This study is to ascertain the effect of ethnicity diversity, skill, expertise and experience diversity and interaction of ethnicity diversity and skill, expertise and experience diversity on audit quality of listed brewery firms in Nigeria. The study used Ex-Post Facto research design. The Population of the study consists of five (5) brewery firms listed on the Nigerian Stock Exchange (NSE) as at December, 2019. Purposive sampling technique was adopted in selecting the three (3) listed food and beverage firms which form the unit of analysis for this study. The panel data were derived from annual reports and accounts with Nigeria Stock Exchange Fact book for the period of ten years spanning from 2010 to 2019. The Ordinary Least Square (OLS) statistical technique was adopted in the analysis of data. The statistical procedures were programmed using SPSS 20.0 software. The study discovered that ethnicity diversity, and skill, expertise and experience diversity does not significantly affect audit quality while the interaction of ethnicity diversity and skill, expertise and experience diversity affects audit quality. Therefore the study recommends among others that ethnicity diversity need not to be considered in corporate board composition and it should not be made compulsory for board members to have certificate in Accounting, have experience in financial reporting or auditing.
{"title":"Board diversity and audit quality among selected listed food and beverage firms on the Nigeria Exchange Group","authors":"S. Adeniyi, Vincent Ayeole Aderobaki","doi":"10.33005/jasf.v5i2.259","DOIUrl":"https://doi.org/10.33005/jasf.v5i2.259","url":null,"abstract":"This study is to ascertain the effect of ethnicity diversity, skill, expertise and experience diversity and interaction of ethnicity diversity and skill, expertise and experience diversity on audit quality of listed brewery firms in Nigeria. The study used Ex-Post Facto research design. The Population of the study consists of five (5) brewery firms listed on the Nigerian Stock Exchange (NSE) as at December, 2019. Purposive sampling technique was adopted in selecting the three (3) listed food and beverage firms which form the unit of analysis for this study. The panel data were derived from annual reports and accounts with Nigeria Stock Exchange Fact book for the period of ten years spanning from 2010 to 2019. The Ordinary Least Square (OLS) statistical technique was adopted in the analysis of data. The statistical procedures were programmed using SPSS 20.0 software. The study discovered that ethnicity diversity, and skill, expertise and experience diversity does not significantly affect audit quality while the interaction of ethnicity diversity and skill, expertise and experience diversity affects audit quality. Therefore the study recommends among others that ethnicity diversity need not to be considered in corporate board composition and it should not be made compulsory for board members to have certificate in Accounting, have experience in financial reporting or auditing.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114645427","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}
This study examines the relationship between cash holdings and dividend payout on corporate value. The moderating effect of institutional investors on the effect of cash holdings and dividend distribution on corporate value is also investigated in this study. This study applied non-financial companies listed on the Indonesia Stock Exchange between 2015 and 2019 and a total of 1269 observations. The data in this study were analyzed using the ordinary least squares method. According to the findings of the study, cash holdings have a positive influence on the value of the company. However, corporate value is unaffected by dividend payout. The findings of this investigation suggest that institutional investors do not moderate the impact of cash holdings on corporate value. However, institutional investors moderate the impact of dividend payout positively. This paper elaborates on institutional investors, a mechanism for agency conflict in relation to cash holdings, dividend payout, and corporate value.
{"title":"Cash Holdings, Dividend Payout, and Corporate Value: The Role of Institutional Investors","authors":"H. Wijaya","doi":"10.33005/jasf.v5i2.307","DOIUrl":"https://doi.org/10.33005/jasf.v5i2.307","url":null,"abstract":"This study examines the relationship between cash holdings and dividend payout on corporate value. The moderating effect of institutional investors on the effect of cash holdings and dividend distribution on corporate value is also investigated in this study. This study applied non-financial companies listed on the Indonesia Stock Exchange between 2015 and 2019 and a total of 1269 observations. The data in this study were analyzed using the ordinary least squares method. According to the findings of the study, cash holdings have a positive influence on the value of the company. However, corporate value is unaffected by dividend payout. The findings of this investigation suggest that institutional investors do not moderate the impact of cash holdings on corporate value. However, institutional investors moderate the impact of dividend payout positively. This paper elaborates on institutional investors, a mechanism for agency conflict in relation to cash holdings, dividend payout, and corporate value.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116784591","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}
Research to reveal the formation of fishermen’s income based on homogeneity strategic cost concept is shown in the labuhan larung sesaji ritual cosmology. This concept gives meaning to the presence of blue sea fisheries accounting. Qualitative methods with a phenomenological approach are used in this study. The results show the homogeneity strategic cost that all stages of labuhan larung sesaji ritual activity or the elements in it (represented by costs) have the same position or importance in generating income. On the basis of this idea, all stages of ritual activities contribute or contribute to fishermen’s income creation of in proportion to costs. So, if amount of costs for ritual activities have occurred, then in fact amount of revenues have been formed or collected, the amount of which is in accordance with income and costs ratio. The homogeneity strategic costs concept contributes to interpreting the presence of blue sea fisheries accounting based on sustainability of marine living resources and fish catches. Accounting based on open access resources, and marine sustainability as marine biota for logistical growth of fish stocks or populations without operating costs for pisciculture.
{"title":"Cosmology of Labuhan Larung Sesaji Ritual Meaning the Homogeneity Strategic Cost Concept in Blue Sea Fisheries Accounting","authors":"Whedy Prasetyo","doi":"10.33005/jasf.v5i2.309","DOIUrl":"https://doi.org/10.33005/jasf.v5i2.309","url":null,"abstract":"Research to reveal the formation of fishermen’s income based on homogeneity strategic cost concept is shown in the labuhan larung sesaji ritual cosmology. This concept gives meaning to the presence of blue sea fisheries accounting. Qualitative methods with a phenomenological approach are used in this study. The results show the homogeneity strategic cost that all stages of labuhan larung sesaji ritual activity or the elements in it (represented by costs) have the same position or importance in generating income. On the basis of this idea, all stages of ritual activities contribute or contribute to fishermen’s income creation of in proportion to costs. So, if amount of costs for ritual activities have occurred, then in fact amount of revenues have been formed or collected, the amount of which is in accordance with income and costs ratio. The homogeneity strategic costs concept contributes to interpreting the presence of blue sea fisheries accounting based on sustainability of marine living resources and fish catches. Accounting based on open access resources, and marine sustainability as marine biota for logistical growth of fish stocks or populations without operating costs for pisciculture.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123572300","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}
E. Yudhyani, U. Kulsum, Faizal Reza, Astrid Napita Sitorus, N. Kirana
In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.
{"title":"Determinant Factors of Firm Value: Cash Holdings and Dividend Policy as Mediation","authors":"E. Yudhyani, U. Kulsum, Faizal Reza, Astrid Napita Sitorus, N. Kirana","doi":"10.33005/jasf.v5i2.325","DOIUrl":"https://doi.org/10.33005/jasf.v5i2.325","url":null,"abstract":"In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134242979","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}
This paper aims to examines the relationship between professional corporate secretary expertise and annual report readability of 1,476 observations from all companies listed in the Indonesia Stock Exchange from 2014-2018 using OLS Regression with STATA 15.0. The findings obtained from this research are the legal expertise possessed by the corporate secretary will make the company's financial statements easier to understand. Meanwhile, the accounting expertise of the corporate secretary has no significant effect on the annual report readability. However, the annual report readability of firms with a corporate secretary with international expertise will be more readable. For company management, the results of this study have implications for consideration to involve professional expertise, such as legal expertise and international experience, as a part of qualifications in appointing corporate secretaries to improve the quality of information disclosure. Furthermore, this paper increases the understanding of the corporate secretary’s characteristics and its effect on the company’s annual report readability as a tool to measure the quality of information disclosure to reduce problems related to asymmetric information.
{"title":"Corporate Secretary Professional Expertise and Annual Report Readability","authors":"Monicha Octaviani, I. Harymawan","doi":"10.33005/jasf.v5i2.250","DOIUrl":"https://doi.org/10.33005/jasf.v5i2.250","url":null,"abstract":"This paper aims to examines the relationship between professional corporate secretary expertise and annual report readability of 1,476 observations from all companies listed in the Indonesia Stock Exchange from 2014-2018 using OLS Regression with STATA 15.0. The findings obtained from this research are the legal expertise possessed by the corporate secretary will make the company's financial statements easier to understand. Meanwhile, the accounting expertise of the corporate secretary has no significant effect on the annual report readability. However, the annual report readability of firms with a corporate secretary with international expertise will be more readable. For company management, the results of this study have implications for consideration to involve professional expertise, such as legal expertise and international experience, as a part of qualifications in appointing corporate secretaries to improve the quality of information disclosure. Furthermore, this paper increases the understanding of the corporate secretary’s characteristics and its effect on the company’s annual report readability as a tool to measure the quality of information disclosure to reduce problems related to asymmetric information.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126885542","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}
Driana Leniwati, A. Widyastuti, Rafli Sholana, Sri Wahjuni Latifah, Fahmi Dwi Mawardi
This study aims to interpret the concept of debt based on social phenomenon on Patron-Client’s fishermen working-relationship in Pantai Sungai Bakau, Serayu, East Kalimantan. By using an interpretive paradigm, this study tries to interpret debt with a a case study research design. The data was obtained by conducting in-depth interviews with community of fishermen and fish collector (the owner of shipyard) who were the key informants. the method uses snowballing system for additional informants. The results of the interviews were grouped and data reduction was carried out before being analyzed and drawing conclusions or verification. Triangulation was also carried out with different question techniques that were asked to confirm the validity of the data to the surrounding community as additional informants. By using the triangulation technique, the researcher believes that the data obtained is valid. The results of this study found that the concept of debt have been interpreted as an obligation, family and trust relationship, and a mutually beneficial relationship on the context of Patron-Client working-relationship. Empirically, on the broader meaning of debt, debt does not only as a form of obligation between the capital owner and the recipient of capital in the context of Patron-Client’s working-relationship, but debt should also be able to make familial relationship with the element of trust between them.
{"title":"Interpreting the Concept of Debt Based on Indonesian Patron-Client Perspective","authors":"Driana Leniwati, A. Widyastuti, Rafli Sholana, Sri Wahjuni Latifah, Fahmi Dwi Mawardi","doi":"10.33005/jasf.v5i2.291","DOIUrl":"https://doi.org/10.33005/jasf.v5i2.291","url":null,"abstract":"This study aims to interpret the concept of debt based on social phenomenon on Patron-Client’s fishermen working-relationship in Pantai Sungai Bakau, Serayu, East Kalimantan. By using an interpretive paradigm, this study tries to interpret debt with a a case study research design. The data was obtained by conducting in-depth interviews with community of fishermen and fish collector (the owner of shipyard) who were the key informants. the method uses snowballing system for additional informants. The results of the interviews were grouped and data reduction was carried out before being analyzed and drawing conclusions or verification. Triangulation was also carried out with different question techniques that were asked to confirm the validity of the data to the surrounding community as additional informants. By using the triangulation technique, the researcher believes that the data obtained is valid. The results of this study found that the concept of debt have been interpreted as an obligation, family and trust relationship, and a mutually beneficial relationship on the context of Patron-Client working-relationship. Empirically, on the broader meaning of debt, debt does not only as a form of obligation between the capital owner and the recipient of capital in the context of Patron-Client’s working-relationship, but debt should also be able to make familial relationship with the element of trust between them.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128429509","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}
The company should not separate developing business activities from society's external environment. Instead, the companies should protect the external environment, so many companies need to improve the sustainability of their companies to be better through corporate environmental disclosure. This study aims to examine and analyze the effect of environmental performance, feminism in commissioners, female audit committees, and corporate visibility towards corporate environmental disclosure, controlled by profitability and liquidity. One hundred samples were obtained from the mining companies listed on the Indonesia Stock Exchange from 2015 to 2019 and analyzed using the multiple linear regression method. This study proved that female audit committee could positively influence corporate environmental disclosure. On the other hand, this study found that environmental performance, feminism in commissioners, and corporate visibility couldn't affect corporate environmental disclosure. This result of study can be used by the company's management to help companies provide more thorough supervision of decisions made by management related to social responsibility activities carried out by the female audit committee and monitor the quality of environmental disclosure more effectively. For investors, the results of this study are expected to provide information to investors about the importance of female audit committee members' existence in supporting the community's welfare.
{"title":"Do Environmental Performance, Feminism in Commissioner, Female Audit Committee, and Corporate Visibility Affect Corporate Environmental Disclosure?","authors":"Kenny Ardillah","doi":"10.33005/jasf.v5i2.232","DOIUrl":"https://doi.org/10.33005/jasf.v5i2.232","url":null,"abstract":"The company should not separate developing business activities from society's external environment. Instead, the companies should protect the external environment, so many companies need to improve the sustainability of their companies to be better through corporate environmental disclosure. This study aims to examine and analyze the effect of environmental performance, feminism in commissioners, female audit committees, and corporate visibility towards corporate environmental disclosure, controlled by profitability and liquidity. One hundred samples were obtained from the mining companies listed on the Indonesia Stock Exchange from 2015 to 2019 and analyzed using the multiple linear regression method. This study proved that female audit committee could positively influence corporate environmental disclosure. On the other hand, this study found that environmental performance, feminism in commissioners, and corporate visibility couldn't affect corporate environmental disclosure. This result of study can be used by the company's management to help companies provide more thorough supervision of decisions made by management related to social responsibility activities carried out by the female audit committee and monitor the quality of environmental disclosure more effectively. For investors, the results of this study are expected to provide information to investors about the importance of female audit committee members' existence in supporting the community's welfare.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132950133","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}
The study examines the relationship between board gender diversity and corporate innovation. A Quantitative method with OLS analysis technique, using an 868 samples data observation of Indonesia public companies listed from 2010-2019. This study found that board gender diversity has increased corporate innovation. Furthermore, using a family firm as a moderating variable, this study suggests that a family firm has weakened the positive relationship between board gender diversity and corporate innovation. Therefore, this study implies that board gender diversity is important to increase corporate innovation. In addition, this study provides that the gender diversity of CEOs in high family ownership companies can decrease corporate innovation. There are several research limitations. First, innovation, measured by R&D investment, does not particularly determine corporate innovation, as it can be measured in several other forms of intangible assets such as patents, trademarks, copyright, and franchises. Second, gender diversity association with corporate innovation was measured merely by the number of women and did not do further investigate the other factors such as their business ties, social ties, and educational background. Third, the sample only consists of companies listed on the Indonesia Stock Exchange, leaving out the other companies that did not go public.
{"title":"Board Gender Diversity and Corporate Innovation: Evidence from Indonesian Family Firms","authors":"I. Harymawan, Kendra Nismara","doi":"10.33005/jasf.v5i1.224","DOIUrl":"https://doi.org/10.33005/jasf.v5i1.224","url":null,"abstract":"The study examines the relationship between board gender diversity and corporate innovation. A Quantitative method with OLS analysis technique, using an 868 samples data observation of Indonesia public companies listed from 2010-2019. This study found that board gender diversity has increased corporate innovation. Furthermore, using a family firm as a moderating variable, this study suggests that a family firm has weakened the positive relationship between board gender diversity and corporate innovation. Therefore, this study implies that board gender diversity is important to increase corporate innovation. In addition, this study provides that the gender diversity of CEOs in high family ownership companies can decrease corporate innovation. There are several research limitations. First, innovation, measured by R&D investment, does not particularly determine corporate innovation, as it can be measured in several other forms of intangible assets such as patents, trademarks, copyright, and franchises. Second, gender diversity association with corporate innovation was measured merely by the number of women and did not do further investigate the other factors such as their business ties, social ties, and educational background. Third, the sample only consists of companies listed on the Indonesia Stock Exchange, leaving out the other companies that did not go public. ","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122646992","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}
Firdaus Kurniawan, Nandya Octanti Pusparini, Hilma Tsani Amanati, Albertus H. L. Nugroho
This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports the relationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.
{"title":"A Cross Country Analysis of Financial Conditions and Earnings Management","authors":"Firdaus Kurniawan, Nandya Octanti Pusparini, Hilma Tsani Amanati, Albertus H. L. Nugroho","doi":"10.33005/jasf.v5i1.256","DOIUrl":"https://doi.org/10.33005/jasf.v5i1.256","url":null,"abstract":"This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports the relationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131765230","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}
Rosana Eri Puspita, Mohamed Asmy bin Mohd Thas Thaker
A case of extortion by a sharia bank against an influencer and conglomerate in Indonesia went viral on social media in 2021. This article explores netizen comments regarding the issue of extortion cases carried out by sharia banks that are viral on social media. The method used in this study is a qualitative, netnographic approach. This research is useful for banks in determining attitudes towards netizens on social media. Data mining is done with NAWALA software, and data analysis is done with NVIVO. The sample size in this study was 21,656 comments on six selected videos uploaded on YouTube. The results show that netizen comments lead to three things, namely the role of the Financial Services Authority (OJK), the stigma of sharia banks after an issue of an extortion case, and riba. The new thing in this research is netnography which is used to discuss topics circulating in the case of sharia banks by paying attention to netizen comments on YouTube with large sample size. Previous researchers have never done netnographic research about customer blackmail in Indonesian sharia banking. This study suggests that bank and non-bank financial institutions should always maintain their institutional image, improve sharia finance in the community, and create a good customer experience.
{"title":"Netnography on Finance Research: The Case of Customer Blackmail in a Sharia Bank","authors":"Rosana Eri Puspita, Mohamed Asmy bin Mohd Thas Thaker","doi":"10.33005/jasf.v5i1.299","DOIUrl":"https://doi.org/10.33005/jasf.v5i1.299","url":null,"abstract":"A case of extortion by a sharia bank against an influencer and conglomerate in Indonesia went viral on social media in 2021. This article explores netizen comments regarding the issue of extortion cases carried out by sharia banks that are viral on social media. The method used in this study is a qualitative, netnographic approach. This research is useful for banks in determining attitudes towards netizens on social media. Data mining is done with NAWALA software, and data analysis is done with NVIVO. The sample size in this study was 21,656 comments on six selected videos uploaded on YouTube. The results show that netizen comments lead to three things, namely the role of the Financial Services Authority (OJK), the stigma of sharia banks after an issue of an extortion case, and riba. The new thing in this research is netnography which is used to discuss topics circulating in the case of sharia banks by paying attention to netizen comments on YouTube with large sample size. Previous researchers have never done netnographic research about customer blackmail in Indonesian sharia banking. This study suggests that bank and non-bank financial institutions should always maintain their institutional image, improve sharia finance in the community, and create a good customer experience.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132516973","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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