Ajar-African Journal of Aids Research最新文献_第9页

THE EFFECT OF INVESTMENT OPPORTUNITY SET, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON THE QUALITY OF EARNINGS ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2018-2020) 投资机会集、机构所有权和公司规模对印度尼西亚证券交易所上市公司收益质量的影响(2018-2020年)

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-02-21 DOI: 10.35129/ajar.v5i01.271

I. Hidayat, Rika Dwi Utami

引用次数: 0

EFFECT OF EXECUTIVE COMPENSATION AND BOARD GOVERNANCEON QUALITY OF SUSTAINABILITY AND FINANCIAL REPORTING ON FINANCIAL INSTITUTIONS ON IDX 高管薪酬与董事会治理、可持续性和财务报告质量对金融机构idx的影响

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-02-21 DOI: 10.35129/ajar.v5i01.275

Petrus Ridaryanto, A. Marsudi

{"title":"EFFECT OF EXECUTIVE COMPENSATION AND BOARD GOVERNANCEON QUALITY OF SUSTAINABILITY AND FINANCIAL REPORTING ON FINANCIAL INSTITUTIONS ON IDX","authors":"Petrus Ridaryanto, A. Marsudi","doi":"10.35129/ajar.v5i01.275","DOIUrl":"https://doi.org/10.35129/ajar.v5i01.275","url":null,"abstract":"This study will examine the impact of executive compensation and board governance on the level of investment in sustainability practices and sustainability reporting quality and examine the relationship between sustainability reporting quality and financial reporting quality in financial services companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study was to examine the effect of executive compensation and board governance on the quality of sustainability reporting in State-Owned Enterprises (BUMN) and financial institutions on the IDX. Observations will be made for the 2015-2019 period. The number of state-owned companies is around 120 companies and financial institutions are 95 companies. The total sample companies are 215 sample companies. The quality of sustainability reporting is measured by content analysis. This study will analyze all hypotheses using multiple regression. The results show that executive compensation and board governance have no effect on the quality of the sustainability report, and the quality of the sustainability report has a positive effect on the quality of financial reports","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"78 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83599244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

INTEGRATED REPORTING ADOPTION: SUSTAINABLE CORPORATE STRATEGY IN ACHIEVING SDG 2030 采用综合报告:实现可持续发展目标2030的可持续企业战略

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-02-21 DOI: 10.35129/ajar.v5i01.267

B. Azzahra

{"title":"INTEGRATED REPORTING ADOPTION: SUSTAINABLE CORPORATE STRATEGY IN ACHIEVING SDG 2030","authors":"B. Azzahra","doi":"10.35129/ajar.v5i01.267","DOIUrl":"https://doi.org/10.35129/ajar.v5i01.267","url":null,"abstract":"The environmental crisis has initiated companies to implement sustainability accounting as a business sustainability strategy. One indicator of this implementation based on POJK No 51/2017 is the availability of integrated reports (financial reports and sustainability reports) that can be accessed by the public. This paper aims to explain the essence of implementing sustainability strategy through adopting integrated reporting schemes in the company. Therefore, the company does not only implement it to the extent of fulfilling the demands of the government, but for the benefit of the company in the long term. The author uses a quantitative and qualitative analysis approach with the variable earnings per share and the growth of the company's stock price in the sector of financial services institutions and public companies. Furthermore, the author also analyses the fundamental weakness of the integrated reporting systematics which makes it difficult to compare between companies. This paper offers a universal measurement standard that can be used by external and internal parties of the company in assessing how far the company is implementing its sustainability strategy through creating integrated reports. This standard will prove the company's ability to maintain its business continuity in the long term and affect its current valuation. However, it cannot be denied that the sustainability strategy launched by the Indonesian government still has several weaknesses. Therefore, this paper also answer the challenges of the role of accountants in Indonesia in implement sustainability accounting, especially in adopting integrated reporting scheme.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"239 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75767035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

THE FINANCIAL PERFORMANCE IN THE INDONESIAN BANKING INDUSTRY REVIEW FROM GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL 从良好的公司治理和智力资本两方面对印尼银行业的财务绩效进行考察

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-02-20 DOI: 10.35129/ajar.v5i01.266

Sinta Zahrotul Ulya, Elen Puspitasari

引用次数: 0

TAX RESPONSIBILITY TRANSPARENCY ON E-COMMERCE TRANSACTION ACTIVITIES BYSMALL MEDIUM ENTERPRISE (SME)IN MAKASSAR CITY 望加锡市中小企业电子商务交易活动的税收责任透明度

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-02-17 DOI: 10.35129/ajar.v5i01.277

Febriani Febriani, Tenriwaru Tenriwaru, Sitti Hartati Hairuddin

引用次数: 0

AN EMPIRICAL EVIDENCE OF HOW SUSTAINABILITY DISCLOSURE AFFECTS FIRM VALUE THROUGH SYSTEMATIC RISK 可持续性信息披露如何通过系统性风险影响公司价值的实证研究

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-02-15 DOI: 10.35129/ajar.v5i01.262

Steffi Nontji, F. E. Daromes, Kunradus Kampo

引用次数: 0

THE EFFECT OF INSTITUTIONAL OWNERSHIP, COMPANY SIZE AND ASSET MANAGEMENT ON FIRM VALUE 机构所有权、公司规模和资产管理对公司价值的影响

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-02-15 DOI: 10.35129/ajar.v5i01.268

A. Holly, Robert Jao, Ana Mardiana

引用次数: 1

Parental decision-making in infant and child male circumcision: a case study in two townships in Gauteng, South Africa 婴儿和儿童男性包皮环切术中的父母决策：南非豪登省两个乡镇的案例研究

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2038645

Eurica Palmer, L. Marais, M. Engelbrecht

{"title":"Parental decision-making in infant and child male circumcision: a case study in two townships in Gauteng, South Africa","authors":"Eurica Palmer, L. Marais, M. Engelbrecht","doi":"10.2989/16085906.2022.2038645","DOIUrl":"https://doi.org/10.2989/16085906.2022.2038645","url":null,"abstract":"Parental decision-making in infant and child male circumcision is influenced by complex, interrelated factors on many levels. Several studies have highlighted reasons for the acceptance and non-acceptance of child male circumcision. This study investigates the factors that influence parental decision-making in this matter and proposes a parental decision-making framework. The study was conducted in the townships of Diepsloot and Diepkloof in Gauteng, South Africa, using 48 in-depth interviews with parents, grandparents and uncles of the boys, as well as government officials and members of civil society as part of an explorative case study. Purposive and snowball sampling were used to select the participants. Thematic analysis was used to analyse the data by applying the conceptual framework of Bronfenbrenner’s ecological systems theory. Three main themes emerged from the data: microsystem factors related to health and hygiene, the father’s circumcision status, cultural expectations, pain, the child’s autonomy and the extended family; mesosystem factors related to early childhood development centres; and exosystem factors related to circumcision policies and financial considerations.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"32 - 40"},"PeriodicalIF":1.2,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44556215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Perspectives on academic mentorship, research collaborations, career advice and work–life balance: a masterclass conversation with Professor Salim Abdool Karim 关于学术指导、研究合作、职业建议和工作与生活平衡的观点：与Salim Abdool Karim教授的大师班对话

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2047078

F. Kimmie-Dhansay, J. Shea, S. Amosun, Xan Swart, L. Thabane

引用次数: 0

Factors associated with HIV testing among youth in a generalised hyperendemic setting: findings from a national survey in Eswatini 斯威士兰一项全国性调查结果显示，在普遍性高流行环境中，青年人中与艾滋病毒检测相关的因素

IF 1.2 4区医学

Ajar-African Journal of Aids Research Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2039728

M. S. Simelane, Garikayi B. Chemhaka, Mduduzi Colani Shongwe, Mfundi Ps Motsa, L. P. Dlamini

{"title":"Factors associated with HIV testing among youth in a generalised hyperendemic setting: findings from a national survey in Eswatini","authors":"M. S. Simelane, Garikayi B. Chemhaka, Mduduzi Colani Shongwe, Mfundi Ps Motsa, L. P. Dlamini","doi":"10.2989/16085906.2022.2039728","DOIUrl":"https://doi.org/10.2989/16085906.2022.2039728","url":null,"abstract":"Aim: Even though Eswatini was the first country in Africa to achieve the UNAIDS 95-95-95 targets among people living with HIV nationally, youth aged 15–24 years lag behind in HIV testing. This study determined the overall prevalence of HIV testing among the youth and the factors associated with HIV testing. Methods: Data were analysed for 1 834 young people from the 2016–2017 Swaziland HIV Incidence Measurement Survey (SHIMS2) using multivariable logistic regression. Results: Overall, 66% of the young people had tested for HIV in the past 12 months before SHIMS2. Lower odds of HIV testing were observed among males, among those aged 15–17 years, the never married/cohabited, those with primary and secondary education, and among those who had high perceived stigma towards people living with HIV and AIDS. Youth from households classified in the poor and middle quintiles had higher odds of testing for HIV compared to those from rich households. Conclusion: Efforts to increase HIV testing should consider the sociodemographic and behavioural factors identified as determinants of HIV non-testing in this age group.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"41 - 48"},"PeriodicalIF":1.2,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44748324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0