Asia-Pacific Management Accounting Journal最新文献

Is Environmental, Social and Governance (ESG) Disclosure Value Enhancing? Evidence from Top 100 Companies 环境、社会及管治(ESG)资讯披露是否有助提升价值?来自100强公司的证据

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-06

Raja Adzrin Raja Ahmad, Mas Ervina Samsuddin, Nurul Azlin Azmi, Norhidayah Abdullah

{"title":"Is Environmental, Social and Governance (ESG) Disclosure Value Enhancing? Evidence from Top 100 Companies","authors":"Raja Adzrin Raja Ahmad, Mas Ervina Samsuddin, Nurul Azlin Azmi, Norhidayah Abdullah","doi":"10.24191/apmaj.v18i2-06","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-06","url":null,"abstract":"Embracing environmental, social, and governance (ESG) megatrend among Malaysian firms is becoming crucial as ESG compliance and disclosure are still in the infancy stage, especially after the coronavirus disease (COVID-19) outbreak. Aligned with the government’s initiatives, this study examined the effects of ESG disclosure on firm performance. Using 180 firm-year observations from the top 100 firms listed on Bursa Malaysia from 2018 to 2021, we found that the ESG score boosted firm performance, as its disclosure attracted investor confidence and indirectly increased investment and firm performance. However, it was discovered that controversies provide a positive signal to investors in emerging countries as it improved their firm performance; further analysis was conducted to investigate which ESG pillars had a positive effect on the firm performance. The social pillar was associated with higher firm performance as it can influence workplace culture and indirectly increase firm performance. Contrasting findings were also found on the governance pillar on firm performance which indicated that governance did not improve firm performance directly, but good governance may contribute to better ESG investment and disclosure. Indirectly, it can improve firm performance. This study adds important evidence on the effects of ESG pillars and ESG controversies on firm performance. Keywords: Environmental Social Governance (ESG), firm performance, sustainability","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990834","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

Maintaining the Sustainability of the Regional Credit Guarantee Institution in Indonesia 保持印尼区域信用担保机构的可持续性

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-13

Ericke Fridatien, Grahita Chandrarin, Diana Zuhroh

{"title":"Maintaining the Sustainability of the Regional Credit Guarantee Institution in Indonesia","authors":"Ericke Fridatien, Grahita Chandrarin, Diana Zuhroh","doi":"10.24191/apmaj.v18i2-13","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-13","url":null,"abstract":"This study aimed to analyze the effect of internal and macroeconomic factors on the financial performance of Regional Credit Guarantee Institutions (PT. Jamkrida) in Indonesia. Internal factors included: guarantee risk, gearing ratio, liquidity, and asset management, while macroeconomic includes: gross domestic product and inflation. The population was PT. Jamkrida in Indonesia, which were 18 in total, of which 16 met the requirements as the sample. The type of data was secondary data sourced from the PT. Jamkrida’s Annual Financial Report with observations for 2014-2020. The data analysis technique used was multiple regression analysis. This result: internal and external factors affected financial performance PT. Jamkrida in Indonesia. This result also proved the important role of the local government in maintaining PT. Jamkrida's capital to ensure that bank loans to SMEs run well. This study contributes to the RBV theory by providing empirical evidence of the influence of internal resources and external conditions on PT. Jamkrida’s financial performance. But, this study has limitations as indicated by the results of an adjusted R square of 13.8%, so it is possible 86.2% of other variables can explain their effect on financial performance. Therefore, it offers opportunities to add other factor specifications, or other methods Keywords: guarantee risk, gearing ratio, liquidity, asset management, GDP, inflation, and financial performance","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135991019","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

Corporate Reporting, Corporate Governance Mechanisms and Tax Aggressiveness: Evidence from Indonesia 公司报告、公司治理机制与税收侵略性:来自印度尼西亚的证据

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-02

Ninuk Dewi Kesumaningrum, Imbarine Bujang, Ruhaini Muda, Norhayati Mohamed

{"title":"Corporate Reporting, Corporate Governance Mechanisms and Tax Aggressiveness: Evidence from Indonesia","authors":"Ninuk Dewi Kesumaningrum, Imbarine Bujang, Ruhaini Muda, Norhayati Mohamed","doi":"10.24191/apmaj.v18i2-02","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-02","url":null,"abstract":"This study aimed to empirically analyze the relationship between corporate reporting, both mandatory (financial reporting) and voluntary (Corporate Social Responsibility (CSR) disclosure) reporting, three corporate governance mechanisms (board size, independent board, and CEO duality), and tax aggressiveness in Indonesia. The study used a collected dataset of 121 public companies listed on the Indonesian stock exchange from 2016 to 2020. The data was collected from annual and sustainability reports published on the IDX and the company websites. The data was categorized based on classifications of non-financial industries because different characteristics and business cycles may influence tax aggressiveness decisions. Using the panel OLS approach, the research found that, in most industries, aggressive financial reporting positively relates, while CSR disclosures were negatively related to tax aggressiveness. The results also found that corporate governance mechanisms significantly related to tax aggressiveness in most industries. The findings suggest that board members, particularly independent boards with tax expertise and experience, can influence aggressive tax decisions. This study is the first to extract testing by industry classification, using mandatory financial reporting and voluntary CSR disclosures in Indonesia as indicators of corporate tax aggressiveness. The findings provide knowledge on company governance strategies to reduce aggressive tax actions. Keywords: aggressive financial reporting, corporate social responsibility, corporate governance mechanisms, tax aggressiveness","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990835","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

Management Incentives and Foreign Ownership Effect on Tax Avoidance with the Presence of Credit Risk 在信用风险存在的情况下，管理层激励与外资所有权对避税的影响

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-12

Vidiyanna Rizal Putri, Nor Balkish Zakaria, Jamaliah Said, Maz Ainy Abdul Azis, Mohammad Ravi Aditama Putra

{"title":"Management Incentives and Foreign Ownership Effect on Tax Avoidance with the Presence of Credit Risk","authors":"Vidiyanna Rizal Putri, Nor Balkish Zakaria, Jamaliah Said, Maz Ainy Abdul Azis, Mohammad Ravi Aditama Putra","doi":"10.24191/apmaj.v18i2-12","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-12","url":null,"abstract":"Avoiding taxes, combined with government underfunding, calls into question the fairness of the tax system. While tax planning is considered legal, tax avoidance is considered illegal. Legitimate tax avoidance may involve the use of financial tools and other arrangements to obtain a tax outcome that the government did not anticipate or plan. Taxation contributes significantly to national income, so it is critical to examine the impact of management incentives and foreign ownership on tax avoidance in Indonesian conventional banks listed on the Indonesia Stock Exchange (IDX) from 2015 to 2020. The study focused on banks with foreign ownership that did not experience losses during the study period. After analysing the data with the Eviews 12 programme, it was found that foreign ownership had a negative impact on tax avoidance, although management incentives had a positive result. Furthermore, credit ratings had significant interactions with foreign ownership and management incentives for tax avoidance. Keywords: tax avoidance, foreign ownership, management incentives, credit rating.","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135991014","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 Social Construction of Risk: Evidence from UK Banks 风险的社会建构:来自英国银行的证据

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-11

Dominic Roberts, Ekililu Salifu

引用次数: 0

Factors Impacting Professional Accounting Students' Satisfaction with Distance Learning: Evidence from a Malaysian Public University 影响专业会计学生远程学习满意度的因素:来自马来西亚公立大学的证据

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-08

Nazreen Sahol Hamid, Razana Juhaida Johari, Melissa Mam Yudi, Afizah Hashim, Norli Abd Talib, Sukirno Sukirno

{"title":"Factors Impacting Professional Accounting Students' Satisfaction with Distance Learning: Evidence from a Malaysian Public University","authors":"Nazreen Sahol Hamid, Razana Juhaida Johari, Melissa Mam Yudi, Afizah Hashim, Norli Abd Talib, Sukirno Sukirno","doi":"10.24191/apmaj.v18i2-08","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-08","url":null,"abstract":"Distance learning is a means for delivering teaching through the internet, with the use of various technologies and resources to provide material and engage students. This study examined students' perceptions of the opportunities and difficulties of distance learning, as well as their satisfaction with a distance learning experience. The data was gathered from a public university in Malaysia and analyzed using Partial Least Squares (PLS) structural equation modeling. The results revealed in terms of the students' perceived opportunities for distance learning, ICT skills and lifelong learning had a significant effect on how satisfied students are with distance learning, while the educational structure hadno significant effect. In terms of perceived challenges, students saw plagiarism and deviation from the primary goal as having a major impact on their satisfaction, but not the educational expenses. The findings aid institutions in providing better knowledge for the development of future distance learning programs for accounting qualification and provide a better understanding of the success of distance learning towards academic performance for students. Limitations and recommendations for future studies are also discussed. Keywords: distance learning, opportunities, challenges, satisfaction","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135991021","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 Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance 在通往可持续发展和治理专业资格的道路上授权卓越的意图

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-10

Azleen Ilias, Nasrudin Baidi, Fazlida Mohd Razali, Rahida Abdul Rahman

{"title":"The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance","authors":"Azleen Ilias, Nasrudin Baidi, Fazlida Mohd Razali, Rahida Abdul Rahman","doi":"10.24191/apmaj.v18i2-10","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-10","url":null,"abstract":"This study examined the influence of perceptions related to prestige/status, job security/stability, opportunity for advancement, program difficulty, and salary on the intention to pursue the Certified Internal Auditor (CIA) Qualification among students in public and private universities. Based on the Theory of Planned Behavior (TPB), this study employed collecting data using a questionnaire survey that consists of 243 Bachelor of Accounting students from 11 Malaysian higher learning institutions. The findings indicated that perceptions of prestige/status, opportunity for advancement, and program difficulty significantly impacted the intention to pursue the CIA Qualification. Participants display a positive perception of the credibility and reputation of the CIA exam and career. The findings offer insights for educators and practitioners to foster stronger collaborations between universities and the Institute of Internal Auditors Malaysia (IIAM), facilitating tailored curriculum and activities to promote long-term corporate sustainability. The results showed that having a professional qualification is critical for enabling individuals to succeed in sustainable governance and its ability to equip individuals to become successful change agents that aligned with the Sustainable Development Goal (SDG) 4. Keywords: intention, Certified internal auditor qualification, CIA, Malaysia, professional qualification, sustainability, Theory of Planned Behavior, SDG4","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990833","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

Unlocking Government Effectiveness: The Interplay of Bureaucratic Quality, Information Technology, Voice and Accountability 解锁政府效能:官僚质量、信息技术、话语权和问责制的相互作用

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-01

Darusalam Darusalam, Zuraidah Mohd Sanusi, Marijn Janssen

{"title":"Unlocking Government Effectiveness: The Interplay of Bureaucratic Quality, Information Technology, Voice and Accountability","authors":"Darusalam Darusalam, Zuraidah Mohd Sanusi, Marijn Janssen","doi":"10.24191/apmaj.v18i2-01","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-01","url":null,"abstract":"A high unemployment rate, poor quality service, rampant corruption cases and low economic growth characterise an ineffective government. In contrast, an effective government is a fundamental element of global economic development. The role of bureaucratic quality towards government effectiveness has generated a growing interest in the modern world. Bureaucratic quality evaluates public bureaucracy on transparency of political leaders and the letter of law to strictly agree with the rules. This study examined the role of bureaucratic quality on government effectiveness by examining the intervening effects of information technology and voice and accountability. We collected 25 years of data (1996 -2021) from eight ASEAN countries. Using the Generalised Method of Moments estimator, we estimated a panel data dependence model to overcome heterogeneity and endogeneity issues. The results showed that bureaucratic quality explained government effectiveness through the intervention of information technology and voice and accountability. This study contributes to how bureaucratic quality and the use of information technology can make government work better, but this can only be done fully if there are also ways for people to get involved and be held accountable. Keywords: bureaucratic quality, government effectiveness, information technology, voice and accountability","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135991017","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

Islamic Work Ethics, Good Corporate Governance Practices and Fraudulent Financial Statements 伊斯兰职业道德，良好的公司治理实践和虚假财务报表

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-04

Reskino Reskino, Intan Salwani Mohamed, Norazida Mohamed, Endah Sulistyowati

{"title":"Islamic Work Ethics, Good Corporate Governance Practices and Fraudulent Financial Statements","authors":"Reskino Reskino, Intan Salwani Mohamed, Norazida Mohamed, Endah Sulistyowati","doi":"10.24191/apmaj.v18i2-04","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-04","url":null,"abstract":"This study examined the effects of Islamic work ethics (IWE) and good corporate governance (GCG) on fraudulent financial statements (FFS) in Islamic financial institutions (IFIs). The study used a questionnaire survey to examine the relationship between IWE and GCG practises on FFS in IFIs. The finding revealed that IWE and GCG practices significantly influenced FFS through fraud prevention. This study gives banking and insurance professionals a practical grasp of the aspects to consider in the fight against fraud in financial statements. This is the first study that gives empirical evidence of the importance of Islamic work ethics in fraud prevention and its impact on FFS in IFIs in the context of Indonesia, the country with the highest Muslim population. This study suggests that policymakers and the financial services authorities should redouble their efforts to prevent fraudulent financial statements by instituting an effective anti-fraud strategy and integrating Sharia compliance auditing standards. These findings can also assist internal auditors around the globe in identifying the indicators that management may be considering FFS, thereby decreasing the likelihood of fraud occurring. Keywords: Islamic works ethics (IWE), good corporate governance (GCG) practices, fraud prevention, fraudulent financial statements (FFS), and Islamic financial institutions (IFIs)","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990836","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

Factors Influencing Tax Compliance Among Tiktok Users Engaged in E-Commerce Activities in Malaysia 影响马来西亚从事电子商务活动的抖音用户纳税的因素

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-09

Munawarah Mahran, Siti Fatimah Abdul Rashid, Rosiati Ramli, Norul Syuhada Abu Hassan

{"title":"Factors Influencing Tax Compliance Among Tiktok Users Engaged in E-Commerce Activities in Malaysia","authors":"Munawarah Mahran, Siti Fatimah Abdul Rashid, Rosiati Ramli, Norul Syuhada Abu Hassan","doi":"10.24191/apmaj.v18i2-09","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-09","url":null,"abstract":"The Covid-19 pandemic has catalysed the growth of e-commerce, including using social media platforms for business. However, the lack of a physical presence in e-commerce introduces tax issues, potentially risking tax revenue losses. This study aimed to understand tax compliance among e-commerce operators in Malaysia who use TikTok. It examined the level of tax compliance, awareness, knowledge, morale, and complexity among these operators and explored the relationship between these factors and tax compliance. Data were collected via an online questionnaire and analysed from 106 responses using SPSS. The results indicated that TikTok users demonstrated a high level of tax compliance, solid tax knowledge, and strong morale but displayed low levels of tax awareness and complexity. Tax knowledge and morale positively influenced tax compliance among TikTok e-commerce operators in Malaysia, while tax awareness and complexity did not significantly affect compliance. These findings aid in understanding the behaviour of e-commerce operators regarding tax compliance, thereby promoting tax compliance and minimising potential tax revenue losses for the government. Keywords: tax knowledge, tax morale, tax compliance, tax awareness, tax complexity","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135991015","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