首页 > 最新文献

Journal of Islamic Accounting and Finance Research最新文献

英文 中文
Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia 智力资本和银行风险对印尼伊斯兰银行业绩效的影响分析
Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.8615
D. Septiani, I. Yahya, S. Hartono, T. Ningsih, Fiina Ishmatul Maula
Purpose - This study aims to determine the effect of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia (An empirical study on Islamic Commercial Banks registered in Financial Services Authority (OJK) in 2017-2019).Method - This study used secondary data and used the multiple linear regression analysis method. The sample used was the purposive sampling method with the results of 12 Islamic Commercial Bank (BUS) as a sample of 14 BUS populations.Result - The results of this study stated that iB-VACA had a significant adverse effect on MSI variable; iB-VAHU had a positive but not significant effect on MSI variable; iB-STVA had an insignificant negative effect on MSI variable; CAR had an insignificant negative effect on MSI variable, and FDR had a positive but not significant effect on MSI variable.Implication - Islamic banking is advised to optimize its intangible assets and estimate the risks that will occur, as well as to pay attention to its sharia objectives to increase company value and performance.Originality - The secondary data source of this research is obtained from the official website of OJK, and financial report data is obtained from the website of each BUS.
目的-本研究旨在确定智力资本和银行风险对印度尼西亚伊斯兰银行业绩效的影响(2017-2019年在金融服务管理局注册的伊斯兰商业银行的实证研究)。方法-本研究使用二次数据,并使用多元线性回归分析方法。使用的样本是有目的的抽样方法,12家伊斯兰商业银行(BUS)作为14个BUS人群的样本。结果-本研究结果表明,iB-VACA对MSI变量有显著的不良影响;iB-VAHU对MSI变量有正向影响,但不显著;iB-STVA对MSI变量的影响不显著;CAR对MSI变量的负向影响不显著,FDR对MSI变量有正向影响但不显著。含义-建议伊斯兰银行优化其无形资产,估计将发生的风险,并关注其伊斯兰教法目标,以提高公司价值和业绩。独创性——本研究的二级数据来源于OJK官方网站,财务报告数据来源于各BUS网站。
{"title":"Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia","authors":"D. Septiani, I. Yahya, S. Hartono, T. Ningsih, Fiina Ishmatul Maula","doi":"10.21580/jiafr.2021.3.2.8615","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.8615","url":null,"abstract":"Purpose - This study aims to determine the effect of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia (An empirical study on Islamic Commercial Banks registered in Financial Services Authority (OJK) in 2017-2019).Method - This study used secondary data and used the multiple linear regression analysis method. The sample used was the purposive sampling method with the results of 12 Islamic Commercial Bank (BUS) as a sample of 14 BUS populations.Result - The results of this study stated that iB-VACA had a significant adverse effect on MSI variable; iB-VAHU had a positive but not significant effect on MSI variable; iB-STVA had an insignificant negative effect on MSI variable; CAR had an insignificant negative effect on MSI variable, and FDR had a positive but not significant effect on MSI variable.Implication - Islamic banking is advised to optimize its intangible assets and estimate the risks that will occur, as well as to pay attention to its sharia objectives to increase company value and performance.Originality - The secondary data source of this research is obtained from the official website of OJK, and financial report data is obtained from the website of each BUS.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49340507","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: 1
The role of the sharia supervisory board in the relationship of third-party fund and profits 伊斯兰教规监事会在第三方资金与利润关系中的作用
Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.9554
Fajria Zakiyah, Prayogo Prasojoharto, Sepky Mardian
Purpose - This study aims to find empirical evidence of the effect of growth of Third-Party Funds (TPF) on profit growth with the role of the Sharia Supervisory Board (SSB) as moderator in Islamic banks in Indonesia.Method - This research is an associative research with a quantitative approach that used Panel Data Regression and Moderated Regression Analysis (MRA) as the data analysis methods. The research sample was 58 annual financial reports from 14 Islamic Commercial Banks in Indonesia.Result - TPF had a significant positive effect on bank profit growth, but the role of the SSB could not moderate the growth of TPF on the profit growth of Islamic banks.Implication - The implications of this research can strengthen the belief that Islamic banks need to improve the quality of their services and products to maintain the trust of customers and prospective customers to place their funds in Islamic banks.Originality - The difference in this study when compared to other studies is the role of the Sharia Supervisory Board which is positioned as a moderating variable for the growth of Third-Party Funds on profit growth.
目的-本研究旨在寻找第三方基金(TPF)增长对利润增长影响的实证证据,伊斯兰教法监督委员会(SSB)是印度尼西亚伊斯兰银行的调节机构。方法-本研究是一项采用面板数据回归和调节回归分析(MRA)作为数据分析方法的定量方法的关联研究。研究样本为印尼14家伊斯兰商业银行的58份年度财务报告。含义——这项研究的含义可以加强人们的信念,即伊斯兰银行需要提高其服务和产品的质量,以保持客户和潜在客户的信任,将资金投向伊斯兰银行。独创性-与其他研究相比,本研究的不同之处在于Sharia监事会的作用,它被定位为第三方基金利润增长的调节变量。
{"title":"The role of the sharia supervisory board in the relationship of third-party fund and profits","authors":"Fajria Zakiyah, Prayogo Prasojoharto, Sepky Mardian","doi":"10.21580/jiafr.2021.3.2.9554","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.9554","url":null,"abstract":"Purpose - This study aims to find empirical evidence of the effect of growth of Third-Party Funds (TPF) on profit growth with the role of the Sharia Supervisory Board (SSB) as moderator in Islamic banks in Indonesia.Method - This research is an associative research with a quantitative approach that used Panel Data Regression and Moderated Regression Analysis (MRA) as the data analysis methods. The research sample was 58 annual financial reports from 14 Islamic Commercial Banks in Indonesia.Result - TPF had a significant positive effect on bank profit growth, but the role of the SSB could not moderate the growth of TPF on the profit growth of Islamic banks.Implication - The implications of this research can strengthen the belief that Islamic banks need to improve the quality of their services and products to maintain the trust of customers and prospective customers to place their funds in Islamic banks.Originality - The difference in this study when compared to other studies is the role of the Sharia Supervisory Board which is positioned as a moderating variable for the growth of Third-Party Funds on profit growth.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45223231","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
The role of social assistance program on management accounting practice 社会救助计划对管理会计实务的作用
Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.8889
Mira Fajrin Sholichatun, Hani Werdi Apriyanti
Purpose - The purpose of this study is to determine the procurement of social assistance program on management accounting practice of MSMEs in food industry sector in  Semarang during the Covid-19 pandemic.Method - The population in this study was 17,602 MSMEs in Semarang. The research samples were 144 MSMEs in the food industry sector in Semarang obtained using a non-random sampling technique with a purposive sampling method. The data were then processed using descriptive analysis, data quality test, classic assumption test, simple regression analysis, and hypothesis test with IBM SPSS 25 software.Result - The results show that procurement of social assistance program affected management accounting practice of MSMEs in the food industry sector in Semarang during the Covid-19 pandemic.Implication - The results show that with the support provided by the government and financial institutions in the form of social assistance programs to MSMEs had positive impacts by encouraging MSMEs to implement management accounting practices  during the covid-19 pandemic.Originality - Procurement of Social Assistance Program is an independent variable which is later expected to be able to overcome MSME problems due to the financing faced by MSMEs in Semarang in response to the impact of Covid-19 pandemic.
目的-本研究旨在确定新冠肺炎大流行期间三宝朗食品行业中小微企业管理会计实践的社会援助计划采购。方法:本研究的人群为三宝垄17602名中小微企业。研究样本是三宝垄食品工业部门的144家中小微企业,采用非随机抽样技术和有目的的抽样方法获得。然后使用描述性分析、数据质量检验、经典假设检验、简单回归分析和假设检验对数据进行处理,并使用IBM SPSS 25软件进行假设检验。结果-结果显示,在新冠肺炎大流行期间,社会援助计划的采购影响了三宝朗食品行业中小微企业的管理会计实践。含义-研究结果表明,在政府和金融机构以社会援助计划的形式向中小微企业提供的支持下,通过鼓励中小微企业在新冠肺炎大流行期间实施管理会计实践,产生了积极影响。独创性-社会援助计划的采购是一个独立变量,由于三宝朗中小微企业为应对新冠肺炎大流行的影响而面临融资,预计该计划稍后将能够克服中小微企业的问题。
{"title":"The role of social assistance program on management accounting practice","authors":"Mira Fajrin Sholichatun, Hani Werdi Apriyanti","doi":"10.21580/jiafr.2021.3.2.8889","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.8889","url":null,"abstract":"Purpose - The purpose of this study is to determine the procurement of social assistance program on management accounting practice of MSMEs in food industry sector in  Semarang during the Covid-19 pandemic.Method - The population in this study was 17,602 MSMEs in Semarang. The research samples were 144 MSMEs in the food industry sector in Semarang obtained using a non-random sampling technique with a purposive sampling method. The data were then processed using descriptive analysis, data quality test, classic assumption test, simple regression analysis, and hypothesis test with IBM SPSS 25 software.Result - The results show that procurement of social assistance program affected management accounting practice of MSMEs in the food industry sector in Semarang during the Covid-19 pandemic.Implication - The results show that with the support provided by the government and financial institutions in the form of social assistance programs to MSMEs had positive impacts by encouraging MSMEs to implement management accounting practices  during the covid-19 pandemic.Originality - Procurement of Social Assistance Program is an independent variable which is later expected to be able to overcome MSME problems due to the financing faced by MSMEs in Semarang in response to the impact of Covid-19 pandemic.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45699838","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
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 4, 2021 《会计与金融研究》,Vol. 10, No. 4, 2021
Pub Date : 2021-11-24 DOI: 10.5430/afr.v10n4p68
Sarah Chen
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 4, 2021
《会计与金融研究》,Vol. 10, No. 4, 2021
{"title":"Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 4, 2021","authors":"Sarah Chen","doi":"10.5430/afr.v10n4p68","DOIUrl":"https://doi.org/10.5430/afr.v10n4p68","url":null,"abstract":"Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 4, 2021","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86892926","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
The effect of sharia share selection based on financial ratio and corporate governance mechanism on the quality of company profit 基于财务比率和公司治理机制的伊斯兰股权选择对公司利润质量的影响
Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.8671
Nida Ulya Sofana, F. Zakiy, Muchammad Fauzi, Singgih Muheramtohadi, Najim Nur Fauziah
Purpose - This study aims to obtain empirical evidence regarding the effect of Islamic stock selection based on financial ratios (debt to assets ratio, debt to equity ratio, non-halal income ratio) and corporate governance mechanisms (managerial ownership, independent commissioners, institutional ownership, audit committee) on company earnings quality.Method - The population of this research is all companies that are members of the Indonesian Sharia Stock Index in 2017-2019. The sample selection used purposive sampling method and obtained 67 sample companies. This study uses secondary data with multiple linear regression analysis method.Result - Debt to assets ratio, managerial ownership, institutional ownership, and audit committee have no significant positive effect on earnings quality. The ratio of non-halal income has a negative and significant effect on earnings quality. Meanwhile, the debt to equity ratio and independent commissioners do not have a significant negative effect on earnings quality.Implication - Companies that are members of the Indonesian Sharia Stock Index are expected to be able to improve the quality of their financial reports. On the other hand, investors are expected to find out and study the company's annual report as a material consideration for investment decisions.Originality - The originality of the research is this study intends to develop previous research by examining the selection criteria for sharia shares and corporate governance mechanisms.
目的——本研究旨在获得基于财务比率(债务资产比率、债务股本比率、非清真收入比率)和公司治理机制(管理层所有权、独立专员、机构所有权、审计委员会)的伊斯兰股票选择对公司盈利质量影响的实证证据。方法-本研究的对象是2017-2019年印尼伊斯兰股票指数的所有公司。样本选取采用有针对性的抽样方法,共获得67家样本公司。本研究采用二次数据多元线性回归分析方法。结果:资产负债率、管理层持股、机构持股和审计委员会对盈余质量没有显著的正向影响。非清真收入比例对收入质量有负面且显著的影响。同时,债务与股权比率和独立委员对收益质量没有显著的负面影响。含义-印度尼西亚伊斯兰股票指数成员公司有望提高其财务报告的质量。另一方面,投资者应了解和研究公司的年度报告,作为投资决策的重要考虑因素。独创性——本研究的独创性在于,本研究旨在通过审查伊斯兰教法股票和公司治理机制的选择标准来发展先前的研究。
{"title":"The effect of sharia share selection based on financial ratio and corporate governance mechanism on the quality of company profit","authors":"Nida Ulya Sofana, F. Zakiy, Muchammad Fauzi, Singgih Muheramtohadi, Najim Nur Fauziah","doi":"10.21580/jiafr.2021.3.2.8671","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.8671","url":null,"abstract":"Purpose - This study aims to obtain empirical evidence regarding the effect of Islamic stock selection based on financial ratios (debt to assets ratio, debt to equity ratio, non-halal income ratio) and corporate governance mechanisms (managerial ownership, independent commissioners, institutional ownership, audit committee) on company earnings quality.Method - The population of this research is all companies that are members of the Indonesian Sharia Stock Index in 2017-2019. The sample selection used purposive sampling method and obtained 67 sample companies. This study uses secondary data with multiple linear regression analysis method.Result - Debt to assets ratio, managerial ownership, institutional ownership, and audit committee have no significant positive effect on earnings quality. The ratio of non-halal income has a negative and significant effect on earnings quality. Meanwhile, the debt to equity ratio and independent commissioners do not have a significant negative effect on earnings quality.Implication - Companies that are members of the Indonesian Sharia Stock Index are expected to be able to improve the quality of their financial reports. On the other hand, investors are expected to find out and study the company's annual report as a material consideration for investment decisions.Originality - The originality of the research is this study intends to develop previous research by examining the selection criteria for sharia shares and corporate governance mechanisms.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45837079","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
Ownership structure and loan quality of deposit money banks in Nigeria 尼日利亚存款银行的股权结构和贷款质量
Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.9351
D. Abdulazeez
Purpose - This study examined the effect of Ownership Structure (Management Shareholding and Ownership Concentration) on the loan quality (LDR) of banks in Nigeria for a period of 10 years (2008-2017). The study utilized data extracted from the annual reports of the fourteen (14) studied banks.Method - Robustness tests were carried out to determine: the existence or otherwise of multi-collinearity, fitness of the model and appropriate regression analysis for the study. Descriptive statistics, correlation and Fixed Effect GLS regression were used to describe and analyze the data.Result - The study found that, ownership structure (ownership concentration and management shareholding) has significant negative effect on loan quality of banks in Nigeria.Implication - The implications of this research is that increased ownership concentration as well as management shareholding can strengthen banks’ loan quality owing to reduced proportion of depositors funds used to finance loan. This could spur confidence in the bank by the general public with regards to the safety of their deposits.Originality - This study is different from other studies that concentrated on the use of ownership structure in relations to various financial performance measurements such as ROA, ROE, NPM among other. In this study, effort was made to consider the financial health of banks owing to the nature of their business (loan).
目的——本研究考察了所有权结构(管理层持股和所有权集中度)对尼日利亚10年(2008-2017年)银行贷款质量(LDR)的影响。该研究使用了从十四(14)家被研究银行的年度报告中提取的数据。方法-进行稳健性测试,以确定多重共线性的存在与否、模型的适用性以及研究的适当回归分析。采用描述性统计、相关和固定效应GLS回归对数据进行描述和分析。结果——研究发现,股权结构(股权集中度和管理层持股)对尼日利亚银行贷款质量有显著的负面影响。含义——本研究的含义是,由于用于贷款的储户资金比例降低,增加所有权集中度和管理层持股可以提高银行的贷款质量。这可能会激发公众对银行存款安全的信心。独创性——本研究不同于其他研究,这些研究集中于所有权结构与各种财务绩效衡量指标的关系,如ROA、ROE、NPM等。在这项研究中,由于银行业务(贷款)的性质,努力考虑银行的财务健康状况。
{"title":"Ownership structure and loan quality of deposit money banks in Nigeria","authors":"D. Abdulazeez","doi":"10.21580/jiafr.2021.3.2.9351","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.9351","url":null,"abstract":"Purpose - This study examined the effect of Ownership Structure (Management Shareholding and Ownership Concentration) on the loan quality (LDR) of banks in Nigeria for a period of 10 years (2008-2017). The study utilized data extracted from the annual reports of the fourteen (14) studied banks.Method - Robustness tests were carried out to determine: the existence or otherwise of multi-collinearity, fitness of the model and appropriate regression analysis for the study. Descriptive statistics, correlation and Fixed Effect GLS regression were used to describe and analyze the data.Result - The study found that, ownership structure (ownership concentration and management shareholding) has significant negative effect on loan quality of banks in Nigeria.Implication - The implications of this research is that increased ownership concentration as well as management shareholding can strengthen banks’ loan quality owing to reduced proportion of depositors funds used to finance loan. This could spur confidence in the bank by the general public with regards to the safety of their deposits.Originality - This study is different from other studies that concentrated on the use of ownership structure in relations to various financial performance measurements such as ROA, ROE, NPM among other. In this study, effort was made to consider the financial health of banks owing to the nature of their business (loan).","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44560278","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
The role of religiosity on the relationship between task complexity, experience and audit judgement 宗教信仰在任务复杂性、经验和审计判断之间关系中的作用
Pub Date : 2021-11-24 DOI: 10.21580/jiafr.2021.3.2.8673
I. Pertiwi, Taufikur Rahman
Purpose - The purpose of the study is to examine the effect of task complexity and experience on audit judgment with religiosity as moderator on the auditors of the Inspectorate of Semarang Regency and Salatiga City.Method - The data collection of this research was primary by using a questionnaire. The population in this study were all auditors of the Inspectorate of Semarang Regency and Salatiga City. The selection of samples in this study used the purposive sampling technique and selected 45 auditors. The data was processed using IBM Statistics SPSS version 23. The data analysis in this study included the research instrument test (validity and reliability test), classical assumption test (normality, heteroscedasticity, and multicollinearity test), F-test, t-test, and MRA test.Result - The results showed that task complexity and experience partially had a positive and significant effect on audit judgment. The MRA test showed that religiosity did not moderate the effect of task complexity and experience on audit judgment in the auditors of the Inspectorate of Semarang Regency and Salatiga City.Implication - It is expected that auditors consider the religiosity in making audit judgment.Originality - This research is the first study that uses religiosity as a moderator in the relationship between task complexity and experience on audit judgment.
目的-本研究的目的是考察任务复杂性和经验对审计判断的影响,以宗教信仰为调节因素,对三宝朗县和萨拉蒂加市监察局的审计员。方法:本研究的数据收集主要采用问卷调查法。这项研究的人口都是三宝垄县和萨拉蒂加市监察局的审计员。本研究的样本选择采用目的性抽样技术,选取了45名审计师。使用IBM Statistics SPSS version 23对数据进行处理。本研究的数据分析包括研究工具检验(效度和信度检验)、经典假设检验(正态性、异方差和多重共线性检验)、f检验、t检验和MRA检验。结果:任务复杂性和经验对审计判断有部分正向显著影响。MRA检验显示,宗教信仰对三宝垄县监察局和萨拉提加市审计员的任务复杂性和经验对审计判断的影响没有调节作用。含义-期望审计师在作出审计判断时考虑宗教虔诚性。原创性——本研究首次将宗教信仰作为任务复杂性与审计判断经验之间关系的调节因素。
{"title":"The role of religiosity on the relationship between task complexity, experience and audit judgement","authors":"I. Pertiwi, Taufikur Rahman","doi":"10.21580/jiafr.2021.3.2.8673","DOIUrl":"https://doi.org/10.21580/jiafr.2021.3.2.8673","url":null,"abstract":"Purpose - The purpose of the study is to examine the effect of task complexity and experience on audit judgment with religiosity as moderator on the auditors of the Inspectorate of Semarang Regency and Salatiga City.Method - The data collection of this research was primary by using a questionnaire. The population in this study were all auditors of the Inspectorate of Semarang Regency and Salatiga City. The selection of samples in this study used the purposive sampling technique and selected 45 auditors. The data was processed using IBM Statistics SPSS version 23. The data analysis in this study included the research instrument test (validity and reliability test), classical assumption test (normality, heteroscedasticity, and multicollinearity test), F-test, t-test, and MRA test.Result - The results showed that task complexity and experience partially had a positive and significant effect on audit judgment. The MRA test showed that religiosity did not moderate the effect of task complexity and experience on audit judgment in the auditors of the Inspectorate of Semarang Regency and Salatiga City.Implication - It is expected that auditors consider the religiosity in making audit judgment.Originality - This research is the first study that uses religiosity as a moderator in the relationship between task complexity and experience on audit judgment.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46742476","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: 1
Financial Development in Developing Countries and Its Impact on Economic Growth between 2008 and 2017 2008 - 2017年发展中国家金融发展及其对经济增长的影响
Pub Date : 2021-11-15 DOI: 10.5430/afr.v10n4p50
Khuloud M. Alawadhi, Nour Alshamali, Mansour Alshamali
This article examines how the level of financial development has changed in the ten years between 2008 and 2017 in connection to the most significant events in the global economy and finance and how financial development has influenced economic growth in developing countries. The study measures financial development following the World Bank (2020) approach and using indicators of financial access, financial depth, financial efficiency and financial stability, corresponding to financial institutions and financial markets. Based on a two-way fixed effects model, we find that financial development has positively and significantly contributed to economic growth in these countries during the ten years between 2008 and 2017, through increased access of individual consumers and firms to financial products and services. Other variables such as the depth, efficiency and stability of financial institutions and markets do not correlate significantly with the economic growth of developing countries between 2008 and 2017. This paper concludes that the access to financial institutions for individuals living in developing nations is favourably and significantly connected to economic growth in these countries.
本文研究了2008年至2017年十年间金融发展水平与全球经济和金融最重大事件的变化,以及金融发展如何影响发展中国家的经济增长。该研究按照世界银行(2020年)方法衡量金融发展,并使用与金融机构和金融市场相对应的金融准入、金融深度、金融效率和金融稳定性指标。基于双向固定效应模型,我们发现在2008年至2017年的十年间,金融发展通过增加个人消费者和企业获得金融产品和服务的机会,对这些国家的经济增长做出了显著的积极贡献。2008年至2017年期间,金融机构和市场的深度、效率和稳定性等其他变量与发展中国家的经济增长没有显著相关性。本文的结论是,生活在发展中国家的个人获得金融机构的机会与这些国家的经济增长有着积极而显著的联系。
{"title":"Financial Development in Developing Countries and Its Impact on Economic Growth between 2008 and 2017","authors":"Khuloud M. Alawadhi, Nour Alshamali, Mansour Alshamali","doi":"10.5430/afr.v10n4p50","DOIUrl":"https://doi.org/10.5430/afr.v10n4p50","url":null,"abstract":"This article examines how the level of financial development has changed in the ten years between 2008 and 2017 in connection to the most significant events in the global economy and finance and how financial development has influenced economic growth in developing countries. The study measures financial development following the World Bank (2020) approach and using indicators of financial access, financial depth, financial efficiency and financial stability, corresponding to financial institutions and financial markets. Based on a two-way fixed effects model, we find that financial development has positively and significantly contributed to economic growth in these countries during the ten years between 2008 and 2017, through increased access of individual consumers and firms to financial products and services. Other variables such as the depth, efficiency and stability of financial institutions and markets do not correlate significantly with the economic growth of developing countries between 2008 and 2017. This paper concludes that the access to financial institutions for individuals living in developing nations is favourably and significantly connected to economic growth in these countries.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79115248","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: 2
Asset Allocation via Machine Learning 通过机器学习进行资产配置
Pub Date : 2021-11-10 DOI: 10.5430/afr.v10n4p34
Zhenning Hong, Ruyan Tian, Qing Yang, Wei Yao, Tingting Ye, Liangliang Zhang
In this paper, we document a novel machine learning-based numerical framework to solve static and dynamic portfolio optimization problems, with, potentially, an extremely large number of assets. The framework proposed applies to general constrained optimization problems and overcomes many major difficulties arising in current literature. We not only empirically test our methods in U.S. and China A-share equity markets, but also run a horse-race comparison of some optimization schemes documented in (Homescu, 2014). We record significant excess returns, relative to the selected benchmarks, in both U.S. and China equity markets using popular schemes solved by our framework, where the conditional expected returns are obtained via machine learning regression, inspired by (Gu, Kelly & Xiu, 2020) and (Leippold, Wang & Zhou, 2021), of future returns on pricing factors carefully chosen.
在本文中,我们记录了一个新的基于机器学习的数值框架,用于解决静态和动态投资组合优化问题,潜在地,具有极大量的资产。提出的框架适用于一般约束优化问题,克服了当前文献中出现的许多主要困难。我们不仅在美国和中国a股股票市场对我们的方法进行了实证检验,而且还对(Homescu, 2014)中记录的一些优化方案进行了赛马比较。我们使用由我们的框架解决的流行方案,在美国和中国股市中记录了相对于所选基准的显著超额回报,其中有条件预期回报是通过机器学习回归获得的,灵感来自(Gu, Kelly & Xiu, 2020)和(Leippold, Wang & Zhou, 2021),对精心选择的定价因素的未来回报。
{"title":"Asset Allocation via Machine Learning","authors":"Zhenning Hong, Ruyan Tian, Qing Yang, Wei Yao, Tingting Ye, Liangliang Zhang","doi":"10.5430/afr.v10n4p34","DOIUrl":"https://doi.org/10.5430/afr.v10n4p34","url":null,"abstract":"In this paper, we document a novel machine learning-based numerical framework to solve static and dynamic portfolio optimization problems, with, potentially, an extremely large number of assets. The framework proposed applies to general constrained optimization problems and overcomes many major difficulties arising in current literature. We not only empirically test our methods in U.S. and China A-share equity markets, but also run a horse-race comparison of some optimization schemes documented in (Homescu, 2014). We record significant excess returns, relative to the selected benchmarks, in both U.S. and China equity markets using popular schemes solved by our framework, where the conditional expected returns are obtained via machine learning regression, inspired by (Gu, Kelly & Xiu, 2020) and (Leippold, Wang & Zhou, 2021), of future returns on pricing factors carefully chosen.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80011645","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: 1
A Managed Policy on Capital Inflows 有管理的资本流入政策
Pub Date : 2021-10-28 DOI: 10.5430/AFR.V10N4%P
Khaled Amira, Mark L. Muzere, Mark Wilson
Cross-border capital flows create dilemmas and trade-offs for monetary policy due to their many benefits, like financing economic growth and consumption of households, and their potential adverse macroeconomic effects, which can be caused by real appreciation of a recipient country’s currency and a large stock of debt that can cause difficulty in servicing. We examine conditions under which a country will restrict capital inflows to mitigate their adverse macroeconomic effects. Our game-theoretic modelling captures a dynamic interaction between policy and investment. Using the subgame perfect Nash equilibrium concept, we show that the government restricts capital inflows if the local economic conditions are strong enough to discourage a surge in capital inflows but relaxes the restriction if the economic conditions in the investors’ home are strong enough to attract capital inflows. The restriction has large impact on short-term capital inflows and is effective in channelling capital inflows into long-term investments.
跨境资本流动带来了许多好处,如为经济增长和家庭消费提供资金,同时也带来了潜在的不利宏观经济影响,这可能是由接受国货币的实际升值和可能导致还本付息困难的大量债务造成的。我们研究了一个国家限制资本流入以减轻其不利的宏观经济影响的条件。我们的博弈论模型捕捉到了政策和投资之间的动态相互作用。利用子博弈完美纳什均衡概念,我们证明了如果当地经济条件足够强大,政府会限制资本流入,但如果投资者所在国家的经济条件足够强大,政府会放松资本流入限制。这一限制对短期资本流入有很大影响,并有效地引导资本流入长期投资。
{"title":"A Managed Policy on Capital Inflows","authors":"Khaled Amira, Mark L. Muzere, Mark Wilson","doi":"10.5430/AFR.V10N4%P","DOIUrl":"https://doi.org/10.5430/AFR.V10N4%P","url":null,"abstract":"Cross-border capital flows create dilemmas and trade-offs for monetary policy due to their many benefits, like financing economic growth and consumption of households, and their potential adverse macroeconomic effects, which can be caused by real appreciation of a recipient country’s currency and a large stock of debt that can cause difficulty in servicing. We examine conditions under which a country will restrict capital inflows to mitigate their adverse macroeconomic effects. Our game-theoretic modelling captures a dynamic interaction between policy and investment. Using the subgame perfect Nash equilibrium concept, we show that the government restricts capital inflows if the local economic conditions are strong enough to discourage a surge in capital inflows but relaxes the restriction if the economic conditions in the investors’ home are strong enough to attract capital inflows. The restriction has large impact on short-term capital inflows and is effective in channelling capital inflows into long-term investments.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"15 3 1","pages":"23"},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88045524","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
期刊
Journal of Islamic Accounting and Finance Research
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1