This study examines the effect of compensation and employment status on employee performance with work motivation as a mediating variable. Research involved 64 employees of DHL Express Indonesia-Surabaya Branch. Data collection used a questionnaire consisting of 37 questions which designed based on previously research and tested for the validity and reliability. The data analysis technique in this study used Partial Least Squares (PLS). The results showed that compensation had an effect on employee performance but not significantly. Employment status had a direct and significant positive effect on employee performance. Compensation had a direct and significant positive effect on work motivation. Work motivation mediates the relationship between compentation on employee performance.
{"title":"Influence of Compensation and Employment Status on Employee Performance with Work Motivation as a Mediating Variable","authors":"None Elma Hariani, None Lutfi","doi":"10.33086/bfj.v8i1.3903","DOIUrl":"https://doi.org/10.33086/bfj.v8i1.3903","url":null,"abstract":"This study examines the effect of compensation and employment status on employee performance with work motivation as a mediating variable. Research involved 64 employees of DHL Express Indonesia-Surabaya Branch. Data collection used a questionnaire consisting of 37 questions which designed based on previously research and tested for the validity and reliability. The data analysis technique in this study used Partial Least Squares (PLS). The results showed that compensation had an effect on employee performance but not significantly. Employment status had a direct and significant positive effect on employee performance. Compensation had a direct and significant positive effect on work motivation. Work motivation mediates the relationship between compentation on employee performance.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950668","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}
K. Bhagwat, Sameer Gujar, A. K. Rout, Rishabh Natholia, S. Sanjay, Gurudas Nulkar, Amitav Malik, Siddharth Bhagwat, Shalvi Pawar
The global supply chain is growing and becoming complex as consumer demand increases. Since 2011, the world has seen an alarming increase in vehicular carbon emissions. Today, motor vehicles are estimated to contribute nearly 24 per cent of the world's direct CO2 emissions. With the advent of E-commerce, consumers/customers prefer deliveries being made at their doorstep. Manufacturing must keep up with the demand for more raw materials and would require more trucks to deliver goods and other production factors. These expansions and developments have put significant strain on the environment and sustainability over the years. This, in turn, highlights the importance of sustainability in logistics and green logistics. Many industries are taking various sustainable measures to balance their environmental impact. The transportation and logistics industry is the third largest contributor to carbon emissions (as per ETenergyworld.com). According to the World Economic Outlook (2020) review report, the road freight sector is India's third most CO2-emitting sector. In this study, we have attempted to calculate the carbon emission in the inner and outer cordons of the Pune Metropolitan Region (PMR) due to goods vehicles (logistics). The calculations are carried out for both Heavy Commercial Vehicles (HCV) and Light Commercial Vehicles (LCV). Logistic hub-wise, region-wise, and highway-wise carbon emissions are also calculated in these areas.
{"title":"Carbon Emissions in Pune Metropolitan Region (PMR) due to Logistics Industries","authors":"K. Bhagwat, Sameer Gujar, A. K. Rout, Rishabh Natholia, S. Sanjay, Gurudas Nulkar, Amitav Malik, Siddharth Bhagwat, Shalvi Pawar","doi":"10.14453/aabfj.v17i1.10","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.10","url":null,"abstract":"The global supply chain is growing and becoming complex as consumer demand increases. Since 2011, the world has seen an alarming increase in vehicular carbon emissions. Today, motor vehicles are estimated to contribute nearly 24 per cent of the world's direct CO2 emissions. With the advent of E-commerce, consumers/customers prefer deliveries being made at their doorstep. Manufacturing must keep up with the demand for more raw materials and would require more trucks to deliver goods and other production factors. These expansions and developments have put significant strain on the environment and sustainability over the years. This, in turn, highlights the importance of sustainability in logistics and green logistics. Many industries are taking various sustainable measures to balance their environmental impact. The transportation and logistics industry is the third largest contributor to carbon emissions (as per ETenergyworld.com). According to the World Economic Outlook (2020) review report, the road freight sector is India's third most CO2-emitting sector. In this study, we have attempted to calculate the carbon emission in the inner and outer cordons of the Pune Metropolitan Region (PMR) due to goods vehicles (logistics). The calculations are carried out for both Heavy Commercial Vehicles (HCV) and Light Commercial Vehicles (LCV). Logistic hub-wise, region-wise, and highway-wise carbon emissions are also calculated in these areas.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672208","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 explores critical factors that impact the Business Model of Biopharmaceutical firms and assess how ESG pillars can aid in Business Model innovation. Semi-structured personal interviews were conducted in face to face meetings with experienced industry professionals from cross-functional domains to attain diverse insights. The objective was to explore the relevance of ESG factors and their interplay, during Business Model Innovation from the perspective of experts in the Biopharmaceutical industry. Analytical Hierarchy Process (AHP) – a structured approach is applied to understand the criticality of various factors in sustainable business models. The study revealed that special emphasis should be laid on the Business Model and Governance Pillar – for re-designing innovative and sustainable business models. Social and Environment factors, although important, were rated lower on priority as such issues are usually focused upon by organizations at a higher level of maturity, after the basic hygiene factors are met. Some of the factors which were prioritized for Business Model innovation are Patient Health and Safety, Ethical marketing and advertising, Waste/ Effluent Management, Employee Health, Safety and Wellness, Patient value propositions, Building strategic resources and competencies, Product Quality & Safety and Business ethics and competitive behavior. Integrated reporting is another value-added dimension that was stressed by the respondents, to have a seamless and transparent communication channel established with all stakeholders. Aligning business metrics with ESG metrics is the focal point of this study, and the impact of each pillar on Biopharma Business Models was evaluated by industry experts. Integration of ESG parameters for Business Model Innovation is the new mantra for forward looking companies, and this study would help frame strategies for the Biopharma industry for sustainable value creation. The impact created by Business Model Innovation at an industry level will help create value for the society at large (who are the key beneficiaries of Biopharma products and services), and such studies would help add to the knowledge base.
{"title":"Integrating ESG Pillars for Business Model Innovation in the Biopharmaceutical Industry","authors":"A. Bhattacharya, Sonali Bhattacharya","doi":"10.14453/aabfj.v17i1.12","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.12","url":null,"abstract":"The study explores critical factors that impact the Business Model of Biopharmaceutical firms and assess how ESG pillars can aid in Business Model innovation. Semi-structured personal interviews were conducted in face to face meetings with experienced industry professionals from cross-functional domains to attain diverse insights. The objective was to explore the relevance of ESG factors and their interplay, during Business Model Innovation from the perspective of experts in the Biopharmaceutical industry. Analytical Hierarchy Process (AHP) – a structured approach is applied to understand the criticality of various factors in sustainable business models. The study revealed that special emphasis should be laid on the Business Model and Governance Pillar – for re-designing innovative and sustainable business models. Social and Environment factors, although important, were rated lower on priority as such issues are usually focused upon by organizations at a higher level of maturity, after the basic hygiene factors are met. Some of the factors which were prioritized for Business Model innovation are Patient Health and Safety, Ethical marketing and advertising, Waste/ Effluent Management, Employee Health, Safety and Wellness, Patient value propositions, Building strategic resources and competencies, Product Quality & Safety and Business ethics and competitive behavior. Integrated reporting is another value-added dimension that was stressed by the respondents, to have a seamless and transparent communication channel established with all stakeholders. Aligning business metrics with ESG metrics is the focal point of this study, and the impact of each pillar on Biopharma Business Models was evaluated by industry experts. Integration of ESG parameters for Business Model Innovation is the new mantra for forward looking companies, and this study would help frame strategies for the Biopharma industry for sustainable value creation. The impact created by Business Model Innovation at an industry level will help create value for the society at large (who are the key beneficiaries of Biopharma products and services), and such studies would help add to the knowledge base.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672231","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 Reserve Bank of India (RBI) is considering introducing a Central Bank Digital Currency (CBDC). According to studies, India's financial system plays a major role in the execution of the CBDC. India is at the forefront of technological advancements in digital payment methods. The central banks that support CBDC's design concept are susceptible to adaptations to the evolution of economic and financial systems. This study will highlight the potential of CBDC to boost financial inclusion. Quantitative regression analysis is being used to quantify the potential drivers of financial sector efficiency and stability to measure the impact of CBDC implementation on financial inclusion. The central bank should build the CBDC utilizing the Structural Vector Auto-Regression model while considering payment system visibility. The proposed study can help to identify the lags in attaining financial inclusion in India and to design CBDC. The proposed study can also establish the policymakers' role in maximizing benefits to the consumers. The study establishes the potential role of RBI in the smooth functionality of implementing CBDC. The study brings out the trend of the payment system in India that opens up the possibility of positive implementation of CBDC and its welfare to percolate among consumers.
{"title":"Promoting Financial Inclusion through Central Bank Digital Currency: An Evaluation of Payment System Viability in India","authors":"Srijanie Banerjee, Manish Sinha","doi":"10.14453/aabfj.v17i1.14","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.14","url":null,"abstract":"The Reserve Bank of India (RBI) is considering introducing a Central Bank Digital Currency (CBDC). According to studies, India's financial system plays a major role in the execution of the CBDC. India is at the forefront of technological advancements in digital payment methods. The central banks that support CBDC's design concept are susceptible to adaptations to the evolution of economic and financial systems. This study will highlight the potential of CBDC to boost financial inclusion. Quantitative regression analysis is being used to quantify the potential drivers of financial sector efficiency and stability to measure the impact of CBDC implementation on financial inclusion. The central bank should build the CBDC utilizing the Structural Vector Auto-Regression model while considering payment system visibility. The proposed study can help to identify the lags in attaining financial inclusion in India and to design CBDC. The proposed study can also establish the policymakers' role in maximizing benefits to the consumers. The study establishes the potential role of RBI in the smooth functionality of implementing CBDC. The study brings out the trend of the payment system in India that opens up the possibility of positive implementation of CBDC and its welfare to percolate among consumers.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672279","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}
Purpose: Organizations have evolved to be entities that focus primarily on efficient systems and procedures. This approach was followed by devising techniques or methodologies for employees to conform to these systems or processes. The employee orientation has often been to conform to the status quo rather than to challenge it. Most of the managers believe that cohesion at workplace can be achieved through alignment of behaviors at the workplace. Contrary to this belief, Henry Mintzberg explains, that innovative organizations need to be flexible, reject bureaucracy and most importantly; avoid emphasis on control mechanisms. Hence, the perennial relationship between nonconformance and innovative work behavior is at question here. Also, the ninth Sustainable Development Goal (SDG 9) is fostering innovation. This paper attempts to understand and decipher this relationship between constructive nonconformity (CNC) and innovative work behavior (IWB). Methodology/Approach: Primary data was collected using standardized questionnaire(s) that have been tested in varied contexts. The research question was framed as ‘Does constructive nonconformity influence innovative work behavior?’ The study is based on a survey data conducted on over 459 knowledge workers from an ITES firm in Pune. Findings: The findings indicate that characteristics depicted by constructive nonconformists tend to showcase innovative work behavior. If a constructive nonconformist is allowed to thrive in any work environment, then the goal of innovative work behavior can definitely be achieved. Practical Implications: The paper could have profound implications on managerial decision making, especially in the ITES (Information Technology Enabled Services) sector. The sample is from a single sector, i.e., ITES in India. Future research would benefit from examining the above relationships in other sectors. Hence, the scope for future research in this area is enormous, both contextually and conceptually.
{"title":"Understanding the Association Between Constructive Nonconformity and Innovative Work Behavior: an Employee Perspective","authors":"N. Lawande","doi":"10.14453/aabfj.v17i1.07","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.07","url":null,"abstract":"Purpose: Organizations have evolved to be entities that focus primarily on efficient systems and procedures. This approach was followed by devising techniques or methodologies for employees to conform to these systems or processes. The employee orientation has often been to conform to the status quo rather than to challenge it. Most of the managers believe that cohesion at workplace can be achieved through alignment of behaviors at the workplace. Contrary to this belief, Henry Mintzberg explains, that innovative organizations need to be flexible, reject bureaucracy and most importantly; avoid emphasis on control mechanisms. Hence, the perennial relationship between nonconformance and innovative work behavior is at question here. Also, the ninth Sustainable Development Goal (SDG 9) is fostering innovation. This paper attempts to understand and decipher this relationship between constructive nonconformity (CNC) and innovative work behavior (IWB). Methodology/Approach: Primary data was collected using standardized questionnaire(s) that have been tested in varied contexts. The research question was framed as ‘Does constructive nonconformity influence innovative work behavior?’ The study is based on a survey data conducted on over 459 knowledge workers from an ITES firm in Pune. Findings: The findings indicate that characteristics depicted by constructive nonconformists tend to showcase innovative work behavior. If a constructive nonconformist is allowed to thrive in any work environment, then the goal of innovative work behavior can definitely be achieved. Practical Implications: The paper could have profound implications on managerial decision making, especially in the ITES (Information Technology Enabled Services) sector. The sample is from a single sector, i.e., ITES in India. Future research would benefit from examining the above relationships in other sectors. Hence, the scope for future research in this area is enormous, both contextually and conceptually.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672573","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 is an attempt is to examine the relationship between different characteristics which makes project teams effective and lead to the success of projects in IT organizations. A survey was conducted on 110 IT professionals who are part of various project teams in IT organizations. A correlation test is used to see the interdependence, and a linear regression model is used to establish a relationship in team effectiveness variables. The result shows that team purpose and goals, team roles, team processes and team relationships contribute to the team's effectiveness and are interdependent. Team purpose & goals and team relationships are positively related. Team roles are also positively related to team processes. There is a need to build and maintain effective teams to maximize team productivity in the organization. This paper lays emphasis on the necessity of investing efforts in various team effectiveness dimensions, regarding team purpose and goals, team roles, team processes and team relationships for developing effective teams. Teamwork is an important lever to create a competitive edge in a globalized competitive environment, so this study contributes significantly to evaluating characteristics responsible for team effectiveness in IT organizations and would be useful for managers to create effective & resilient teams as workplace resilience has been considered an essential asset for enhancing performance and well-being in the face of challenging circumstances.
{"title":"Team Effectiveness: A Key to Success in ‘IT Organizations’","authors":"Rachna Arora, S. Gajendragadkar, N. Neelam","doi":"10.14453/aabfj.v17i1.08","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.08","url":null,"abstract":"This study is an attempt is to examine the relationship between different characteristics which makes project teams effective and lead to the success of projects in IT organizations. A survey was conducted on 110 IT professionals who are part of various project teams in IT organizations. A correlation test is used to see the interdependence, and a linear regression model is used to establish a relationship in team effectiveness variables. The result shows that team purpose and goals, team roles, team processes and team relationships contribute to the team's effectiveness and are interdependent. Team purpose & goals and team relationships are positively related. Team roles are also positively related to team processes. There is a need to build and maintain effective teams to maximize team productivity in the organization. This paper lays emphasis on the necessity of investing efforts in various team effectiveness dimensions, regarding team purpose and goals, team roles, team processes and team relationships for developing effective teams. Teamwork is an important lever to create a competitive edge in a globalized competitive environment, so this study contributes significantly to evaluating characteristics responsible for team effectiveness in IT organizations and would be useful for managers to create effective & resilient teams as workplace resilience has been considered an essential asset for enhancing performance and well-being in the face of challenging circumstances.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672587","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}
Rabih Nehme, Alcheikh Edmond Kozah, Samir Sadaka, A. Michael
Purpose: Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the ‘School Leavers’ Program’. The objective of this research is to highlight some of the challenges auditors experience in the fieldwork. These challenges are defined by the unethical behaviour that auditors exhibit in order to achieve better performance evaluation. Design/Methodology: The sample of the study comprises two subgroups stratified based on the type of educational system: Classical Accounting Education (CAE) and Work Integrated Learning (WIL) education system. Findings: The research paper aids in identifying whether dysfunctional behaviour is demonstrated more within a specific academic context. Originality: The results are expected to help in avoiding and preventing unethical acts, leading to two forms of dysfunctional behavior; Premature Sign-Off and Underreporting of Chargeable Time when auditors are up to performance evaluation.
{"title":"Accountants' Behaviour, Performance Evaluation and Educational System","authors":"Rabih Nehme, Alcheikh Edmond Kozah, Samir Sadaka, A. Michael","doi":"10.14453/aabfj.v17i3.02","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.02","url":null,"abstract":"Purpose: Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the ‘School Leavers’ Program’. The objective of this research is to highlight some of the challenges auditors experience in the fieldwork. These challenges are defined by the unethical behaviour that auditors exhibit in order to achieve better performance evaluation. Design/Methodology: The sample of the study comprises two subgroups stratified based on the type of educational system: Classical Accounting Education (CAE) and Work Integrated Learning (WIL) education system. Findings: The research paper aids in identifying whether dysfunctional behaviour is demonstrated more within a specific academic context. Originality: The results are expected to help in avoiding and preventing unethical acts, leading to two forms of dysfunctional behavior; Premature Sign-Off and Underreporting of Chargeable Time when auditors are up to performance evaluation.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"24 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72601094","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}
From the perspective of institutional change of IPO regulation, this paper discusses the relationship between IPO pricing regulation and audit fees in China. This paper finds that the audit fees of IPO companies are higher in the stage of pricing regulation in comparison to the stage of pricing marketization. We also find auditors charge higher audit fees for the private companies than state-owned companies during the IPO pricing regulation period. Furthermore in regions with tighten legislation, IPO audit fees are higher in the IPO pricing regulation period.
{"title":"IPO Pricing Regulation and Audit Fees: From the Perspective of Institutional Changes in China","authors":"Gang Zhao, Y. Deng, Yujia Jiang, G. Bowrey","doi":"10.14453/aabfj.v17i2.07","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.07","url":null,"abstract":"From the perspective of institutional change of IPO regulation, this paper discusses the relationship between IPO pricing regulation and audit fees in China. This paper finds that the audit fees of IPO companies are higher in the stage of pricing regulation in comparison to the stage of pricing marketization. We also find auditors charge higher audit fees for the private companies than state-owned companies during the IPO pricing regulation period. Furthermore in regions with tighten legislation, IPO audit fees are higher in the IPO pricing regulation period.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"19 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74679299","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}
Elly Suryani, Srihadi Winarningsi, Ilya Avianti, Poppy Sofia, N. Dewi
The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results of public accounting firms. These findings have an impact on investors because of fraudulent financial statements that have the potential to cause losses. The purpose of the study was to determine the effect of the size and tenure of KAP on the detection of financial statement fraud. The research sample was 140 manufacturing companies from 2014 to 2015, which were listed on the Indonesia Stock Exchange using a purposive sampling technique. Data analysis research used SPSS version 20. Descriptive analysis used multiple regression. This research finds that the size of the audit firm and the tenure of the audit did not significantly affect the indications of fraudulent financial statements as measured by the Sales Growth Index (SGI), Gross Margin Index (GMI), Asset Quality Index (AQI), Days’ Sales Receivable Index (DSRI) indicators, Sales, General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), Total Accrual to Total Assets (TATA) and Messod D Beneish-Score (M-Score), but have a significant effect on fraudulent financial indication reports as measured by the Depreciation Index indicator (DEPI). JEL: K40, K41, M42, M48
{"title":"Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?","authors":"Elly Suryani, Srihadi Winarningsi, Ilya Avianti, Poppy Sofia, N. Dewi","doi":"10.14453/aabfj.v17i2.03","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.03","url":null,"abstract":"The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results of public accounting firms. These findings have an impact on investors because of fraudulent financial statements that have the potential to cause losses. The purpose of the study was to determine the effect of the size and tenure of KAP on the detection of financial statement fraud. The research sample was 140 manufacturing companies from 2014 to 2015, which were listed on the Indonesia Stock Exchange using a purposive sampling technique. Data analysis research used SPSS version 20. Descriptive analysis used multiple regression. This research finds that the size of the audit firm and the tenure of the audit did not significantly affect the indications of fraudulent financial statements as measured by the Sales Growth Index (SGI), Gross Margin Index (GMI), Asset Quality Index (AQI), Days’ Sales Receivable Index (DSRI) indicators, Sales, General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), Total Accrual to Total Assets (TATA) and Messod D Beneish-Score (M-Score), but have a significant effect on fraudulent financial indication reports as measured by the Depreciation Index indicator (DEPI). JEL: K40, K41, M42, M48","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"41 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86963641","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}
D. W. Hapsari, Winwin Yadiati, Harry Suharman, Dini Rosdini
State-owned enterprises (SOEs) continue to improve their performance. One of the efforts taken by the Ministry of SOEs is to restructure the SOEs into holding companies based on clusters. The formation of each company cluster is carried out in stages. This study examines the effect of corporate governance, on the performance of SOEs with the mediating role of value chain. Corporate governance refers to the results of the corporate governance self-assessment, which is the uniqueness of the CG assessment for SOEs. Value chain analyzes all activities carried out by SOEs. Performance is measured comprehensively by combining financial and non-financial perspectives. Participants were general managers of the accounting and business process division in each state-owned enterprise. There are 138 participants. The results showed that corporate governance directly influenced value chain and SOE's performance, value chain affected SOE's performance. Value chain mediates the effect of corporate governance on SOE's performance.
{"title":"The Mediating Impact of Value Chain in The Link Between Corporate Governance and SOE’s Performance","authors":"D. W. Hapsari, Winwin Yadiati, Harry Suharman, Dini Rosdini","doi":"10.14453/aabfj.v17i2.06","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.06","url":null,"abstract":"State-owned enterprises (SOEs) continue to improve their performance. One of the efforts taken by the Ministry of SOEs is to restructure the SOEs into holding companies based on clusters. The formation of each company cluster is carried out in stages. This study examines the effect of corporate governance, on the performance of SOEs with the mediating role of value chain. Corporate governance refers to the results of the corporate governance self-assessment, which is the uniqueness of the CG assessment for SOEs. Value chain analyzes all activities carried out by SOEs. Performance is measured comprehensively by combining financial and non-financial perspectives. Participants were general managers of the accounting and business process division in each state-owned enterprise. There are 138 participants. The results showed that corporate governance directly influenced value chain and SOE's performance, value chain affected SOE's performance. Value chain mediates the effect of corporate governance on SOE's performance.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"13 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81045924","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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