Pub Date : 2023-04-11DOI: 10.1108/arj-03-2021-0102
Malik Abu Afifa, Isam Saleh, Fatima Taqatqah
Purpose This paper aims to recognize the direct influence of audit quality (AQ) on earnings management practices (EMP) and company value (CV), as well as the mediating role of EMP in the link between AQ and CV. It presents new factual proof from the Jordanian market, which is still in its early stages. Design/methodology/approach A pattern of 43 service firms listed on the Amman Stock Exchange (ASE) was collected for the timeframe (2012–2019), giving an amount of 344 firm-year observances. The data was collected from the annual reports extracted from the ASE’s database and tested with panel data analysis. Findings The results show that audit firm industry specialization positively affects EMP while its size and tenure do not, which implies that its industry specialization does not restrict earnings management but rather leads to an increase in opportunistic behaviors. Audit firm size and audit firm industry specialization positively affect CV, whilst audit firm tenure does not. Additionally, the findings indicate that EMP negatively affect CV, and EMP act as a mediator for the AQ–CV nexus. Research limitations/implications Stakeholders can use the findings to enhance the capacity and effectiveness of Jordan’s fiscal market. For example, our results will boost policymakers’ eagerness to institute suitable statutes improving Jordan’s fiscal market performance. Besides, the results can assist existing and potential investors make sound adjudication by using AQ proxies and earnings management as signals to predict future company’s value. Originality/value The paper differentiates itself from previous papers through initiating a new proposed model by exploring the role of earnings management as a mediator in the nexus between AQ and CV by presenting new factual proof from the Jordanian market.
{"title":"Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market","authors":"Malik Abu Afifa, Isam Saleh, Fatima Taqatqah","doi":"10.1108/arj-03-2021-0102","DOIUrl":"https://doi.org/10.1108/arj-03-2021-0102","url":null,"abstract":"\u0000Purpose\u0000This paper aims to recognize the direct influence of audit quality (AQ) on earnings management practices (EMP) and company value (CV), as well as the mediating role of EMP in the link between AQ and CV. It presents new factual proof from the Jordanian market, which is still in its early stages.\u0000\u0000\u0000Design/methodology/approach\u0000A pattern of 43 service firms listed on the Amman Stock Exchange (ASE) was collected for the timeframe (2012–2019), giving an amount of 344 firm-year observances. The data was collected from the annual reports extracted from the ASE’s database and tested with panel data analysis.\u0000\u0000\u0000Findings\u0000The results show that audit firm industry specialization positively affects EMP while its size and tenure do not, which implies that its industry specialization does not restrict earnings management but rather leads to an increase in opportunistic behaviors. Audit firm size and audit firm industry specialization positively affect CV, whilst audit firm tenure does not. Additionally, the findings indicate that EMP negatively affect CV, and EMP act as a mediator for the AQ–CV nexus.\u0000\u0000\u0000Research limitations/implications\u0000Stakeholders can use the findings to enhance the capacity and effectiveness of Jordan’s fiscal market. For example, our results will boost policymakers’ eagerness to institute suitable statutes improving Jordan’s fiscal market performance. Besides, the results can assist existing and potential investors make sound adjudication by using AQ proxies and earnings management as signals to predict future company’s value.\u0000\u0000\u0000Originality/value\u0000The paper differentiates itself from previous papers through initiating a new proposed model by exploring the role of earnings management as a mediator in the nexus between AQ and CV by presenting new factual proof from the Jordanian market.\u0000","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48659499","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 : 2023-03-28DOI: 10.1108/arj-07-2021-0191
S. Yadav, Jagriti Srivastava
Purpose COVID-19 induced uncertainty in the firms’ business transactions, financial markets and product-market competition, causing a severe organizational legitimacy crisis. Using the organizational legitimacy perspective and agency theory, this paper aims to study the relationship between prior corporate social responsibility (CSR) activities, monitoring cost (MC) and firm performance. Design/methodology/approach This study uses a quarterly panel (16,924 firm-quarter observations from 61 countries for CSR and 53,345 firm-quarter observations from 55 countries for MC) for 14 quarters from January 2018 to June 2021. This study uses panel fixed-effect regression models to estimate the effect of CSR activities and MC (measured as audit fees) on firm performance during the COVID-19 period. Findings This study finds a U-shaped relationship between CSR and firm performance. This relationship is strengthened during COVID-19. In contrast, this study finds an inverted U-shaped relationship between firm MC and firm performance. However, this relationship is weakened during the pandemic. Originality/value This study contributes to theory and practice on maintaining organizational legitimacy and reducing agency costs during the pandemic. This study shows that firms’ prior legitimacy-gaining practices, such as CSR activities and MC, provide an opportunity to increase firm value. To balance agency costs and legitimacy benefits, firm managers also need to identify the optimal level of CSR activities and MC.
{"title":"CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost","authors":"S. Yadav, Jagriti Srivastava","doi":"10.1108/arj-07-2021-0191","DOIUrl":"https://doi.org/10.1108/arj-07-2021-0191","url":null,"abstract":"\u0000Purpose\u0000COVID-19 induced uncertainty in the firms’ business transactions, financial markets and product-market competition, causing a severe organizational legitimacy crisis. Using the organizational legitimacy perspective and agency theory, this paper aims to study the relationship between prior corporate social responsibility (CSR) activities, monitoring cost (MC) and firm performance.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses a quarterly panel (16,924 firm-quarter observations from 61 countries for CSR and 53,345 firm-quarter observations from 55 countries for MC) for 14 quarters from January 2018 to June 2021. This study uses panel fixed-effect regression models to estimate the effect of CSR activities and MC (measured as audit fees) on firm performance during the COVID-19 period.\u0000\u0000\u0000Findings\u0000This study finds a U-shaped relationship between CSR and firm performance. This relationship is strengthened during COVID-19. In contrast, this study finds an inverted U-shaped relationship between firm MC and firm performance. However, this relationship is weakened during the pandemic.\u0000\u0000\u0000Originality/value\u0000This study contributes to theory and practice on maintaining organizational legitimacy and reducing agency costs during the pandemic. This study shows that firms’ prior legitimacy-gaining practices, such as CSR activities and MC, provide an opportunity to increase firm value. To balance agency costs and legitimacy benefits, firm managers also need to identify the optimal level of CSR activities and MC.\u0000","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43636021","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 : 2023-03-17DOI: 10.56244/accrual.v1i1.602
Imas Hasanah, Fitriana Fitriana
Abstrak Metode penelitian yang digunakan adalah penelitian deskriptif asosiatif variabel audit operasional secara keseluruhan berada pada kriteria baik dengan nilai persentase sebesar 78.38%. Dimensi efektif skornya yang paling besar yaitu sebesar 79.9% dan dimensi ekonomis skornya yang paling kecil yaitu sebesar 77% berdasarkan hasil deskriptif diketahui pada variabel audit operasional masih ada beberapa indikator yang memiliki nilai di bawah persentase variabel fungsi SDM secara keseluruhan berada pada kriteria sangat baik dengan nilai persentase sebesar 81.7% berada pada kriteria sangat baik terletak pada interval 81.26 - 100. Dimensi rekuritment skornya yang paling besar yaitu sebesar 84.8% dan dimensi orientasi skornya yang paling kecil yaitu sebesar 77.5%. kinerja guru secara keseluruhan berada pada kriteria sangat baikdengan nilai persentase sebesar 91.20% berada pada kriteria sangat baik. Dimensi sosial skornya yang paling besar yaitu sebesar 91.9% dan dimensi profesional skornya yang paling kecil yaitu sebesar 90.4% Audit Operasional melalui pelaksanaan Fungsu SDM berpengaruh terhadap kinerja guru. Untuk meningkatkan kinerja guru sekolah melakukan pemeriksaan terhadap kegiatan guru dan menerapkan lngkah langkah dalamfungsi SDM.Audit Operasional memiliki pengaruh terhadap kinerja guru, semakin baik pelaksanaan audit operasional, maka kinerja guru akan semakin baik. Fungsi SDM memiliki pengaruh terhadap kinerja guru, maka semakin baik penerapan fungsi SDM, maka kinerja guru semakin baik.
{"title":"Pengaruh Audit Operasional dan Fungsi Sumber Daya Manusia dan Dampaknya terhadap Kinerja Guru di SMP FK Bina Muda Cicalengka","authors":"Imas Hasanah, Fitriana Fitriana","doi":"10.56244/accrual.v1i1.602","DOIUrl":"https://doi.org/10.56244/accrual.v1i1.602","url":null,"abstract":"Abstrak Metode penelitian yang digunakan adalah penelitian deskriptif asosiatif variabel audit operasional secara keseluruhan berada pada kriteria baik dengan nilai persentase sebesar 78.38%. Dimensi efektif skornya yang paling besar yaitu sebesar 79.9% dan dimensi ekonomis skornya yang paling kecil yaitu sebesar 77% berdasarkan hasil deskriptif diketahui pada variabel audit operasional masih ada beberapa indikator yang memiliki nilai di bawah persentase variabel fungsi SDM secara keseluruhan berada pada kriteria sangat baik dengan nilai persentase sebesar 81.7% berada pada kriteria sangat baik terletak pada interval 81.26 - 100. Dimensi rekuritment skornya yang paling besar yaitu sebesar 84.8% dan dimensi orientasi skornya yang paling kecil yaitu sebesar 77.5%. kinerja guru secara keseluruhan berada pada kriteria sangat baikdengan nilai persentase sebesar 91.20% berada pada kriteria sangat baik. Dimensi sosial skornya yang paling besar yaitu sebesar 91.9% dan dimensi profesional skornya yang paling kecil yaitu sebesar 90.4% Audit Operasional melalui pelaksanaan Fungsu SDM berpengaruh terhadap kinerja guru. Untuk meningkatkan kinerja guru sekolah melakukan pemeriksaan terhadap kegiatan guru dan menerapkan lngkah langkah dalamfungsi SDM.Audit Operasional memiliki pengaruh terhadap kinerja guru, semakin baik pelaksanaan audit operasional, maka kinerja guru akan semakin baik. Fungsi SDM memiliki pengaruh terhadap kinerja guru, maka semakin baik penerapan fungsi SDM, maka kinerja guru semakin baik.","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48774950","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 : 2023-03-17DOI: 10.56244/accrual.v1i1.600
Ludwiyk Ruben, Vini Rizqi
Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh penerbitan surat teguran, surat paksa dan surat perintah melaksanakan penyitaan terhadap pencairan tunggakan pajak. Data yang digunakan adalah data sekunder yang diambil dari Laporan Tahunan Direktorat Jenderal Pajak periode tahun 2012 sampai dengan 2017. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif dan menggunakan analisis regresi linier berganda. Hasil dari penelitian menunjukkan bahwa hasil uji hipotesis secara parsial hanya surat teguran serta surat paksa yang berpengaruh signifikan terhadap pencairan tunggakan pajak. Sementara surat perintah melaksanakan penyitaan tidak berpengaruh terhadap pencairan tunggakan pajak. Tetapi secara simultan variabel surat teguran serta surat paksa dan surat perintah melaksanakan penyitaan berpengaruh terhadap pencairan tunggakan pajak.
{"title":"Pengaruh Surat Teguran, Surat Paksa Dan Spmp Terhadap Pencairan Tunggakan Pajak Pada Direktorat Jenderal Pajak","authors":"Ludwiyk Ruben, Vini Rizqi","doi":"10.56244/accrual.v1i1.600","DOIUrl":"https://doi.org/10.56244/accrual.v1i1.600","url":null,"abstract":"Abstrak. \u0000Penelitian ini bertujuan untuk mengetahui pengaruh penerbitan surat teguran, surat paksa dan surat perintah melaksanakan penyitaan terhadap pencairan tunggakan pajak. Data yang digunakan adalah data sekunder yang diambil dari Laporan Tahunan Direktorat Jenderal Pajak periode tahun 2012 sampai dengan 2017. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif dan menggunakan analisis regresi linier berganda. Hasil dari penelitian menunjukkan bahwa hasil uji hipotesis secara parsial hanya surat teguran serta surat paksa yang berpengaruh signifikan terhadap pencairan tunggakan pajak. Sementara surat perintah melaksanakan penyitaan tidak berpengaruh terhadap pencairan tunggakan pajak. Tetapi secara simultan variabel surat teguran serta surat paksa dan surat perintah melaksanakan penyitaan berpengaruh terhadap pencairan tunggakan pajak.","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41761231","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 : 2023-03-17DOI: 10.56244/accrual.v1i1.603
Roby Sumarna, Fitriana Fitriana
Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui (1) bagaimana audit SDM, motivasi kerja dan kinerja guru , (2) apakah audit SDM berpengaruh terhadap kinerja guru, (3) apakah motivasi kerja berpengaruh terhadap kinerja guru , (4) apakah audit SDM dan motivasi kerja berpengaruh terhadap kinerja guru. Metode penelitian ini menggunakan metode deskriptif asosiatif kausal dengan pendekatan kualiatatif pada SMK Widya Dirgantara Kota Bandung. Hasil penelitian menunjukkan bahwa : (1) Audit SDM berdasarkan kuesioner memperoleh nilai rata-rata hitung per variabel 3,80 berada pada kategori “Baik”, motivasi kerja berdasarkan kuesioner memperoleh nilai rata-rata hitung per variabel 3,84 berada pada kategori “Baik” dan kinerja guru berdasarkan kuesioner memperoleh nilai rata-rata hitung per variabel 4,18 berada pada kategori “Baik” (2) Audit SDM berpengaruh terhadap Kinerja Guru memiliki hubungan yang sedang dengan nilai korelasi 0,540 dan memiliki pengaruh sebesar 27,6% (3) Motivasi Kerja berpengaruh terhadap KinerjaGuru memiliki hubungan yang kuat dengan nilai korelasi 0,602 dan memiliki pengaruh sebesar 34,8% (4) Audit SDM dan Motivasi Kerja secara simultan berpengaruh terhadap Kinerja Guru memiliki hubungan yang kuat dengan nilai korelasi sebesar 0,630 dan memiliki pengaruh sebesar 37%.
{"title":"Pengaruh Audit Sumber Daya Manusia Dan Motivasi Kerja Terhadap Kinerja Guru di Smk Widya Dirgantara Bandung","authors":"Roby Sumarna, Fitriana Fitriana","doi":"10.56244/accrual.v1i1.603","DOIUrl":"https://doi.org/10.56244/accrual.v1i1.603","url":null,"abstract":"Abstrak. \u0000Tujuan dari penelitian ini adalah untuk mengetahui (1) bagaimana audit SDM, motivasi kerja dan kinerja guru , (2) apakah audit SDM berpengaruh terhadap kinerja guru, (3) apakah motivasi kerja berpengaruh terhadap kinerja guru , (4) apakah audit SDM dan motivasi kerja berpengaruh terhadap kinerja guru. Metode penelitian ini menggunakan metode deskriptif asosiatif kausal dengan pendekatan kualiatatif pada SMK Widya Dirgantara Kota Bandung. Hasil penelitian menunjukkan bahwa : (1) Audit SDM berdasarkan kuesioner memperoleh nilai rata-rata hitung per variabel 3,80 berada pada kategori “Baik”, motivasi kerja berdasarkan kuesioner memperoleh nilai rata-rata hitung per variabel 3,84 berada pada kategori “Baik” dan kinerja guru berdasarkan kuesioner memperoleh nilai rata-rata hitung per variabel 4,18 berada pada kategori “Baik” (2) Audit SDM berpengaruh terhadap Kinerja Guru memiliki hubungan yang sedang dengan nilai korelasi 0,540 dan memiliki pengaruh sebesar 27,6% (3) Motivasi Kerja berpengaruh terhadap KinerjaGuru memiliki hubungan yang kuat dengan nilai korelasi 0,602 dan memiliki pengaruh sebesar 34,8% (4) Audit SDM dan Motivasi Kerja secara simultan berpengaruh terhadap Kinerja Guru memiliki hubungan yang kuat dengan nilai korelasi sebesar 0,630 dan memiliki pengaruh sebesar 37%. ","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42561749","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 : 2023-03-17DOI: 10.56244/accrual.v1i1.599
Asep Mulyana, K. Lesmana
Abstrak Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di BEI. Pengambilan sampel dilakukan secara random sampling dengan menggunakanrumus slovin, sehingga sampel penelitian sebanyak 115 perusahaan. Teknik analis data yang dipergunakan adalah analisis regresi berganda. Faktor-faktor yang mempengaruhi audit report lag dalam penelitian ini yaitu factor internal perusahaan meliputi profitabilitas, solvabilitas dan ukuran perusahaan. Dimana hasil penelitian menunjukkan, 1) profitabilitas berpengaruh negatif pada audit report lag, 2) solvabilitas berpengaruh positif pada audit report lag 3) ukuran perusahaan berpengaruh positif pada audit report lag.Kata Kunci: Ukuran Perusahaan dan audit report lag.
{"title":"Implementasi Ukuran Perusahaan pada Audit Report Lag (Studi Empiris Pada Perusahaan-Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)","authors":"Asep Mulyana, K. Lesmana","doi":"10.56244/accrual.v1i1.599","DOIUrl":"https://doi.org/10.56244/accrual.v1i1.599","url":null,"abstract":"Abstrak\u0000Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di BEI. Pengambilan sampel dilakukan secara random sampling dengan menggunakanrumus slovin, sehingga sampel penelitian sebanyak 115 perusahaan. Teknik analis data yang dipergunakan adalah analisis regresi berganda. Faktor-faktor yang mempengaruhi audit report lag dalam penelitian ini yaitu factor internal perusahaan meliputi profitabilitas, solvabilitas dan ukuran perusahaan. Dimana hasil penelitian menunjukkan, 1) profitabilitas berpengaruh negatif pada audit report lag, 2) solvabilitas berpengaruh positif pada audit report lag 3) ukuran perusahaan berpengaruh positif pada audit report lag.Kata Kunci: Ukuran Perusahaan dan audit report lag.","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46816279","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 : 2023-03-17DOI: 10.56244/accrual.v1i1.601
R. Kurniawan
Abstrak Penelitian ini bertujuan untuk mengetahui seberapa besar kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan terhadap Pendapatan Asli Daerah di Kota Bandung tahun 2013-2020. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis deskriptif. hasil yang diperoleh bahwa terdapat pengaruh Pajak Bumi dan Bangunan Perdesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kota Bandung tahun 2013-2020.
{"title":"Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kota Bandung","authors":"R. Kurniawan","doi":"10.56244/accrual.v1i1.601","DOIUrl":"https://doi.org/10.56244/accrual.v1i1.601","url":null,"abstract":"Abstrak \u0000Penelitian ini bertujuan untuk mengetahui seberapa besar kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan terhadap Pendapatan Asli Daerah di Kota Bandung tahun 2013-2020. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis deskriptif. hasil yang diperoleh bahwa terdapat pengaruh Pajak Bumi dan Bangunan Perdesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kota Bandung tahun 2013-2020.","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47238366","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 : 2023-03-17DOI: 10.56244/accrual.v1i1.508
Debora Tri, Mirna Dianita
Abstrak Tujuan dilakukan penelitian ini untuk mengetahuipengaruh perputaran persediaan dan penjualan terhadap lababersih PT Unilever Tbk periode tahun 2013-2020. Metodepenelitian yang digunakan adalah analisis deskriptif denganpendekatan kuantitatif. Penelitian ini menggunakan datasekunder yang diperoleh dari laporan keuangan perusahaan yangdiakses dari www.unilever.co.id. Hasil penelitian menunjukkanbahwa secara parsial perputaran persediaan mempengaruhi lababersih perusahaan, dan volume penjualan tidak berpengaruhterhadap laba bersih. Secara simultan perputaran persediaan danvolume penjualan tidak mempengaruhi laba bersih PT UnileverTbk.
{"title":"Pengaruh Perputaran Persediaan Dan Volume Penjualan Terhadap Laba Bersih Pada Pt. Unilever Tbk","authors":"Debora Tri, Mirna Dianita","doi":"10.56244/accrual.v1i1.508","DOIUrl":"https://doi.org/10.56244/accrual.v1i1.508","url":null,"abstract":"Abstrak Tujuan dilakukan penelitian ini untuk mengetahuipengaruh perputaran persediaan dan penjualan terhadap lababersih PT Unilever Tbk periode tahun 2013-2020. Metodepenelitian yang digunakan adalah analisis deskriptif denganpendekatan kuantitatif. Penelitian ini menggunakan datasekunder yang diperoleh dari laporan keuangan perusahaan yangdiakses dari www.unilever.co.id. Hasil penelitian menunjukkanbahwa secara parsial perputaran persediaan mempengaruhi lababersih perusahaan, dan volume penjualan tidak berpengaruhterhadap laba bersih. Secara simultan perputaran persediaan danvolume penjualan tidak mempengaruhi laba bersih PT UnileverTbk.","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44977901","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 : 2023-01-27DOI: 10.1108/arj-06-2021-0179
Matthew Starliper
Purpose In preparing company financial statements, management is required to evaluate internal controls and disclose any material weaknesses in the internal control over financial reporting (ICFR) report. This study aims to examine how the tone of the details management provides to describe a material weakness in its ICFR report impacts investors’ perceptions of the severity of the material weakness and the desirability of the company as a potential investment. Design/methodology/approach This study uses an experimental design that manipulates whether the company’s ICFR report includes a negatively-toned detail to describe a material weakness disclosed in the report. Participants read the report and answer questions concerning their perceptions of the desirability of the company as an investment and the severity of the material weakness. Findings This study finds that using negatively-toned details to describe a material weakness, as opposed to an absence of those details, decreases investment desirability due to an increase in the perceived severity and number of distinct problems in ICFR. Originality/value This study extends prior research by showing that the tone of details used to describe a material weakness, not just the quantity of details, impacts investors’ decision-making. This study shows that management can carefully construct their ICFR report to avoid tone and potentially mitigate the negative effect of disclosing ineffective ICFR.
{"title":"The impact of tone management on investor judgments: evidence from ICFR reports","authors":"Matthew Starliper","doi":"10.1108/arj-06-2021-0179","DOIUrl":"https://doi.org/10.1108/arj-06-2021-0179","url":null,"abstract":"\u0000Purpose\u0000In preparing company financial statements, management is required to evaluate internal controls and disclose any material weaknesses in the internal control over financial reporting (ICFR) report. This study aims to examine how the tone of the details management provides to describe a material weakness in its ICFR report impacts investors’ perceptions of the severity of the material weakness and the desirability of the company as a potential investment.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses an experimental design that manipulates whether the company’s ICFR report includes a negatively-toned detail to describe a material weakness disclosed in the report. Participants read the report and answer questions concerning their perceptions of the desirability of the company as an investment and the severity of the material weakness.\u0000\u0000\u0000Findings\u0000This study finds that using negatively-toned details to describe a material weakness, as opposed to an absence of those details, decreases investment desirability due to an increase in the perceived severity and number of distinct problems in ICFR.\u0000\u0000\u0000Originality/value\u0000This study extends prior research by showing that the tone of details used to describe a material weakness, not just the quantity of details, impacts investors’ decision-making. This study shows that management can carefully construct their ICFR report to avoid tone and potentially mitigate the negative effect of disclosing ineffective ICFR.\u0000","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48412733","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 : 2023-01-26DOI: 10.1108/arj-08-2022-0185
Zuhair Barhamzaid
Purpose This study aims to investigate the impact of accounting regulation (AR) on good news (GNs) recognition and conditional conservatism (CC), using the Chinese experiment in the 2006 AR. Design/methodology/approach The current study applies the Basu (1997) model to a sample of 26,755 firm-year observations from 1997 to 2017. Findings The study finds that GNs recognition is significantly reduced and becomes significantly less than bad news recognition under China’s 2006 AR, suggesting that CC is enhanced under China’s 2006 AR. Research limitations/implications This paper excludes the financial sector from the sample. Thus, generalizing results on the financial sector is not appropriate. In addition, the available literature on this topic is limited as it deals with convergence with IFRS, not the full adoption of IFRS. Practical implications The study findings are expected to benefit policymakers and accounting standard setters in controlling GNs recognition and CC as well. Originality/value Whereas prior studies on this topic report their results on CC only, without considering the role of AR on GNs recognition, this paper highlights the role of AR on both GNs recognition and CC as well.
{"title":"The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation","authors":"Zuhair Barhamzaid","doi":"10.1108/arj-08-2022-0185","DOIUrl":"https://doi.org/10.1108/arj-08-2022-0185","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the impact of accounting regulation (AR) on good news (GNs) recognition and conditional conservatism (CC), using the Chinese experiment in the 2006 AR.\u0000\u0000\u0000Design/methodology/approach\u0000The current study applies the Basu (1997) model to a sample of 26,755 firm-year observations from 1997 to 2017.\u0000\u0000\u0000Findings\u0000The study finds that GNs recognition is significantly reduced and becomes significantly less than bad news recognition under China’s 2006 AR, suggesting that CC is enhanced under China’s 2006 AR.\u0000\u0000\u0000Research limitations/implications\u0000This paper excludes the financial sector from the sample. Thus, generalizing results on the financial sector is not appropriate. In addition, the available literature on this topic is limited as it deals with convergence with IFRS, not the full adoption of IFRS.\u0000\u0000\u0000Practical implications\u0000The study findings are expected to benefit policymakers and accounting standard setters in controlling GNs recognition and CC as well.\u0000\u0000\u0000Originality/value\u0000Whereas prior studies on this topic report their results on CC only, without considering the role of AR on GNs recognition, this paper highlights the role of AR on both GNs recognition and CC as well.\u0000","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":" ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49184259","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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