scholarly journals FACTORS AFFECTING STUDENTS’ ACADEMIC PERFORMANCE IN FINANCIAL REPORTING COURSE USING FRAMEWORK-BASED TEACHING APPROACH

2019 ◽  
Vol 15 (3) ◽  
pp. 20-29
Author(s):  
Norilmiah Azis ◽  
Radziah Mahmud ◽  
Rosni Muda
Keyword(s):  
Academic Achievement ◽  
Social Science ◽  
Financial Reporting ◽  
Empirical Studies ◽  
Teaching Approach ◽  
Financial Accounting ◽  
Survey Method ◽  
Factors Affecting ◽  
And Performance ◽  
The Relationship

Students’ performance (academic achievement) is fundamental in producing quality graduates. Many empirical studies are conducted to investigate factors affecting university students’ performance. The focus of this study is to measure the relationship between students and lecturers interaction, lecturers’ characteristics and lecturers’ knowledge and performance in financial reporting course using Framework-based Teaching Approach. The present study prefers a survey method. Questionnaires are used as an instrument in this study and are distributed to students taking Advanced Financial Accounting and Reporting 1 (FAR610) during semester March-July 2017 at Faculty of Accountancy, Universiti Teknologi Mara Puncak Alam, Malaysia. Data were randomly selected dan analyzed using Statistical Package for Social Science (SPSS). Based on the response from 91 students, the results show that only lecturers’ knowledge is positive and significantly related to financial reporting performance. The students and lecturers interaction and lecturers’ characteristics do not relate to the students’ performance in financial reporting course. The result could facilitate lecturers to understand and find new ways that may be applied at the beginning of the course to improve students’ performance.

scholarly journals FACTORS AFFECTING STUDENTS’ ACADEMIC PERFORMANCE IN FINANCIAL REPORTING COURSE USING FRAMEWORK-BASED TEACHING APPROACH

2019 ◽  
Vol 15 (3) ◽  
pp. 142
Author(s):  
Norilmiah Azis ◽  
Radziah Mahmud ◽  
Rosni Muda
Keyword(s):  
Academic Achievement ◽  
Social Science ◽  
Financial Reporting ◽  
Empirical Studies ◽  
Teaching Approach ◽  
Financial Accounting ◽  
Survey Method ◽  
Factors Affecting ◽  
And Performance ◽  
The Relationship

Students’ performance (academic achievement) is fundamental in producing quality graduates. Many empirical studies are conducted to investigate factors affecting university students’ performance. The focus of this study is to measure the relationship between students and lecturers’ interaction, lecturers’ characteristics and lecturers’ knowledge and performance in financial reporting course using Framework-based Teaching Approach. The present study prefers a survey method. Questionnaires were used as instrument in this study and were distributed to students taking Advanced Financial Accounting and Reporting 1 (FAR610) during semester March-July 2017 at the Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam, Malaysia. Data were randomly selected dan analyzed using Statistical Package for Social Science (SPSS). Based on response from 91 students, the results show that only lecturers’ knowledge was positive and significantly related to financial reporting performance. The interaction of students and lecturers, and lecturers’ characteristics do not relate to the students’ performance in financial reporting course. The result will facilitate lecturers to understand and find new ways to be applied at the beginning of the course to improve students’ performance.

The Influence of Teachers’ Emotional Intelligence on Academic Performance With Mediating Effect of Job Satisfaction

2021 ◽  
pp. 002205742110323
Author(s):  
Sonika Singh ◽  
Piar Chand Ryhal
Keyword(s):  
Job Satisfaction ◽  
Academic Achievement ◽  
Emotional Intelligence ◽  
Secondary School ◽  
Secondary School Teachers ◽  
Mediating Effect ◽  
Survey Method ◽  
School Teachers ◽  
Northern India ◽  
The Relationship

This study examined the influence of teachers’ emotional intelligence (EI) on academic achievement and outlined the model with the mediating effect of job satisfaction (JS) between the EI and academic achievement. Survey method was employed to collect the information from 728 secondary school teachers belong to Himachal Pradesh, a state of Northern India, through various statistical tools. The results of the study showed that teachers’ emotional abilities were significantly and positively associated with academic achievement of students and showed R2 61% variance in academic achievement. The relationship between EI and academic achievement of students is partially mediated by JS.

scholarly journals Relationship Between Achievement Goals, Meta-Cognition And Academic Success In Pakistan

2009 ◽  
Vol 6 (5) ◽  
Author(s):  
Muhammad Sarwar ◽  
Muhammad Imran Yousuf ◽  
Shafqat Hussain ◽  
Shumaila Noreen
Keyword(s):  
Academic Achievement ◽  
Academic Success ◽  
Achievement Goals ◽  
Department Of Education ◽  
Performance Goals ◽  
Mastery Goals ◽  
And Performance ◽  
Education Academic ◽  
The University ◽  
The Relationship

The research was the replication of the study done by Coutinho (2006) and it aimed at finding the relationship between achievement goals, meta-cognition and academic success. Achievement goals were further divided into two types: mastery and performance. The participants were 119 students enrolled in M. A. Education, Department of Education at the University of Sargodha. The questionnaire used in the original study, along with Urdu translation, was administered to the participants. The questionnaire consisted of three sections measuring mastery goals, performance goals, and meta-cognition, respectively. The academic achievement record was taken from the Office of Department of Education. Academic achievement was taken as marked and obtained at the Matric, Intermediate, Bachelors, and M.A. levels. It was concluded there is no significant correlation between mastery goals and academic achievement. Similarly, there was no significant correlation between performance goals and academic achievement at Matric, Intermediate and Bachelor levels. However, negative correlation was observed between performance goals and achievement at the masters level. The researchers found no significant relationship between meta-cognition and academic achievement at all levels and there were no significant gender differences in mastery goals, performance goals and meta-cognition.

scholarly journals KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

2017 ◽  
Vol 21 (2) ◽  
pp. 318
Author(s):  
Rachmawati Meita Oktaviani ◽  
Pancawati Hardiningsih ◽  
Ceacilia Srimindari
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Revenue ◽  
Factors Affecting ◽  
Independent Variables ◽  
Tax Revenues ◽  
The Relationship ◽  
Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

scholarly journals The relationship between the academic achievement of computerized tests and traditional tests of Business College students. An empirical study

2021 ◽  
Vol 10 (1) ◽  
pp. 59
Author(s):  
Rania Al Omari
Keyword(s):  
College Students ◽  
Academic Achievement ◽  
Male Students ◽  
Factors Affecting ◽  
Student Gender ◽  
Business College ◽  
Computerized Tests ◽  
University Of Jordan ◽  
The University ◽  
The Relationship

The study aims to investigate the relationship between the academic achievement of computerized tests and traditional pen and paper exams of Business College students at the University of Jordan- Aqaba branch as well as relate differences results to students` gender. The study sample comprised 136 students of a compulsory course at the Business Faculty. A computerized mid-term test was held while the final one was traditional. The results of the two tests were compared where the other general factors affecting students` academic achievement, namely ( the same students, course subject, course subject lecturer) were set. The tests marks were sampled as percentage to the test mark so as to delete the denominator difference of marks where the mid-term mark is out of 30 while the final test is out of 50. The SPSS was used to compare the results of the two tests. Results were related to students gender, whether gender-related differences are found. The study concluded that there is no statistical significant relationship between the academic achievement of computerized tests and traditional ones (paper and pen) held at the Business College in The University of Jordan- Aqaba branch. The results also indicated that the academic achievement differences resulting from computerized tests have to do with the student gender variable in favour of male students.

Intellectual capital and performance

2018 ◽  
Vol 19 (2) ◽  
pp. 407-452 ◽  
Author(s):  
Eugénia Pedro ◽  
João Leitão ◽  
Helena Alves
Keyword(s):  
Intellectual Capital ◽  
Research Question ◽  
Empirical Studies ◽  
Content Type ◽  
Wide Range ◽  
Depth Study ◽  
Global Vision ◽  
Customer Capital ◽  
And Performance ◽  
The Relationship

Purpose The purpose of this paper is to determine the predominant classification of intellectual capital (IC), in terms of components, using the literature of reference on the relationship between IC and performance and considering multi-dimensional analysis axes (MAAs): organisational, regional and national. Design/methodology/approach A systematic literature review (SLR) is presented focussing on empirical studies on IC published in the period 1960-2016. A protocol for action is defined and a research question is raised, gathering data from the databases of: Web of Science, Scopus and Google Scholar. A social network analysis is also provided to determine the type of networks embracing groups, IC individual components and performance type. Findings Of the 777 papers included in the SLR, 189 deal with the relationship between IC and performance. The paper highlights the greater development of empirical studies starting from 2004; the organisational MAA is the most studied. The most frequently used groups of components in studies dealing with IC’s influence on performance corresponds to a triad of human capital; structural (organisational or process) capital; and relational (social or customer) capital, which determine positively the performance of organisations/regions/countries, but their influence is not linear and depends on various factors associated with the context and surrounding environment. Practical implications This study has wide-ranging implications for politicians/governments, managers and academics, providing empirical evidence about the relationships between the components of IC and performance, by MAAs, and a global vision and better understanding of how those IC components have developed and how they are related to performance. Originality/value Due to the high number of references covering a wide range of disciplines and the various dimensions (e.g. organisational, regional and national) that form IC, it becomes fundamental to carry out an SRL and systematise its MAAs to deepen knowledge about what has been discovered/developed in this domain, in terms of empirical studies, in order to situate the topic in a wider theoretical-practical context. The paper is exceptionally wide-ranging, covering the period 1960-2016. It is one of the first clarifying studies on systemisation of the literature on IC, by MAA, and an in-depth study of IC’s impact on the performance of organisations/regions and countries which may serve as a guideline for future studies using the taxonomy proposed.

Corporate governance and performance of medium-sized firms in Nigeria: does sustainability initiative matter?

2020 ◽  
Vol 20 (3) ◽  
pp. 401-427
Author(s):  
Babatunji Samuel Adedeji ◽  
Tze San Ong ◽  
Md Uzir Hossain Uzir ◽  
Abu Bakar Abdul Hamid
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Reporting ◽  
Structural Equation ◽  
Negative Impact ◽  
Positive Impact ◽  
Mediating Effect ◽  
Content Type ◽  
And Performance ◽  
The Relationship

Purpose The non-existence of the corporate governance (CG) concept for practices by non-financial medium-sized firms (MSFs) in Nigeria informed. This study aims to determine whether CG practices influence firms’ performance and whether sustainability initiative (SI) mediates the relationship between CG and MSFs’ performance in Nigeria. Design/methodology/approach A total of 300 firms were selected on convenience sampling basis from South Western Nigeria using a structured questionnaire. The authors used Statistical Package for Social Sciences for exploratory data analysis and hypotheses were tested using covariance-based structural equation modelling. Findings The results show that CG has a significant positive effect on performance [financial performance (FNP) and non-financial performance (NFP)] and SI. SI has a mixed impact on performance, e.g. a significant positive impact on NFP but insignificant negative impact on FNP. Similarly, SI has a combined mediating effect in the relationship between CG and performance, e.g. fully mediates CG → NFP and does not mediate CG → FNP. Firms are to invest in social and environmental initiatives substantially. CG codes will complement the International Financial Reporting Standards for MSFs. Research limitations/implications This study supports the assumptions of theories (institutional, stakeholder and agency) as the basis for the usage of multiple approaches to determine the outcome of hypotheses, especially in developing climes. Practical implications The study contributes to CG and performance literature by examining the mediating effects of SI. The paper also shows the necessity to emphasise NFP aspect. Policymakers should evolve CG codes to encourage stakeholders to believe more in the corporate existence of MSFs for strengthening capital-base and quality personnel engagement. Originality/value To the best of the authors’ knowledge, this is one of the first empirical attempts showing the evidence on the relationship between CG and NFP in Nigeria.

scholarly journals PENGARUH PEMAHAMAN MANAJER TENTANG STANDAR AKUNTANSI KEUANGAN SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI ACEH

2017 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Suazhari Suazhari
Keyword(s):  
Social Science ◽  
Human Resources ◽  
Financial Reporting ◽  
Supervisory Board ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Purposive Sampling

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.

scholarly journals HUBUNGAN PEMANFAATAN BUKU TEKS DAN LINGKUNGAN SEKOLAH DENGAN HASIL BELAJAR IPS

Akademika ◽  
2019 ◽  
Vol 8 (02) ◽  
pp. 195-216
Author(s):  
Rahmat Guret ◽  
M. Fahri Yasin
Keyword(s):  
Social Sciences ◽  
Social Science ◽  
Learning Outcomes ◽  
Significant Relationship ◽  
School Environment ◽  
Statistical Tests ◽  
Choice Test ◽  
Survey Method ◽  
Reliability Calculation ◽  
The Relationship

Abstract : This study aims to examine whether or not there is a meaningful relationship between textbooks and the school environment with the results of learning social science both one by one and together. This research was conducted at the junior high school (SMP) which is located in the Bekasi City environment. The time of implementation this research is carried out from November to February 2019. For the independent variables, namely the use of textbooks and the school environment, the data was collected using questioner. The measuring instrument uses a likert scale, while the final variable is the result of learning social science  whose instruments use a multiple choice test. The research method used to explain the relationship between the research variables is the survey method. Testing the validity of the textbook  and school environment using the product moment formula and the reliability calculation using the Alpha formula of Social Sciences using the biserial point correlation formula and reliability calculation using the KR-20 formula. Data analysis techniques using statistical tests in the form of correlation and simple linear regression and multiple correlations and regression. Hypothesis testing is carried out at a significant level.This research produces three main conclusions, namely:(1) There is a positive and significant relationship between the use of textbooks and learning outcomes of Social Sciences (IPS). (2) There is a positive and significant relationship between the school environment and the learning outcomes of Social Sciences (IPS). (3) There is a positive and significant relationship between the relationship between the use of textbooks and the school environment together with the learning outcomes of Social Sciences (IPS).    

scholarly journals Relationship between Company's Intellectual Capital and Performance

Economics ◽  
2015 ◽  
pp. 728-746 ◽  
Author(s):  
Karam Pal Narwal ◽  
Sushila Soriya
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Intellectual Capital ◽  
Value Added ◽  
Regression Equation ◽  
Information Technology Industry ◽  
Technology Industry ◽  
Time Period ◽  
And Performance ◽  
The Relationship

This chapter examines the relationship between Financial Reporting of Intellectual Capital and Company's Performances in Indian Information Technology Industry. The sample consisted of 60 companies listed on NSE for a time period of 1999-00 to 2008-09. Value-Added Intellectual Coefficient (VAICTM) method developed by Pulic (1998) was used for the analysis of the data. The chapter uses VAICTM model and regression equation for the evaluation of intellectual capital and their relationship with productivity, profitability, and market valuation of the companies. The result of the chapter supports the hypothesis that profitability of the company can be explained by the intellectual capital. However, there is no significant association of intellectual capital with productivity and market capitalization of the companies for the selected time period of year 1999-00 to 2008-09.

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