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The Impact of Inflation and Exchange Rates on Generating Power of Cash in Egypt (Panel Data Analysis) 通货膨胀和汇率对埃及现金发电能力的影响(面板数据分析)
Journal of accounting research, organization and economics Pub Date : 2023-08-31 DOI: 10.24815/jaroe.v6i2.32069
May Mahmoud Elewa, Yasmin Abdel aal Mahmoud Abdel aal, Nevin Hussein Mohamed Mahmoud
{"title":"The Impact of Inflation and Exchange Rates on Generating Power of Cash in Egypt (Panel Data Analysis)","authors":"May Mahmoud Elewa, Yasmin Abdel aal Mahmoud Abdel aal, Nevin Hussein Mohamed Mahmoud","doi":"10.24815/jaroe.v6i2.32069","DOIUrl":"https://doi.org/10.24815/jaroe.v6i2.32069","url":null,"abstract":"Objective –The objective is to study the effect of the sharp change in currency exchange rate EXR and inflation on generating power of cash GPC in light of Egyptian Accounting standards EAS in the progressing Egyptian industry setting.Methodology –The methodology consists of careful examination of the numerical evidence and analysis of the changes in the relevant accounting standards and regulations. The study used numerical data from 38 non-financial firms for 5 years corresponding to 190 firm year observations during 2017-2021. The study applies the panel data method. The designated sample of firms are listed on the EGX 100, have yearly financial statements, have not discontinued during the study period, run in cash, the currency is recorded in the Egyptian pound, and have complete data. The study applies multiple regressions. It applied fixed effects, random effects, and pooled models. The study includes the dependent variables of the generating power of cash GPC. The study also includes the independent variables; exchange rates EXR and inflation rates.Results –Findings indicate a significant relationship among; inflation, EXR andGPC. Findings offer new perceptions for investors and policy makers concerned with EXR and inflation.Research limitations/implications –Much of the information is available. However, the time span of the study allows for tracking the impact of inflation and change in EXR on firm GPC.Novelty/Originality –The originality lies in setting an accounting standard for inflation tailored for the Egyptian business environment that adapts the available accounting information to the current economic situation.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990847","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
Risk Committee and Risk Disclosure Quality: Evidence from Listed Insurance Firms in Nigeria 风险委员会与风险披露质量:来自尼日利亚上市保险公司的证据
Journal of accounting research, organization and economics Pub Date : 2023-08-31 DOI: 10.24815/jaroe.v6i2.32169
Najib Abbas Wada, Naja'atu Bala Rabiu, Kabiru Isa Dandago
{"title":"Risk Committee and Risk Disclosure Quality: Evidence from Listed Insurance Firms in Nigeria","authors":"Najib Abbas Wada, Naja'atu Bala Rabiu, Kabiru Isa Dandago","doi":"10.24815/jaroe.v6i2.32169","DOIUrl":"https://doi.org/10.24815/jaroe.v6i2.32169","url":null,"abstract":"Objective –This study investigated the impact of risk committee characteristics on the risk disclosure quality (RDQ) of listed insurance firms in Nigeria from 2011-2021.Design/Methodology –Data for the research was generated from the annual reports and financial statements of seventeen listed insurance firms sampled out of a population of twenty-one. The study employed descriptive summary statistics, correlation analysis, regression analysis and factor analysis to analyze the data gathered.Results –Using factor analysis, it was found that Risk Disclosure Quantity (RDQUANT) has the highest eigenvalue, making it the composite quality of the risk disclosure of listed insurance firms and denoting that the RDQ of insurance firms is best measured by the RDQUANT. Using GLS regression, it was found that Risk Committee Size (RCS) and Risk Committee Meeting (RCM) have a significant positive impact on the RDQ of Listed Insurance firms in Nigeria. Contrary, Risk Committee Executive Presence (RCEXP) has an insignificant negative impact on the RDQ of the listed insurance firms.Research limitations/implications –This result influences the efforts of regulatory authorities in their attempt to develop resilient corporate governance codes that guarantee qualitative risk disclosures. The study recommends that regulatory authorities in the Nigerian insurance industry should mandate the establishment of large risk committees and set higher thresholds for committee meetings over and above the traditional quarterly meeting. The risk committee should be composed of a lower number of executive directors.Novelty/Originality –The originality of this study lies in the usage of factor analysis to determine the best measure of risk disclosure quality in Nigeria. In addition, this is the first study of its kind to determine the impact of risk committee attributes on risk disclosure quality in the Nigerian Insurance industry.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990312","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
Profitability and Leverage: Different Effects of Negative Profits? 盈利能力与杠杆:负利润的不同影响?
Journal of accounting research, organization and economics Pub Date : 2023-08-31 DOI: 10.24815/jaroe.v6i2.31825
Iswadi Bensaadi, Adnan Adnan, Wahyuddin Albra
{"title":"Profitability and Leverage: Different Effects of Negative Profits?","authors":"Iswadi Bensaadi, Adnan Adnan, Wahyuddin Albra","doi":"10.24815/jaroe.v6i2.31825","DOIUrl":"https://doi.org/10.24815/jaroe.v6i2.31825","url":null,"abstract":"Objective – This study aims to examine the effect of profitability on leverage in firms with negative profits and the sensitivity of the COVID-19 pandemic in explaining the effect of profitability on leverage.Design/Methodology –This study uses unbalanced panel data for 660 firm-year observations over 4 (four) years from 2018 to 2021 on non-financial service firms. Two-stage least square regression was utilized to examine the effect of profitability on leverage.Results –Consistent with several previous studies, this study indicates that profitability negatively affects leverage and has similar results in firms with negative profits. Another finding is that the COVID-19 pandemic is not sensitive to explaining the effect of profitability on leverage. Both the pre-COVID-19 pandemic and during the COVID-19 pandemic, profitability has a similar effect on leverage.Research limitations/implications –This study is conducted over a short period, only four years. The study provides a new perspective on the effect of profitability on leverage in companies with negative profits and the pecking order theory in explaining the relationship between profitability and leverage in the Indonesian context.Novelty/Originality –This study examines the effect of profitability on leverage in firms with negative and positive profits using a two-stage least square (2SLS) in the Indonesian context.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990147","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
Company Size and Growth on Profitability: A Comparative Study in 5 ASEAN Countries 公司规模与成长性对盈利能力的影响:东盟五国的比较研究
Journal of accounting research, organization and economics Pub Date : 2023-08-31 DOI: 10.24815/jaroe.v6i2.33007
David Santoso, Hersugondo Hersugondo
{"title":"Company Size and Growth on Profitability: A Comparative Study in 5 ASEAN Countries","authors":"David Santoso, Hersugondo Hersugondo","doi":"10.24815/jaroe.v6i2.33007","DOIUrl":"https://doi.org/10.24815/jaroe.v6i2.33007","url":null,"abstract":"Objective –This study investigates the correlation between a firm's size and its growth with respect to profitability. It subsequently incorporates various firm-specific variables, including leverage and asset tangibility, as well as macroeconomic indicators.Design/Methodology –Employing a quantitative research approach, this study utilizes annual data spanning the years 2017 to 2021. The research focuses on listed companies within the ASEAN region, namely Indonesia, the Philippines, Malaysia, Vietnam, and Singapore. The primary data sources comprise the Bloomberg and COMPUSTAT Global databases. Using the fixed effect model, the study includes a total of 145 listed companies, resulting in 725 firm-year observations.Results –This study found that there is evidence of an insignificant negative relationship between size and profitability, while the relationship between growth and profitability is found to be positive and significant. This suggests that the phenomenon of economies of scale is still in place, but in the long run it might be replaced by the diseconomies of scale.Research limitations/implications – The study contributes to a nuanced understanding of relationships between variables within each country. However, the study does not use all companies from each respective country. Novelty/Originality –This study employs a unique methodology by drawing samples from five distinct ASEAN countries. It conducts an integrated analysis encompassing both a collective examination and individual assessments of these countries. By adopting such a comprehensive strategy, this research aims to provide a more holistic perspective on the intricate relationships under investigation.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990837","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
Public Revenue and Public Expenditure: Evidence from Sri Lanka 公共收入与公共支出:来自斯里兰卡的证据
Journal of accounting research, organization and economics Pub Date : 2023-08-31 DOI: 10.24815/jaroe.v6i2.31492
Vickneswaran Anojan, Litharsini Kokilan
{"title":"Public Revenue and Public Expenditure: Evidence from Sri Lanka","authors":"Vickneswaran Anojan, Litharsini Kokilan","doi":"10.24815/jaroe.v6i2.31492","DOIUrl":"https://doi.org/10.24815/jaroe.v6i2.31492","url":null,"abstract":"Objective –The objective of this study is to analyze the impact of public revenue on the public expenditure of Sri Lanka between 1990 and 2020.Methodology –This study utilizes quantitative and secondary data from central bank publications, making the data more reliable. Tax revenue, non-tax revenue, and total revenue are independent variables, while public expenditure is the dependent variable. Descriptive and regression analyses were performed using SPSS software.Results –Tax revenue is a significant contributor to Sri Lanka's total revenue, while non-tax revenue makes up a smaller portion. Additionally, the study reveals that Sri Lanka's total revenue is enough to cover nearly two-thirds of its total expenditure, with three-quarters of the country's expenses being for recurrent activities. Furthermore, the statistical analyses reveal that tax revenue has a significant impact on both current and capital expenditure in Sri Lanka, while non-tax revenue does not.Research Limitations/Implications – It is also observable that many non-tax revenue-generating activities in Sri Lanka have been generating significant losses for a prolonged period. As a result, policymakers must consider discontinuing such long-term loss-making non-tax revenue activities to promote the country's economy by increasing tax revenue and gross domestic production.Novelty/Originality –This study empirically deals with public revenue and expenditure with the consideration of more than thirty years of period in the Sri Lankan context.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990848","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
Intellectual Capital and Firm Performance: Value-Added Intellectual Coefficient 智力资本与企业绩效:增值智力系数
Journal of accounting research, organization and economics Pub Date : 2023-08-31 DOI: 10.24815/jaroe.v6i2.32701
Znar Nahro Ahmed, Muhammad Rosni Amir Hussin
{"title":"Intellectual Capital and Firm Performance: Value-Added Intellectual Coefficient","authors":"Znar Nahro Ahmed, Muhammad Rosni Amir Hussin","doi":"10.24815/jaroe.v6i2.32701","DOIUrl":"https://doi.org/10.24815/jaroe.v6i2.32701","url":null,"abstract":"Objective – This article is concerned with the influence of IC and understanding the vital success factor of the components on firm performance. This study aims to deliver a complete review of existing evidence related to the effect of IC on firm performance.Methodology – A review of the literature was conducted based on the five components of intellectual capital: human capital, structural capital, capital employed, relational capital, and innovation capital. Using electronic searches in three databases (Emerald, Web of Science, and Scopus) and keywords to identify relevant studies, 48 published studies are identified from 2010-2020.Results – The results indicated that research focusing on IC and its impact on company performance has gained growing interest within scholarly works over recent decades. Furthermore, a steadier rise in interest can be observed from 2017 onwards, reaching its peak in 2019 with a 50% acceleration in the publication rate compared to the preceding year. In addition, the widely accepted method is the value-added intellectual coefficient approach without any modification or extension. Moreover, out of reviewed (48) studies only (12) of them utilized an adjusted VAIC model.Novelty/Originality – This paper contributes to IC literature by providing a unique review of the IC and firm performance field of research.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990311","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
Political Connections, Women Commissioners, and Banking Performance: Evidence from Indonesia 政治关系、女性委员和银行绩效:来自印度尼西亚的证据
Journal of accounting research, organization and economics Pub Date : 2023-08-31 DOI: 10.24815/jaroe.v6i2.32678
Tina Putriani, Poppy Nurmayanti M, Nanda Fito Mela, Yesi Mutia Basri, Doddy Setiawan, Pipin Kurnia
{"title":"Political Connections, Women Commissioners, and Banking Performance: Evidence from Indonesia","authors":"Tina Putriani, Poppy Nurmayanti M, Nanda Fito Mela, Yesi Mutia Basri, Doddy Setiawan, Pipin Kurnia","doi":"10.24815/jaroe.v6i2.32678","DOIUrl":"https://doi.org/10.24815/jaroe.v6i2.32678","url":null,"abstract":"Objective –The purpose of this study is to investigate the effect of political connections on banking performance with women commissioners as a moderating variable.Design/Methodology –The population of this study derive from banking sector listed on Indonesia Stock Exchange from 2016 to 2021 with the final sample of as many as 42 banks with a total of 252 observations. Hypothesis testing was performed using multivariate regression analysis.Results –This study finds that commissioners who have political connections tend to report higher banking performance, as measured by ROA. Meanwhile, women commissioners tend to report lower banking performance (ROA). Furthermore, there is a positive influence from political connections to banking performance when there are women commissioners. In addition, this study employs alternative measures of banking performance, namely ROE and including bank risk. This study also replaces the measurement of political connections from dummy variables to a number of political commissioner members compared to total commissioners. In particular, these results are robust after replacing the measurement of political connections, the commissioners who have political connection will report higher banking performance than commissioners who have no political connections. However, political connection and women commissioners have no significant effect on banking performance, when using ROE as banking performance. Meanwhile, political connection has a negative impact on bank risk. It suggests that political connections can reduce bank risk by decreasing overdue credit (Non-Performance Loan).Research limitations/implications –This study focuses primarily on the linear relationship with required gender diversity between political ties and banking performance. This study adds to the growing body of research on how political connection and gender affect banking performance.Novelty/Originality –Gender diversity or women commissioners are still rare as the impact of commissioners' political connection on banking performance in Indonesia.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990839","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 Mediating Role of Corporate Social Responsibility Disclosure on Cash Holding: Evidence from Basic Industry and Chemical Companies in Indonesia 企业社会责任披露对现金持有量的中介作用:来自印尼基础工业和化工企业的证据
Journal of accounting research, organization and economics Pub Date : 2023-08-31 DOI: 10.24815/jaroe.v6i2.32098
Elsa Arfianti, Muhammad Arfan, Fifi Yusmita
{"title":"The Mediating Role of Corporate Social Responsibility Disclosure on Cash Holding: Evidence from Basic Industry and Chemical Companies in Indonesia","authors":"Elsa Arfianti, Muhammad Arfan, Fifi Yusmita","doi":"10.24815/jaroe.v6i2.32098","DOIUrl":"https://doi.org/10.24815/jaroe.v6i2.32098","url":null,"abstract":"Objective –This study aims to examines the role of corporate social responsibility (CSR) disclosure in mediating the influence of financial leverage, profitability, and ownership of institutional on cash holding.Design/Methodology –The population of this study consists of 203 observations in basic industry and chemical companies listed on the Indonesia Stock Exchange from 2015 to 2020. This study utilizes secondary data obtained from annual report, and the data is subsequently analyzed using path analysis.Results –According to the findings of this study, financial leverage and profitability have a negative effect on CSR disclosure, whereas institutional ownership has a positive impact. Financial leverage reduces cash holding, but profitability, institutional ownership, and CSR disclosure increase cash holding. CSR disclosure mediates the financial leverage and institutional ownership effects on cash holding. It does not, however, as mediating effect of profitability on cash holding.Research limitations/implications –Because the researchers only looked at basic industry and chemical companies on the IDX, the results cannot be applied to all companies on the IDX. The findings of this research have implications for the importance of efficiently managing cash holding by paying attention to the factors that influence them, which include financial leverage, profitability, institutional ownership, and CSR disclosure.Novelty/Originality –CSR disclosure is used in this study to mediate the financial leverage, profitability, and ownership of institutional effects on cash holding. It is analyzed using path analysis, which has never been used in previous studies. In addition, this study used a relatively long period with a larger number of observations.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135990155","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
Board Composition and Non-Performing Loans among Commercial Banks in Tanzania 坦桑尼亚商业银行董事会构成与不良贷款
Journal of accounting research, organization and economics Pub Date : 2023-06-20 DOI: 10.24815/jaroe.v6i1.31822
George Budotela, Goodluck Mmari, Nathaniel Towo
{"title":"Board Composition and Non-Performing Loans among Commercial Banks in Tanzania","authors":"George Budotela, Goodluck Mmari, Nathaniel Towo","doi":"10.24815/jaroe.v6i1.31822","DOIUrl":"https://doi.org/10.24815/jaroe.v6i1.31822","url":null,"abstract":"Objective – This paper investigates the effect of board composition on non-performing loans (NPLs) for a sample of 31 commercial banks in Tanzania.Design/methodology – A quantitative study methodology was employed using annual data covering the period of 2011-2020. The authors used a one-step generalised method of moments (GMM) approach to estimate the effect of board composition on the percentage growth of NPLs in Tanzania.Results – The paper concludes that the number of board members with financial expertise, the board size, the audit committee, and the presence of female directors significantly negatively impact the bank’s NPLs and hence aid in lowering the bank’s NPLs. In contrast, an increase in board size, lagged NPLs, credit committees, independent directors, board meetings, and advances in deposit ratio significantly increases the level of NPLs, which is consistent with the agency theory.Research Limitations/Implications – Inconsistencies in the reported variables from various databases during the study and afterwards, as well as a lack of data for some banks in specific years. Shareholders should actively establish good corporate governance in the commercial banks (CBs) they own to reduce NPLs at an acceptable rate of less than 5%. Also, the Central Banks of Tanzania should encourage CBs to implement effective corporate governance practices by enacting rules and regulations to reduce NPLs. To minimize loan losses, authorities should impose micro-prudential supervision on commercial banks’ lending behavior. Novelty/Originality – The paper includes bank size and ownership using a one-step difference and one-step system (GMM) approach to measure the effect, which is usually not the case with most studies.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135286672","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
What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia 是什么决定了地方政府的预算吸收?来自印度尼西亚亚齐省的证据
Journal of accounting research, organization and economics Pub Date : 2023-06-01 DOI: 10.24815/jaroe.v6i1.29479
Shebrina Amellya, Jalaluddin Jalaluddin, Gamal Batara
{"title":"What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia","authors":"Shebrina Amellya, Jalaluddin Jalaluddin, Gamal Batara","doi":"10.24815/jaroe.v6i1.29479","DOIUrl":"https://doi.org/10.24815/jaroe.v6i1.29479","url":null,"abstract":"Objective –This research aims to examine the factors affecting budget absorption in a local government taking the context of Aceh Province, Indonesia, which consistently falls below 100 percent from 2018 to 2020. This indicates that the level of budget absorption has not yet reached the targeted achievement, highlighting the need to investigate factors affecting effective utilization of allocated funds within Aceh province.Design/Methodology –We use a group analysis unit consisted of 23 districts/cities in Aceh Province and collect data from 2018 to 2020. This research uses a time horizon, in panel data form, which is a combination of time series and cross section data. We use census method where the entire study population is observed. We collect data from secondary data sources; Indonesia Central Agency on Statistics (BPS), local government financial reports (LKPD), and local government budget (APBD).Results –The result shows that the remaining budget for of previous year, the size of the local government, and the timing of budgeting had an effect on budget absorption in district/city governments in Aceh Province. Thus, it is very important for local government to control these variables in order to increase the absorption level of the budget.Research limitations/implications –The findings of this study have important implications for government, as they suggest that government should control the influencing variables, especially the remaining budget of the previous year and the budgeting timing, in order to increase the absorption level of the budget.Novelty/Originality –This study uses census method where the entire study population is observed. Previous studies used samples to represent study population.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135142825","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
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