Accounting and Finance Studies最新文献

The Effect Of R&D Volatility on Market Value with The Role of Executive Overconfidence as a Moderating Variable 研发波动对市场价值的影响与高管过度自信的调节作用

Accounting and Finance Studies Pub Date : 2024-03-12 DOI: 10.47153/afs41.9162024

Dwi Indah Ratna Sari, F. Wijayati

引用次数: 0

Corporate Governance Mechanisms on Earnings management in the Indonesian Banking Sector 印尼银行业收益管理的公司治理机制

Accounting and Finance Studies Pub Date : 2024-02-12 DOI: 10.47153/afs41.9072024

Abraham Dwi Wicaksono, M. Indarti, J. Widiatmoko

{"title":"Corporate Governance Mechanisms on Earnings management in the Indonesian Banking Sector","authors":"Abraham Dwi Wicaksono, M. Indarti, J. Widiatmoko","doi":"10.47153/afs41.9072024","DOIUrl":"https://doi.org/10.47153/afs41.9072024","url":null,"abstract":"Research Aims: This research aims to examine the influence of corporate governance on earnings management. The corporate governance variable is proxied by independent commissioners, audit committees, and audit quality. The data in this research is secondary data originating from the financial reports of banking companies listed on the Indonesia Stock Exchange in 2019-2022. \u0000Design/methodology/approach: The analytical techniques used to test the hypothesis in this research are descriptive statistics, classical assumption tests, and multiple linear regression analysis. The type of data used in this research is quantitative data. The sample for this research was obtained using a purposive sampling method, and a sample of 116 banking companies was obtained. \u0000Research Findings: Test results using multiple linear regression show that the independent commissioner variable does not affect earnings management. the audit committee variable has negative impact on earnings management while audit quality variable have a significant positive effect. Test results also show that the control variable ROA has a significant negative influence on earnings management (EM). However, the leverage control variable does not influence management (EM). \u0000Theoretical Contribution/Originality: This research contributes by providing nuanced insights into the specific impact of corporate governance components on earnings management within Indonesian banking companies. The findings offer a deeper understanding of the intricate relationships between governance mechanisms and financial practices. \u0000Research limitation and implication: Limitations include the focus on banking companies and the specific time frame. Future research may explore diverse sectors and extend the study period. The results imply the need for policymakers and practitioners to recognize the varying impacts of different corporate governance components on earnings management for effective financial oversight.","PeriodicalId":511787,"journal":{"name":"Accounting and Finance Studies","volume":"49 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140457949","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 Financial Distress: Evidence Manufacture Company in Indonesia Stock Exchange 2018 – 2022 财务困境的决定因素：印尼证券交易所制造业公司的证据 2018 - 2022

Accounting and Finance Studies Pub Date : 2024-01-31 DOI: 10.47153/afs41.8502024

Ida Ayu Fatmayuni, Sri Dwi Ari Ambarwati, Hendro Widjanarko

{"title":"Determinant Financial Distress: Evidence Manufacture Company in Indonesia Stock Exchange 2018 – 2022","authors":"Ida Ayu Fatmayuni, Sri Dwi Ari Ambarwati, Hendro Widjanarko","doi":"10.47153/afs41.8502024","DOIUrl":"https://doi.org/10.47153/afs41.8502024","url":null,"abstract":"This study aims to examines six financial ratios on the manufacture companies. The six financial ratios are profitability (ROA and ROE), liquidity ratio (CR and QR), solvency ratio (DAR and DER), activity ratio (TATO), sales growth (SG) and market value (EPS and MBV). Variable Y are used binary. To determine the binary variable, the researcher uses a proxy where the company is experiencing financial distress if 1) the company has negative equity for two consecutive years, 2) the company experienced negative net income for two consecutive years (Luu Thu, 2023). The sample selection is based on the purposive sampling method, in order to obtain a sample of 147 companies. The analytical method used in this research is logistic analysis. The software in this study uses STATA17. The 33% of manufacturing companies studied were companies that experienced financial distress. This result of this study concludes that: 1) ROA_X1, ROE_X2, QR_X4, and TATO_X7 variables have a significant negative effect on financial distress. 2) The variables DAR_X5, and MBV_X10 have a significant positive effect on financial distress. 3) CR_X3, DER_X6, SG_X8 and EPS_X9 have no significant relationship with financial distress.","PeriodicalId":511787,"journal":{"name":"Accounting and Finance Studies","volume":"786 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140474734","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

Evaluation of Risk Management Implementation in IT Projects Using ISO 31000 in an ICT Solutions Company 评估一家信息和通信技术解决方案公司在 IT 项目中使用 ISO 31000 实施风险管理的情况

Accounting and Finance Studies Pub Date : 2024-01-31 DOI: 10.47153/afs41.8682024

Ranti Dwi Berlianti Bachtiar, Machmudin Eka Prasetya

{"title":"Evaluation of Risk Management Implementation in IT Projects Using ISO 31000 in an ICT Solutions Company","authors":"Ranti Dwi Berlianti Bachtiar, Machmudin Eka Prasetya","doi":"10.47153/afs41.8682024","DOIUrl":"https://doi.org/10.47153/afs41.8682024","url":null,"abstract":"Digital transformation in Indonesia is growing rapidly, so many companies require the services of ICT Solutions companies. However, there are not a few IT project risks at PT X that have a high probability of occurrence and impact. PT X is one of the ICT Solution companies in Indonesia. In line with these problems, various studies say that the success of IT projects requires adequate project planning and risk management. The purpose of this study is to evaluate the risk management implementation of information technology projects at PT. X which is an information technology service provider company refers to risk management standards based on ISO 31000:2018. The method used in this research is descriptive qualitative analysis with a case study approach, through interview data collection techniques and document analysis. The results showed that the implementation of the risk management process at PT X had not fulfilled all risk management processes according to ISO 31000:2018. In addition, there are eleven potential risks that must be prioritized. Therefore, we recommend improving aspects of risk management through establishing a policy for implementing project risk management, creating integrated risk management documents, and improving risk evaluation analysis, for the sustainability of the company.","PeriodicalId":511787,"journal":{"name":"Accounting and Finance Studies","volume":"110 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140477920","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

Analysis of Transfer Funds on Regional Expenditure of North Sulawesi Provincial Government Before and During Covid-19 Pandemic Covid-19 大流行之前和期间北苏拉威西省政府地区支出的转移资金分析

Accounting and Finance Studies Pub Date : 2024-01-31 DOI: 10.47153/afs41.8852024

Anugrah Alvionitha, Lintje Kalangi, Heince R. N. Wokas

{"title":"Analysis of Transfer Funds on Regional Expenditure of North Sulawesi Provincial Government Before and During Covid-19 Pandemic","authors":"Anugrah Alvionitha, Lintje Kalangi, Heince R. N. Wokas","doi":"10.47153/afs41.8852024","DOIUrl":"https://doi.org/10.47153/afs41.8852024","url":null,"abstract":"This research was motivated by the dependence of Regional Government, especially North Sulawesi Provincial Government on Transfer Funds in financing their regional expenditure. This was exacerbated when the covid-19 pandemic occured where covid-19 handling and control activities became the government’s main focus. Therefore, this study conducted to analyze the process of allocating Transfer Funds on regional expenditure by the North Sulawesi Provincial Government before and during the covid-19 pandemic. This research uses a qualitative research method with a case study approach, and the results are analyzed with the analysis technique of Miles and Huberman Model. The results showed that there were differences occurred in the focus of allocating regional expenditure which during the covid-19 pandemic was directed to spending on handling and controlling covid-19, while previously, regional expenditure was allocated to priority programs according to the vision and mission of Governor. Limited fiscal space during the covid-19 pandemic has also affected the pattern of budget allocations so that the Regional Government Budget Team (TAPD) has became more selective in allocationg budget. The efforts that have been made by the North Sulawesi Provincial Government through the Regional Financial and Asset Agency (BKAD) to overcome the constraints on expenditure allocations during covid-19 pandemic are refocusing and reallocating the budget by identifying types of budgets that are not urgent to use, conducting supervision and assistance to the regional apparatus, and conducting regular evaluation of Transfer Funds and financial implementation in regional apparatus level to prepare financial reports. The results also show that the North Sulawesi Provincial Government has not established a policy on the use of General Allocation Funds (DAU) and Revenue Sharing Funds (DBH) that have not been allocated.","PeriodicalId":511787,"journal":{"name":"Accounting and Finance Studies","volume":"2 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140475589","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