Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)最新文献

Earnings Management Through Classification Shifting: Evidence in Indonesia, Singapore, and Malaysia 通过分类转移的盈余管理:印度尼西亚、新加坡和马来西亚的证据

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.21

R. Saputra

引用次数: 0

The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017) 公司治理机制、盈利能力、杠杆率和盈余管理对税收侵略性的影响(2014-2017年印尼证券交易所矿业类上市公司的实证研究)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.3

Barbara Gunawan, Fatimah Kris Resitarini

{"title":"The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017)","authors":"Barbara Gunawan, Fatimah Kris Resitarini","doi":"10.2991/icaf-19.2019.3","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.3","url":null,"abstract":"--This study aims to analyze the effect of corporate governance mechanisms, profitability, leverage, and earnings management on tax aggressiveness. The problem concerns high tax aggressiveness carried out by mining sector companies. This is a case empirical study. The population of this study is all mining sector companies listed on the IDX, i.e. 41 companies in total. The sample consisted of 17 companies, which were selected using a non-probability sampling technique, i.e. purposive sampling, meaning that the sample used in this study meets several predetermined criteria. In this study, the years of observation were limited to 2014-2017. The analytical tool used was multiple linear regression analysis. The results of this study indicate that profitability has positive effect on tax aggressiveness, while the audit committee, independent commissioners, leverage, and earnings management have no effect on it. Keywords--Audit Committee, Independent Commissioner, Profitability, Leverage, Earnings Management, and Tax Aggressiveness.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125556662","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: 4

The Antecedents and Consequences of Accounting Information System Implementation: An Empirical Study on MSMEs in Semarang City 会计信息系统实施的前因后果:三宝垄市中小微企业实证研究

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.16

Andwiani Sinarasri, Zulaikha

引用次数: 3

Audit Quality: Re-Testing Auditor’s Competence, Professionalism and Working Experience at Public Accounting Firms in Yogyakarta 审计质量:日惹会计师事务所审计师能力、专业精神和工作经验的再测试

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.5

Dyah Ekaari Sekar Jatiningsih, A. Purwaningtyas

引用次数: 1

Analysis of The Effect of IFRS Convergence on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on Non-Financial Companies Listed on the Indonesian Stock Exchange Before and After IFRS) 以公司治理为调节变量的国际财务报告准则趋同对盈余管理的影响分析(基于国际财务报告准则实施前后印尼非金融上市公司的实证研究)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.9

Evi Rahmawati, Mia Setiawani Putri

引用次数: 1

The Effect of Rewards, Personal Costs, and The Whistleblowing System Toward Individual Intentions to Report Unethical Behaviors of Superiors 奖励、个人成本和举报制度对个人举报上级不道德行为意愿的影响

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.15

Ilham Maulana Saud, A. Fauzi

引用次数: 1

Bank Health Level Analysis Using CAMELS and RGEC Methods on PT Bank Panin Dubai Syariah Ltd. 基于camel和RGEC方法的迪拜伊斯兰银行银行健康水平分析

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.4

Barbara Gunawan, Khairunisa Maynora Arvianda

引用次数: 5

Effect Of Environmental Uncertainty, Accountability, External Pressure, Internal Control, And Management Commitments To The Implementation Of Transparency Of Financial Reporting (Empirical Study Of Regency And City Apparatus Organizations In Yogyakarta Special Region) 环境不确定性、问责制、外部压力、内部控制和管理层承诺对财务报告透明度实施的影响(日惹特区政府和城市机关组织的实证研究)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.6

Erni Suryandari Fathmaningrum, Giribimo Mukti

引用次数: 0

Determinants of Financial Statements Quality in Village Government 影响村级政府财务报表质量的因素

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.22

Rizal Yaya, Hikma Wahyuli

{"title":"Determinants of Financial Statements Quality in Village Government","authors":"Rizal Yaya, Hikma Wahyuli","doi":"10.2991/icaf-19.2019.22","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.22","url":null,"abstract":"This research aims at investigating determinants of financial statements quality in village government. They are accountability, transparency, human resource competence, regulation compliance and the use of information technology. The population of this research is all village government in Bantaeng Regency, South Sulawesi. The sample of this research involved 19 villages in Bantaeng Regency, with 68 respondents in total. Selected respondents are Head of Village, Village Secretaries, Village Treasurers, Village Supervisors and Financial Chiefs of Village Government. The data were collected through questionnaires and analyzed by using multiple linier regression analysis. The result shows that regulation compliance and the use of information technology have significant effect towards financial statement quality in village government. In contrast, accountability, transparency and human resource competence do not have significant effect toward the quality of village government financial statements. Keywords—Accountability, Transparency, Human Resource Competence, Regulation Compliance, Information Technology Usage, Financial Statement Quality","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127608018","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

The Correlation Between Human Resources, Information Technology Utilization, And Transparent And Accountable Financial Management: A Survey Of All Villages In Nanggulan Sub-District – Kulon Progo District -– Special Region Of Yogyakarta 人力资源、信息技术利用与透明负责的财务管理之间的关系:对日惹特区南古兰街道-库伦普罗戈区所有村庄的调查

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.25

Suryo Pratolo, B. Jatmiko, Misbahul Anwar, Wahyu Nur Layli, Tri Mulyani

{"title":"The Correlation Between Human Resources, Information Technology Utilization, And Transparent And Accountable Financial Management: A Survey Of All Villages In Nanggulan Sub-District – Kulon Progo District -– Special Region Of Yogyakarta","authors":"Suryo Pratolo, B. Jatmiko, Misbahul Anwar, Wahyu Nur Layli, Tri Mulyani","doi":"10.2991/icaf-19.2019.25","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.25","url":null,"abstract":"This study aimed to determine the correlation between human resources, information technology utilization, and transparent and accountable financial management in all villages of Nanggulan Sub-district, Kulon Progo District. The objects of this study were six villages in Nanggulan Subdistrict. While the respondents involved the financial manager of the village: the Head of Village, Village Secretary, Head of Affairs, and Head of Finance Affairs. This research used a survey method with the help of a questionnaire.SPSS was used to analyze the data using the Spearman rank correlation test. The results indicated that there was a relationship between human resources, information technology utilization, and transparent and accountable financial management. The correlation between human resources and accountable financial management were the strongest one because the knowledge, skills, attitudes, and systems to carry out the functions and authority already possessed by the village government apparatus.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132202244","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