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The Mediating Impact of Value Chain in The Link Between Corporate Governance and SOE’s Performance 价值链在公司治理与国有企业绩效关系中的中介作用
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i2.06
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.
国有企业继续改善经营状况。国有企业部采取的措施之一是将国有企业重组为以集群为基础的控股公司。每个公司集群的形成都是分阶段进行的。本文通过价值链的中介作用,考察了公司治理对国有企业绩效的影响。公司治理是公司治理自我评估的结果,这是国有企业企业治理评估的独特性。价值链分析国有企业开展的所有活动。绩效是通过综合财务和非财务角度来衡量的。参与者是每家国有企业的会计和业务流程部门的总经理。共有138名参与者。结果表明,公司治理直接影响价值链和国有企业绩效,价值链影响国有企业绩效。价值链在公司治理对国有企业绩效的影响中起中介作用。
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引用次数: 3
Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements? 审计事务所规模和审计任期是否影响虚假财务报表?
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i2.03
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
印尼经常发生财务报表舞弊的现象,这与会计师事务所的审计结果报告有关。这些发现对投资者有影响,因为欺诈性财务报表有可能造成损失。本研究的目的是确定KAP的规模和任期对财务报表舞弊的检测的影响。研究样本为2014年至2015年在印尼证券交易所上市的140家制造业公司,采用有目的抽样技术。数据分析研究使用SPSS 20版。描述性分析采用多元回归。本研究发现,审计事务所的规模和审计师的任期对财务报表舞弊的指标没有显著影响,包括销售增长指数(SGI)、毛利率指数(GMI)、资产质量指数(AQI)、Days’s Sales Receivable指数(DSRI)、销售、一般和管理费用指数(SGAI)、杠杆指数(LVGI)、总应计与总资产比率(TATA)和Messod D bene- score (M-Score)。但对通过折旧指数指标(DEPI)衡量的欺诈性财务指示报告有显著影响。Jel: k40, k41, m42, m48
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引用次数: 1
Do Shadow Banking Depositors Discipline the Market? 影子银行存款人会约束市场吗?
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.04
V. Dewi, N. Effendi, M. Anwar, S. R. Nidar, Tettet Fitrijanti, B. Tjandrasa
The shadow banking sector comprises non-bank financial institutions that do not have a deposit guarantee and are barely supervised by the regulator. Efforts to monitor shadow banking must be done well, in both developed and developing countries. Regulators in several countries however have not been fully effective in supervising shadow banking financial institutions, particularly in developing countries such as Indonesia. Therefore, the public's role—in this case, depositors—is essential to supervise shadow banking through the practice of market discipline. However, some factors may cause the market discipline practice to fail, such as low financial literacy. This research aims to examine the influence of financial literacy on the performance of market discipline. This study's research method is a survey of 255 lecturers who have savings accounts in the shadow banking sector in Indonesia. The multivariate analysis method used in this study is partial least squares structural equation modelling (PLS-SEM). This study provides evidence that financial literacy and its variables significantly affect market discipline's effectiveness in shadow banking. By showing that market discipline plays a role in building a sustainable financial ecosystem, this research contributes to depositors, investors, the financial industry, and regulators. Promoting market discipline is an important duty of regulators and other financial institutions. Likewise, promoting financial literacy among depositors and investors, especially in developing countries with low literacy levels, is a challenge to overcome when seeking to create a sustainable financial system.
影子银行部门由非银行金融机构组成,这些机构没有存款担保,也几乎不受监管机构的监管。无论是发达国家还是发展中国家,都必须做好对影子银行的监管工作。然而,一些国家的监管机构在监管影子银行金融机构方面并没有完全有效,尤其是在印度尼西亚等发展中国家。因此,公众的角色——在这种情况下是存款人——通过市场纪律的实践来监督影子银行是至关重要的。然而,一些因素可能导致市场纪律实践失败,如低金融素养。本研究旨在探讨金融素养对市场纪律绩效的影响。本研究的研究方法是对在印度尼西亚影子银行部门拥有储蓄账户的255名讲师进行调查。本研究采用的多变量分析方法是偏最小二乘结构方程模型(PLS-SEM)。本研究提供了金融素养及其变量显著影响影子银行市场纪律有效性的证据。通过展示市场纪律在构建可持续金融生态系统中发挥的作用,本研究对存款人、投资者、金融业和监管机构都有贡献。促进市场纪律是监管机构和其他金融机构的重要职责。同样,提高存款人和投资者的金融知识水平,特别是在文化水平较低的发展中国家,是寻求建立可持续金融体系时需要克服的挑战。
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引用次数: 0
The Interplay of Human Resource Practices and Employee Innovative Behavior in Employee Performance 人力资源实践与员工创新行为在员工绩效中的相互作用
Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i5.04
Ami Fitri Utami, Catra Aryasatya
The COVID-19 pandemic greatly affected the global economy with lockdown measures and reduced economic activity. This study investigates the relationship between employee innovative behavior, HR practices implementation, and performance at one of the biggest car distributors in Indonesia. The study determines the impact of employee's innovative ideas in daily work activities and changes in HR practices on the company's recent performance improvements. The research uses a quantitative approach by using a questionnaire of 120 employee respondents and applying the PLS-SEM (Partial Least Square – Structural Equation Modeling) to analyze the data. The result shows that employee's innovative behavior and HR practices significantly influence employee performance.
新冠肺炎疫情对全球经济造成了巨大影响,封锁措施和经济活动减少。本研究调查了印尼最大的汽车经销商之一的员工创新行为、人力资源实践实施和绩效之间的关系。该研究确定了员工在日常工作活动中的创新想法和人力资源实践的变化对公司近期绩效改善的影响。本研究采用定量方法,对120名受访员工进行问卷调查,并运用PLS-SEM(偏最小二乘-结构方程模型)对数据进行分析。结果表明,员工创新行为和人力资源实践对员工绩效有显著影响。
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引用次数: 0
Special Issue 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). Editorial Volume 17 Issue 5 第三届卓越组织绩效国际会议(iCOPE 2023)特刊。编辑卷17第5期
Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i5.01
Bryna Meivitawanli, Ciorstan Smark
This Special Issue of the Australasian Accounting Business and Finance Journal (AABFJ) comes out of the 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). This conference is held by Binus Business School, Bina Nusantara University.
本期《澳大利亚会计商业与金融杂志》(AABFJ)特刊由第三届国际组织绩效卓越会议(iCOPE 2023)出版。本次会议由马来西亚比那努沙大学比那商学院主办。
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引用次数: 0
Audit Quality Improvement and the Role of Risk: Audit as a Moderator 审计质量改进与风险的作用:审计的调节作用
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.14
Edy Sujana, Nyoman Ari Surya Dharmawan
The audit process used by the auditor directly impacts audit quality. The auditor's attitude and cognitive abilities are crucial for finishing the Audit and play a significant part in the decision-making process. Different auditing techniques and procedures can also be adjusted to situations that are not typical. Hence, additional research needs to be done on audit quality to maintain it at a high level in the future under all circumstances. This study investigates how audit quality affects the moderating factors of audit skepticism, planning, and Risk. In this study, 265 Indonesian auditor respondents served as the sample. A quantitative strategy that is put to the test via path analysis is a research method. The SmartPLS 3 testing tool was used to conduct statistical testing. The findings indicated that professional Skepticism impacted audit quality. Moreover, Audit Planning affects the quality of the Audit. It has been demonstrated that audit risk strengthens the link between professional Skepticism and audit quality. The association between audit planning and audit quality is not strengthened because audit risk produces various outcomes. As a result, the auditor must adjust for audit risk and consider it when preparing the Audit. It tries to raise the caliber of audits. The usage of information technology, which plays a significant role in the audit process, might be considered in a future study.
审核员使用的审计过程直接影响审计质量。审计人员的态度和认知能力对完成审计工作至关重要,在审计决策过程中起着重要作用。不同的审计技术和程序也可以根据不典型的情况进行调整。因此,需要对审计质量进行进一步的研究,以使其在未来任何情况下都保持在高水平。本研究探讨审计质量如何影响审计怀疑、计划和风险的调节因素。本研究以265名印尼审计员为样本。通过路径分析进行检验的定量策略是一种研究方法。采用SmartPLS 3检测工具进行统计检验。调查结果表明,职业怀疑主义影响审计质量。此外,审计策划影响审计的质量。审计风险强化了职业怀疑主义与审计质量之间的联系。审计策划与审计质量之间的联系没有得到加强,因为审计风险会产生各种结果。因此,注册会计师必须对审计风险进行调整,并在准备审计时予以考虑。它试图提高审计的水平。信息技术的使用在审计过程中起着重要的作用,可能会在未来的研究中考虑。
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引用次数: 1
Sustainable Health in the Era of Work from Anywhere 随时随地工作时代的可持续健康
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.04
Pradeep Kumar Bolisetty, Pooja Sharma, S. Bhattacharya
Purpose: COVID- 19 paved the way for a hybrid work model; wherein employees can work from the office or work from home, or work from anywhere. The model of working from anywhere offers flexibility and autonomy to employees to a great extent. However, its ramifications and consequences pertaining to the health of the employees are yet to be fully explored. This study tries to understand the impact of work from anywhere on employees' health. Design/ Methodology/ Approach: Data was collected from 112 people who have worked in both work from office and work from home models. The analytic Hierarchy Process was used for data analysis. Findings: AHP analysis of mental health data considering stress, anxiety, and worry shows that mental health is better during work from anywhere than working from the office. Analysis of emotional health using AHP shows that emotional health is better during work from anywhere than during work from the office, based on employee relationships. It is evident from spiritual health data that spiritual health did improve during work from anywhere as compared to working from office. It is also clear that financial health is better during work from anywhere when compared with working from the office, which depends on employees' savings and expenditures. Originality/ Value: The research contributes significantly to organizations that are adopting a hybrid work model.
目的:COVID- 19为混合工作模式铺平了道路;员工可以在办公室工作,也可以在家工作,或者在任何地方工作。在任何地方工作的模式在很大程度上为员工提供了灵活性和自主权。然而,其对雇员健康的影响和后果尚未得到充分探讨。这项研究试图了解任何地方的工作对员工健康的影响。设计/方法/方法:数据收集自112名在办公室工作和在家工作两种模式下工作的人。采用层次分析法对数据进行分析。研究结果:考虑到压力、焦虑和担忧,对心理健康数据进行AHP分析表明,在任何地方工作比在办公室工作的心理健康状况更好。运用层次分析法对情绪健康进行分析表明,基于员工关系,在任何地方工作时的情绪健康状况都比在办公室工作时的情绪健康状况要好。从精神健康数据中可以明显看出,与在办公室工作相比,在任何地方工作确实改善了精神健康。同样明显的是,与在办公室工作相比,在任何地方工作的财务状况都更好,这取决于员工的储蓄和支出。原创性/价值:该研究对采用混合工作模式的组织有重要贡献。
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引用次数: 0
Nexus Between Official Development Aid, Institutional Quality and Economic Growth: Evidence from CLMV countries 官方发展援助、制度质量和经济增长之间的关系:来自CLMV国家的证据
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i3.04
Wee‐Yeap Lau, Tien-Ming Yip
This study examines the effect of country-specific Official Development Aid (ODA) and institutional quality on economic growth for Cambodia, Laos, Myanmar, and Vietnam (CLMV) countries from 2002 to 2017. Our results indicate that: First, the impact of ODA from Germany, Japan and France on economic growth is conditional on the level of institutional quality of CLMV countries. The ODA has a negative impact on growth when institutional quality is low. Beyond a threshold of institutional quality, ODA promotes economic growth. Second, the results are robust after controlling for outliers and endogeneity in the model. Third, the further analysis provides evidence that the mitigating effect of institutional quality works through both labour productivity and human capital growth channel. Based on the findings, this study offers some imperative policy recommendations to both donor countries and ODA recipients.
本研究考察了2002年至2017年柬埔寨、老挝、缅甸和越南(CLMV)国家特定国家官方发展援助(ODA)和制度质量对经济增长的影响。研究结果表明:首先,德国、日本和法国的官方发展援助对经济增长的影响取决于CLMV国家的制度质量水平。当制度质量较低时,官方发展援助对经济增长产生负面影响。在体制质量的门槛之外,官方发展援助促进经济增长。其次,在控制了模型中的异常值和内生性后,结果具有鲁棒性。第三,进一步分析表明,制度质量的缓解效应通过劳动生产率和人力资本增长两个渠道发挥作用。根据调查结果,本研究向捐助国和官方发展援助受援国提出了一些必要的政策建议。
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引用次数: 0
The Role of Parasocial Relationships, Congruence and Source Credibility in Indonesia: A Study on Tiktok Live Streaming Commerce in the Cosmetics Industry 副社会关系、一致性和来源可信度在印度尼西亚的作用:化妆品行业Tiktok直播商业研究
Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i5.05
Caroline Lawrence, Bryna Meivitawanli
This study aimed to investigate how parasocial relationships, congruence, and source credibility influence purchase intention in TikTok Live Streaming commerce for cosmetics among Indonesian Generation Z users. Data was collected from 270 respondents through an online questionnaire, and validity and reliability tests were conducted. The data were analyzed using Structural Equation Modeling (SEM-PLS). Results showed that celebrity endorsers' attractiveness, trustworthiness, and expertise positively impact purchase intention. Parasocial relationship mediated the connection between celebrity characteristics and purchase intention. Moreover, celebrity-product congruence positively influenced endorsers' perceived credibility and mediated the relationship with purchase intention. The findings emphasize the importance of celebrity attractiveness, trustworthiness, and expertise in shaping purchase intention. The mediating role of parasocial relationships highlights the significance of strong celebrity-audience connections. Additionally, celebrity-product congruence enhances endorsers' credibility and positively influences purchase intention. These insights assist brands and marketers in optimizing influencer marketing strategies on TikTok, fostering engagement and driving purchase behavior.
本研究旨在调查副社会关系、一致性和来源可信度如何影响印尼Z世代用户在TikTok直播商务中购买化妆品的意愿。通过在线问卷收集了270名受访者的数据,并进行了效度和信度测试。采用结构方程模型(SEM-PLS)对数据进行分析。结果显示,明星代言人的吸引力、可信度和专业知识正向影响购买意愿。副社会关系在名人特征与购买意愿之间起中介作用。此外,名人产品一致性正向影响代言人的感知可信度,并中介与购买意愿的关系。研究结果强调了名人的吸引力、可信度和专业知识在塑造购买意愿方面的重要性。准社会关系的中介作用突出了强名人与观众联系的重要性。此外,名人与产品的一致性提高了代言人的可信度,并正向影响购买意愿。这些见解有助于品牌和营销人员优化TikTok上的网红营销策略,促进参与度和推动购买行为。
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引用次数: 0
Integrated Reporting Implementation in the Health Sector Industry 卫生部门行业综合报告执行情况
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.09
D. W. Hapsari, Khalisha Azzahra Khairunnisa
Integrated reporting is an organization's process of communicating information to stakeholders about value creation from time to time. This report provides material details on an organization's strategy, governance and compensation, achievement, risk, and prospects, as well as the business, social, and environmental context in which it operates. The output of integrated reporting is an integrated report which is the main report of the organization. This study aims to determine the extent to of health sector companies listed on IDX respond to integrated reporting as a future corporate reporting trend. The information was gleaned from annual reports of health firms determined using purposive sampling of 60. To test the hypothesis developed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The findings showed that institutional ownership, managerial ownership, and gender diversity are positively related to integrated reporting. This research can be helpful for policymakers and other regulators for impactful frameworks on integrated reporting.
综合报告是组织不时向利益相关者传达有关价值创造的信息的过程。该报告提供了有关组织的战略、治理和补偿、成就、风险和前景,以及其运作的业务、社会和环境背景的材料细节。综合报告的输出是一份综合报告,是组织的主要报告。本研究旨在确定在IDX上市的卫生部门公司对综合报告作为未来公司报告趋势的反应程度。这些信息是从医疗保健公司的年度报告中收集来的,使用60个有目的的抽样确定。为了验证使用偏最小二乘结构方程模型(PLS-SEM)提出的假设。研究结果表明,机构所有权、管理层所有权和性别多样性与综合报告呈正相关。本研究可以为政策制定者和其他监管机构制定有影响力的综合报告框架提供帮助。
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引用次数: 0
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Australasian Accounting Business and Finance Journal
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