scholarly journals Factors Affecting the Internet Financial Reporting (IFR) at Manufacturing Industry in Indonesia

2017 ◽  
Author(s):  
Ellen Marlim ◽  
Rosinta Ria Panggabean
2012 ◽  
Vol 3 (1) ◽  
pp. 286
Author(s):  
Gatot Soepriyanto ◽  
Dustinova Dustinova

The study aims to investigate the factors affecting companies to disclose financial statement information through internet (internet financial reporting). Assessment of the disclosure uses 29 criteria as used by Abdelsalam et al (2007). The method of testing hypotheses in this study is the linear regression method by comparing the extensive disclosure of financial statements on the internet as the dependent variable and type of industry, firm size, profitability, leverage levels and types of auditors as independent variables. Through the observation 69 listed companies in the KOMPAS100 directory, the study concluded that 59.17% of companies meet the criteria for such disclosure made by Abdelsalam et al (2007). Consistent with some previous studies, factors that play an important role on the level of disclosure is the company's size and corporate profitabilty.


2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting


2020 ◽  
Author(s):  
Ashis Acharya ◽  
Nabaraj Poudyal ◽  
Ganesh Lamichhane ◽  
Babita Aryal ◽  
Bibek Raj Bhattarai ◽  
...  

The COVID-19 global pandemic has affected all aspects of human life, with education, not an exception. In an attempt to stop the SARS-CoV-2 spreading like wildfire, the Government of Nepal has implemented nationwide lockdowns since March 24, 2020, that have enforced schools and universities to shut down. As a consequence, more than four hundred thousand students of various levels in higher education institutions (HEIs) are in a dilemma about restoring the situation. Several HEIs, nationwide, have leaped forward from the traditional concept of learning—limited within the boundary of the classroom—to choosing digital platforms as an alternative means of teaching because of the pandemic. For this research, the descriptive and inferential analysis was carried out to investigate the effects and challenges of learning via digital platforms during this pandemic. Data were collected from students and faculty at various levels of higher education and analyzed statistically with different factors using t-test and ANOVA, and variables were found to be approximately normally distributed. The study revealed that 70% of the respondents had access to the Internet, but 36% of the Internet accessed did not continue online classes due to unexpected disturbance in Internet and electrical connectivity. Likewise, 65% of students did not feel comfortable with online classes, and among attendees of online classes, 78% of students want to meet the instructor for a better understanding of course matters. According to the analytic hierarchy process (AHP) model, three factors, such as institutional policy, internet access, and poverty, are found to be significant factors affecting the online higher education systems in Nepal. On the brighter side, this outbreak has brought ample opportunities to reform the conventional teaching-learning paradigm in Nepal.


Work ◽  
2021 ◽  
pp. 1-11
Author(s):  
Duan Pingli ◽  
Bala Anand Muthu ◽  
Seifedine Nimer Kadry

BACKGROUND: The manufacturing industry undergoes a new age, with significant changes taking place on several fronts. Companies devoted to digital transformation take their future plants inspired by the Internet of Things (IoT). The IoT is a worldwide network of interrelated physical devices, which is an essential component of the internet, including sensors, actuators, smart apps, computers, mechanical machines, and people. The effective allocation of the computing resources and the carrier is critical in the industrial internet of Things (IIoT) for smart production systems. Indeed, the existing assignment method in the smart production system cannot guarantee that resources meet the inherently complex and volatile requirements of the user are timely. Many research results on resource allocations in auction formats which have been implemented to consider the demand and real-time supply for smart development resources, but safety privacy and trust estimation issues related to these outcomes are not actively discussed. OBJECTIVES: The paper proposes a Hierarchical Trustful Resource Assignment (HTRA) and Trust Computing Algorithm (TCA) based on Vickrey Clarke-Groves (VGCs) in the computer carriers necessary resources to communicate wirelessly among IIoT devices and gateways, and the allocation of CPU resources for processing information at the CPC. RESULTS: Finally, experimental findings demonstrate that when the IIoT equipment and gateways are valid, the utilities of each participant are improved. CONCLUSION: This is an easy and powerful method to guarantee that intelligent manufacturing components genuinely work for their purposes, which want to integrate each element into a system without interactions with each other.


1998 ◽  
Vol 6 (1) ◽  
pp. 21-25 ◽  
Author(s):  
Roger Hussey ◽  
James Gulliford

Author(s):  
Raj Veeramani ◽  
Narayanan Viswanathan ◽  
Shailesh M. Joshi

Abstract New approaches for decision making are emerging to support the use of the Internet for supply-web interactions in the manufacturing industry. In this paper, we discuss one such paradigm, namely similarity-based decision support. It recognizes that knowledge of similar experiences can support rapid and effective decision making in various forms of supply-web interactions. We illustrate this approach using two prototype systems, WebScout (an agent-based system for customer–supplier matchmaking in the job-shop machining industry context) and TOME (Treasury of Manufacturing Experiences — an Intranet application to aid manufacturability assessment in foundries).


Author(s):  
Andalia Andalia ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh

Objective - This study aims to examine and analyze the effect of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial reporting with independent commissioners as the moderating variable. Methodology/Technique - The object of this research is all companies listed on the Indonesian Stock Exchange during 2019. The research sample was obtained through purposive sampling method and resulted in 215 companies. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). Findings - The results show that pressure, opportunity, rationalization, ability and arrogance had a significant effect on fraudulent financial reporting. The results of the moderation regression analysis show that independent commissioners moderate the effect of pressure and arrogance on fraudulent financial reporting. Meanwhile, independent commissioners did not moderate opportunities, rationalization, and capacity for fraudulent financial reporting. Novelty - This research contributes to the pentagon fraud theory, which proves that the elements contained in this theory can be used as a basis for analyzing fraud committed by companies, and contributing to the company so that the company's internal control is improved and the presence of an independent board of commissioners is not only a fulfillment of the company's internal control. regulations made by the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)


2021 ◽  
Author(s):  
Meiryani Meiryani ◽  
Erick Fernando ◽  
Titik Indrawati ◽  
Erna Bernadetta S. sitanggan ◽  
Clarissa Nathania Suprijanto

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