Research of Accounting and Governance最新文献

The Influence of Management Control Systems on the Financial Performance of Hospitals 管理控制系统对医院财务绩效的影响

Research of Accounting and Governance Pub Date : 2023-10-17 DOI: 10.58777/rag.v2i1.51

Masagus Asaari, Suhirman Madjid

引用次数: 0

The Role of Government in Supervision of Protected Forests in Konawe District 政府在科纳威地区森林保护监督中的作用

Research of Accounting and Governance Pub Date : 2023-07-10 DOI: 10.58777/rag.v1i2.50

La Ode Sahili, Ayuningtiyas Putri Mumpuni Halim Asy'ary, Muhammad Fahrul

{"title":"The Role of Government in Supervision of Protected Forests in Konawe District","authors":"La Ode Sahili, Ayuningtiyas Putri Mumpuni Halim Asy'ary, Muhammad Fahrul","doi":"10.58777/rag.v1i2.50","DOIUrl":"https://doi.org/10.58777/rag.v1i2.50","url":null,"abstract":"This study aims to determine the role of forestry officials in monitoring the Protected forests in Konawe District and the factors that influence the role of forestry officials in monitoring the Protected forests in Konawe District. The informants in this study were employees at the UPTD KPH Unit Xiii Laiwoi Barat, Konawe Regency, 7 of whom were employees, heads of UPTD KPH Unit Xiii Laiwoi Barat Konawe Regency, community leaders, forest monitoring field officers, heads of forest protection and security and communities who have committed violations in protected forest areas. This research is descriptive qualitative. The type of data used is primary and secondary data. Data collection techniques by observing, studying documentation, and interviews. The results of this study are, 1) The role of the UPTD FLaiwoi Barat Konawe Regency in monitoring protected forests includes the roles of facilitators, regulators, dynamic actors, and coordinators that have been going well, 2) Factors influencing the Government in Controlling Protected Forests in Konawe Regency is the human resource factor as well as the regulatory factor","PeriodicalId":371077,"journal":{"name":"Research of Accounting and Governance","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115679137","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 Application of Tax Amnesty on Taxpayer Compliance 税收特赦适用对纳税人合规的影响

Research of Accounting and Governance Pub Date : 2023-07-10 DOI: 10.58777/rag.v1i2.49

S. Madjid, Masagus Asaari

引用次数: 0

Effect of Corporate Governance Implementation on Financial Performance 公司治理实施对财务绩效的影响

Research of Accounting and Governance Pub Date : 2023-07-10 DOI: 10.58777/rag.v1i2.59

Nila Mardiana, Hasim As’ari

{"title":"Effect of Corporate Governance Implementation on Financial Performance","authors":"Nila Mardiana, Hasim As’ari","doi":"10.58777/rag.v1i2.59","DOIUrl":"https://doi.org/10.58777/rag.v1i2.59","url":null,"abstract":"This study examined the impact of independent commissioners, institutional ownership, and managerial ownership on the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2022. Using a purposive sampling technique, 43 companies were selected. The findings revealed that independent commissioners had no significant effect on return on assets (ROA). Inadequate communication within larger boards hindered supervision, suggesting the importance of a well-coordinated independent board. The role of independent commissioners in monitoring management activities fell short of optimal performance, with companies meeting minimum requirements. Institutional ownership did not influence ROA, as institutional investors operated independently. Similarly, managerial ownership had no significant effect, indicating low ownership by managers in Indonesia. This implies that ownership information is not heavily considered in investment evaluations. In summary, the study highlights the limited impact of independent commissioners, institutional ownership, and managerial ownership on financial performance in the Indonesian mining sector. Effective communication and optimal governance structures are crucial for maximizing the benefits of independent boards, while ownership has minimal influence on financial performance in mining investments in Indonesia.","PeriodicalId":371077,"journal":{"name":"Research of Accounting and Governance","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127774076","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 Gender Differences, Locus of Control, and Seniority Auditor on Audit Judgment: Empirical Studies in East Jakarta Public Accounting Firms 性别差异、控制点和年资对审计判断的影响:东雅加达会计师事务所的实证研究

Research of Accounting and Governance Pub Date : 2023-07-10 DOI: 10.58777/rag.v1i2.48

Laura Asido Rohani Manurung, M. Hasbi

{"title":"The Effect of Gender Differences, Locus of Control, and Seniority Auditor on Audit Judgment: Empirical Studies in East Jakarta Public Accounting Firms","authors":"Laura Asido Rohani Manurung, M. Hasbi","doi":"10.58777/rag.v1i2.48","DOIUrl":"https://doi.org/10.58777/rag.v1i2.48","url":null,"abstract":"This study aims to examine the effect of Gender, Locus of Control, and Senior Auditor on Audit Judgment. The sample in this study were auditors who worked at the East Jakarta Regional Public Accounting Firm. This research is quantitative. This study used a questionnaire given or distributed directly by researchers to auditors who work in several East Jakarta KAPs by visiting the office. Data were analyzed using multiple regression. The results of this study indicate that 1) Gender has no effect on audit judgment, 2) Locus of Control has a positive influence on audit judgment, 3) Seniority Auditor has a positive influence on audit judgment, and 4) Gender, Locus of Control, and Seniority Auditor simultaneously affects the audit assessment. This research implies that it can be used as development materials and knowledge in accounting, especially in auditing, especially in the field of audit interest judgment. For the development of science, it is better to review an auditor's performance in making an audit judgment to identify new factors as possible influences on audit judgment.","PeriodicalId":371077,"journal":{"name":"Research of Accounting and Governance","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132679094","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 Professional Training, Job Market Considerations, and Work Environment on Accounting Students' Interest in Careers to be Public Accountants 专业培训、就业市场因素和工作环境对会计专业学生对会计师职业兴趣的影响

Research of Accounting and Governance Pub Date : 2023-07-08 DOI: 10.58777/rag.v1i2.47

Shindy Asri Oktaviani, Apry Linda Diana

{"title":"The Effect of Professional Training, Job Market Considerations, and Work Environment on Accounting Students' Interest in Careers to be Public Accountants","authors":"Shindy Asri Oktaviani, Apry Linda Diana","doi":"10.58777/rag.v1i2.47","DOIUrl":"https://doi.org/10.58777/rag.v1i2.47","url":null,"abstract":"Interest is one of the considerations for students in the career selection process. A person's interest can be seen from several internal and external factors. This study aimed to determine the effect of professional training, labor market considerations, and work environment on the interest of STEI Jakarta Accounting Students to become Public Accountants. The research method is a descriptive quantitative approach, measured using multiple linear regression-based methods processed with SPSS Version 26.00. The population in this study were undergraduate students majoring in Accounting STEI Jakarta class of 2018 semester eight, who had followed the Auditing 1 and Audit 2 courses. Using the Slovin formula, the number of samples was 75 respondents by determining the sample's criteria. The results showed that professional training had no significant effect on accounting students' interest in having a career as a public accountant. In comparison, the consideration of the labor market and work environment significantly affects the interest of accounting students in a career as a public accountant","PeriodicalId":371077,"journal":{"name":"Research of Accounting and Governance","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114400893","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 Influence of Corporate Social Responsibility (CSR) Disclosures, Accounting Conservatism, and Leverage on Earnings Response Coefficient (ERC) 企业社会责任披露、会计稳健性和杠杆对盈余反应系数的影响

Research of Accounting and Governance Pub Date : 2023-01-30 DOI: 10.58777/rag.v1i1.14

Nur Indriyani Aprilia, Sovi Ismawati Rahayu

引用次数: 0

Influence of Profitability, RETA, Liquidity, Leverage, Company Size, and Corporate Governance on Financial Distress 盈利能力、RETA、流动性、杠杆、公司规模和公司治理对财务困境的影响

Research of Accounting and Governance Pub Date : 2023-01-30 DOI: 10.58777/rag.v1i1.6

Nuraisya Arya Saputri, Pramana Ridha Santoso

引用次数: 0

Effect of Financial Performance and Company Size on Share Value 财务绩效和公司规模对股票价值的影响

Research of Accounting and Governance Pub Date : 2023-01-30 DOI: 10.58777/rag.v1i1.10

Dian Islamiyati, Faris Faruqi

引用次数: 0

The Effect of Operational Audit, Internal Control, Implementation of Marketing Strategy and Sales Accounting Information System on Sales Effectiveness 经营审计、内部控制、营销策略的实施和销售会计信息系统对销售效果的影响

Research of Accounting and Governance Pub Date : 2023-01-30 DOI: 10.58777/rag.v1i1.11

Purie Ayu Istiningdyah Rachman, Hadiati Fitri

引用次数: 1