Journal of accounting research, organization and economics最新文献_第2页

Advancing Customary Village Development in Bali Through Community Participation: Do Village Government Roles Matters? 通过社区参与推动巴厘岛传统村落发展:村庄政府角色重要吗?

Journal of accounting research, organization and economics Pub Date : 2023-04-01 DOI: 10.24815/jaroe.v6i1.32107

Komang Krisna Heryanda, I Putu Arya Dharmayasa, Kadek Rai Suwena, M. Rudi Irwansyah

{"title":"Advancing Customary Village Development in Bali Through Community Participation: Do Village Government Roles Matters?","authors":"Komang Krisna Heryanda, I Putu Arya Dharmayasa, Kadek Rai Suwena, M. Rudi Irwansyah","doi":"10.24815/jaroe.v6i1.32107","DOIUrl":"https://doi.org/10.24815/jaroe.v6i1.32107","url":null,"abstract":"Objective –The provision of customary village funds in Bali can be viewed as a governmental initiative aimed at the preservation of cultural heritage. For the effective implementation of customary village development, it is imperative to involve the community directly and also acknowledge the role of the government.Methodology –The research was conducted in the Province of Bali with 94 customary villages as research objects. The methodology employed for data collection involved the distribution of questionnaires to the leaders of customary villages. The data was subsequently processed using moderation regression analysis, supplemented by interviews to augment the information provided by the respondents.Results –The study's findings indicate that the involvement of the community had a significant impact on the growth of conventional villages in Bali. The mobilisation of resources by the village government can potentially enhance the impact of community participation on the development of customary villages in Bali.Research limitations/implications –This research only reveals the success of customary village development in terms of community and government participation. This research has the impact that it is necessary to pay attention to the development of traditional villages to maintain local wisdom so that harmonization in society can be realized.Novelty/Originality –The originality of this research found that even though there is a separation of authority between the village government and customary village, the village government is still allowed to mobilize the community to be involved in the development of customary village so that environmental and cultural preservation can be achieved.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135772674","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

Accrual Management in the Local Government Of Aceh: An Empirical Evidence 亚齐地方政府权责发生制管理:经验证据

Journal of accounting research, organization and economics Pub Date : 2023-04-01 DOI: 10.24815/jaroe.v6i1.32059

Adnan Adnan, Syukriy Abdullah, Maulana Kamal

{"title":"Accrual Management in the Local Government Of Aceh: An Empirical Evidence","authors":"Adnan Adnan, Syukriy Abdullah, Maulana Kamal","doi":"10.24815/jaroe.v6i1.32059","DOIUrl":"https://doi.org/10.24815/jaroe.v6i1.32059","url":null,"abstract":"Objective –The objective of this study was to examine the factors that influence accruals manipulation in local government. There are 4 (four) factors or variables tested, namely the size of the local government, fiscal capacity, fiscal distress, and the size of the legislature.Design/Methodology –This research uses multiple linear regression analysis with the dependent variable accrual manipulation and four independent variables. The data used is secondary data obtained from financial reports.Results –The results of the analysis conclude that the variable size of local government and size of the legislature have an effect on accrual manipulation in district and city local governments in Aceh, while the other two variables, namely fiscal capacity and fiscal distress, have no effect.Research limitations/implications – This research only examines at the impact of local government size, fiscal capacity, fiscal distress, and legislator size on accrual manipulation in creating local government financial reports in Indonesia and it considers the implications for government financial reports.Novelty/Originality –The novelty in this research is to include the variable fiscal distress as one of the independent variables. Fiscal distress is a problem in fulfilling local government finances (budget), which is reflected in the budget deficit for several years in a row.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135772676","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

Employee Involvement (EI) and Workforce Agility (WA): The Mediating Role of Psychological Empowerment (PE) 员工投入(EI)与员工敏捷性(WA):心理授权(PE)的中介作用

Journal of accounting research, organization and economics Pub Date : 2023-04-01 DOI: 10.24815/jaroe.v6i1.32584

Johannes Aldrin Timbuleng, Bernhard Tewal, Victor P. K. Lengkong, Irvan Trang, Greis M. Sendow

{"title":"Employee Involvement (EI) and Workforce Agility (WA): The Mediating Role of Psychological Empowerment (PE)","authors":"Johannes Aldrin Timbuleng, Bernhard Tewal, Victor P. K. Lengkong, Irvan Trang, Greis M. Sendow","doi":"10.24815/jaroe.v6i1.32584","DOIUrl":"https://doi.org/10.24815/jaroe.v6i1.32584","url":null,"abstract":"Objective –This study has two goals: to investigate the impact of employee participation on WA, and to analyse how PE affects EI and WA at Universitas Katolik De La Salle Manado.Methodology –The sample consists of 110 lecturers from Universitas Katolik De La Salle Manado, with the study using EI, WA, and PE as the main variables for generating hypotheses to be tested via moderating regression analysis.Results –This study's results demonstrate that EI positively influences WA and is moderated by PE at Universitas Katolik De La Salle Manado.Research limitations/implications –This study suggests that Indonesian higher education institutions should prioritize EI and PA practices. This can be achieved through decision-making opportunities, training programs, autonomy, and employee recognition. The interaction between these factors does not significantly explain WA variance. Organizations should focus on individual implementations to maximize their impact. Further research is needed to explore other moderating variables and alternative models.Novelty/Originality –The study examines the relationship between EI, PE, and WA in Indonesian higher education institutions, expanding on previous research on these dimensions.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135772677","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

Encouraging Purchase Intention in TikTok Live Streaming: The Role of Live Streaming Shopping Attributes 在TikTok直播中鼓励购买意愿:直播购物属性的作用

Journal of accounting research, organization and economics Pub Date : 2023-04-01 DOI: 10.24815/jaroe.v6i1.31196

Syafruddin Chan, Kurnia Asni

引用次数: 0

Exploring Undergraduate Students’ Perception of 4IR Digital Era at a Higher Education Institution in South Africa 南非某高等教育机构本科生对第四次工业革命数字时代的认知研究

Journal of accounting research, organization and economics Pub Date : 2023-04-01 DOI: 10.24815/jaroe.v6i1.32046

Siphiwe Cele, Anrusha Bhana, Walter Matli

{"title":"Exploring Undergraduate Students’ Perception of 4IR Digital Era at a Higher Education Institution in South Africa","authors":"Siphiwe Cele, Anrusha Bhana, Walter Matli","doi":"10.24815/jaroe.v6i1.32046","DOIUrl":"https://doi.org/10.24815/jaroe.v6i1.32046","url":null,"abstract":"Objective –This study aims to explore undergraduate students’ perceptions and knowledge of 4IR in relation to their accounting curriculum and careers at HEIs in KwaZulu-Natal. The digital revolution is altering the way in which people and organizations work, as well as nearly every other aspect of human life. Furthermore, 4IR is re-writing society's fundamental rules, which highlights the need for this paper.Methodology –This study used a census approach to gather quantitative data from one of South Africa's HEIs, via an online questionnaire link created with the Microsoft Forms application. The study was conducted online with a total population of 257 exit-level students from the Diploma in Accounting programme, the population that was targeted. The sample size was 172 out of 257 students, with a response rate of 66.9%.Results –The findings indicated that students' knowledge of 4IR is limited, with only 56.4% of students having an understanding of what big data, artificial intelligence and the Internet of Things (IoT) are.Research limitations/implications –There is a need to close the knowledge gap between Financial Accounting students’ knowledge of 4IR trends like big data, artificial intelligence (AI) and the Internet of Things (IoT) and curriculum content. The study's population was limited to exit-level students at one Higher Education Institution, hence the study's findings may not be generalizable to all HEIs.Novelty/Originality –The study’s novelty contributes to the growing body of research on how accounting technology can improve Financial Accounting education. The study provides an original perspective on the applicability of 4IR Accounting software systems and packages in a South African context, since most related studies were not conducted in South Africa. Furthermore, the study illustrates the importance of 4IR in the accounting curriculum.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135771370","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

Does Cultural Pluralism Matter? Views from Experts Involved in the Production of Accounting Textbooks 文化多元化重要吗?参与会计教材编制的专家意见

Journal of accounting research, organization and economics Pub Date : 2023-04-01 DOI: 10.24815/jaroe.v6i1.32700

Irsyadillah Irsyadillah, Raihani Raihani, Zulfadhli Zulfadhli, Alhashmi Aboubaker Lasyoud

{"title":"Does Cultural Pluralism Matter? Views from Experts Involved in the Production of Accounting Textbooks","authors":"Irsyadillah Irsyadillah, Raihani Raihani, Zulfadhli Zulfadhli, Alhashmi Aboubaker Lasyoud","doi":"10.24815/jaroe.v6i1.32700","DOIUrl":"https://doi.org/10.24815/jaroe.v6i1.32700","url":null,"abstract":"Objective –The paper seeks to evaluate the perceptions and attitudes of individuals involved in the production of accounting textbooks about providing cultural pluralism in the textbooks.Methodology –This paper used semi-structured interviews with key actors of accounting textbook production, including translators, independent reviewers, adaptors, authors and commissioning editors. With one exception, all interviewees are also academics at universities. Results –The paper finds that accounting textbooks are cultural and political artifacts that reflect the the cultural, political, and ideological viewpoints of the powerful groups in the world. In other words, the textbook contents are the results of power domination. They have used accounting textbooks as powerful educational media to homogenise cultural and ethical values of accounting and accounting education to be solely based on Anglo-American capitalism. This has greatly affected the professionals involved in the textbook production. Therefore, it is not an urgent matter for them to incorporate diversity of perspectives into accounting textbooks used in Indonesia.Novelty/Originality –Although accounting research has explored the issues of accounting textbooks, such as the readability, price, selection, and use, studies that consider the political and cultural role of accounting textbooks especially from the perspective of individual involved in the textbook production are still scant. In particular, there is no research in Indonesia that presents the views of people who produce accounting textbooks regarding the content of their textbooks.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135772675","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

Effect of the Interaction between Audit Firm Size and Audit Quality on the Financial Performance of Listed Consumer Goods Companies in Nigeria 审计事务所规模与审计质量的交互作用对尼日利亚消费品上市公司财务绩效的影响

Journal of accounting research, organization and economics Pub Date : 2023-03-26 DOI: 10.24815/jaroe.v5i3.27194

Taophic Olarewaju Bakare

{"title":"Effect of the Interaction between Audit Firm Size and Audit Quality on the Financial Performance of Listed Consumer Goods Companies in Nigeria","authors":"Taophic Olarewaju Bakare","doi":"10.24815/jaroe.v5i3.27194","DOIUrl":"https://doi.org/10.24815/jaroe.v5i3.27194","url":null,"abstract":"Objective – The main objective of this study is to examine the effect of the interaction between audit firm size and audit quality on the financial performance of listed consumer goods companies in Nigeria.Design/methodology – The sample used in this study are seventeen (17) listed consumer goods companies that merit the sampling techniques of the study for the period 2010-2020. The study used the GMM estimator techniques of data analysis.Results – The results revealed that interaction of audit firm size and ACFE, and board size have positive and significant effect on the net profit margin as proxy for financial performance of listed consumer goods companies.Research Limitations/Implications – The study is limited to consumer goods industries on Nigerian exchange group. Implication of this study is that it will improve the understanding of audit firm size and audit quality concept in practice at all levels of organization especially in the consumer goods companies’ environment where auditors and regulators when assessing the appropriateness of accounting policy choices, interest of stakeholders is highly consider. And thereby recommends that ethical standard should be encouraged by the regulatory agencies if not mandated as this will lead to improvement of audit quality.Novelty/Originality – The originality of this research lies in the methodology of the study where previous studies only analyzed the data through standard econometric techniques such as OLS which do not provide unbiased estimates, due to the presence of the lagged dependent variable among the explanatory variables in which Generalized Method of Moments (GMM) used by this study addressed those issues. That makes this study a unique one and contribution to the body of knowledge","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135996679","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

Individual Investors’ Risk Behaviour and Share Trading Frequency: Evidence from Dar es Salaam Stock Exchange 个人投资者风险行为与股票交易频率:来自达累斯萨拉姆证券交易所的证据

Journal of accounting research, organization and economics Pub Date : 2023-03-26 DOI: 10.24815/jaroe.v5i3.26811

Christina Alfred Mwakabumbe, Sylvia Temu, Isaac Kazungu

{"title":"Individual Investors’ Risk Behaviour and Share Trading Frequency: Evidence from Dar es Salaam Stock Exchange","authors":"Christina Alfred Mwakabumbe, Sylvia Temu, Isaac Kazungu","doi":"10.24815/jaroe.v5i3.26811","DOIUrl":"https://doi.org/10.24815/jaroe.v5i3.26811","url":null,"abstract":"Objective – This paper examines the risk behaviour of individual investors in the Dar es Salaam Stock Exchange (DSE), Tanzania. Furthermore, it aims to analyse how risk behaviour variables influence individuals' trading frequency of shares at the DSE.Design/methodology –The study uses cross-section data from a structured questionnaire distributed to 200 individual investors selected with a snowball sampling procedure. It further used descriptive statistics and multinomial logistic regression (MLR) to analyse the risk behaviour of individual investors and their impact on share trading frequency.Results – The study reveals that share prices, investment experience, and amount of funds invested depict the risk aversion behaviour of individual investors and thus influence their share trading frequency at DSE. However, individuals’ risk perception did not significantly influence share trading frequency.Research limitations/implications –The study used individual investors to assess risk behaviour in trading frequency. However, individuals have limited risk awareness and analysis knowledge and use brokers and financial analysts.Novelty/Originality –Individual investors' risk behaviour in relation to share trading at DSE received attention for the first time in this paper. The study proposes to DSE improve policies and training programs relating to individuals trading and risk management to stimulate active share trading among individual participants in exchange for improved liquidity and contribution to economic growth.","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135996680","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 Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold 影响股票持有期的企业因素:一个市值门槛的分析

Journal of accounting research, organization and economics Pub Date : 2023-03-26 DOI: 10.24815/jaroe.v5i3.30592

Rizki Putri Nurita Fonna, Yossi Diantimala, Riha Dedi Priantana

{"title":"Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold","authors":"Rizki Putri Nurita Fonna, Yossi Diantimala, Riha Dedi Priantana","doi":"10.24815/jaroe.v5i3.30592","DOIUrl":"https://doi.org/10.24815/jaroe.v5i3.30592","url":null,"abstract":"Objective – This study examines the effect of corporate factors on holding period of common stock. The main corporate factors tested are information asymmetry, firm value, earnings per share, and other corporate factors– profitability, company size, leverage, and liquidity–are selected as control variables.Design/methodology – The samples consist of 876 observations of companies listed on the Indonesia Stock Exchange for 2017-2020. Samples were grouped using the threshold method based on their market capitalization to capture the different impacts based on certain conditions. To examine the hypotheses, we employed multivariate analysis with the threshold method.Results – The results show that market capitalization contributes to determining the corporate factors' effect on the holding period of stock. Simultaneously, corporate factors affect significantly the holding period of stock. The increases in firm value, earnings per share, profitability, leverage, and corporate size extend the holding period. However, the emergence of information asymmetry precisely motivates investors to accelerate the holding period.Research limitations/implications – This research did not consider the impact of the Covid 19 pandemic on data even it used data for 2020 (at the onset of pandemic). For future reseach, we suggest to consider the issue of the Covid 19 pandemic in examining the effect of corporate factors on holding period of stock.Novelty/Originality – This study differentiates the samples based on their capitalization value as the novelty. Previous research did not classify the sample based on its capitalization value so large-value stocks are treated the same as small-value stocks. Actually, investors treat these three groups of stocks in different ways","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135996678","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: 2

Market Competition, Customer Concentration, Company Diversification, and Earnings Quality: Does Integrated Reporting Matter in an Emerging Market? 市场竞争、客户集中度、公司多元化与盈余质量:综合报告在新兴市场是否重要?

Journal of accounting research, organization and economics Pub Date : 2023-03-26 DOI: 10.24815/jaroe.v5i3.30652

Muchamad Izaaz Hannun Bachtiar, Amrie Firmansyah

{"title":"Market Competition, Customer Concentration, Company Diversification, and Earnings Quality: Does Integrated Reporting Matter in an Emerging Market?","authors":"Muchamad Izaaz Hannun Bachtiar, Amrie Firmansyah","doi":"10.24815/jaroe.v5i3.30652","DOIUrl":"https://doi.org/10.24815/jaroe.v5i3.30652","url":null,"abstract":"Objective – This study investigates the association between market competition, customer concentration, corporate diversification, and earnings quality and the role of integrated reporting in moderating these effects within Indonesia's emerging economy.Design/methodology – This study employs secondary data from the company’s annual reports and financial statements available at www.idx.co.id and the company website. The sample used in this study is 121 manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2020, which were selected through the purposive sampling method so that 605 observations were obtained. This study engages two-panel data regression models.Results – The results suggest that market competition is negatively associated with earnings quality, while customer concentration and corporate diversification are not associated with earnings quality. Furthermore, integrated reporting strengthens the negative effect of corporate diversification on earnings quality. Meanwhile, integrated reporting fails to moderate the impact of market competition and customer concentration on earnings quality.Research limitations/implications – Measuring the integrated reporting index score based on the company's annual report, which follows the proxy adopted from the IR reporting framework. No other party has been able to confirm the index results, so the assessment is subjective.Novelty/Originality – This study combines the three variables in the context of a company's competitive strategy, which has rarely been conducted, especially in Indonesia. Also, this study employs different proxies, such as the customer concentration proxy referring to Abbasi (2020), Crawford et al. (2020), Deng and Yan (2019), and Kim (2021), in contrast to Aryotama and Firmansyah (2019) who tested tax aggressiveness in Indonesia","PeriodicalId":474398,"journal":{"name":"Journal of accounting research, organization and economics","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135996681","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