scholarly journals Investigating the Relationship between the Type of Auditors and Disclosure Domain Quality among Pharmaceutical Companies Listed in Tehran Stock Exchange

2017 ◽  
Vol 5 (1) ◽  
pp. 45
Author(s):  
Alireza Hirad ◽  
Mahmoodreza Rakhshani
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Accurate Information ◽  
Pharmaceutical Companies ◽  
Audit Report ◽  
Audit Process ◽  
Draft Report ◽  
Statistical Population ◽  
The Relationship

This research examines the relationship between the type of auditor's report and disclosure domain quality of the pharmaceutical companies listed in the Tehran Stock Exchange. The research method is inductive and is categorized in applied research according to research purpose. Research method and data analysis method is done using multiple correlation coefficient models and multiple regression. The statistical population of this study was all pharmaceutical companies listed in Tehran Stock Exchange during the years 2010-2014, which 488 companies have been selected. In this research, CD-ROMs and statistical software of Tehran Stock Exchange and other software available in Tehran stock exchange have been used to collect data in the present research. To document the results, statistical analysis and presenting final solutions, the researcher analyzed the questions and hypothesis using a statistical method as well as 7 Eviews software. The results of the main hypothesis of research show that there is a significant relationship between the type of audit report and disclosure domain quality in pharmaceutical companies. Given that disclosure domain quality of accounting information, documentation and clarification by the client after the issuance of the draft report and the client's attempt to justify the auditor are effective factors in disclosure domain quality, since increased disclosure quality has improved the financial reporting as well as the quality of the auditors' opinion. Increasing the quality can provide the necessary background for ease of implementation of the audit process, reduce audit risks, and ultimately reduce the auditors 'pessimism to the investigative body, each of which can more accurately report auditors' reports more qualitatively. The results also show that Audit Report has a higher degree of desirability to the extent that managers cooperate with the auditors in providing relevant and quality information and provide realistic and accurate information without any distortion or fraud and will show audit reports more qualitatively.

Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas

2020 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Sukirno Sukirno
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Survey Methods ◽  
Analytical Tool ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect

Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existence of the problem loan variable is proven to be a moderating variable that weakens the relationship between the level of credit distribution and profitability.    

The Relationship of Music-Sound, Technology and Internet

2020 ◽  
Vol 1 (1) ◽  
pp. 160-169
Author(s):  
Clemens Felix Setiyawan ◽  
Dyah Murwaningrum
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Music Technology ◽  
The Internet ◽  
Young Generation ◽  
Participant Observer ◽  
Relationship Of ◽  
The Relationship ◽  
Sound Technology

Nowadays, music creation, collaboration, and publication are easier because of technology. Most young generations have sent music data, made, sold, bought music files on the internet. This changed music processes certainly resulted in different outcomes. Listening and creating music by new means, can change music itself. Technology has simplified tools, and the internet has simplified the distance. But new problems and questions have been found. How were the internet and technology influenced the quality of music, music creator, music appreciator and the form of music. The aims of this research to determine the relationship between music, technology, and the internet, through behavior of the young generation. This study was qualitative research that used observations and unstructured interviews. In subsequent observations, participant-observer was chosen as an advanced research method to better understand existing phenomena. The result of observations and interviews were interpreted, then presented descriptively. This research used theory by Don Ihde that technology has three characteristics (1) material (2) used (3)relationship of human and tools. The result of this research is internet influenced music quality and human appreciation. Technology changed the way humans create music.

scholarly journals Analyzing the Relationship between Personnel's Education and Psychological Competence on Quality of Service: The Mediation Role of Organization Commitment in Ministry of the Interior

2016 ◽  
Vol 10 (3) ◽  
pp. 117
Author(s):  
Omid Ahmadi ◽  
Abdolali Keshtegar ◽  
Mohammad Ghasemi
Keyword(s):  
Quality Of Service ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Statistical Population ◽  
Alpha Level ◽  
Psychological Competence ◽  
Correlational Method ◽  
The Relationship

<p>The goal of the present paper is to analyze the effect of personnel's education and psychological competence on<br />quality of service. The mediation role of organizational competence in Ministry of the Interior is of<br />descriptive-correlational method. To do that, the standard questionnaire psychological competence by Spriters<br />(1995), personnel education and quality of service by Deher (2015) and organizational commitment by Alen and<br />Mier (1990) were used. The statistical population of the research includes all personnel of Ministry of the<br />Interior which are 1600 subjects. Based on Cochran's formula, 3100 subjects were selected randomly. In order to<br />analyze data the Pearson's correlation test and structural equation of data analysis were used by SPSS and AMOS<br />software. The findings of the research indicate that personnel's education has a positive effect on organizational<br />competence and quality of service (with Alpha level of 0.05). Moreover, the psychological competence is<br />positively affect the quality of service (with Alpha level of 0.05) and organizational commitment affect the<br />quality of service. Finally, it was revealed that the personnel training through organizational commitment affect<br />the quality of service. But, psychological competence does not affect the quality of service through<br />organizational commitment. Moreover, psychological competence does not affect the organizational commitment.<br />The significance levelof the model turned out to be more than the first type error (0.05). This shows that the<br />significant adaption of the estimated model with the present research model. Furthermore, the AGFI and GFI<br />indicators are more than the estimated value (0.9). These indicators show that the model has a capability in<br />estimating the ratio of each factor.</p>

scholarly journals PENGARUH PENERBITAN SUKUK TERHADAP REAKSI PASAR (SURVEY TERHADAP PERUSAHAAN-PERUSAHAAN YANG MENERBITKAN OBLIGASI SYARIAH YANG TERDAFTAR DIBURSA EFEK INDONESIA SELAMA TAHUN 2015)

2019 ◽  
Vol 4 (3) ◽  
pp. 496-503
Author(s):  
Mulya Iskandar ◽  
Ridwan Ridwan
Keyword(s):  
Stock Returns ◽  
Abnormal Return ◽  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Cumulative Abnormal Return ◽  
Market Reactions ◽  
Independent Variables ◽  
The Relationship

This study aims to determine how the influence of a sukuk instrument issuance on market reactions listed on the Indonesia Stock Exchange (IDX) during 2015. The research method used in this study is quantitative research. Quantitative research contains a relationship between cause and effect. The type of data used is secondary data, data collection used by the author is to know the relationship between two or more variables. The object to be examined in this study is the total value and rating of the issuance of Islamic bonds (sukuk) companies as independent variables and cumulative abnormal return shares of companies that issue Islamic bonds (sukuk) listed on the Indonesia Stock Exchange in 2015. The results of this study indicate the value of sukuk bond issuance and sukuk bond issuance ratings jointly affect stock returns. The value of issuing sukuk bonds partially affects stock returns and the rating of bond issuance has an effect on return.

scholarly journals Evaluation of the Relationship between Personality and Conservatism of Investors in the Stock Exchange (Case Study: Insurance Companies)

2021 ◽  
Vol 8 (SPE3) ◽  
Author(s):  
Mahsa Mohseni
Keyword(s):  
Significant Relationship ◽  
Stock Exchange ◽  
Pearson Correlation ◽  
Simple Random Sampling ◽  
Insurance Companies ◽  
Statistical Population ◽  
Pearson Correlation Test ◽  
Correlational Method ◽  
The Relationship

The purpose of this research to "investigate the relationship between personality and conservatism of investors of insurance companies listed on the Tehran Stock Exchange." The present study was applied research in terms of purpose, which has employed a descriptive and correlational method. The statistical population of this research included all people who buy and sell shares of insurance companies listed on the Tehran Stock Exchange. According to Cochran's formula, the sample size was determined as much as 384 people collected by a simple random sampling method. The research instruments were the Conservative Questionnaire based on the Gribel and Leighton (1999) and McCrae and Costa (1985) five-factor personality questionnaire. The questionnaire’s validity was confirmed by 20 experts, and the reliability of all three questionnaires was acceptable for all three questionnaires due to Cronbach's alpha above 0.79. The data analysis was conducted using the Pearson correlation test and regression analysis. The results indicated a significant relationship between the investors’ personality and their conservatism in the Tehran Stock Exchange. There was also a significant relationship between all personality components except for extraversion with the investor’s conservatism in the Tehran Stock Exchange.

scholarly journals ANALYSIS OF RELATIONSHIPS BETWEEN INTELLECTUAL CAPITAL AND MEASUREMENT PERFORMANCE INDICATORS OF THE PHARMACEUTICAL COMPANIES IN TEHRAN STOCK EXCHANGE

2015 ◽  
Vol 37 ◽  
pp. 58
Author(s):  
Hadi Kord Javadi ◽  
Zahra Kohandel ◽  
Khadije Fardi
Keyword(s):  
Performance Measurement ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Statistical Significance ◽  
Value Added ◽  
Two Dimensions ◽  
Pharmaceutical Companies ◽  
Statistical Population ◽  
And Performance ◽  
Spearman Test

http://dx.doi.org/10.5902/2179460X19440Intellectual Capital is the most precious possession of companies in modern economy; therefore, Intellectual Capital of industrial centers is ever-increasingly changing to become the chief indicators both in company operations and in improving its ability to manage the organization capitals. In the main, the current study aims to investigate the relationship between the Intellectual Capital and performance measurement. In this research, the independent variable is the intellectual capital having three dimensions of human, structure and physical capitals, and the dependent variable is the organization operation with two dimensions of economical and accounting which are going to be assessed in this study. The Statistical population is the pharmaceutical companies admitted in the Tehran Stock Exchange from 1387 to 1391 amounting to 30 companies in total. This research investigates the time span from the beginning of 1387 up to the end of year, 1391. Data relevant to variables has been collected by the software of the Stock Exchange. The collection of data has been carried out by means of SPSS. In this study, the researcher used the descriptive and inferential statistics (Spearman test) and the results show that the hypotheses are a s follows 1. There is statistical significance between intellectual capital and performance measurement, 2. There is no statistical significance between the intellectual capital and ROR of the owners’ salary, 3. There is no statistical significance between the intellectual capital and the ROR of the properties, 4. There is statistical significance between the intellectual capital and the value added of the market, 5. There statistical significance between the intellectual capital and economic value added.

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

The Effect of Company Size on the Relationship between Corporate Governance and Corporate Performance in the Iraqi Stock Exchange

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Ghazwan Al-Shiblawi ◽  
Dalal Mahdi ◽  
Mohammed Mahdi
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Significant Relationship ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Company Size ◽  
Statistical Population ◽  
The Board Of Directors ◽  
The Relationship

The aim of the present study is to assess The Effect of Company Size on the Relationship between Corporate Governance and Corporate Performance in the Iraqi Stock Exchange. The statistical population under study is listed companies of  Iraq Stock Exchange and the number of companies studied in Iraq is 35, from 2015-2019. The results concluded that there is a statistically significant relationship between the change (increase) of institutional ownership and the performance of the company, and this relationship is direct, as well as the relationship between the change (increase) of institutional ownership and the performance of the company. It can change under the influence of the company's size, and this relationship is negative, meaning the larger the company's size, the weaker the relationship. At the same time, the existence of a relationship between changing the composition of the members of the Board of Directors and the performance of the company was not supported, as well as between changing (increasing) the independence of the Board of Directors and the performance of the company, in addition to the relationship between changing the composition of the Board of Directors. The independence of the Board of Directors and the performance of the company is not affected by the change in the size of the company

Auditors’ response to readability of financial statement notes

2020 ◽  
Vol 28 (3) ◽  
pp. 463-480
Author(s):  
Mahdi Salehi ◽  
Mahmoud Lari Dasht Bayaz ◽  
Shaban Mohammadi ◽  
Mohammad Seddigh Adibian ◽  
Seyed Hamed Fahimifard
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Audit Fees ◽  
Financial Statement ◽  
Audit Report ◽  
Financial Reports ◽  
Statistical Population ◽  
Content Type ◽  
Listed Firms ◽  
Going Concern Opinion

PurposeThe main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO).Design/methodology/approachThe statistical population of this study includes all listed firms on the Tehran Stock Exchange (TSE) for the period of 2012–2017. The systematic elimination method is used for sampling and multiple regression and EViews software are used for testing the hypothesis models.FindingsThe obtained results show that there is a significant and positive relationship between audit report lags and readability of financial statements. Moreover, it is also revealed that readability of financial statements is positively associated with audit fees. Furthermore, the findings suggest a negative correlation between readability indexes and issuing GCOs, denoting hard-to-read statements is considered as a risk factor by auditors. Finally, the observations of our robustness tests suggest that the association between audit report lag and readability of financial statements is robust.Originality/valueThis is the first conducted investigation concerning auditor's response to the readability of financial statement notes in TSE. The outcome of current paper may pave the way for revising and developing Iranian accounting standards in order to give a fairer and clearer picture of financial reports.

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