Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)最新文献_第3页

The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017) 欺诈五角大楼理论与财务困境对印尼银行业虚假财务报告检测的分析(2012-2017年印尼证券交易所上市银行公司的实证研究)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.10

Evy Rahman Utami, Nandya Octanti Pusparini

引用次数: 17

The Effect of Activity, Firm Growth, and Intellectual Capital to Predict Financial Distress (An Empirical Study on Companies Listed in the Indonesia Stock Exchange and Malaysia Stock Exchange in 2015-2017) 企业活动、企业成长和智力资本对财务危机预测的影响(2015-2017年印尼和马来西亚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-19.2019.13

I. Nazaruddin, Ryan Ananda Daulay

引用次数: 2

Constructing the Supervision Model in Sharia Cooperative Entities 伊斯兰教合作实体监管模式的构建

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.1

A. Abdurahim, H. Sofyani

引用次数: 0

Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management 委员会，审计委员会，性别，机构所有权和盈余管理

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.17

Metta Kusumaningtyas, A. Chariri, E. Yuyetta

引用次数: 4

The Influence Of Performance Of Local Government, Financial Management, The System Of Internal Control, Implementation Of Government Accounting Standards, Parliamentary Supervision, And Organizational Culture Implementation Of Good Governance (Empirical Study On The Regional Organization Bantul) 地方政府绩效、财务管理、内部控制制度、政府会计准则实施、议会监督、善治的组织文化实施的影响(基于区域组织班图尔的实证研究)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI: 10.2991/icaf-19.2019.28

S. Wibowo, Firdiani Meitia Indeswari

{"title":"The Influence Of Performance Of Local Government, Financial Management, The System Of Internal Control, Implementation Of Government Accounting Standards, Parliamentary Supervision, And Organizational Culture Implementation Of Good Governance (Empirical Study On The Regional Organization Bantul)","authors":"S. Wibowo, Firdiani Meitia Indeswari","doi":"10.2991/icaf-19.2019.28","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.28","url":null,"abstract":"This research aimed to analyze the Influence of Performance of the apparatus of Local Government, Regional Financial Management, The System of Internal Control, Implementation of Government Accounting Standards, Parliamentary Supervision, and Organizational Culture Implementation of Good Governance. The subject in this research is the head of Bantul District Regional Work Units (OPD). This research sampled 36 respondents selected using purposive sampling with criteria: only the head of the Regional Work Units (OPD). From the total of 38 questionnaires were distributed 36 were returned, and were examined using linear regression models. The analytical tool used is SPSS 15. Analysis results show that the performance of the apparatus of local government, regional financial management, implementation of government accounting sistems, and parliamentary supervision have a positive effect on the implementation of good governance. Meanwhile, the system of internal control and organizational culture have no effect on implementation of good governance.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"112 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":"116678644","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

Application of Government Accounting Standards, Financial Statements Reporting, and Accessibility of Regional Finance Against Accountability for Regional Financial Management (Survey of All SKPDs of Kulon Progo Regency Government) 政府会计准则的应用、财务报表报告、区域财务可及性与区域财务管理问责(对库仑自治区政府所有skpd的调查)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-04-01 DOI: 10.2991/icaf-19.2019.2

B. Jatmiko, Nano Prawoto, Rini Puji Astuti, Ristandi Nuhnita Sari, Kholifah Fil Ardhi

{"title":"Application of Government Accounting Standards, Financial Statements Reporting, and Accessibility of Regional Finance Against Accountability for Regional Financial Management (Survey of All SKPDs of Kulon Progo Regency Government)","authors":"B. Jatmiko, Nano Prawoto, Rini Puji Astuti, Ristandi Nuhnita Sari, Kholifah Fil Ardhi","doi":"10.2991/icaf-19.2019.2","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.2","url":null,"abstract":"The objectives of this study are: (1). To test and prove the influence of the application of government accounting standards (SAP), financial reposting, and financial accessibility on accountability in regional financial management. The research method was conducted using surveys, with the subjects in this study being employees who were in the SKPDs of the Kulon Progo Regency Government. The sampling technique, using purposive sampling, is applied by taking samples from populations based on certain criteria. These criteria are based on the judgment or certain quota. The number of samples is 30 SKPDs. The results are (1) The application of government accounting standards (SAP) has a positive effect on the accountability of regional financial management; (2) The presentation of regional financial statements has a positive effect on the accountability of regional financial management; (3) Accessibility of regional financial reports has a positive effect on accountability in regional financial management.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129385667","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: 6

The Influence Of Participation In Budget Preparation And Uncertainty Of Environment Towards Managerial Performance Of Village Government Through Organizational Commitment As Moderating Variable (Empirical Study in Bantul Regency) 以组织承诺为调节变量的预算参与和环境不确定性对村政府管理绩效的影响(基于班图尔县的实证研究)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-02-23 DOI: 10.2991/icaf-19.2019.26

Suryo Pratolo, Muhamad Fandi Indra Santo Simali

{"title":"The Influence Of Participation In Budget Preparation And Uncertainty Of Environment Towards Managerial Performance Of Village Government Through Organizational Commitment As Moderating Variable (Empirical Study in Bantul Regency)","authors":"Suryo Pratolo, Muhamad Fandi Indra Santo Simali","doi":"10.2991/icaf-19.2019.26","DOIUrl":"https://doi.org/10.2991/icaf-19.2019.26","url":null,"abstract":"This study aims to determine the influence of participation in budget \u0000preparation and uncertainty of environment through organizational commitment \u0000as moderating to managerial performance of Village Government in Bantul \u0000Regency, Special Region of Yogyakarta. This study uses purposive sampling \u0000method with the criteria of villages receiving the highest and lowest village funds \u0000for each sub-district. The total sample in this study was 136 apparatus of Village \u0000government in the Bantul Regency area. The type of data used is primary data. \u0000The results shows that participation in budget preparation positively influenced \u0000managerial performance of Village Government, uncertainty of environment \u0000negatively influenced managerial performance of Village Government, \u0000organizational commitment does not succeed in moderating the influenced of \u0000participation in budget preparation and uncertainty of environment to managerial \u0000performance of Village Government.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117052441","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