Abacus-A Journal of Accounting Finance and Business Studies最新文献

{"title":"Analysis Of The Effectiveness Of Implementing Voluntary Disclosure Programs In Cicadas Bandung","authors":"Meilani Purwanti, Budi Luhung","doi":"10.47153/afs33.7342023","DOIUrl":"https://doi.org/10.47153/afs33.7342023","url":null,"abstract":"Taxpayer awareness and compliance in terms of tax payments are still low and on the other hand there are also several Indonesian assets that are outside the territory of the Unitary State of the Republic of Indonesia. The target of increasing state revenue every year causes the government to try to make new policies related to the Voluntary Disclosure Program (Tax Amnesty Volume II). The purpose of this study is to see, know and analyze the effectiveness of the implementation of the Voluntary Disclosure Program policy (Tax Amnesty Volume II) as stated in HPP Law Number 7 of 2021 at KPP Pratama Bandung Cicadas. \u0000This type of research is qualitative with a descriptive approach where the goal is to describe the situation systematically. Data analysis aims to simplify the results of data processing, making it easy to read and interpret. The data used are primary data with field study research techniques, namely interviews and documentation. \u0000The results of this study show that the effectiveness of the implementation of the Voluntary Disclosure Program (Tax Amnesty Volume II) runs well and effectively. This can be seen from the revenue that increased significantly by 130% in 2022 and the number of taxpayers who paid PPS of 807 WP, with the number of taxpayers who paid PPS effectively because considering its voluntary nature there is no target set. The Voluntary Disclosure Program (Tax Amnesty Volume II) is also based on clear legal protections so as to increase taxpayers' confidence in new regulations made by the government.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"49 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80954667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Valuation Implications of Mandatory CSR Expenditure in India","authors":"S. Bose, Peter M. Clarkson, G. Richardson","doi":"10.1111/abac.12299","DOIUrl":"https://doi.org/10.1111/abac.12299","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"14 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88539001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Why Do Analysts use a Zero Forecast for Other Comprehensive Income?","authors":"M. Wallis","doi":"10.1111/abac.12292","DOIUrl":"https://doi.org/10.1111/abac.12292","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"2 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75467544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analyst Research Activity During the\u0000 COVID\u0000 ‐19 Pandemic","authors":"Pawel Bilinski","doi":"10.1111/abac.12291","DOIUrl":"https://doi.org/10.1111/abac.12291","url":null,"abstract":"This paper documents that, in response to the COVID-19 pandemic, analysts increase their research activity and significantly revise their forecasts when compared to the pre-pandemic period. Uncertainty-adjusted forecast errors are either comparable or smaller during the pandemic compared to the pre-pandemic period. Investor attention and price reactions to analyst forecast revisions are higher during the pandemic and the effect is stronger in periods where investors actively search for information about firms. During the pandemic, investors value analyst price discovery role more than their role in interpreting public information. Jointly, the results suggest that analysts play an important information intermediation role during the COVID-19 pandemic. © 2023 The Author. Abacus published by John Wiley & Sons Australia, Ltd on behalf of Accounting Foundation, The University of Sydney.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"19 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81544976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels","authors":"Sarowar Hossain, J. Coulton, J. Wang","doi":"10.1111/abac.12289","DOIUrl":"https://doi.org/10.1111/abac.12289","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"43 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89555075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Board Connections and Dividend Policy","authors":"Kambar Farooq, Muhammad Azeem, C. Chui, J. Ruan","doi":"10.1111/abac.12290","DOIUrl":"https://doi.org/10.1111/abac.12290","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"14 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72867339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Dividend Policy and Profitability on Firm Value","authors":"Rizki Juliani Putri","doi":"10.47153/afs32.6622023","DOIUrl":"https://doi.org/10.47153/afs32.6622023","url":null,"abstract":"The purpose of this study is to compare Dividend Policy (DPR) and Profitability (ROE) with Firm Value in Manufacturing companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021. This research is quantitative and uses secondary data. The population of this study is Manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange from 2017-2021 using the purposive sampling method and a 5-year observation period totaling 101 samples. The data analysis used is multiple linear regression analysis. The results of this study conclude that partially Dividend Policy (DPR) has a significant negative effect on Firm Value (PBV) and Profitability (ROE) has a significant positive effect on Firm Value (PBV) of 18% and simultaneously Dividend Policy (DPR) and Profitability has a positive effect significant to Firm Value (PBV)","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"5 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85560272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An Evaluation of Contributions of Selected Organizational and Sociological Theories to Managerial Accounting Research","authors":"Robert Odek, J. Oluoch","doi":"10.47153/afs32.6372023","DOIUrl":"https://doi.org/10.47153/afs32.6372023","url":null,"abstract":"Purpose: The drive of this research work was to evaluate selected organizational and sociological theories in regard to their contribution in management accounting research with the object of recognizing the gaps and areas for further study. \u0000Methodology: The study applied integrative review/critical review approach by relying on previous publications of which 28 publications were included in the study. Content analysis was used in data analysis. \u0000Findings: Contingency theory has received wider acceptance in the field of managerial accounting research. Its application has since been evidenced based on its contingent propositions which include; technology, organization structure, and the general operating environment of the organization. However, other studies suggested that contingency method has the look of being persuasive but momentary fashion and it is principally deceptive. That is, the exact and appropriate contingent elements have remained unclarified and thus the essence of in-depth theoretical, and realistic, consideration. Thus it provides a limited insight to organizational contingent factors. Moreover, Institutional theory as much as criticized of being political; it enables the organization to view itself holistically both from the angle of the task environment (technology, firm structure and work environment) and the external environment (political influences, public expectations, professional perspectives) implying management accounting programs implemented by the firm has to be in line with the social expectations of the company external clients. Resource dependency theory have highlighted on the role of governmental language, predominantly in budgeting procedures. Labour process theory has contributed toward management accounting in the sense that with the quest to shift from the old age production system to the contemporary company production; corporations required to appropriate profits. This could only be supported through employment of trained executives with knowledge in managerial accounting and book keeping. However the model has been disparaged on the foundation that its promoters believed on the adoption of the scientific approach which is simply but one aspect of the organizational view. \u0000Implications: The findings from the many empirical studies reviewed herein are therefore helpful in addressing the research objectives with supremacy that no single revision had done. This literature review is an outstanding way to expose gaps where more research work is necessary, and also being dire component of spawning original theoretic outlines and construction of conceptual ideas. \u0000Value of the Study: It contributes to management accounting research by evaluating the theories. Besides, it helped to suggest areas for further research plus offering recommendations based on the findings. \u0000 ","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"18 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78808345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Profitability, Solvency, And Systematic Risk on Stock Returns with Moderating Variables by Audit Quality","authors":"Harsono Yoewono, Satish Verenathan","doi":"10.47153/afs32.6532023","DOIUrl":"https://doi.org/10.47153/afs32.6532023","url":null,"abstract":"Return is one of the factors that motivate investors to invest and is also a reward for the courage of investors to take risks on the investments made. Stock returns are influenced by three factors, namely internal factors, external factors and market factors. This study aims to determine the profitability, solvency, and systematic risk variables affect stock returns with moderating variables by audit quality. This study uses a quantitative approach. The population in this study is companies engaged in the mining sub-sector in Indonesia in 2011 – 2020 which are listed on the Indonesia Stock Exchange (IDX) or the Indonesia Stock Exchange (IDX). The results in this study are that profitability and solvency have an effect on stock returns, systematic risk has no effect on stock returns, while the audit quality variable as a moderating variable strengthens the return on equity, debt equity ratio and systematic risk variables on stock returns in mining sub-sector companies listed in Indonesia Stock Exchange 2011-2020 period.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"19 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91281141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact Of Covid-19 On Audit Quality And Procedures For External Auditors (Literature Review)","authors":"Luthfi Siti Nur Fadillah","doi":"10.47153/afs32.6382023","DOIUrl":"https://doi.org/10.47153/afs32.6382023","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000This study aims to determine the impact of the Covid-19 on the quality and audit procedures carried out by external auditors and how to find solutions to minimize the impact. The research method used is literature review, by tying to dissect information about how the impact of covid-19 on the quality and audit procedures carried out by external auditors. The results of this study identified the presence of covid-19 had an impact on the quality and audit procedures carried out. The results of several previous studies on this topic are still inconsistent, so that other studies are needed to expand the literature. \u0000 \u0000 \u0000 \u0000","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"54 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75625416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}