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The Impact of Intellectual Capital Disclosure and Type of Ownership on Evaluation of a Company's Financial Performance after IPO 知识资本披露与所有权类型对上市后公司财务绩效评价的影响
Pub Date : 2022-03-20 DOI: 10.26905/afr.v5i1.7528
Dyah Arini Rudhiningtyas, Y. Soesetio, Chois Nuril Faizza
This study aims to determine the effect of Intellectual capital Disclosure (ICD) and the type of ownership on financial performance after the IPO in short and medium period. This study uses a quantitative approach and multiple regression analysis. Data was obtained from prospectuses and financial statements of companies that conducted IPOs on Indonesia Stock Exchange for the period 2000-2015. The population in this study was all companies that conducted initial public offerings from 2000 to 2015, as many as 316 companies and 234 companies were selected as samples using purposive sampling methods. The results showed that Intellectual Capital Disclosure had a significant positive effect on short-term (1-year) and medium-term (3-year) financial performance post-IPO, however, type of ownership has no effect on short or medium-term financial performance post-IPO. These results show that the degree of intelectual capital disclosure can control the company's performance for the better. This provides broad insights for decision makers.
本研究旨在确定知识资本披露(ICD)和所有权类型对上市后中短期财务绩效的影响。本研究采用定量方法和多元回归分析。数据来自2000-2015年期间在印度尼西亚证券交易所进行ipo的公司的招股说明书和财务报表。本研究的人口是2000年至2015年进行首次公开募股的所有公司,采用目的抽样方法选取了316家公司和234家公司作为样本。结果表明,知识资本披露对上市后短期(1年)和中期(3年)财务绩效有显著的正向影响,而股权类型对上市后短期和中期财务绩效没有影响。这些结果表明,智力资本披露程度对公司绩效的控制作用越强。这为决策者提供了广泛的见解。
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引用次数: 2
Perbandingan Tingkat Akurasi Model Prediksi Financial Distress pada Perusahaan Sektor Property dan Real Estate 比较金融部门房地产和房地产企业压力预测模型的准确性水平
Pub Date : 2022-03-20 DOI: 10.26905/afr.v5i1.7526
L. Mahastanti, A. Utami
This study aims to find the most accurate financial distress prediction model for use in the property and real estate sectors listed on the Indonesia Stock Exchange. The financial distress prediction models used in this study are the Altman model, the Springate model, the Zmijewski model, and the Grover model. The population in this study amounted to 79 of property and real estate sector companies listed on the IDX. There are 28 companies in this study that were used as research samples with a total of 112 observations for 4 periods. The sampling process used a purposive sampling technique. The data analysis method used is a different test using McNemar Test on SPSS version 26, the data from the model predictions are compares with sample category 1 (financial distress) and category 0 (non-financial distress). This study also uses robustness check to test the robustness of the first prediction results. The results showed that Grover model was the most accurate predictive model with an accuracy rate of 88 percent, then the Altman model at 76,8 percent, the Springate model at 55,3 percent, and the Zmijewski model at 68 percent.
本研究旨在找到最准确的财务困境预测模型,用于在印度尼西亚证券交易所上市的房地产和房地产行业。本研究使用的财务困境预测模型有Altman模型、Springate模型、Zmijewski模型和Grover模型。在这项研究中,共有79家房地产和房地产行业公司在IDX上市。本研究共选取28家公司作为研究样本,共进行了4个周期的112次观察。抽样过程采用了目的性抽样技术。使用的数据分析方法是使用SPSS版本26上的McNemar测试的不同测试,来自模型预测的数据与样本类别1(财务困境)和类别0(非财务困境)进行比较。本研究还采用稳健性检验来检验第一次预测结果的稳健性。结果表明,Grover模型是最准确的预测模型,准确率为88%,其次是Altman模型,准确率为76.8%,Springate模型为55.3%,Zmijewski模型为68%。
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引用次数: 0
The Effect of Liquidity, Solvability and Assets on the Profitability of Women Entrepreneurs 流动性、偿债能力和资产对女企业家盈利能力的影响
Pub Date : 2022-03-20 DOI: 10.26905/afr.v5i1.6940
R. Mustikowati, Hery Pratikto
In recent years, several researchers have criticized the diversity of gender in influencing the financial performance of companies. Despite providing high benefits and variety in the field of entrepreneurship, female entrepreneurs continue to be seen as an insignificant factor in entrepreneurship due to the dominance of male entrepreneurs. The purpose of this study was to analyze the financial performance of SMEs in Malang Regency. Data were collected from 100 female entrepreneurs and analyzed using multiple linear regression. Data was collected by using a simple random sampling technique. The results showed that liquidity and solvency had no significant effect on the profitability of women entrepreneurs in Malang Regency, while assets had a significant influence on the profitability of women entrepreneurs in Malang Regency. This finding seeks to allocate sources of funds in order to carry out investment activities, provide liquid assets so that they do not lose if at any time they are disbursed, provide guarantees of their own capital to pay off long-term debts, utilize all assets owned in order to increase income.
近年来,一些研究人员批评了性别多样性对公司财务业绩的影响。尽管在创业领域提供了很高的利益和多样性,但由于男性企业家占主导地位,女性企业家仍然被视为创业中微不足道的因素。本研究的目的是分析玛琅县中小企业的财务绩效。收集100位女性企业家的数据,采用多元线性回归进行分析。数据的收集采用简单的随机抽样技术。结果表明,流动性和偿付能力对玛琅女企业家的盈利能力没有显著影响,而资产对玛琅女企业家的盈利能力有显著影响。这项调查旨在分配资金来源,以便进行投资活动,提供流动资产,以便在任何时候支付时都不会损失,为自己的资本提供担保以偿还长期债务,利用所有拥有的资产以增加收入。
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引用次数: 0
Analysis of Volatility Spillover in African Stock Markets: Evidence from Nigeria, Ghana, and South Africa 非洲股市波动溢出分析:来自尼日利亚、加纳和南非的证据
Pub Date : 2022-02-20 DOI: 10.26905/afr.v5i1.7547
P. Ali
The purpose of this paper was to analyze stock market return volatility spillover between in Sub-Sahara markets using Nigeria, Ghana and South Africa monthly data from January 2000 to December 2017. Preliminary analyses from descriptive statistics show that show mean monthly returns are positive for all the stock markets. Skewness coefficients show that the stock returns and interest rates distribution of all Sub-Sahara Africa stock markets are negatively skewed but inflation rate is positively skewed for Nigeria and South Africa, and flat for Ghana. Excess kurtoses are positive for all the stock markets and macroeconomic indicators, and Jarque-Bera statistics indicate the stock markets’ series and macroeconomic indicators are not normally distributed. The Unit roots tests results indicate that all the stock markets and macroeconomic indicators are first difference stationary. The results of multivariate BEKK-GARCH (1,1) model show evidence of volatility spillover in Sub-Sahara Africa stock markets. We therefore recommend amongst others that stock market authorities should formulate and implement policies that would mitigate any negative effect of stock return volatility on the wealth of retail investors so as to sustain investors’ confidence in the African stock markets. This will eliminate the destabilising impact on the investors’ confidence on the markets.
本文的目的是利用尼日利亚、加纳和南非2000年1月至2017年12月的月度数据,分析撒哈拉以南市场股票市场回报波动的溢出效应。描述性统计的初步分析表明,所有股票市场的月平均收益率均为正。偏度系数显示,所有撒哈拉以南非洲股票市场的股票收益和利率分布都呈负偏态,但尼日利亚和南非的通货膨胀率呈正偏态,加纳的通货膨胀率持平。超额峰度对所有股票市场和宏观经济指标都是正的,并且Jarque-Bera统计表明股票市场系列和宏观经济指标不是正态分布。单位根检验结果表明,所有股票市场和宏观经济指标都是第一差分平稳性的。多元BEKK-GARCH(1,1)模型结果显示,撒哈拉以南非洲股市存在波动溢出效应。因此,我们除其他外建议,股票市场当局应制定和执行政策,减轻股票回报波动对散户投资者财富的任何负面影响,以维持投资者对非洲股票市场的信心。这将消除投资者对市场信心的不稳定影响。
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引用次数: 0
Good Corporate Governance dan Kinerja BUMN dengan Penghindaran Pajak sebagai Pemoderasi 良好的公司治理和国有企业行为与逃税为基础
Pub Date : 2022-02-10 DOI: 10.26905/afr.v4i2.6689
Handy Deo Setiadi, S. Supatmi
Privatization is one of the Government's efforts to obtain additional capital with one of This study aims to analyze the impact of GCG on company performance with tax avoidance as a moderation variable. The GCG indicators in this research are independent board of commissioners, institutional ownership, audit quality, and proportion of the number of audit committeeswhile company performance is proxied by return on assets. The sample in this research was 13 state-owned companies listed on the Indonesia Stock Exchange for 2016 to 2020. This research used cross-section weights methods for the hypothesis testing. The results of this research show that the audit quality and the proportion of the audit committee have a positive effect on the company's performance,while independent commissioners and institutional ownership have no effect on company performance. This study also finds that tax avoidance is proven only as a moderator by strengthening the positive influence of GCG as measured by institutional ownership on company performance.https://doi.org/10.26905/afr.v4i2.6689
私有化是政府获得额外资本的努力之一。本研究旨在分析GCG对公司绩效的影响,以避税为调节变量。本研究的GCG指标为独立董事会、机构所有权、审计质量和审计委员会数量占比,而公司绩效则由资产收益率代表。本研究的样本为2016 - 2020年在印尼证券交易所上市的13家国有企业。本研究采用横截面权值法进行假设检验。研究结果表明,审计质量和审计委员会比例对公司绩效有正向影响,而独立专员和机构持股对公司绩效没有影响。本研究还发现,通过加强GCG(以机构所有权衡量)对公司绩效的积极影响,避税被证明只是一个调节因素。https://doi.org/10.26905/afr.v4i2.6689
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引用次数: 0
Mampukah Privatisasi Meningkatkan Efisiensi Perusahaan? Kajian Empiris pada BUMN Sektor Konstruksi 私有化能提高公司的效率吗?建筑业经验研究
Pub Date : 2022-02-07 DOI: 10.26905/afr.v4i2.6234
Mahruddin Harahap, Amzu Rifin, B. Sanim
Privatization is one of the Government's efforts to obtain additional capital with one of the goals for the efficiency of BUMN. The efficiency of BUMN due to privatization needs to be studied through data processed using a statistical approach. Based on the results of the study, it can be seen that BUMN is relatively more efficient before privatization compared to after privatization, then it is found that from the tested variables, there are 3 factors that affect the efficiency of construction BUMN, namely total assets, economic growth and interest rate. Privatization has no effect on the efficiency of Construction SOEs. This shows that the privatization carried out has no effect on the company's performance. This can happen because the shares sold to the public are relatively small. The government is still dominant as a shareholder, so management control from the government is still dominant.DOI: https://doi.org/10.26905/afr.v4i2.6234
私有化是政府争取更多资本的努力之一,其目标之一是提高人口基金的效率。需要通过使用统计方法处理的数据来研究民营化带来的人口资源效率。从研究结果可以看出,民营化前民营化的效率相对于民营化后的效率更高,然后从测试的变量中发现,影响建筑民营化效率的因素有3个,即总资产、经济增长和利率。私有化对建设类国有企业的效率没有影响。这说明私有化对公司业绩没有影响。之所以会出现这种情况,是因为出售给公众的股份相对较少。政府作为股东仍然占主导地位,因此政府的管理控制权仍然占主导地位。DOI: https://doi.org/10.26905/afr.v4i2.6234
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引用次数: 1
Design of Web-Based Futsal Field Rental Accounting Information System in Village-Owned Enterprises 基于web的村级企业五人制场地租赁会计信息系统设计
Pub Date : 2021-12-20 DOI: 10.26905/afr.v4i2.5995
Hery Dwi Yulianto, L. Puspitawati, R. U. Mega
The purpose of this research is to facilitate village-owned enterprises in developing newly initiated businesses, one of which is the rental of a futsal field. From the business process built, members, plan to accelerate the system by utilizing information system technology and comply with financial accounting standards for micro, small, and medium enterprises. To support the manufacture of this system, the method used is the prototype method with the stages of communication, planning, modelling, development, and deployment. Based on the research results by futsal field operators, the level of accounting knowledge is still low, especially accounting knowledge for micro, small and medium entities. To assist and facilitate operators in making financial reports according to standards, the development of a web-based futsal field rental application helps accelerate the business processes of Village-Owned Enterprises, digitally documenting processes, and making financial reports according to financial accounting standards for micro, small and medium enterprises.DOI: https://doi.org/10.26905/afr.v4i2.5995
本研究的目的是为了促进村企发展新创业,其中之一就是五人制足球场的租赁。从建立的业务流程来看,各成员计划利用信息系统技术加快系统的发展,并符合中小微企业的财务会计准则。为了支持该系统的制造,使用的方法是原型方法,包括通信、计划、建模、开发和部署阶段。从五人制足球场经营者的研究结果来看,我国五人制足球场经营者的会计知识水平仍然较低,尤其是中小微企业的会计知识水平较低。为协助和便利经营者按标准编制财务报告,开发基于网络的五人制场地租赁应用程序,加快村企业务流程,数字化记录流程,并根据中小微企业财务会计准则编制财务报告。DOI: https://doi.org/10.26905/afr.v4i2.5995
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引用次数: 1
Risk Management Practices and Financial Performance: The Case of Banks in Sultanate of Oman 风险管理实践与财务绩效:以阿曼苏丹国银行为例
Pub Date : 2021-12-20 DOI: 10.26905/afr.v4i2.6312
E. Ahmed, Shima Hamdan AL Mamar, Ahad Said Al Ghassani
The main objective of this project is to define the relationship between risk management practices and bank's financial performance. This is quantitative study, where the quantitative data was collected via secondary data. Data collection from the annual reports of banks in Muscat Securities Market (MSM).The Sample size of 8 banks. In this research, data collected is analyzed using Structural Equation Modelling (SEM) with Partial Least Square PLS Software. The findings revealed that risk management is positively meaningful while avoiding risk .The findings pointed that the risk management has significant with a ROA. This result indicates that management has a significant influence on banks performance (ROA). As well as, the findings found that the risk management insignificant with a (ROE)DOI:https://doi.org/10.26905/afr.v4i2.6312
该项目的主要目标是确定风险管理实践与银行财务绩效之间的关系。这是定量研究,定量数据是通过二手数据收集的。数据收集自马斯喀特证券市场(MSM)银行的年度报告。8家银行的样本量。本研究使用偏最小二乘PLS软件的结构方程建模(SEM)对收集到的数据进行分析。研究发现,风险管理在规避风险的同时具有显著的正向意义,风险管理对资产收益率有显著的影响。这一结果表明,管理对银行绩效(ROA)有显著影响。此外,研究结果发现风险管理与(ROE)DOI:https://doi.org/10.26905/afr.v4i2.6312无关
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引用次数: 38
Volatilitas Harga Emas dan Minyak pada Integrasi Pasar Modal Indonesia dengan Pasar Modal Asia 黄金和石油价格的波动将印尼资本市场与亚洲资本市场融合
Pub Date : 2021-12-20 DOI: 10.26905/afr.v4i2.6291
Sintikhe Mega Treisya, Robiyanto Robiyanto
Capital market integration can be influenced by various variables, such as the volatility of gold and oil prices. The purpose of this study is to analyze the volatility of gold and oil prices on the integration of the Indonesian capital market with the Asian capital market. This study uses secondary data on daily closing prices of gold and oil (West Texas Intermediate and Brent North Sea) along with the Indonesian capital markets (JKSE), Hong Kong (HSI), South Korea (KOSPI), India (NIFTY 50), China (SSEC), Singapore (STI) during the period January 2019 to October 2020. This study uses the DCC-GARCH method to see the dynamic correlation between the capital market, and the GARCH method to analyze the volatility of gold and oil prices on the integration of the Indonesian capital market with the Asian capital market. The results of the study show that there is a positive and negative dynamic correlation between the capital markets, thus proving that the movement of the Indonesian market with other markets tends to vary. The results show that only the volatility of Brent oil has a negative effect on the integration of the Indonesian capital market with the Asian capital market
资本市场整合可以受到各种变量的影响,例如黄金和石油价格的波动。本研究的目的是分析黄金和石油价格波动对印尼资本市场与亚洲资本市场整合的影响。本研究使用了2019年1月至2020年10月期间黄金和石油(西德州中质原油和北海布伦特原油)以及印度尼西亚资本市场(JKSE)、香港(HSI)、韩国(KOSPI)、印度(NIFTY 50)、中国(SSEC)、新加坡(STI)的每日收盘价的二手数据。本研究使用DCC-GARCH方法观察资本市场之间的动态相关性,并使用GARCH方法分析印尼资本市场与亚洲资本市场整合对黄金和石油价格波动的影响。研究结果表明,资本市场之间存在正相关和负相关的动态关系,从而证明印尼市场与其他市场的走势趋于不同。研究结果表明,只有布伦特原油的波动性对印尼资本市场与亚洲资本市场的整合有负面影响
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引用次数: 1
Accounting Information System: User Participation and Organizational Commitment 会计信息系统:用户参与与组织承诺
Pub Date : 2021-12-20 DOI: 10.26905/afr.v4i2.6001
S. D. Anggadini, D. A. W. Sya’roni, Sari Damayanti, N. P. Dewi
User participation and organizational commitment are important things that can improve the performance of accounting information systems. This study aims to determine the effect of user participation and organizational commitment on the performance of accounting information systems. This study uses a quantitative approach with descriptive and verification analysis methods. The research was conducted by distributing questionnaires to employees of the accounting and systems division at Medco Energi Company with 45 respondents. The results of this study indicate that user participation and organizational commitment have a positive effect on the performance of accounting information systems. This research provides important information that no matter how well an accounting information system is implemented, it will not succeed without the support of user participation and organizational commitment.DOI: https://doi.org/10.26905/afr.v4i2.6001
用户参与和组织承诺是提高会计信息系统绩效的重要因素。本研究旨在探讨使用者参与与组织承诺对会计资讯系统绩效的影响。本研究采用定量分析、描述性分析和验证性分析相结合的方法。这项研究是通过向美可能源公司会计和系统部门的45名员工分发问卷进行的。本研究结果显示,使用者参与与组织承诺对会计资讯系统绩效有正向影响。这项研究提供了重要的信息,无论会计信息系统实施得多么好,如果没有用户参与和组织承诺的支持,它就不会成功。DOI: https://doi.org/10.26905/afr.v4i2.6001
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引用次数: 1
期刊
AFRE Accounting and Financial Review
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