Decisions 股票投资决策中个人投资者行为的决定因素

AFRE Accounting and Financial Review Pub Date : 2018-12-25 DOI: 10.26905/afr.v1i2.2427

R. Pahlevi, Indri Irma Oktaviani

{"title":"Determinants of Individual Investor Behaviour in Stock Investment Decisions","authors":"R. Pahlevi, Indri Irma Oktaviani","doi":"10.26905/afr.v1i2.2427","DOIUrl":"https://doi.org/10.26905/afr.v1i2.2427","url":null,"abstract":"The quality of individual investor behavior in making stock investment decisions is very important to be understood as a reference of the movement of the capital market. This research using descriptive analysis technique, and inferential analysis, using Structural Equation Model (SEM), using the help of software PLS (Partial Least Square). The population used in this study are individual investors (student in Yogyakarta area) who actively transact on the Indonesia Stock Exchange. The sample used in this research is the investor who is still a member of the Capital Market Study Group (KSPM) at several universities in Yogyakarta. Based on the result of the research, It can be concluded that the attitude, subjective norm, perception of behavior control, subjective norm, overconfidence, excessive optimism, herd behavior have positive effect on investors' intention in investing, and there is no influence between psychology of risk to investor attitude in investing. The quality of individual investor behavior in making stock investment decisions is very important to be understood as a reference of the movement of the capital market. This research using descriptive analysis technique, and inferential analysis, using Structural Equation Model (SEM), using the help of software PLS (Partial Least Square). The population used in this study are individual investors (student in Yogyakarta area) who actively transact on the Indonesia Stock Exchange. The sample used in this research is the investor who is still a member of the Capital Market Study Group (KSPM) at several universities in Yogyakarta. Based on the result of the research, It can be concluded that the attitude, subjective norm, perception of behavior control, subjective norm, overconfidence, excessive optimism, herd behavior have positive effect on investors' intention in investing, and there is no influence between the psychology of risk to investor attitude in investing. DOI: https://doi.org/10.26905/afr.v1i2.2427","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78479053","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: 22

Determinan Efisiensi Bank: Analisis Bank Di Indonesia

AFRE Accounting and Financial Review Pub Date : 2018-08-16 DOI: 10.26905/AFR.V1I1.2230

S. Haryanto

引用次数: 5

Stuktur Modal, Kinerja Perusahaan, dan Altman Z-Score Pengaruhnya Terhadap Ekspektasi Investor 资本结构、公司表现和阿特曼Z-Score对投资者的期望产生了影响

AFRE Accounting and Financial Review Pub Date : 2018-08-16 DOI: 10.26905/afr.v1i1.2285

Anton Ferry Ananda

{"title":"Stuktur Modal, Kinerja Perusahaan, dan Altman Z-Score Pengaruhnya Terhadap Ekspektasi Investor","authors":"Anton Ferry Ananda","doi":"10.26905/afr.v1i1.2285","DOIUrl":"https://doi.org/10.26905/afr.v1i1.2285","url":null,"abstract":"This study analyzes the influence of capital structure policy, Z Score company's performance against investor expectations. The study was conducted on the banking industry that went public on the IDX, the 2013-2014 research period. The sampling technique uses purposive sampling. The sample of research is 27 banks. The purpose of this research is to analyze the influence of capital structure policy, firm performance and Z Score proxy with Working Capital to Total Assets ratio, Retained Earnings Ratio to Total Assets, Ratio Earning Before Interest and Tax to Total Assets, Market Value of Equity to Book Value of Ratio Total Liability, the ratio of Sales to Total Assets to investor expectations in national banking. Analysis techniques used multiple linear regression. The research results show the policy of capital structure, company performance, Working Capital to Total Assets ratio, Retained Earnings Ratio to Total Assets, Market Value of Equity to Book Value of Total Liability ratio to investor's expectation. As for Z-score for Ratio Earning Before Interest and Tax to Total Assets and Sales to Total Assets ratio does not affect investors' expectations on national banking. DOI : https://doi.org/10.26905/afr.v1i1.2285","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"134 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80034940","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

Mampukah Good Corporate Governance dan Risiko Kredit Sebagai Prediktor Financial Distress?

AFRE Accounting and Financial Review Pub Date : 2018-08-16 DOI: 10.26905/afr.v1i1.2291

E. L. Putri, S. Haryanto, R. M. Firdaus

{"title":"Mampukah Good Corporate Governance dan Risiko Kredit Sebagai Prediktor Financial Distress?","authors":"E. L. Putri, S. Haryanto, R. M. Firdaus","doi":"10.26905/afr.v1i1.2291","DOIUrl":"https://doi.org/10.26905/afr.v1i1.2291","url":null,"abstract":"This study aims to predict financial distress at Bank foreign exchange (BUSN) by using GCG analysis, credit risk, profitability, capital adequacy ratio and bank size. GCG, credit risk, and profitability. The population in this research is 35 BUSN of foreign exchange registered in Bank Indonesia. Sampling technique used purposive sampling. The sample size is 17 banks. Data analysis technique using linear regression. This research performs 4 regression test that is in BUSN of foreign exchange for all condition, financial distress condition, grey area condition, and condition of non-financial distress. The results of this study indicate that GCG and credit risk have no effect on financial pressure for all conditions, financial distress condition, grey area condition, and non-financial distress condition. Profitability affects financial difficulties for all conditions, grey area conditions and non-financial distress conditions. CAR affects financial difficulties for all conditions, grey area conditions and non-financial pressure conditions. Profitability and CAR have no effect on financial difficulties for grey area conditions. The size of the bank affects financial difficulties in all conditions and greys, whereas in the financial distress position the size of the bank does not affect financial distress. DOI : https://doi.org/10.26905/afr.v1i1.2291","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76682939","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: 10