Australasian Accounting Business and Finance Journal最新文献_第7页

Consumption Patterns and Returns in the US DVD market 美国DVD市场的消费模式与回报

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i2.11

Yoong-Hon Lee, Ruth Lim Sheau Yen

引用次数: 0

The Relationship Between the Quality of Sustainability Reporting and Corporate Financial Performance: A Cross-Sectional and Longitudinal Study 可持续发展报告质量与公司财务绩效的关系:横断面与纵向研究

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i2.04

Sze Wing Amy Lee, Marcus Rodrigs, Thurai Murugan Nathan, Md. Abdur Rashid, Abdullah Al-Mamun

{"title":"The Relationship Between the Quality of Sustainability Reporting and Corporate Financial Performance: A Cross-Sectional and Longitudinal Study","authors":"Sze Wing Amy Lee, Marcus Rodrigs, Thurai Murugan Nathan, Md. Abdur Rashid, Abdullah Al-Mamun","doi":"10.14453/aabfj.v17i2.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.04","url":null,"abstract":"PurposeThe purpose of this paper is to examine the relationship between the quality of sustainability reports (QSR) and corporate financial performance (CFP). Since the global reporting initiative (GRI) reporting guideline is widely adopted by organizations over the world, the reporting organizations that report their corporate social responsibility (CSR) information under GRI reporting guidelines. Design/methodology/approach-In this study total of 6,519 samples are obtained from the GRI report list in the reporting period from the year 2009 to 2013 for analysis. Findings-The results demonstrate higher QSR results in better profitability and CFP but QSR exceeding a certain level in return increase the utilization of the firm’s resources and this leads to a decrease in overall profitability. Besides, the study proved that continuing investment in sustainability reporting and the decrease in a firm’s profitability affect the overall profitability – Returns on asset (ROA) and Returns on sales (ROS) of the organization. Originality/value-Provides the empirical study on the relationship between QSR and CFP based on the GRI report list in the reporting period from 2009 to 2013. JEL: M41, Q01, Q56","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76804617","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

Factors Influencing the Lao PDR Import Value of Processed Agricultural Products from Thailand during the Covid-19 Pandemic 新冠肺炎疫情期间影响老挝从泰国进口加工农产品价值的因素

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i3.10

Thanet Wattanakul, Malliga Sompholkrang, Tanawat Watchalaanun

{"title":"Factors Influencing the Lao PDR Import Value of Processed Agricultural Products from Thailand during the Covid-19 Pandemic","authors":"Thanet Wattanakul, Malliga Sompholkrang, Tanawat Watchalaanun","doi":"10.14453/aabfj.v17i3.10","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.10","url":null,"abstract":"This study investigates the impact of the Lao macroeconomic factors of real gross domestic product, the Openness Index, and the exchange rate between the Thai and Lao currencies on the Lao import value of agricultural processed products from Thailand. Using product classifications and data from the International Trade Centre, this research examined the total import value (IM) and value of the imported product categories of sugar (HS17), flour (HS19), miscellaneous edible preparations (HS21), beverages (HS22), and animal fodder (HS23) (as dependent variables). The analysis employed the Autoregressive Distributed Lag approach, and the Vector Error Correction Model was applied to analyze the level relationship and test causal relationships among variables by using quarterly time series data from Q1 2012 to Q3 2021. Results show long-run and short-run relationships between GDP and both IM and HS17, but only a long-run relationship with HS22 and a short-run effect on HS19. Following the effects of COVID-19, HS22 will be the fastest market to recover. GDP has the greatest effect on IM in the long run. Granger causality of real GDP was seen running to imports on IM, HS17, and HS19; Openness running to IM and HS19; and exchange rate running to HS17, HS19, HS21, and HS22, with only HS23 unaffected by any factor.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72800686","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

Towards a Conceptual Framework of IT Operating Model and its Implications for Emerging Practices in Information Technology 迈向资讯科技运作模式的概念架构及其对新兴资讯科技实务的启示

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.13

Durga Das Mishra, S. Bharathi

{"title":"Towards a Conceptual Framework of IT Operating Model and its Implications for Emerging Practices in Information Technology","authors":"Durga Das Mishra, S. Bharathi","doi":"10.14453/aabfj.v17i1.13","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.13","url":null,"abstract":"This paper is to establish a fit-for-purpose conceptual framework for the IT Operating model to handle emerging requirements in IT. Currently, there is no standard one size fits all kind of Operating Model. This paper brings a flexible IT Operating model to address emerging requirements. We examined today's various IT operating models suggested by Institutions and experts. Based on our study, we have proposed a conceptual framework for the IT Operating Model by carefully analysing the dimensions and mapping them to elements of IT Strategy and Operations discussed in this paper, giving an adaptive framework that can address various requirements. Our research shows a dearth of consistent framework and definition of an IT Operating Model. Hence, we see many facets of the operating model of organizations. Research, Advisory, and Consulting firms have given definitions and articulated the IT operating model to resolve this challenge. However, they need to be more consistent and address diverse requirements. This paper introduces a conceptual framework of the operating model to address the requirements of digital technology-related disruptions. This paper extends the existing body of knowledge around emerging IT Operating Models, and enhances it to create a conceptual framework. In doing this, we have also tried leveraging the existing knowledge body.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672268","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

A Vector Error Correction Model of Australian Coking Coal Exports 澳大利亚焦煤出口的矢量误差修正模型

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i3.07

M. Ali

引用次数: 0

Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics 实用主义与理想主义的会计师:从利科尔的解释学看职业道德

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i3.09

I. Dewa, Ayu Kristiantari, M. Sudarma, L. Purwanti, A. Djamhuri

{"title":"Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics","authors":"I. Dewa, Ayu Kristiantari, M. Sudarma, L. Purwanti, A. Djamhuri","doi":"10.14453/aabfj.v17i3.09","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.09","url":null,"abstract":"For the public accounting profession to remain viable, ethics is a crucial problem. This study aims to analyze professional ethics from a public accountant's viewpoint. In order to accomplish this, an approach based on Paul Ricoeur's hermeneutics is employed. According to Ricoeur, interpretation continues to be explained through conduct after understanding. The information was obtained through in-depth interviews with ten public accountants in Indonesia. Information about ethical transgressions will demonstrate consistency between public accountants' attitudes and actions. According to the study's findings, public accountants have various ethical perspectives. The idealist kind of public accountant views ethics as extending beyond compliance with the code of ethics and rules and grounds his behavior on the principles he believes in. The pragmatic type of public accountant limits ethics to compliance with the code of ethics and regulations. Different behaviors result from different understandings. While the idealistic public accountant can avoid unethical action, the pragmatic public accountant is easily drawn into it.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81406083","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

Analysis the Effect of Financial Statement Publication on the Stock Performance of PT Bank Syariah Indonesia Tbk. One Year after the Merger 财务报表公布对印尼伊斯兰银行Tbk股票业绩的影响分析。合并后一年

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-12-01 DOI: 10.33086/bfj.v7i2.2827

Wulansari Wulansari, Diaz Perdana

{"title":"Analysis the Effect of Financial Statement Publication on the Stock Performance of PT Bank Syariah Indonesia Tbk. One Year after the Merger","authors":"Wulansari Wulansari, Diaz Perdana","doi":"10.33086/bfj.v7i2.2827","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.2827","url":null,"abstract":"As the country with the world’s largest Muslim population, Indonesia has the potential to lead the Islamic finance industry. Increased public awareness of halal issues, as well as strong stakeholder support, are critical factors in the growth of Indonesia’s halal industry ecosystem. Islamic banks are included. BUMN Banks’ Sharia Banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah, are no exception, having merged on February 1, 2021. The goal of this study was to see what effect the publication of quarterly financial statements had on the performance of PT Bank Syariah Indonesia’s stock price up to a year after the merger. This study employs secondary data and documentation techniques, with the analysis time period being each quarter in the annual period of 10 days after reporting financial publication reports and 10 days before reporting financial publication reports. Stock prices from that time period, as well as several financial ratios from publicly available financial reports, were used as variables. To test the hypothesis itself, use a ratio scale and the comparative hypothesis method of two paired sample t-tests, as well as the Ryan-Joiner method to test for normality. If the significance value is 0.05 or greater, the data is said to be normally distributed. According to the results of the tests, there were significant differences in BRIS stock prices 10 days before and 10 days after the financial statements were published.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90819798","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 Company Size On Audit Delay: The Moderating Role Of Kap's Reputation 公司规模对审计延迟的影响:Kap声誉的调节作用

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-12-01 DOI: 10.33086/bfj.v7i2.3295

H. Khusnah, Agus Faisal, Mardiyah Anugraini, Firdeana Fitrotul Ula, Wahidatul Husnaini

{"title":"The Effect Of Company Size On Audit Delay: The Moderating Role Of Kap's Reputation","authors":"H. Khusnah, Agus Faisal, Mardiyah Anugraini, Firdeana Fitrotul Ula, Wahidatul Husnaini","doi":"10.33086/bfj.v7i2.3295","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.3295","url":null,"abstract":"Financial statements as a form of management's responsibility to investors. Financial reports are a medium of communication between management and parties outside the company. The relevance of the information communicated will be lost if there is a slight delay in submission, therefore financial statements must be presented on time. Financial reports that have been published on the IDX are financial statements that have been audited. Investors in the capital market need financial reports that are reliable, relevant, speedy and timely, easy to understand and can be used as comparisons. Financial performance is used by investors as a basis for making decisions to buy or sell stock assets owned by investors. This study aims to empirically examine the moderating effect of KAP size on the effect of firm size on audit delay of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses quantitative research and uses financial statement data for food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange from 2016-2021. The data analysis technique in this study used partial least squares (PLS). Based on the results of the study, shows that (1) Firm Size has a significant effect on Audit Delay. (2)KAP's reputation can moderate Company Size against Audit Delay","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72446025","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

STRATEGIC MARKETING IN CRISIS (COVID-19 PANDEMIC): A STUDY AT PRIMEBIZ HOTEL SURABAYA 危机中的战略营销(covid-19大流行):在泗水黄金商务酒店的一项研究

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-11-28 DOI: 10.33086/bfj.v7i2.3355

Mohammad Jamil Rizwan, G. Premananto

{"title":"STRATEGIC MARKETING IN CRISIS (COVID-19 PANDEMIC): A STUDY AT PRIMEBIZ HOTEL SURABAYA","authors":"Mohammad Jamil Rizwan, G. Premananto","doi":"10.33086/bfj.v7i2.3355","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.3355","url":null,"abstract":"COVID-19 pandemic has disrupted the global economy including the hotel industry locally and internationally. It has spread to practically every country in the world. While the survival of the hotel industry was at its stake, there was a need for research to know management's response to this crisis and opted strategies for survival. The purpose of this research is to design a marketing strategy at PrimeBiz Hotel Surabaya that deals with COVID-19. This research was conducted using a qualitative approach based on case studies. This study uses triangulation methods to validate and view from various perspectives. The data collection procedure used in this study was in-depth interviews. The findings of this study indicate that the economic crisis brought on by the coronavirus had an effect on the hotel in Indonesia. Overall, the key findings imply that the PrimeBiz hotel improved and adjusted its marketing mix in response to the issue. The Indonesian PrimeBiz hotel was required to alter its marketing mix as a result of the shift in consumer purchasing behavior, which was a significant factor. In order to prevent the virus from spreading, the Indonesian government and the Public Health Agency put in place measures like social exclusion, travel restrictions, and solid borders.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85623435","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

DETERMINANT EFFECT OT CASA AND NPM ON MARKET RATIO OF BANKS LISTED IN IDX casa和NPM对idx上市银行市场比率的决定效应

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2022-11-28 DOI: 10.33086/bfj.v7i2.3490

Jennifer, W. D. Radianto, Cliff Kohardinata

{"title":"DETERMINANT EFFECT OT CASA AND NPM ON MARKET RATIO OF BANKS LISTED IN IDX","authors":"Jennifer, W. D. Radianto, Cliff Kohardinata","doi":"10.33086/bfj.v7i2.3490","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.3490","url":null,"abstract":"Banks are intermediary firms that have an important function in society and countries. Banks’ existence drives the banking industry to increase its financial performance through market ratio growth. This research aims to analyze the influence of CASA and NPM on market ratio for banks listed in the IDX during the period of 2010-2020. The originality of this research is that it focuses on the influence of affordable funds and profitability on market ratio PBV in the banking sector. The research type used is quantitative method with multiple linear regression approach. Sampling techniques used is purposive sampling. The population is 43 banking firms listed in the IDX on December 2020. The sample used is 200 sample data from 21 banks in BUKU II until BUKU IV categories in Indonesia during 11 periods, from 2010-2020. Testing techniques used in this research are descriptive statistics, hypothesis test, and classic assumption test with robust standard error. The research variables consist of a dependent variable (PBV), independent variables (CASA, NPM), control variables (PER, DPR, ROE), and a dummy variable (SOE and private owned). The result of this research is that CASA and NPM have a positive and significant effect on PBV. Hopefully, this research can add consideration for banking management, financial supervisory agencies, investors, and the public about investment making decisions.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82190955","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