Research of Accounting and Governance最新文献

Unlocking Fraud Prevention in Village Fund Management: Causal Factor Perspective 破解乡村基金管理中的欺诈防范：因果因素视角

Research of Accounting and Governance Pub Date : 2024-07-28 DOI: 10.58777/rag.v2i2.249

Rafni Balkis, Lenda Komala

{"title":"Unlocking Fraud Prevention in Village Fund Management: Causal Factor Perspective","authors":"Rafni Balkis, Lenda Komala","doi":"10.58777/rag.v2i2.249","DOIUrl":"https://doi.org/10.58777/rag.v2i2.249","url":null,"abstract":"This study sought to ascertain the impact of person morality, compensation suitability, village apparatus competency, and accountability on the partial prevention of fraudulent village fund administration. The methodology employed in the research is a quantitative research method and uses primary data, namely in the village in Babelan District, Bekasi, West Java. The sample used was 50 respondents in the 2022 period through purposive sampling method. The With a significance threshold of 5%, the multiple linear regression analysis methodology is employed. The study's findings partially indicate that while accountability has a significant negative impact on preventing fraud in village fund management, village apparatus competence, compensation suitability, and individual morality have positive and significant effects on this variable. Implications for managers in this research All village fund management procedures, including the creation of financial reports and reporting on the usage of funds, must be carried out honestly, according to management funds, Conduct periodic performance evaluations to ensure that village officials have adequate and continuously improving capabilities, Establish a fair compensation scheme and in accordance with the responsibilities and workload of village officials.","PeriodicalId":495541,"journal":{"name":"Research of Accounting and Governance","volume":"8 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796575","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 Factors of Firm Value in Coal Mining Firms: Evidence from Indonesia 煤矿企业公司价值的决定因素：印度尼西亚的证据

Research of Accounting and Governance Pub Date : 2024-07-28 DOI: 10.58777/rag.v2i2.290

Koko Cahyono, Nursanita Nursanita

引用次数: 0

Uncovering Ethical Behavior: A Causal Factors Perspective of Control Systems and Compensation 揭示道德行为：控制系统和薪酬的因果关系视角

Research of Accounting and Governance Pub Date : 2024-07-28 DOI: 10.58777/rag.v2i2.256

Muhammad Husnul Wafa, Muhammad Ghazali

引用次数: 0

Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable 应用信息系统、内部控制、风险评估和内部审计提高应收账款的收取效率

Research of Accounting and Governance Pub Date : 2024-07-27 DOI: 10.58777/rag.v2i2.141

Uswatun Hasanah, Imelda Sari, Nazma Riska Zhafiraah

{"title":"Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable","authors":"Uswatun Hasanah, Imelda Sari, Nazma Riska Zhafiraah","doi":"10.58777/rag.v2i2.141","DOIUrl":"https://doi.org/10.58777/rag.v2i2.141","url":null,"abstract":"The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one analysis model of the data processing method used, namely the model for multiple regression analysis. According to the study's findings, the use of accounting information systems significantly and negatively affects the efficiency of collecting receipts; on the other hand, internal control significantly and favorably affects the efficiency of collecting receivables, and risk assessment affects the efficiency of collecting receivables. The efficiency of receivables collection is impacted concurrently by the use of accounting information systems, internal control, risks associated with their implementation, risk assessment, and internal audit. The study's managerial implications include the use of information systems. Such as operating efficiency and real-time monitoring. Internal control such as fraud prevention, legal compliance.","PeriodicalId":495541,"journal":{"name":"Research of Accounting and Governance","volume":"8 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797841","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

How to Equity Ratio, Profitability and Firm Value Shape Stock Prices: An In-Depth Analysis 股权比率、盈利能力和公司价值如何影响股票价格？深入分析

Research of Accounting and Governance Pub Date : 2024-07-27 DOI: 10.58777/rag.v2i2.287

Yuaniko Paramitra

{"title":"How to Equity Ratio, Profitability and Firm Value Shape Stock Prices: An In-Depth Analysis","authors":"Yuaniko Paramitra","doi":"10.58777/rag.v2i2.287","DOIUrl":"https://doi.org/10.58777/rag.v2i2.287","url":null,"abstract":"This research aims to determine the effect of the Debt-to-Equity Ratio, Earning Per Share, and Price Earning Ratio on the share price. This research uses a quantitative approach with secondary data obtained from financial reports for the period 2015 to 2019. The research results show that simultaneously, the variables DER, EPS, and PER have a significant influence on stock prices. Partially, the DER and EPS variables have a weak influence on stock prices, while PER has a stronger influence on share prices. This finding has the implication that company management must consider these financial factors in their share price increase strategy. It is hoped that this research can contribute to financial literature and become a reference for further research. The contribution of this research to the finance literature is significant in several ways. First, this research highlights the influence of the Debt-to-Equity Ratio (DER), Earning Per Share (EPS), and Price Earning Ratio (PER) on the share price of PT Agung Podomoro Land Tbk from 2015 to 2019. Managerial Implications The study examining the effect of Debt-to-Equity Ratio, Earning Per Share, and Price Earning Ratio on stock prices provides critical insights for corporate financial managers and investors.","PeriodicalId":495541,"journal":{"name":"Research of Accounting and Governance","volume":"88 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141798087","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

Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality? 会计信息系统、内部控制、信息技术利用率和人力资源能力会影响财务报告质量吗？

Research of Accounting and Governance Pub Date : 2024-01-13 DOI: 10.58777/rag.v2i1.165

Syadzwana Widiasalwa, Masagus Asaari, Nazma Riska Zhafiraah

{"title":"Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality?","authors":"Syadzwana Widiasalwa, Masagus Asaari, Nazma Riska Zhafiraah","doi":"10.58777/rag.v2i1.165","DOIUrl":"https://doi.org/10.58777/rag.v2i1.165","url":null,"abstract":"The purpose of internal research is to determine the effects that information technology (IT) use, internal control systems, accounting information systems, and human resource (HR) competencies have on PT. Akebono Brake Astra Indonesia's financial statements. 38 respondents filled out questionnaires as part of the study's research methodology. In this study, the types of data quality assessments used were validity and reliability tests. The conventional assumption tests that were used in this study were the multicollinearity, heteroscedasticity, and normality tests. The variables pertaining to the accounting information system and the use of information technology, on the other hand, have a positive and significant impact, according to the results of the multiple linear regression test, coefficient of determination test, t-test, and F-test that were used in this study. on the caliber of bank accounts. The efficacy of the internal control system and human resources are unaffected in the interim by the accuracy of the financial statements. Its management implications include enhanced operational efficiency, data quality and reliability, and information technology utilization optimization.","PeriodicalId":495541,"journal":{"name":"Research of Accounting and Governance","volume":"31 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139531566","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

Joint Production Cost Allocation in Determining Cost of Goods Production to Optimize Profits 确定货物生产成本时的联合生产成本分配以优化利润

Research of Accounting and Governance Pub Date : 2024-01-13 DOI: 10.58777/rag.v2i1.162

Vira Mutiara Sari, Diana Supriati

{"title":"Joint Production Cost Allocation in Determining Cost of Goods Production to Optimize Profits","authors":"Vira Mutiara Sari, Diana Supriati","doi":"10.58777/rag.v2i1.162","DOIUrl":"https://doi.org/10.58777/rag.v2i1.162","url":null,"abstract":"PT Kemang Food utilizes the selling price method and the average per unit method for allocating joint production costs to its main products and by-products. The company produces sausages, burgers, delicatessen, meatballs, and a by-product consisting of beef and MDM (Mechanically Deboned Meat) from chicken esophagus, breastbone, and thigh. The study reveals that, according to the profit achievement policy and the targeted cost calculation, the selling price method is more profitable than the average per unit method. The profit obtained through the selling price method exceeds that of the average per unit method. Despite this, both methods experienced a decline in profits in 2020 due to the COVID-19 pandemic, as evidenced by trend analysis. Managerial implications stress the significance of accurate cost determination for optimizing company profits, especially during challenging times such as the pandemic. This underscores the need for adaptability in cost allocation strategies to maintain financial health and achieve optimal production costs in the face of external disruptions. The findings emphasize the importance of strategic decision-making in managing joint production costs for sustainable profitability","PeriodicalId":495541,"journal":{"name":"Research of Accounting and Governance","volume":"19 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139531434","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

How Profitability, Leverage, Financial Distress, Institutional Ownership, and Capital Intensity affect Accounting Conservatism 盈利能力、杠杆作用、财务困境、机构所有权和资本密集度如何影响会计保守主义

Research of Accounting and Governance Pub Date : 2024-01-13 DOI: 10.58777/rag.v2i1.158

Kurniadi Setyanto, Hadiati Fitri, Nazma Riska Zhafiraah

{"title":"How Profitability, Leverage, Financial Distress, Institutional Ownership, and Capital Intensity affect Accounting Conservatism","authors":"Kurniadi Setyanto, Hadiati Fitri, Nazma Riska Zhafiraah","doi":"10.58777/rag.v2i1.158","DOIUrl":"https://doi.org/10.58777/rag.v2i1.158","url":null,"abstract":"This research seeks to ascertain how accounting conservatism is impacted by institutional ownership, profitability, leverage, financial hardship, and capital incentives. The study employs secondary data, specifically manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016–2020 timeframe, using a quantitative correlation research approach. Twenty-six companies made up the research sample. Purposive sampling was the method of sampling that was applied. Analysis using multiple linear regression is the analytical technique employed. The study's findings indicate that while financial distress and capital intensity are related to accounting conservatism, profitability, leverage, and institutional ownership do not. Management implications for accounting conservatism in relation to profitability, leverage, financial distress, institutional ownership, and capital are financial strategies. Implications related to capital intensity can influence the company's financial strategy; if capital intensity is related to the level of accounting conservatism, managers can consider a capital structure that is in accordance with conservative goals","PeriodicalId":495541,"journal":{"name":"Research of Accounting and Governance","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139623350","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