Accounting and Sustainability最新文献

The Effect of Audit Fees and Auditor Professionalism on Audit Quality with Remote Auditing as A Mediating Variable (Empirical Study of Auditors in the Province of Banten 2022-2023) 以远程审计为中介变量，审计费用和审计师专业精神对审计质量的影响（对万丹省审计师的实证研究，2022-2023 年）

Accounting and Sustainability Pub Date : 2024-07-24 DOI: 10.58968/as.v3i1.493

Syifa Nurul Afda, Taqi Muhamad, Susanto Denny

{"title":"The Effect of Audit Fees and Auditor Professionalism on Audit Quality with Remote Auditing as A Mediating Variable (Empirical Study of Auditors in the Province of Banten 2022-2023)","authors":"Syifa Nurul Afda, Taqi Muhamad, Susanto Denny","doi":"10.58968/as.v3i1.493","DOIUrl":"https://doi.org/10.58968/as.v3i1.493","url":null,"abstract":"The study aims to determine the effect audit fees and auditor professionalism on audit quality with remote auditing as a mediating variable. This research method uses quantitative methods. This research uses primary data by collecting data using a questionnaire. The sample of this research are auditors who work in Public Accounting Firms Banten Province. The sample technique used in this research is Purposive Sampling method with a total sample of 50 research data. The data analysis technique for this study used multiple regression analysis with Statistical Package For the Social Sciences Software (SPSS v27) and Path Analysis with the help of an online Spbel Calculator. The result of this study prove that audit fees have a significant positive effect on audit quality, auditor professionalism has a positive effect on audit quality, remote audits have a negative effect on audit quality, audit fees have a positive effect on remote audits, and auditor professionalism has a positive effect on remote audits. Behind that, remote audits are not able to act as a mediator on the effect of audit fees on audit quality. But, remote audits is able to act as a mediator on the effect of auditor professionalism on audit quality.","PeriodicalId":514853,"journal":{"name":"Accounting and Sustainability","volume":"49 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141809895","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

Estimating Greenhouse Gas Emissions from Household Activities: A Case in Bogor Indonesia 估算家庭活动的温室气体排放量：印度尼西亚茂物案例

Accounting and Sustainability Pub Date : 2024-04-22 DOI: 10.58968/as.v3i1.416

Dina Naba Al Zahroh, Aceng Hidayat, M. I. Irfany

{"title":"Estimating Greenhouse Gas Emissions from Household Activities: A Case in Bogor Indonesia","authors":"Dina Naba Al Zahroh, Aceng Hidayat, M. I. Irfany","doi":"10.58968/as.v3i1.416","DOIUrl":"https://doi.org/10.58968/as.v3i1.416","url":null,"abstract":"Climate change is a result of global warming. Global warming is caused by an increase in the concentration of greenhouse gases (GHGs) in the atmosphere. One of the largest GHG-contributing sectors is the energy sector, which includes households with various activities. Household activities include using LPG, electricity, gasoline, waste generation, and farming and livestock activities to meet the household's needs. The level of GHG emissions produced in households is influenced by income, years of study, and knowledge of emissions. The objectives of this study are to estimate the amount of GHG emissions generated from household activities, analyze the factors that influence GHG emissions, and estimate the value of the carbon economy. The analytical methods used are quantitative descriptive analysis, IPCC (2006) method, multiple linear regression, and economic value analysis. The results showed that: (1) CO2-eq emissions generated in Sinarsari Village for 100 respondents amounted to 32,011.68 kg CO2-eq/month, and the amount of GHG emissions in one village scope amounted to 853,431.36 kg CO2-eq/month. (2) Income, length of study, and emission knowledge dummy influence GHG emissions. 3) Carbon economic value based on carbon pricing is Rp287,415,199.70/month.","PeriodicalId":514853,"journal":{"name":"Accounting and Sustainability","volume":"48 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140677504","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

Microprudential Indicators of Financial System Stability: An AHP Approach 金融系统稳定性的微观审慎指标：AHP 方法

Accounting and Sustainability Pub Date : 2024-01-22 DOI: 10.58968/as.v2i2.386

L. N. Rani, A. Rusydiana, F. Hasib

{"title":"Microprudential Indicators of Financial System Stability: An AHP Approach","authors":"L. N. Rani, A. Rusydiana, F. Hasib","doi":"10.58968/as.v2i2.386","DOIUrl":"https://doi.org/10.58968/as.v2i2.386","url":null,"abstract":"In general there are two indicators of financial system stability, namely microprudential and macroprudential. Among macroprudential indicators are economic growth, balance of payments, inflation rate, interest and exchange rates, crisis contagion effect, and many others. Different from the previous researches concerning financial system stability measurement, this research will use the financial and banking practitioners' perspective regarding the leading indicator in measuring financial system stability so that we can presumably determine the real leading financial stability indicator for the current situation using Analytic Hierarchy Process (AHP) method. This study will look at the indicator of financial system stability from a microprudential perspective in Indonesia. The results show that based on the results of interviews with experts/banking practitioners, the 3 (three) most important aspects are Capital & Asset (0.187), Profitability (0.186) and Asset Quality (0.177). Important indicators of financial system stability from the next microprudential aspect are Liquidity (0.176), Market-based Indicators (0.139) and finally Risk Sensitivity (0.136). The Macroprudential Policy and microprudentials issued by Bank Indonesia as the central bank that has full authority, play an important role in maintaining Financial System Stability (SSK) in Indonesia.","PeriodicalId":514853,"journal":{"name":"Accounting and Sustainability","volume":"98 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139605803","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

Problems in The Implementation of Sharia Audit in Indonesia: A Systematic Literature Review using PRISMA 印度尼西亚伊斯兰教法审计实施中的问题：使用 PRISMA 的系统文献综述

Accounting and Sustainability Pub Date : 2024-01-15 DOI: 10.58968/as.v2i2.371

Irfaul Risqoh Al Rieza, Arinan Hananan Taqiyya

{"title":"Problems in The Implementation of Sharia Audit in Indonesia: A Systematic Literature Review using PRISMA","authors":"Irfaul Risqoh Al Rieza, Arinan Hananan Taqiyya","doi":"10.58968/as.v2i2.371","DOIUrl":"https://doi.org/10.58968/as.v2i2.371","url":null,"abstract":"This research aims to find out the problems encountered in the practice of sharia auditing to be recommended to stakeholders in order to get solutions and find solutions. The method used is qualitative with a literature study approach. Data analysis tools with PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. This research uses secondary data taken from the Publish or Perish software on the Google Scholar database. The results showed that there were 41 papers that became the population, then filtered and produced 17 final articles which became the main data source in the study. Of the 17 articles processed, all of them are problems encountered by Islamic audit practitioners encountered in the field. It was found that there are five basic problems in Islamic auditing that can be a reference for the relevant stakeholders to solve in order to improve the performance of Islamic auditing. The five problems are (1) Sharia audit regulations that have not been accommodated nationally, (2) Availability and competence of Human Resources as sharia auditors that are not optimal, (3) Management of the sharia audit process that is not effective and efficient, and (4) The practice of the sharia audit process still focuses on operational audits rather than audits of sharia aspects, (5) Unclear scope of sharia audits.","PeriodicalId":514853,"journal":{"name":"Accounting and Sustainability","volume":" 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139622845","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

Research Trend on Social Banking 社会银行研究趋势

Accounting and Sustainability Pub Date : 2024-01-05 DOI: 10.58968/as.v2i2.349

Amelia Tri Puspita, Lina Marlina

引用次数: 0

The Effect of Implementing Good Corporate Governance (GCG) on the Financial Performance of Islamic Banks in Indonesia 实施良好公司治理（GCG）对印度尼西亚伊斯兰银行财务业绩的影响

Accounting and Sustainability Pub Date : 2024-01-05 DOI: 10.58968/as.v2i2.344

Nadyatul Khairiah, Nailul Inayah

{"title":"The Effect of Implementing Good Corporate Governance (GCG) on the Financial Performance of Islamic Banks in Indonesia","authors":"Nadyatul Khairiah, Nailul Inayah","doi":"10.58968/as.v2i2.344","DOIUrl":"https://doi.org/10.58968/as.v2i2.344","url":null,"abstract":"The implementation of Good Corporate Governance (GCG) in Indonesia's Islamic banking sector is an important step to ensure transparency, accountability and fairness in the operations of financial institutions. As an integral part of the financial system, Islamic Banks not only provide services in accordance with Islamic economic principles but are also expected to implement good corporate practices to maintain the sustainability and reliability of the financial system.Corporate governance in the banking sector gained attention after the 1997 financial crisis, with the establishment of the National Committee on Governance Policy (KNKG) in 1999. Analysis of previous research results shows variations in the effect of GCG implementation on the financial performance of Islamic banks. Some studies found a significant positive impact, while others showed negative or insignificant results. Variations in results are also seen in performance indicators such as CAR, NPF, ROA, and ROE, reflecting the complexity of the relationship between GCG and aspects of financial performance. Therefore, deeper contextual understanding and improved effectiveness of GCG implementation are needed to understand and maximize its impact amidst increasingly complex financial market dynamics.","PeriodicalId":514853,"journal":{"name":"Accounting and Sustainability","volume":"14 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139381932","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

Fraudulent Financial Reporting: How far has it been Researched? 欺诈性财务报告：研究进展如何？

Accounting and Sustainability Pub Date : 2024-01-03 DOI: 10.58968/as.v2i1.340

Amelia Tri Puspita, Muhamad Taqi

引用次数: 0

Bank Credit and Economic Growth: Evidence from OIC Countries 银行信贷与经济增长：来自伊斯兰会议组织国家的证据

Accounting and Sustainability Pub Date : 2024-01-03 DOI: 10.58968/as.v2i2.341

A. Rusydiana, Ihsanul Ikhwan

引用次数: 0