Pub Date : 2024-07-16DOI: 10.47577/business.v8i.11439
Rassol Abd, Aljalil Mahdi, Hayder Ali Abdullah, Mohammed Hussein Ali
The aim of the research is to determine the impact of banking service quality on the reputation of commercial banks due to the growth and development of banking services, while at the same time, the increase in problems faced by bank customers. The opinions of a group of affiliates at the University of Karbala, consisting of 80 affiliates representing the research sample, were taken. Their opinions were revealed according to the questionnaire model presented to them, which included 20 items distributed across two axes. The results obtained by the researchers through the answers of the research sample indicate the existence of a relationship, impact, and correlation between service quality and the reputation of commercial banks among the affiliates who domicile their salaries and the beneficiaries of the services of these banks.
{"title":"Banking Service Quality and Its Impact on Commercial Banks' Reputation: An Applied Study at the University of Kerbala","authors":"Rassol Abd, Aljalil Mahdi, Hayder Ali Abdullah, Mohammed Hussein Ali","doi":"10.47577/business.v8i.11439","DOIUrl":"https://doi.org/10.47577/business.v8i.11439","url":null,"abstract":"The aim of the research is to determine the impact of banking service quality on the reputation of commercial banks due to the growth and development of banking services, while at the same time, the increase in problems faced by bank customers. The opinions of a group of affiliates at the University of Karbala, consisting of 80 affiliates representing the research sample, were taken. Their opinions were revealed according to the questionnaire model presented to them, which included 20 items distributed across two axes. The results obtained by the researchers through the answers of the research sample indicate the existence of a relationship, impact, and correlation between service quality and the reputation of commercial banks among the affiliates who domicile their salaries and the beneficiaries of the services of these banks.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"81 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141642934","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}
Pub Date : 2024-07-10DOI: 10.47577/business.v8i.11397
John Henry Wijaya, D. Saputera, Wahyu Panji Nugraha
This study analyzes the financial viability of Indonesian telecommunications companies from 2017 to 2022 using financial distress models. The research focuses on comparing the Altman Z-Score and Grover models to predict financial distress, evaluating their effectiveness in providing insights for investors. The telecommunications sector in Indonesia has seen rapid growth, driven by increased smartphone penetration, internet access, and the adoption of 5G technology. However, this growth is accompanied by challenges such as intense competition, economic instability, and regulatory changes, which pose risks of financial distress.Financial distress in telecommunications companies is assessed through key financial ratios, examining liquidity, leverage, and profitability. The study utilizes historical financial data from leading telecommunications companies, applying the Zmijewski and Grover models to predict bankruptcy and assess financial health. Results indicate significant variations in financial performance across companies, with some showing stability and others fluctuating between healthy and distressed states.The research identifies critical financial ratios used in performance evaluation and highlights the relevance of each method. Findings suggest that while both models are valuable, the Zmijewski model demonstrates higher accuracy (93%) compared to the Grover model (77%), making it more reliable for predicting financial distress. This study contributes to better financial management practices in the telecommunications sector, offering investors a comprehensive tool for making informed decisions and mitigating risks.
{"title":"Business Feasibility Analysis for Investors in Telecommunications Companies for 2017-2022 Period Using the Financial Distress Model","authors":"John Henry Wijaya, D. Saputera, Wahyu Panji Nugraha","doi":"10.47577/business.v8i.11397","DOIUrl":"https://doi.org/10.47577/business.v8i.11397","url":null,"abstract":"This study analyzes the financial viability of Indonesian telecommunications companies from 2017 to 2022 using financial distress models. The research focuses on comparing the Altman Z-Score and Grover models to predict financial distress, evaluating their effectiveness in providing insights for investors. The telecommunications sector in Indonesia has seen rapid growth, driven by increased smartphone penetration, internet access, and the adoption of 5G technology. However, this growth is accompanied by challenges such as intense competition, economic instability, and regulatory changes, which pose risks of financial distress.Financial distress in telecommunications companies is assessed through key financial ratios, examining liquidity, leverage, and profitability. The study utilizes historical financial data from leading telecommunications companies, applying the Zmijewski and Grover models to predict bankruptcy and assess financial health. Results indicate significant variations in financial performance across companies, with some showing stability and others fluctuating between healthy and distressed states.The research identifies critical financial ratios used in performance evaluation and highlights the relevance of each method. Findings suggest that while both models are valuable, the Zmijewski model demonstrates higher accuracy (93%) compared to the Grover model (77%), making it more reliable for predicting financial distress. This study contributes to better financial management practices in the telecommunications sector, offering investors a comprehensive tool for making informed decisions and mitigating risks.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"22 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141661234","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}
Pub Date : 2024-07-09DOI: 10.47577/business.v8i.11398
Muhammad Ali Jaafar, Alaa Mohsin, Muttlaq Al-Daamy
The study aimed to elucidate the extent of accountants' adherence to legal and ethical factors, understand the psychological state of the auditor, explore the impact of regulations governing the auditing profession, and delineate the effect of psychological and ethical factors on the auditor's behavior. The study also sought to gather opinions from auditors, academics, and educators at the University of Baghdad regarding legal, ethical, and psychological factors within the profession. The study found significant correlations between legal, ethical, and psychological factors, and accounting manipulations. There was a statistically significant relationship between legal factors and accounting manipulations, with a correlation coefficient of (0.383) at a significance level of less than (0.01). Similarly, a significant relationship was found between ethical factors and accounting manipulations, with a correlation coefficient of (0.416) at a significance level of less than (0.01). Moreover, a significant relationship was established between psychological factors and accounting manipulations, with a correlation coefficient of (0.659) at a significance level of less than (0.01). The study recommends providing objective solutions to contribute to identifying the reasons for committing manipulation within organizations. It emphasizes the need to implement financial statement analysis techniques as a means of detecting manipulation and underscores the importance of legal actions (civil and criminal) related to filing claims in court, and preserving and protecting evidence. Additionally, auditors should act impartially, separating personal interests from their supervisory role.
{"title":"The Effect of Legal - Ethical And Psychological Factors In Reducing Accounting Manipulations: A Field Study","authors":"Muhammad Ali Jaafar, Alaa Mohsin, Muttlaq Al-Daamy","doi":"10.47577/business.v8i.11398","DOIUrl":"https://doi.org/10.47577/business.v8i.11398","url":null,"abstract":"The study aimed to elucidate the extent of accountants' adherence to legal and ethical factors, understand the psychological state of the auditor, explore the impact of regulations governing the auditing profession, and delineate the effect of psychological and ethical factors on the auditor's behavior. The study also sought to gather opinions from auditors, academics, and educators at the University of Baghdad regarding legal, ethical, and psychological factors within the profession. The study found significant correlations between legal, ethical, and psychological factors, and accounting manipulations. There was a statistically significant relationship between legal factors and accounting manipulations, with a correlation coefficient of (0.383) at a significance level of less than (0.01). Similarly, a significant relationship was found between ethical factors and accounting manipulations, with a correlation coefficient of (0.416) at a significance level of less than (0.01). Moreover, a significant relationship was established between psychological factors and accounting manipulations, with a correlation coefficient of (0.659) at a significance level of less than (0.01). The study recommends providing objective solutions to contribute to identifying the reasons for committing manipulation within organizations. It emphasizes the need to implement financial statement analysis techniques as a means of detecting manipulation and underscores the importance of legal actions (civil and criminal) related to filing claims in court, and preserving and protecting evidence. Additionally, auditors should act impartially, separating personal interests from their supervisory role.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"2 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141665525","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}
Pub Date : 2024-07-04DOI: 10.47577/business.v8i.11377
Fahad A. S Al-Fahad
In this essay, I will argue that "human rights are not universal" by analyzing the human rights discourse and the narratives that control it. Challenging the claim of universality will be highlighted from three different angles. First, the essay argues that the experience of women is often overlooked in the human rights narrative; making it non-inclusive. Furthermore, the second major issue with human rights universality is that such a claim is driven by western liberal thought that has hegemonic agenda instead of universal purposes. Finally, the third dimension that I will focus on in this essay is the strong presence of neoliberal ideas in the human rights discourse which aim at serving the interests of the few elites rather than all people around the globe. Before going into the analysis, I will start by explaining a key term in this essay which is the “universality” of human rights by shedding the light on the context of the Universal Declaration of Human Rights (UDHR).
{"title":"Are Human Rights Universal?","authors":"Fahad A. S Al-Fahad","doi":"10.47577/business.v8i.11377","DOIUrl":"https://doi.org/10.47577/business.v8i.11377","url":null,"abstract":"In this essay, I will argue that \"human rights are not universal\" by analyzing the human rights discourse and the narratives that control it. Challenging the claim of universality will be highlighted from three different angles. First, the essay argues that the experience of women is often overlooked in the human rights narrative; making it non-inclusive. Furthermore, the second major issue with human rights universality is that such a claim is driven by western liberal thought that has hegemonic agenda instead of universal purposes. Finally, the third dimension that I will focus on in this essay is the strong presence of neoliberal ideas in the human rights discourse which aim at serving the interests of the few elites rather than all people around the globe. Before going into the analysis, I will start by explaining a key term in this essay which is the “universality” of human rights by shedding the light on the context of the Universal Declaration of Human Rights (UDHR).","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677553","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}
Pub Date : 2024-05-23DOI: 10.47577/business.v7i.11024
Yoni Degei, Sari Rusmita, Khristina Yunita
Recording transactions for purchasing pig livestock assets as a marriage medium for the Lani tribal community in Wamena. These documents or records of transactions or events are the guidance of both parties in the marriage process. The aim of this research is to discuss identifying, measuring, communicating, presenting and disclosing kweau accounting in the marriage process of the Lani Wamena tribal community. This research used qualitative methods from the results of interviews and observations. The researcher concluded that the identification of notes needs to be adjusted to the fair value or transaction price when pig assets are purchased on the market, so that the process of measuring, communicating, presenting and disclosing in accounting is realized. The researcher also provides an overview of purchase measurement records, general journals and presentation of accounting financial reports so that they can be used at subsequent wedding events.
{"title":"Application of Kweau Accounting in Weddings of the Lani Tribe of Wamena Papua","authors":"Yoni Degei, Sari Rusmita, Khristina Yunita","doi":"10.47577/business.v7i.11024","DOIUrl":"https://doi.org/10.47577/business.v7i.11024","url":null,"abstract":"Recording transactions for purchasing pig livestock assets as a marriage medium for the Lani tribal community in Wamena. These documents or records of transactions or events are the guidance of both parties in the marriage process. The aim of this research is to discuss identifying, measuring, communicating, presenting and disclosing kweau accounting in the marriage process of the Lani Wamena tribal community. This research used qualitative methods from the results of interviews and observations. The researcher concluded that the identification of notes needs to be adjusted to the fair value or transaction price when pig assets are purchased on the market, so that the process of measuring, communicating, presenting and disclosing in accounting is realized. The researcher also provides an overview of purchase measurement records, general journals and presentation of accounting financial reports so that they can be used at subsequent wedding events.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"57 37","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141102976","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}
Pub Date : 2024-04-16DOI: 10.47577/business.v7i.10868
Muhammad Ali, Syafrizal Ikram, Suryana Suryana, Sendi Gusnandar Arnan
The purpose of this study is to ascertain the impact of imports, exports, inflation, and BI rates on Indonesia Composite Index (ICI) over the years 2018–2022. This study's findings are discussed in relation to inflation, imports, exports, BI rates, and ICI. Theories pertaining to that field are the method used in this regard. This study was carried out in Indonesia. Research of this kind is quantitative in nature. Central Agency of Statistics provided time series secondary data for this study in the form of publications on imports, exports, inflation, BI rates, and ICI for the period of January 2018 to December 2022.The explanatory approach was the research methodology employed in this study. Multiple linear regression analysis and descriptive analysis are the data analysis methods used in this study. The study's findings partially indicate that while imports and inflation have little bearing on the ICI, exports and BI rates do. The study's findings concurrently demonstrate that the ICI is impacted by inflation, imports, exports, and BI rates.
{"title":"Exports, Imports, Inflation, BI Rates and Their Implications for Indonesia Composite Index (ICI) in Indonesia 2018-2022","authors":"Muhammad Ali, Syafrizal Ikram, Suryana Suryana, Sendi Gusnandar Arnan","doi":"10.47577/business.v7i.10868","DOIUrl":"https://doi.org/10.47577/business.v7i.10868","url":null,"abstract":"The purpose of this study is to ascertain the impact of imports, exports, inflation, and BI rates on Indonesia Composite Index (ICI) over the years 2018–2022. This study's findings are discussed in relation to inflation, imports, exports, BI rates, and ICI. Theories pertaining to that field are the method used in this regard. This study was carried out in Indonesia. Research of this kind is quantitative in nature. Central Agency of Statistics provided time series secondary data for this study in the form of publications on imports, exports, inflation, BI rates, and ICI for the period of January 2018 to December 2022.The explanatory approach was the research methodology employed in this study. Multiple linear regression analysis and descriptive analysis are the data analysis methods used in this study. The study's findings partially indicate that while imports and inflation have little bearing on the ICI, exports and BI rates do. The study's findings concurrently demonstrate that the ICI is impacted by inflation, imports, exports, and BI rates.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"2 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140698441","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}
Pub Date : 2024-04-08DOI: 10.47577/business.v2i.10889
Indupurnahayu, Muhamad Azis Firdaus, Maryani, Sapie Bin Sabilan
This research aims to analyze the influence of moral culture, organizational commitment, and job satisfaction on employee performance, as well as the influence of moral culture and job satisfaction on organizational commitment. Data were collected through questionnaires from 154 respondents from PT ANTAM UBPE Pongkor and analyzed using Partial Least Square (PLS) based on Structural Equation Model (SEM) with SmartPLS 3.0. The results of the analysis show that moral culture, organizational commitment, and job satisfaction significantly and positively influence employee performance, and moral culture and job satisfaction also significantly and positively influence organizational commitment.
{"title":"Analyzing the influence of moral culture and job satisfaction on organizational commitment in enhancing employee performance: an empirical study at PT. Antam TBK Gold Mining Business Unit Pongkor","authors":"Indupurnahayu, Muhamad Azis Firdaus, Maryani, Sapie Bin Sabilan","doi":"10.47577/business.v2i.10889","DOIUrl":"https://doi.org/10.47577/business.v2i.10889","url":null,"abstract":"This research aims to analyze the influence of moral culture, organizational commitment, and job satisfaction on employee performance, as well as the influence of moral culture and job satisfaction on organizational commitment. Data were collected through questionnaires from 154 respondents from PT ANTAM UBPE Pongkor and analyzed using Partial Least Square (PLS) based on Structural Equation Model (SEM) with SmartPLS 3.0. The results of the analysis show that moral culture, organizational commitment, and job satisfaction significantly and positively influence employee performance, and moral culture and job satisfaction also significantly and positively influence organizational commitment.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"178 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140730912","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}
Pub Date : 2024-03-29DOI: 10.47577/business.v7i.10843
Saba Noori Alhamdany, Sofya Imad, Yousif
The objective of this study was to examine the influence of strategic consensus, encompassing dimensions of communication, transparency, and empowerment, on entrepreneurial orientation. Furthermore, it aimed to investigate the role of strategic leadership as a mediating variable in the relationship between strategic consensus and entrepreneurial orientation. The study addressed this issue through various theoretical and practical inquiries formulated based on the current circumstances of Iraqi organizations. The Directorate of Embassy Protection and Diplomats in Baghdad was selected, representing 94% of the total study population. The sample comprised 190 officers, with 170 questionnaires returned after distribution. Following encoding, 20 incomplete questionnaires were excluded, resulting in 160 valid responses. Statistical analysis revealed a significant and meaningful relationship between strategic consensus, strategic leadership, and entrepreneurial orientation, as demonstrated by hypothesis testing.
{"title":"The relationship between strategic consensus and entrepreneurial orientation by mediating strategic leadership: An Analytical study in the Directorate for the Protection of Embassies and Diplomatic Missions","authors":"Saba Noori Alhamdany, Sofya Imad, Yousif","doi":"10.47577/business.v7i.10843","DOIUrl":"https://doi.org/10.47577/business.v7i.10843","url":null,"abstract":"The objective of this study was to examine the influence of strategic consensus, encompassing dimensions of communication, transparency, and empowerment, on entrepreneurial orientation. Furthermore, it aimed to investigate the role of strategic leadership as a mediating variable in the relationship between strategic consensus and entrepreneurial orientation. The study addressed this issue through various theoretical and practical inquiries formulated based on the current circumstances of Iraqi organizations. The Directorate of Embassy Protection and Diplomats in Baghdad was selected, representing 94% of the total study population. The sample comprised 190 officers, with 170 questionnaires returned after distribution. Following encoding, 20 incomplete questionnaires were excluded, resulting in 160 valid responses. Statistical analysis revealed a significant and meaningful relationship between strategic consensus, strategic leadership, and entrepreneurial orientation, as demonstrated by hypothesis testing.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140365130","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}
Pub Date : 2024-03-13DOI: 10.47577/business.v7i.10786
Muna Jabbar Mohammed
The research aims to investigate the importance of disclosing related party transactions in the auditor’s report, and to explain the nature of the misstatements involved in related party transactions according to professional publications. In addition to showing the impact of disclosure of related parties in the auditor’s report to enhance the investment decisions of users of those statements, and to achieve the research aims , the inductive method was relied upon as well as the deductive analytical method was used to reach the research objectives. The study tool was used, which was represented in a questionnaire for all Data from the research sample, as the questionnaire was distributed to a number of sample members, and the number was appropriate for conducting statistical analysis as it reached 50 questionnaires, of which 48 questionnaires were suitable for analysis through the Statistical Package for the Social Sciences (SPSS) program. After analyzing the study variables and testing the hypothesis. The research reached the most important conclusions that disclosing the transactions of related parties, especially the essential transactions of members of the Board of Directors, executive administrators, and major shareholders in the auditor’s report, helps to enhance confidence in investment in the economic entity. The most important recommendations were the necessity of developing the content of the audit report in disclosing related parties, because of its impact on increasing the percentage of responsibilities incurred by the auditor, as well as its impact on rationalizing investment decisions and on decision makers in the economic entity.
{"title":"The Impact of Disclosure of Related Parties in the Auditor’s Report and its Reflection on Enhancing Investment Decisions","authors":"Muna Jabbar Mohammed","doi":"10.47577/business.v7i.10786","DOIUrl":"https://doi.org/10.47577/business.v7i.10786","url":null,"abstract":" The research aims to investigate the importance of disclosing related party transactions in the auditor’s report, and to explain the nature of the misstatements involved in related party transactions according to professional publications. In addition to showing the impact of disclosure of related parties in the auditor’s report to enhance the investment decisions of users of those statements, and to achieve the research aims , the inductive method was relied upon as well as the deductive analytical method was used to reach the research objectives. The study tool was used, which was represented in a questionnaire for all Data from the research sample, as the questionnaire was distributed to a number of sample members, and the number was appropriate for conducting statistical analysis as it reached 50 questionnaires, of which 48 questionnaires were suitable for analysis through the Statistical Package for the Social Sciences (SPSS) program. After analyzing the study variables and testing the hypothesis. The research reached the most important conclusions that disclosing the transactions of related parties, especially the essential transactions of members of the Board of Directors, executive administrators, and major shareholders in the auditor’s report, helps to enhance confidence in investment in the economic entity. The most important recommendations were the necessity of developing the content of the audit report in disclosing related parties, because of its impact on increasing the percentage of responsibilities incurred by the auditor, as well as its impact on rationalizing investment decisions and on decision makers in the economic entity.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140244950","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}
Pub Date : 2024-03-13DOI: 10.47577/business.v7i.10787
Jaafar Abdulhussein, Hilo Aljabi
The research aims to clarify the auditor’s responsibility for applying the concept of materiality in accordance with the (ISA.320) standard in determining the analytical audit procedures represented by the process of assessing audit risks. To achieve the research aims, the descriptive analytical approach was used to deal with data collection and classification. The main study tool, represented by the questionnaire form, was used to collect data from the study sample, which was analyzed through the SPSS program. The questionnaire was distributed to a number of sample members, and the number was suitable for conducting statistical analysis, as it reached 45 questionnaires, of which 40 questionnaires were suitable for analysis. The most important conclusions were that there is a statistically significant effect of the auditor’s analytical procedures when applying the International Auditing Standard Materiality (ISA.320) in assessing audit risks. The study recommended the need for the Accounting and Auditing Council to take measures to verify the compliance of Iraqi audit offices with audit risk assessment procedures through the use of analytical procedures by the auditor in accordance with International Auditing Standard 320 Materiality
{"title":"The Auditor’s Responsibility is to Apply the Concept of Materiality in Accordance with the Standard (ISA.320) in Determining Analytical Audit Procedures to Reduce Audit Risks","authors":"Jaafar Abdulhussein, Hilo Aljabi","doi":"10.47577/business.v7i.10787","DOIUrl":"https://doi.org/10.47577/business.v7i.10787","url":null,"abstract":"The research aims to clarify the auditor’s responsibility for applying the concept of materiality in accordance with the (ISA.320) standard in determining the analytical audit procedures represented by the process of assessing audit risks. To achieve the research aims, the descriptive analytical approach was used to deal with data collection and classification. The main study tool, represented by the questionnaire form, was used to collect data from the study sample, which was analyzed through the SPSS program. The questionnaire was distributed to a number of sample members, and the number was suitable for conducting statistical analysis, as it reached 45 questionnaires, of which 40 questionnaires were suitable for analysis. The most important conclusions were that there is a statistically significant effect of the auditor’s analytical procedures when applying the International Auditing Standard Materiality (ISA.320) in assessing audit risks. The study recommended the need for the Accounting and Auditing Council to take measures to verify the compliance of Iraqi audit offices with audit risk assessment procedures through the use of analytical procedures by the auditor in accordance with International Auditing Standard 320 Materiality","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140247411","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}
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