scholarly journals Accrual Accounting Practice and Financial Performance in Local Governments of Cameroon

2021 ◽  
Vol 17 (23) ◽  
pp. 269
Author(s):  
Awasom Susana Yene Chimy ◽  
Fossung Micheal Forzeh
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Local Governments ◽  
Quantitative Research ◽  
Accrual Accounting ◽  
Qualitative And Quantitative ◽  
City Councils ◽  
Accounting Practice ◽  
Significant Performance ◽  
The Relationship

This paper focuses on assessing the relationship between accrual accounting practice and financial performance in local governments in Cameroon. Using accountability and efficiency as performance proxies, the study employs a mix of qualitative and quantitative research approaches with a triangulate method of data collection. In a population of 374 councils, 50 councils were sampled and clustered according to their statutory council categories. Both descriptive and inferential statistics were used with a multiple regression analysis on panel data to test the relationship between accrual accounting practice and financial performance within council categories. The findings revealed that about 77% of councils (predominantly rural councils) practicing mild accrual accounting scored a higher financial performance. Meanwhile, 23% of councils (mostly city councils) practicing a moderate and sometimes strong accrual accounting had a lower financial performance. The pooled regression analysis showed a 13 % insignificant but positive correlation between financial performance and accrual accounting practice. These findings where then backed up with inferences drawn from interviews, discussions as well as content study of accounting books. It revealed that councils have the latitude to navigate from mild, moderate, and strong accrual accounting practice as the need arose. Accrual accounting practice should be sequenced in ways that councils can focus on mild accrual accounting practice, and it should move to a higher level of moderate and full accrual accounting only when they can afford the expertise and infrastructural resources needed to yield a significant performance result.

scholarly journals PERAN DEWAN WANITA PADA PENGUNGKAPAN ANTI PENYUAPAN DAN KINERJA KEUANGAN DI PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI

2021 ◽  
Vol 8 (1) ◽  
pp. 45
Author(s):  
Yani Zulvina
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Mining Sector ◽  
Analysis Techniques ◽  
Observation Units ◽  
The Relationship

<p><em>This study aimed to examine the effect of Anti-Bribery Disclosure on Financial Performance and</em><em> also</em><em> to examine the role of the Women </em><em>Board</em><em> on Anti-Bribery Disclosure and Financial Performance where the Women</em><em> Board</em><em> </em><em>i</em><em>s a moderating variable. This research </em><em>was</em><em> a quantitative research using 101 observation units from Mining Sector Companies listed on the Indonesia Stock Exchange during 2017-2019. This study use</em><em>d </em><em>regression analysis techniques that </em><em>were</em><em> processed using the STATA </em><em>version 14 </em><em>application. The results showed that the Anti-Bribery Disclosure had no significant effect on financial performance as measured by ROA. The results also show</em><em>ed</em><em> that the Women</em><em> Board </em><em>does not significantly moderate the relationship between Anti-Bribery Disclosure and Financial Performance. This research contributes to an increase in the assessment of company management that focuses on the gender of the company board and its role in achieving integrity and transparency of corporate activities in order to improve corporate sustainability.</em><em></em></p>

HC and financial performance with two HRM strategies

2017 ◽  
Vol 66 (4) ◽  
pp. 459-478 ◽  
Author(s):  
Nopadol Rompho
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Financial Performance ◽  
Lead Time ◽  
Design Methodology ◽  
Strategy Choice ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between levels of human capital and financial performance of firms that use two distinct human resource management (HRM) strategies. Design/methodology/approach A survey of 128 HRM managers was conducted to assess differences in human capital between firms using different HRM strategies. A multiple regression analysis was used to investigate the relationship between firms’ human capital and financial performance. Findings The results show that companies employing a make-organic strategy have a higher level of human capital than companies employing a buy-bureaucratic strategy. There was no relationship between the level of human capital and long term financial performance of firms with both make-organic and buy-bureaucratic strategies. Research limitations/implications This research contributes toward understanding the effect of HRM strategy and facilitates an optimal strategy choice depending on the organization. However, this study did not consider the lead time between changes in human capital and the effect on financial performance. Practical implications The research encourages firm managers to understand the value of human capital, preparing them for changes in the future. Originality/value This study is among the first to investigate the relationship between human capital and financial performance considering different HRM strategies.

scholarly journals The Relation between Sustainable Innovation Strategy and Financial Performance Mediated By Environmental Performance

2015 ◽  
Vol 9 (2) ◽  
pp. 146
Author(s):  
Hariyati Hariyati ◽  
Bambang Tjahjadi
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Quantitative Research ◽  
Innovation Strategy ◽  
Business Unit ◽  
Unit Of Analysis ◽  
Sustainable Innovation ◽  
Manufacturing Company ◽  
Relationship Of ◽  
The Relationship

This study aims to examine the relationship of sustainable innovation strategy and financial performance through the mediation environmental performance. The hypothesis in this study is sustainable innovation strategy affect the financial performance which is mediated by environmental performance. This study is quantitative research in the explanatory level. The population of this study is all the manufacturer companies in East Java. The data is collected through questionnaire. The unit of analysis is a business unit. The respondent of this study is the manager of a business unit manufacturing company in East Java. The results showed that the environmental performance mediates partially the relation between sustainable innovation strategy and financial performance.<br /><br />

Werkelijkheid, waarneming en rapportage

KWALON ◽  
2014 ◽  
Vol 19 (2) ◽  
Author(s):  
Harrie Jansen
Keyword(s):  
Empirical Research ◽  
Quantitative Research ◽  
Daily Life ◽  
Qualitative And Quantitative ◽  
Crucial Problem ◽  
The Relationship

Reality, observation and reporting. The epistemology of qualitative and quantitative research Reality, observation and reporting. The epistemology of qualitative and quantitative research In recurring debates on philosophical presuppositions, the opposition of qualitative versus quantitative research is often mixed up with other oppositions like positivism versus humanism. Restriction to empirical research may help to clear the debate. With that restriction, qualitative and quantitative research do not differ in their philosophical presuppositions. All empirical research presupposes (1) a reality apart from our senses, (2) the ability of humans to observe reality, (3) the ability to report observations to others, and (4) the ability to test the validity of reports. These presuppositions are necessary and self-evident in daily life, but cannot be proven. One crucial problem is the relationship between reality and language in communicating facts (empirical observations).

scholarly journals Corporate Social Responsibility: Motives and Financial Performance

2020 ◽  
Vol 8 (4) ◽  
pp. 76
Author(s):  
Muhannad Atmeh ◽  
Mohammad Shaban ◽  
Malek Alsharairi
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Financial Performance ◽  
Financial Services ◽  
Primary Data ◽  
Pharmaceutical Technology ◽  
Long Time ◽  
Corporate Social ◽  
First Time ◽  
The Relationship

The relationship between companies and society has been questioned for a long time. However, the effect of the motives behind CSR regarding the companies’ actual engagement with CSR has received little attention, especially in emerging markets. This paper tackles this issue for the first time using a sample of Jordanian companies. We explore the effect of two types of motives on the level of engagement in CSR: extrinsic motive (financial) and intrinsic motives (ethical and altruistic). The relationship between the company’s actual financial performance and CSR is also investigated. Primary data were collected using a questionnaire, distributed to Jordanian company’s managers in five sectors: pharmaceutical, technology and telecommunication, construction, farming, and financial services. Multiple regression analysis was conducted to depict the relationships. Results show that the intrinsic motives have a significant effect on CSR, while the extrinsic motive has none. When intrinsic motives were tested separately, results showed that the ethical motive had a significant effect, while the altruistic had no effect. In both cases, CSR was shown to be more significantly driven by the company’s financial performance. Different stakeholders such as policymakers, entrepreneurs, researchers, and investors may use the results of this study to increase companies’ involvement in CSR.

The Relationship between HR Expenditure and Firm's Performance: Case of S&P BSE SENSEX 30 Companies

2017 ◽  
Vol 9 (3) ◽  
pp. 59
Author(s):  
Gaurav Talan ◽  
Kanchan Sehrawat ◽  
Gagan Deep Sharma
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Management Practices ◽  
Business Environment ◽  
Regression Analyses ◽  
Hr Management ◽  
Indian Company ◽  
The Relationship ◽  
Positive Effect

<p>In today’s dynamic business environment, for companies to exist, they must continuously look for areas for improvement and gain competitive advantage. It therefore becomes quintessential for companies to know which factors can have a positive effect on the company’s performance. The purpose of this article is thus to explore if there a relationship between the HR expenses of an Indian company and its financial performance and is this impact positive enough to motivate these companies to augment such efforts in improving the HR management practices. For, this purpose, data on expenditure on human resource and profit after tax (PAT) for BSE- SENSEX 30 companies was extracted for the period of10 years. In order to test the hypothesis of this study, correlation and regression analyses were performed. Results of correlation revealed that HR expenditures are positively related to Firms performance. The findings from regression analysis revealed that HR expenditure have statistically significant effect on a firm’s financial performance.</p>

scholarly journals Analisis PAD dan Dana Perimbangan Terhadap Kinerja Keuangan Pemda Se-Jawa Barat

2018 ◽  
Vol 3 (1) ◽  
pp. 80
Author(s):  
PUTRI PUSPITA_AYU
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Multiple Regression ◽  
Linear Regression Analysis ◽  
Independent Variables ◽  
Equalization Fund ◽  
The Relationship ◽  
The City

The research is to find out and analyze the contribution of Original income Equalization Funds against the region and the financial performance of local Government Counties and the city of se-West Java province. Hypothesis testing in this study using multiple regression analysis (Multiple Regression) on the grounds that its independent variable more than one. This analysis is used to determine the relationship between financial performance areas with independent variables (the original Revenue Equalization Fund and regional). To know the influence between independent variables with the performance levels of local government then performed testing of hypothesis testing research on the variables with the determination coefficient and t-test. Linear regression analysis of the barganda equation KKPD = 1.452 + 0, 561PAD – 0, 171DP + e. Whereas determinasinya coefficients (R2) of 25.3%. based on the research results obtained the conclusion that Equalization Fund of PAD effect partially against the financial performance of local government.

scholarly journals Hubungan Karakteristik Responden, Daya Beli dan Asal Suku Bangsa dengan Pola Asuh dalam Pemberian Makanan Pendamping Air Susu (MPASI) pada Bayi Usia 0-12 Bulan di Kota Jambi

2020 ◽  
Vol 20 (2) ◽  
pp. 666
Author(s):  
Reni Mitra Sari ◽  
Nur Alam Fajar ◽  
Zulkarnai Zulkarnain
Keyword(s):  
Ethnic Groups ◽  
Mixed Method ◽  
Research Method ◽  
Quantitative Research ◽  
Observational Research ◽  
Purchasing Power ◽  
Mixed Method Research ◽  
Qualitative And Quantitative ◽  
The People ◽  
The Relationship

This research aims to analyze the relationship characteristic of respondents, purchasing power and the origin of ethnic groups with the foster pattern in the feeding of milk escort food (MPASI) in infants aged 0-12 months in Jambi city. This research using methods is an observational research with a mixed method research method between qualitative and quantitative research. This research was conducted in several tribes in Jambi city, such as the people of Origin Jambi as the result of the research is characteristic of respondents who have a last education low of 38 people (39.6%), knowledge of MPASI less well as 66 people (68.8%), customs habits (MPASI) less good as many as 45 people (46.9%), not working as much as 77 people ( And the foster pattern of poor MPASI as much as 50 people (52.1%).

scholarly journals Relationship between Madrasah Head Leadership and Teacher Performance

2021 ◽  
Vol 4 (4) ◽  
pp. 155-161
Author(s):  
Islahuddin Islahuddin ◽  
Wildan Wildan ◽  
Baehaqi Baehaqi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Significant Relationship ◽  
Quantitative Research ◽  
Teacher Performance ◽  
Survey Methods ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The Relationship ◽  
Simple Regression

The purpose of this study is to find out the relationship between the leadership of the head of Madrasah Ibtidaiyah and the performance of Madrasah teachers in Lingsar District of West Lombok Regency in 2021. This research is quantitative research using survey methods. The population in this study is all teachers in madrasah-Ibtidaiyah in Lingsar district of West Lombok Regency which amounted to 102 teachers. This research sample amounted to 50 teachers spread across Ibtidaiyah madrassa of Lingsar District of West Lombok Regency. The data analysis technique used in this study is regression analysis, both simple regression and double regression. The results showed that there was a positive and significant relationship between the leadership of the head of Madrasah Ibtidaiyah and the performance of Madrasah Ibtidaiyah teachers in Kacamatan Lingsar West Lombok Regency with a contribution of 57%.

scholarly journals The role of ISR disclosure as moderator the relationship between profitability and leverage towards corporate value

2019 ◽  
Vol 1 (2) ◽  
pp. 58-66
Author(s):  
Reni Susanti ◽  
Imanda Firmantyas Putri Pertiwi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Secondary Data ◽  
Corporate Value ◽  
Purposive Sampling ◽  
The Relationship

The purpose of this research is to find out the role of ISR disclosure as a moderator of the relationship between profitability and leverage on firm value in companies listed in JII for the 2014-2018 period. This research uses quantitative research using Moderated Regression Analysis (MRA). This study uses secondary data in the form of panel data on companies registered in JII for the 2014-2018 period. The populations in this study are all companies registered in JII during the 2014-2018 period. The sampling method is carried out by purposive sampling by using several criteria to obtain 15 companies used as research samples. The results of this study indicate that profitability and leverage affect the value of the company. The results of the Moderated Regression Analysis (MRA) analysis show that disclosure of the ISR is able to moderate the relationship between profitability and firm value but towards the negative. However, ISR disclosure is not able to moderate the relationship between leverage and firm value.

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