Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)最新文献_第2页

The Role of Corporate Governance in Managing the Risk in Islamic Banks in Indonesia 公司治理在印尼伊斯兰银行风险管理中的作用

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.20

P. Nugraheni, Rifqi Muhammad

引用次数: 1

Firm’s Value: International Financial Reporting Standard Adoption, Concentrated Ownership and Investor Protection Issue: Data Asia 公司价值:采用国际财务报告准则、股权集中和投资者保护问题:数据亚洲

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.18

D. Susilawati

{"title":"Firm’s Value: International Financial Reporting Standard Adoption, Concentrated Ownership and Investor Protection Issue: Data Asia","authors":"D. Susilawati","doi":"10.2991/icaf-19.2019.18","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.18","url":null,"abstract":"A study of the relationship between ownership structure and firm’s value talks about the International Financial Reporting Standard (IFRS) adoption and Investor Protection. Some previous findings still had contradictory conclusion and mixed result. It indicates an opened question that need an empirical evidence. The objectives of this research were to examine the effect of concentrated ownership on International Financial Reporting Standard adoption and t the effect of concentrated ownership and investor protection on firm’s value in five Asian companies. The samples were taken from five Asian Countries: China, South Korea, Malaysia, Taiwan dan Thailand. The sample which is used in this research is consisting of 7.100 firm year observations. Asian countries were chosen because they have unique characteristics, such as emerging market, its ownership structure is more concentrated on family, and its board of governance is weak (Choi, 2003). Multiple Regression analysis was used for hypothesis testing. The results showed that concentrated ownership had a positive effect on the firm’s value. While concentrated ownership and International Financial Reporting Standard adoption had a positive effect on the firm’s value. On the other hand, investor protection had a negative effect on the firm’s value in a country with low iinvestor protection.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"1 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":"128754472","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 Effects of Government Characteristics, Complexity, Audit Findings, and Audit Opinions on the Level of Provincial Government Financial Statement Disclosures in Indonesia 政府特征、复杂性、审计发现和审计意见对印尼省政府财务报表披露水平的影响

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.14

I. Nazaruddin, Yuni Yanti Abi Sita

{"title":"The Effects of Government Characteristics, Complexity, Audit Findings, and Audit Opinions on the Level of Provincial Government Financial Statement Disclosures in Indonesia","authors":"I. Nazaruddin, Yuni Yanti Abi Sita","doi":"10.2991/icaf-19.2019.14","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.14","url":null,"abstract":"This research aims to analyze the effect of government characteristics, complexity, audit findings, and audit opinions on financial statement disclosures on the level of the provincial government in Indonesia. The government institutions were selected based on the following characteristics: the government age (how long it has been established), regional wealth, intergovernmental revenue, and leverage. The research employed functional differentiation. The total samples were 198 consisting of 33 provincial financial reports in Indonesia for six years. The samples were obtained using a purposive sampling method and processed using Eviews 7. The results showed that the government age, regional wealth, intergovernmental revenue, leverage, and the audit opinions had a significant positive effect on the level of government financial statement disclosures; while functional differentiation and audit findings did not affect the level of government financial statement disclosures. The average level of provincial government financial statement disclosures in Indonesia from 2012-2017 was 47%.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"71 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":"116545866","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 Concept of Just Price in Islam: The Philosophy of Pricing and Reasons for Applying It in Islamic Market Operation 伊斯兰的公平价格观念:定价哲学及其在伊斯兰市场运作中的应用理由

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.19

Kumara Adji Kusuma

引用次数: 4

The Effectiveness Of Productive Zakat Funds On The Development Of Micro-Businesses And The Welfare Of Zakat Recipient (Mustahiq) (A Case Study At Rumah Zakat, Dompet Dhuafa, And Lazismu In Yogyakarta City) 生产性天课基金对微型企业发展和天课接受者福利的影响(Mustahiq)(以日惹市Rumah Zakat、Dompet Dhuafa和Lazismu为例)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.23

S. Wibowo, Wijayanti Restuningsih

{"title":"The Effectiveness Of Productive Zakat Funds On The Development Of Micro-Businesses And The Welfare Of Zakat Recipient (Mustahiq) (A Case Study At Rumah Zakat, Dompet Dhuafa, And Lazismu In Yogyakarta City)","authors":"S. Wibowo, Wijayanti Restuningsih","doi":"10.2991/icaf-19.2019.23","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.23","url":null,"abstract":"Poverty is an important issue in Indonesia. Due to this matter, welfare becomes merely the hope of the nation and the people. In overcoming the problem of poverty, the micro-business sector is believed to be the right solution because it can absorb many workers with low and secondary education. However, the problem often faced by microbusiness actors is the difficulty in gaining access to capital and the lack of business mentoring process. Rumah Zakat and Dompet Dhuafa of Yogyakarta as part of the Amil Zakat Institutions (Lembaga Amil Zakat, abbreviated as LAZ) have a program that aims to provide assistance to micro-business actors to develop businesses. This program designs that with productive zakat funds, the profits of Mustahiq’s (zakat recipient) micro-business can experience an increase so that the welfare will also improve. This study was conducted with qualitative approach and through the techniques of interviews, documentation, observation, questionnaires, and literature studies. The results of this study indicate that there is a change in the level of consumption, business revenues, and Mustahiq's business profits after being given a productive zakat fund accompanied by a business mentoring process.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"18 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":"127161501","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: 3

The Effect of Corporate Social Responsibility on Management Compensation: Do Corporate Governance and Performance Matter? 企业社会责任对管理层薪酬的影响:公司治理与绩效是否重要?

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.7

Etik Kresnawati, Anang Alwy Shihab

引用次数: 0

User’s Perceived Usefulness, Quality and Ease of Use of Internet Financial Reporting (IFR) on Their Intention to Use IFR for Investment Decision Making 互联网财务报告(IFR)的使用者感知有用性、质量和易用性对其使用IFR进行投资决策的影响

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.12

Harjanti Widiastuti, S. Hayati

{"title":"User’s Perceived Usefulness, Quality and Ease of Use of Internet Financial Reporting (IFR) on Their Intention to Use IFR for Investment Decision Making","authors":"Harjanti Widiastuti, S. Hayati","doi":"10.2991/icaf-19.2019.12","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.12","url":null,"abstract":"This study aims to analyze and obtain evidence of the effect of user’s perceived usefulness, perceived quality and perceived ease of use of Internet financial reporting (IFR) on their intention to use IFR for investment decision making. The results of this study are expected to contribute to Indonesian listed company in general in order to provide better IFR in terms of usability, quality and ease of use for their users’, particularly investors for investment decision making purposes. Data used in this study is a primary data, collected from 80 investors in Yogyakarta as the respondents using questionnaire with convenience sampling as the sampling method. The result of this study indicates that perceived usefulness and perceived ease of use of IFR significantly influence the intention to use IFR for investment decision making, while perceived quality has no effect to the intention to use IFR for investment decision making. Keywords–user’s perception, perceived usefulness, perceived quality, perceived ease of use, Internet financial reporting, and technology acceptance model.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"21 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":"114192857","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

Analysis Of Financial Fraud Using The Fraud Diamond Model With Corporate Governance As The Moderating Variable 以公司治理为调节变量的舞弊钻石模型分析财务舞弊

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.27

Wahyu Manuhara Putra

{"title":"Analysis Of Financial Fraud Using The Fraud Diamond Model With Corporate Governance As The Moderating Variable","authors":"Wahyu Manuhara Putra","doi":"10.2991/icaf-19.2019.27","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.27","url":null,"abstract":"This research aims to analyze the factors that influence financial fraud. The basic theory used was Wolfe and Hermanson’s (2004)Fraud Diamond Model stating that the factors that influence financial fraud are Pressure, Opportunity, Rationalization, and Capability. The model was added with corporate governance as the main trigger for financial fraud as suggested by Gbegi, D.O and Adebisi, J. F. The research samples were manufacturing companies listed on the Indonesia Stock Exchange for the period of 2012-2014. The data used were secondary data from company annual reports. Hypothesis testing was performed by the partial least squares (PLS) method. The research results showed that external pressure and capability have effectson financial statement fraud.Financial stability, nature of industry, and rationalization have no effects on financial statement fraud. Subsequent test results verified that corporate governance has no effect on the fraud diamond model. It means that the relationship between the financial stability, nature of industry, external pressure, and capability variables and financial statement fraud is not moderated by corporate governance.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"24 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":"125423610","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: 3

Investment Decisions, Funding Decisions, Dividend, and Firm Value (Study of Companies Listed on the Indonesia Stock Exchange) 投资决策、融资决策、股息和公司价值(印尼证券交易所上市公司研究)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.11

F. Wahyuni, Hilma Tsani Amanati

{"title":"Investment Decisions, Funding Decisions, Dividend, and Firm Value (Study of Companies Listed on the Indonesia Stock Exchange)","authors":"F. Wahyuni, Hilma Tsani Amanati","doi":"10.2991/icaf-19.2019.11","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.11","url":null,"abstract":"This study aims to examine whether decisions made by managers will have an impact on the firm value. This is based on the ability of managers to reduce information asymmetry through reports provided to stakeholders. The independent variables used in this study are investment decisions, funding decisions, and dividends, while the dependent variable in this study is the value of the company. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2006-2016. The sample used must show that the company pays dividends for eleven consecutive years. Investment decisions are measured using market value to book ratio (MVA), funding decisions are measured using debt to equity ratio (DER), dividends are measured using dividend payout ratio (DPR) and company value is measured using price to book value (PBV). The results show that funding decisions have a positive and significant effect on firm value. This shows that stakeholders tend to see how the company allocates funds that have been processed, investors tend to prefer using internal funds in their funding decisions rather than external funding, and the right funding decisions will have an impact on the sustainability of the company. Dividends have a significant negative effect on firm value. This shows that stakeholders tend to disagree if the company pays dividends every year, because it will reduce the company's retained earnings to carry out the company's operations; they do not want the company's operations to be disrupted due to limited funding. Meanwhile, investment decisions have a negative and not significant effect on firm value. Keywords—Investment Decisions, Funding Decisions, Dividend, Firm Value.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"27 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":"124711656","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 Influence of Structure Ownership, Board Diversity, and Corporate Governance Perception Index (CGPI) Toward Environmental Disclosures and Environmental Performance as Moderating Variable (Empirical Study on Companies Registered in CGPI and PROPER of Year 2010-2016) 股权结构、董事会多样性和公司治理感知指数(CGPI)对环境披露和环境绩效的影响(2010-2016年CGPI和PROPER注册公司的实证研究)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.8

Evi Rahmawati, Dela Junita Siti Hutami

{"title":"The Influence of Structure Ownership, Board Diversity, and Corporate Governance Perception Index (CGPI) Toward Environmental Disclosures and Environmental Performance as Moderating Variable (Empirical Study on Companies Registered in CGPI and PROPER of Year 2010-2016)","authors":"Evi Rahmawati, Dela Junita Siti Hutami","doi":"10.2991/icaf-19.2019.8","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.8","url":null,"abstract":"This research examines the influences of government ownership, institutional ownership, public ownership, board gender, board education, and Corporate Governance Perception Index (CGPI) towards environmental disclosure, and environmental performance as moderating variable. The samples of this research consists of companies registered in CGPI and PROPER of year 2010-2016. The research results show that government ownership, institutional ownership, public ownership, and Corporate Governance Perception Index (CGPI) does not influence the environmental disclosure. Furthermore, both board gender and board education have negative influence towards environmental disclosures. Meanwhile, environmental performance does not moderate in relation between CGPI and environmental disclosure. Keyword: Government Ownership, Institutional Ownership, Public Ownership, Board Gender, Board Educational, Corporate Governance Perception Index (CGPI), Environmental Disclosure, Environmental Performance.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"44 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":"128252985","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