scholarly journals Individual’s Characteristics and Ethical Financial Reporting Choice

2017 ◽  
Vol 8 (2) ◽  
pp. 141
Author(s):  
Yunita Dwi Rahayu ◽  
Anis Chariri
Keyword(s):  
Logistic Regression ◽  
Moral Development ◽  
Financial Reporting ◽  
Professional Ethics ◽  
Logistic Regression Model ◽  
Risk Preference ◽  
Total Sample ◽  
Cognitive Moral Development ◽  
Primary Data ◽  
Ethical Considerations

<p>The aim of this study is to examine the influence of individuals’ characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot be separated from many ethical considerations that have been set with the professional ethics, and the professional ethics will be closely related with the individuals to consider how far they have applied those professional ethics, thus this research aims to identify whether the individuals’ characteristics influence the ethical financial reporting choice. This research is expected to be an important reference in the development of accounting knowledge particularly that which is related with the ethical-based financial reporting.  Total sample of 56 respondent were used for this study. Primary data gained through questionnaires were analyzed using logistic regression model. The findings of this study showed that risk preference had negatively significant influence on ethical financial reporting choice, while cognitive moral development, idealism, machiavellianism, and deontology had no significant effect on ethical financial reporting choice.</p>

scholarly journals Challenges of and Opportunities for Market Access by Pineapple Agripreneurs in Rangwe Sub County, Homa Bay County, Kenya

2021 ◽  
pp. 130-140
Author(s):  
Winstone Asugo Nyaguti ◽  
Job Kibiwot Lagat ◽  
Hillary Bett ◽  
Fredrick Onyango Ogutu
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Model ◽  
Market Access ◽  
Descriptive Analysis ◽  
Household Head ◽  
Education Level ◽  
Primary Data ◽  
Limited Attention ◽  
Survey Tool

Pineapple farming is among the fastest-growing agricultural sub-sectors in Homa Bay County, Kenya specifically Rangwe sub-county. However, limited attention has been given to the market access of this produce. Evidenced by vast quantities of pineapples harvested from the farms and stacked along main highways without targeting a specific market. This result to a small portion being sold and the rest deteriorating, consequently reducing returns for pineapple agripreneurs. Therefore, this paper sought to determine those factors that influences access to formal market by pineapple agripreneurs and as well as find out challenges of and opportunities for accessing formal markets by the Rangwe pineapple agripreneurs. The survey was undertaken in Rangwe Sub-county, and multisampling method was used to select a sample of 183 pineapple agripreneurs from the study area, primary data was collected using a semi-structured survey tool. Data was analyzed by descriptive analysis and Logistic regression model. Results indicated that pineapple agripreneurs were faced with numerous challenges in accessing pineapple market, also there existed several market access opportunities for pineapple agripreneurs. The results of logistic regression analysis revealed extension contacts, education level and price of pineapple as factors that were positively and statistically significant in influencing access to formal markets. While those that were statistically and negatively influencing access to formal market comprised of; age of household head, household size, and type of road. The study recommends;  improvement of road infrastructure in pineapple producing areas so as to improve on their market access; development of policies that encourages capacity building of pineapple agripreneurs in Rangwe sub-county 

scholarly journals The Impact of International Remittances on Poverty Alleviation in Bangladesh

2019 ◽  
Vol 4 (1) ◽  
pp. 67-86 ◽  
Author(s):  
Bezon Kumar
Keyword(s):  
Logistic Regression ◽  
Regression Model ◽  
Poverty Alleviation ◽  
Logistic Regression Model ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Binary Logistic Regression Model ◽  
Household Poverty ◽  
International Remittances ◽  
The Impact

This article mainly explores to what extent international remittances alleviate household poverty in Bangladesh. This study uses primary data collected from 216 households and employs multi-methods. Firstly, I measure the level of household poverty through Foster-Greer-Thorbecke index. The article secondly focuses on the impact of remittances on household poverty using a binary logistic regression model. I found that the level of poverty among remittance recipient households is notably lower than households that are not receiving remittances. Similarly, the probability of a household being poor is alleviated by 28.07 per cent if the household receives remittance. It can be suggested that nursing international remittances can be useful for poverty alleviation in Bangladesh. 

scholarly journals Effects Of A Decision Aid For The Assessment Of Fraudulent Financial Reporting: An Application Of SAS No. 82

2011 ◽  
Vol 4 (9) ◽  
Author(s):  
Yee-Chy Tseng ◽  
Ruey-Dang Chang
Keyword(s):  
Risk Factors ◽  
Logistic Regression ◽  
Financial Reporting ◽  
Logistic Model ◽  
Decision Aid ◽  
Logistic Regression Model ◽  
Financial Statement ◽  
Font Size ◽  
Fraudulent Financial Reporting ◽  
Financial Statement Audit

<p class="MsoBodyTextIndent" style="text-justify: inter-ideograph; text-align: justify; line-height: 11.3pt; margin: 0in 37.2pt 0pt 0.5in; mso-line-height-rule: exactly;"><span style="font-size: 10pt; font-weight: normal; mso-bidi-font-weight: bold; mso-font-kerning: 0pt;"><span style="font-family: Times New Roman;">The Statement on Auditing Standards (SAS) No.82, <span style="mso-bidi-font-style: italic;">Consideration of Fraud in a Financial Statement Audit</span>, requires the auditor to assess the risk of material misstatement due to a fraud and to consider the assessment in designing appropriate audit procedures to be performed. The SAS No. 82 has thus explicitly made the detection of material fraud the auditor&rsquo;s responsibility. The purpose of the study is to use the risk factors identified in SAS No. 82 as the foundation to develop a decision aid to help auditors assess the likelihood of fraudulent financial reporting and to empirically test the effects of the decision aid on assessing the likelihood of fraudulent financial reporting. Using a sample of 45 fraud engagements and 206 nonfraud engagements, we developed and tested a logistic regression model that estimates the likelihood of fraudulent financial reporting. We found that the logistic model (proxied as a decision aid in the study) outperforms the practicing auditors in assessing risk for fraud and nonfraud cases.</span></span></p>

Civic Engagement on Voters Turnout in General Election

2019 ◽  
Vol 6 (4) ◽  
pp. 15-28
Author(s):  
Robert Wankanya Kisusu ◽  
Samsosn T. Tongori
Keyword(s):  
Logistic Regression ◽  
Civic Engagement ◽  
Regression Model ◽  
Voter Turnout ◽  
Logistic Regression Model ◽  
General Election ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Democratic System ◽  
Gender System

The concern of voter turnout during general election is a serious problem. As such, the study found that civic engagement influences significantly voter turnout during general election in Tanzania. The findings based on primary data and descriptive statistics and a logistic regression model identified how civic engagement influences maximum voters turnout. These include putting names of voters before election day, authority to enforce law protecting voters, communities to know the importance of voting, Further, logistic regression model also deepens the finding that civic engagement influences voters turnout by establishing gender system on voting and emphasis youth's registration before election and .to encourage voters so that they know importance of voting. Conclusion is that voter turnout requires well organised and arranged packages of civic engagement. Recommendation is to emphasis on civic engagement as it explores voters' interest specifically democratic system and transparency.

ANALISIS POLA KLASTER DAN ORIENTASI PASAR (STUDI KASUS PADA SENTRA INDUSTRI KRIPIK TEMPE SANAN KOTA MALANG, 2014)

2015 ◽  
Vol 1 (2) ◽  
pp. 257
Author(s):  
Zaim Mukaffis
Keyword(s):  
Logistic Regression ◽  
Regression Model ◽  
Market Orientation ◽  
Logistic Regression Model ◽  
Raw Materials ◽  
Binary Logistic Regression ◽  
Total Sample ◽  
Export Market ◽  
Binary Logistic Regression Model ◽  
Hub And Spoke

<p>The purpose of this study is to analyze cluster patterns and market orientation (Case study in center of keripik tempe industries in sanan Malang 2014). Biographical characteristics are consists of age, gender, religion, owners education level of the owners, labor education, and wealth. Total sample in the research are 38 respondents. For the purpose, this study uses Cluster Analysis to analyze cluster pattern refers to the variable in the Markussen model (1996) and Logistic Regression Model is used in this study to analyze the important factors that distinguish export-oriented industries and domestic-oriented industries. The results of the identification of the proposed cluster patterns Markusen, it can be concluded that the pattern of industrial district of keripik tempe industries in sanan Malang Regency follows the pattern of clusters Marshallian and the Hub and Spoke. The results of binary logistic regression model analysis in this study showed that of seven independent variables, there are two variables that significantly influence the export market orientation of the age of business and the active promotion. While the training, the labor, the buyer network, technology and network suppliers of raw materials has no effect on export market orientation</p><p>Keywords: Cluster Patterns, Market Orientation, Marshallian, Hub and Spoke</p>

scholarly journals CEO Information Ability, Absorptive Capacity, and E-Commerce Adoption among Small, Medium, and Micro Enterprises in China

2022 ◽  
Vol 14 (2) ◽  
pp. 839
Author(s):  
Jiafeng Gu
Keyword(s):  
Logistic Regression ◽  
Absorptive Capacity ◽  
Logistic Regression Model ◽  
Positive Relationship ◽  
Chief Executive ◽  
Primary Data ◽  
Significant Positive Relationship ◽  
The Relationship ◽  
Ceo Characteristics ◽  
Micro Enterprises

The purpose of this study was to explore the relationship between chief executive officer (CEO) characteristics, absorptive capacity, and e-commerce adoption in SMMEs. To achieve this objective, the study analyzed primary data gathered from 2675 small, medium, and micro enterprises (SMMEs) in China. A logistic regression model was employed to estimate how the CEO characteristics and absorptive capacity of SMMEs influenced their e-commerce adoption. The study revealed a significant positive relationship between CEO information ability, confidence, and e-commerce adoption. Additionally, this study confirmed a positive relationship between absorptive capacity and the adoption of e-commerce.

Civic Engagement on Voters Turnout in General Election

2022 ◽  
pp. 1111-1124
Author(s):  
Robert Wankanya Kisusu ◽  
Samsosn T. Tongori
Keyword(s):  
Logistic Regression ◽  
Civic Engagement ◽  
Regression Model ◽  
Voter Turnout ◽  
Logistic Regression Model ◽  
General Election ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Democratic System ◽  
Gender System

The concern of voter turnout during general election is a serious problem. As such, the study found that civic engagement influences significantly voter turnout during general election in Tanzania. The findings based on primary data and descriptive statistics and a logistic regression model identified how civic engagement influences maximum voters turnout. These include putting names of voters before election day, authority to enforce law protecting voters, communities to know the importance of voting, Further, logistic regression model also deepens the finding that civic engagement influences voters turnout by establishing gender system on voting and emphasis youth's registration before election and .to encourage voters so that they know importance of voting. Conclusion is that voter turnout requires well organised and arranged packages of civic engagement. Recommendation is to emphasis on civic engagement as it explores voters' interest specifically democratic system and transparency.

scholarly journals The Determinant Factors of Muzakki Toward Paying Zakat, Infaq, Sedekah (ZIS) in Zakat Institutions

2020 ◽  
Vol 3 (2) ◽  
pp. 143
Author(s):  
Hening Pratika Nila Hapsari ◽  
Unggul Priyadi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Regression Model ◽  
Logistic Regression Analysis ◽  
Logistic Regression Model ◽  
Primary Data ◽  
Role Of Government ◽  
Financial Accountability ◽  
Objective Study

Introductions to The Problem: Zakat is one of worship which is often mentioned in the Al Quran. It's just that the potential for Zakat, Infaq, Alms (ZIS) is not comparable to the actual actual figures. Many factors influence muzakki in paying ZIS.Purpose/Objective Study: This study aims to analyze the factors that influence muzakki to pay ZIS in zakat institutions, namely Yatim MandiriDesign/ Methodology/ Approach: The sample in this study amounted to 200 respondents. LAZ Yatim Mandiri was chosen because it is an Amil Zakat Institution that is consistent in collecting ZIS funds from the smallest amount to the large amount. This study uses logistic regression analysis and the data used are primary data. Based on the analysis that has been done, it is found that 61% results can be predicted correctly in the logistic regression model in this study.Findings: The consistency of muzakki in paying ZIS at the Yatim Mandiri Amil Zakat Institution is influenced by the variables of religiosity, income, trust, shariah compliance, knowledge, justice, data publication, financial accountability, motivation, the role of ulama, the role of government. And the consistency of muzakki in paying ZIS at the Yatim Mandiri Amil Zakat Institution is not influenced by the variables of shariah compliance and financial accountability.

scholarly journals Factors Affecting the Understanding of IFRS in Accounting Students

2020 ◽  
Vol 9 (4) ◽  
pp. 302
Author(s):  
Ira Septriana ◽  
Fuad Fuad
Keyword(s):  
Financial Reporting ◽  
Learning Experience ◽  
Total Sample ◽  
Teaching Quality ◽  
Accounting Students ◽  
Primary Data ◽  
Learning Behavior ◽  
Reporting Standard ◽  
International Financial Reporting Standard

This study examines the effect of learning readiness, learning experiences, learning behavior and teaching quality of lecturers on The International Financial Reporting Standard (IFRS) understanding in accounting students. This study uses primary data by distributing questionnaires to accounting program students at Dian Nuswantoro University Semarang. The population in 2019 with the number of students taking their 7th semester in this study was 184 students. Determination of the number of samples in this study using the Slovin formula, to get a total sample of 65 students. The results show that only the readiness of learning affects the understanding of IFRS in accounting students. While the learning experience, learning behavior and teaching quality of lecturers do not affect the understanding of IFRS in accounting students.

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