scholarly journals FAIR VALUE OF NON-CURRENT ASSETS AND THE SECOND LARGEST OWNERSHIP ON AUDIT FEE

2018 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Beriliana Hapsari ◽  
R. Nelly Nur Apandi
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Economic Value ◽  
Audit Fees ◽  
Fair Value ◽  
Audit Fee ◽  
Current Asset ◽  
Asset Quality ◽  
The Relationship

The use of fair value method has positive and negative impact. The positive impact of applying the fair value method is more relevant for the decision maker and shows the economic value according to the circumstances at that time. While its negative impact, can lead to manipulation and uncertainty. It takes greater effort for the auditor to assess fairness of fair non-current asset quality, resulting in increased audit fees. This study aims to determine the effect of fair value of non-current asset on the determination of audit fees and to know the multiple large shareholder moderation in the relationship between fair value of non-current asset and audit fee. Using the OLS regression, this study uses companies listed on the IDX from 2013 to 2015 with the exception of the financial sector. The result of this research indicates that fair value of non-current asset influences audit fee and this research shows that the second largest ownership can weaken the effect of fair value of non-current asset toward  audit fees.

scholarly journals PENGARUH PENERAPAN FAIR VALUE NON CURRENT ASSET DAN MANAJEMEN PAJAK ATAS ASSET PERUSAHAAN TERHADAP FEE AUDIT

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
R Nelly Nur Apandi
Keyword(s):  
Financial Reporting ◽  
Economic Condition ◽  
Stock Exchange ◽  
Fair Value ◽  
International Accounting Standards ◽  
Tax Management ◽  
Audit Fee ◽  
Current Asset ◽  
Result Show ◽  
The Relationship

The implementation of international accounting standards has increased fair value implementation in financial reporting. The benefit is that fair value represents the true economic condition of an entity. On the other hand, this concept also causes problem related to its measurement subjectivity, especially on non current asset. It makes the auditor do a greater effort to gain a sufficient conviction over the fairness of non current asset. This implicates a greater audit fee. This study aims to seek the effect of fair value of non current asset on audit fee. This study also aims to seek any moderation from tax management of companies asset that affects the relationship between fair value implementation and audit fee. By using OLS regression, this study examines companies listed in Indonesia Stock Exchange from 2012 to 2014, with a sample of 114 companies. The result show that fair value implementation affects audit fee and this study is able to prove that fair value implementation moderated by tax management of company asset affects audit fee.

scholarly journals Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee

2021 ◽  
Vol 3 (2) ◽  
pp. 159-164
Author(s):  
Yeni Anggriani ◽  
Helmi Yazid ◽  
Muhamad Taqi
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Fair Value ◽  
Least Square ◽  
Political Connection ◽  
Ordinary Least Square ◽  
Test Tool ◽  
Audit Fee ◽  
Current Asset

This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia Stock Exchange. The method of research analysis used in this research is descriptive method. Population in this research is financial companies listed in Indonesia Stock Exchange with sample of 25 companies by using purposive sampling method in period 2016-2018. The data used is secondary data collected by documentation technique. In analyzing the data, this study used a test tool of ordinary least square (OLS) analysis and moderation regression analysis (MRA). The result of this research indicates that fair value non-current asset influence audit fee and this research show that the political connection can’t moderate of fair value non-current asset toward audit fee. DOI: https://doi.org/10.26905/afr.v3i2.4708

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals Cultural and Social Diversity as an Economic Resource

2021 ◽  
Vol 65 (2) ◽  
pp. 141-155
Author(s):  
Damian S. Pyrkosz
Keyword(s):  
Economic Development ◽  
Negative Impact ◽  
Positive Impact ◽  
Economic Systems ◽  
Main Body ◽  
Social Diversity ◽  
Economic Resource ◽  
Numerous Data ◽  
The Relationship

The paper seeks to identify the role of cultural and social diversity in economic development. It starts by defining the terms that are critical to the analysis, including diversity, fractionalization, polarization, social diversity, cultural diversity and economic resources, as well as providing the most significant indexes thereof. The main body of the paper interprets the notions of cultural and social diversity in terms of being a valuable economic resource. Furthermore, it collects a vast body of literature to demonstrate the relationship between the cultural/social diversity and economic development with regard to adverse or positive impact on the latter. In regard to the negative impact of diversity, the paper identifies it in the area of social communication, social capital and networks, as it effectively causes a decrease in productivity and increase in social conflict and isolation. The positive link is demonstrated with examples in the areas of innovation, creativity, usage of complementary abilities and experiences, and their role in increasing productivity. The paper refers to numerous data sources, studies and indexes illustrating how the economic systems of various countries perform in the context of the paper’s subject-matter.

scholarly journals How do Poverty and Income Inequality affect Economic Growth in Developing Countries?

2021 ◽  
Vol 4 (2) ◽  
pp. 547-558
Author(s):  
Hamza Saleem ◽  
Fatima Farooq ◽  
Muhammad Aurmaghan
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Panel Data ◽  
Income Inequality ◽  
Negative Impact ◽  
Positive Impact ◽  
Development Indicators ◽  
The Relationship ◽  
Positive Effect ◽  
World Development

The major objective of this research is to examine the relationship between poverty, income inequality and economic growth from some selected developing countries. This study uses panel data for the period of 2002-2015. All the data is taken from world development indicators (WDI). To find out the results, we have used Hausman test an econometrics technique for panel data in this research. The results of the study indicate that poverty and income inequality have a negative impact on economic growth on the other hand Gross capital formation, labor force, total population and government consumption and expenditure have a positive impact on economic growth. The result tells us that changes in these variables have a significant and positive effect on the dependent variable. To achieve the goal of economic growth developing countries should reduce poverty and take meaningful steps to overcome the problem of inequality in the society which can be very helpful in achieving the goal of economic growth.

scholarly journals The Relationship between Recruiter Burnout, Work Engagement and Turnover Intention: Evidence from Serbia

2020 ◽  
Vol 31 (2) ◽  
pp. 197-210
Author(s):  
Tatjana Ivanovic ◽  
Sonja Ivancevic ◽  
Milica Maricic
Keyword(s):  
Work Engagement ◽  
Turnover Intention ◽  
Structural Equation ◽  
Negative Impact ◽  
Positive Impact ◽  
Online Questionnaire ◽  
Academic Literature ◽  
Equation Modelling ◽  
High Degree ◽  
The Relationship

Contemporary research on disorders in modern-day work environment marks burnout among employees in different professions as an important disorder with serious consequences. Practice has shown that recruiters are one of the professions frequently facing burnout. The relationship between burnout, work engagement and turnover intention has often been investigated in the literature. However, even though scholars are increasingly interested in these relationships in other professions, there is a growing need for studies evaluating the relationship between the three concepts among human resource (HR) professionals, particularly recruiters. Having this in mind, the aim of this study is to identify, understand and examine the relationship between burnout, engagement and turnover intention of recruiters in Serbia. The data was collected using an online questionnaire within a sample of 100 recruiters in Serbia. Copenhagen Burnout Inventory was used for measuring burnout, UWES-9 for measuring work engagement and TIS-6 for measuring turnover intention. Structural equation modelling (SEM) was used for evaluating the relationships between burnout, turnover intention and work engagement. The results of the research showed that work engagement has a negative impact on burnout and that burnout has a positive impact on turnover intention, while the relationship between work engagement and turnover intention was not confirmed. The correlation analysis confirmed all three examined relationships. The results largely support the findings from the literature for other professions confirming that employees who suffer from a high degree of burnout are more likely to have a turnover intention. Finally, the implications of these results and recommendations for organizations and recruiters themselves to prevent and decrease burnout are discussed. The findings of this study can make a contribution to the specific academic literature on burnout among recruiters and initiate further research on this topic of high interest.

scholarly journals Determinants of Farmers’ Confidence in Agricultural Production Recovery during the Early Phases of the COVID-19 Pandemic in China

Agriculture ◽  
2021 ◽  
Vol 11 (11) ◽  
pp. 1075
Author(s):  
Yanqi Xie ◽  
Apurbo Sarkar ◽  
Md. Shakhawat Hossain ◽  
Ahmed Khairul Hasan ◽  
Xianli Xia
Keyword(s):  
Social Support ◽  
Agricultural Production ◽  
Agricultural Development ◽  
Negative Impact ◽  
Positive Impact ◽  
Probit Model ◽  
Risk Minimization ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Relationship

The COVID-19 pandemic has adversely impacted the agricultural supply chain, export of agricultural products, and overall food security. However, minimal exploration has been attempted of farmers’ confidence in agricultural production recovery after the COVID-19 pandemic. Therefore, this study intends to explore the determinants of farmers’ confidence in agricultural production recovery in China during the early stages of the COVID-19 pandemic. More specifically, we analyzed the relationship between risk expectation and social support on the farmers’ confidence in agricultural production recovery by using the ordered probit model. Cross-sectional survey data were collected from February to March 2020 from 458 farm households in the 7 provinces of China to produce the findings. We found that the risk expectation of farmers had a significant negative impact on farmers’ confidence in agricultural production recovery. Social support seemingly had a significant positive impact on the farmers’ confidence in agricultural production recovery, and could play a supportive role in moderating the relationship between risk expectation and farmers’ confidence in recovery. However, social support alleviates the adverse effect of risk expectation on farmers’ confidence in agricultural production recovery to a certain extent. In addition, there were intergenerational differences in the effects of risk expectation and social support on farmers’ confidence in agricultural production recovery. These results imply that policies establishing the risk early warning mechanisms for agricultural production and strengthening the social support from governments and financial institutions are likely to significantly impact agricultural development in the post-COVID-19 era. The formal and informal risk minimization mechanisms should extend their support to vulnerable sectors such as agribusiness.

scholarly journals Leadership styles and Its Impact on Employee Performance with a mediating effect of Organizational Commitment, An empirical study of NHA, Pakistan.

2020 ◽  
Vol V (III) ◽  
pp. 40-48
Author(s):  
Bushra Alvi ◽  
Aftab Haider ◽  
Tauqeer Ahmed
Keyword(s):  
Organizational Commitment ◽  
Negative Impact ◽  
Positive Impact ◽  
Employee Performance ◽  
Mediating Effect ◽  
Working Environment ◽  
Democratic Leadership ◽  
National Highway ◽  
Autocratic Leadership ◽  
The Relationship

The study was conducted to investigate the relationship between autocratic and democratic leadership on employee performance through the mediation of organizational commitment in National Highway Authority Islamabad head office. The inquiry was conducted in a natural working environment of an organization where respondents are situated/located, that is a filed study. Simple random sampling technique was used to carry out the research using structured questionnaires which were adopted from other researcher's studies. The questionnaires were based on five-point Likert scale measuring autocratic leadership, democratic leadership, Organizational Commitment, and employee performance. 217 questionnaires were distributed among middle-level employees of National Highway Authority out of which all 217 were useable. The data was analyzed using SPSS. The descriptive statistics indicated that autocratic leadership has a negative impact on employee performance but does show the significant effect with that the other variable democratic leadership shows a significant positive impact on employee performance whereas organizational commitment does mediate the relationship between independent variables i-e Autocratic leadership, Democratic leadership and dependent variable i-e Employee Performance. Recommendations to improve employee performance under this study are provided to the organization.

Manfaat Pemisahan Sampah Organik dan Anorganik Melalui Media Buku Ilustrasi Anak

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Sonde Martadireja
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Economic Value ◽  
Disease Clusters ◽  
Visual Communication Design ◽  
Second Stage ◽  
The Social ◽  
Children Health ◽  
Pile Up ◽  
Negative Impacts

<p><em>Garbage was defined as the residue of people's daily activities. In the social environment, to facilitate decomposition, garbage was generally grouped into two simple parts; namely organic garbage and inorganic garbage. </em><em>garbage management was needed to reduce the possibility of positive and negative impacts to the environment. Economic value was grouped into positive impact, while the source of odors and disease clusters were grouped as negative impact. </em><em>In this study, the focus of the problem is on the negative group. Because if garbage is allowed to pile up in one place in community settlements, it will become a source of unpleasant odors so that it can then become an area for germs to develop. </em><em>This condition is an indication that the garbage had not been managed properly and could worsen the surrounding environment. Therefore, proceeded from the scientific visual communication design, then at least hazard information and proper garbage processing method needed to be made. Knowledge of garbage separation to reduce environmental pollution would be better if known or understood since childhood. </em><em>The choice of work form for dissemination of this information was children illustration book. The process of realizing this illustration book work used several stages, the first stage was the process of collecting data about garbage and its processing, then data on the type of book that match the target audience. </em><em>The second stage was the process of making books, in this stage it went through several processes from pre-production to production.</em></p><p><em> </em></p><p><strong><em>Keywords:</em></strong><em> Illustration, Children, Health, Garbage</em><em></em></p>

Manfaat Pemisahan Sampah Organik dan Anorganik Melalui Media Buku Ilustrasi Anak

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Ardani Ari Suseno ◽  
Nabila Ulul Albab ◽  
Sonde Martadireja
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Economic Value ◽  
Disease Clusters ◽  
Visual Communication Design ◽  
Second Stage ◽  
Surrounding Environment ◽  
The Social ◽  
Pile Up ◽  
Negative Impacts

Garbage was defined as the residue of people's daily activities. In the social environment, to facilitate decomposition, garbage was generally grouped into two simple parts; namely organic garbage and inorganic garbage. garbage management was needed to reduce the possibility of positive and negative impacts to the environment. Economic value was grouped into positive impact, while the source of odors and disease clusters were grouped as negative impact. In this study, the focus of the problem is on the negative group. Because if garbage is allowed to pile up in one place in community settlements, it will become a source of unpleasant odors so that it can then become an area for germs to develop. This condition is an indication that the garbage had not been managed properly and could worsen the surrounding environment. Therefore, proceeded from the scientific visual communication design, then at least hazard information and proper garbage processing method needed to be made. Knowledge of garbage separation to reduce environmental pollution would be better if known or understood since childhood. The choice of work form for dissemination of this information was children illustration book. The process of realizing this illustration book work used several stages, the first stage was the process of collecting data about garbage and its processing, then data on the type of book that match the target audience. The second stage was the process of making books, in this stage it went through several processes from pre-production to production.

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