scholarly journals Impact of external factors on quality financial reporting: The case of Vietnam

2016 ◽  
Vol 19 (1) ◽  
pp. 61-70
Author(s):  
Thuan Quoc Pham ◽  
Dao Xuan La
Keyword(s):  
Financial Reporting ◽  
External Factors ◽  
Internal Factors ◽  
Factors Affecting ◽  
Two Factors ◽  
Accounting Software ◽  
Major Factors ◽  
Pressure Factor ◽  
Independent Audit

The objective of this study is to identify the major factors that impact on the quality of financial reporting and to suggest model of the factors affecting on the quality of financial reporting for Vietnamese enterprises . There are two factors group affecting on the quality of financial reporting: internal factors and external factors, this study is limited to the scope of the external factors. By using case studies, analytical results indicate that Tax Pressure factor has the greatest impact on the quality of financial reporting, the remaning factors include: Listed Securities, Accounting Software and Independent Audit. Two factors, Politics and Regulatory Environment have limited impact on the quality financial reporting.

scholarly journals STUDI KASUS FAKTOR-FAKTOR YANG MEMPENGARUHI HASIL BELAJAR MATEMATIKA DI SD NEGERI 01 NANGA MERAKAI

2021 ◽  
Vol 4 (1) ◽  
pp. 60-64
Author(s):  
Dwi Cahyadi Wibowo ◽  
Lhadyza Ocberti ◽  
Adriana Gandasari
Keyword(s):  
Data Collection ◽  
Learning Outcomes ◽  
Mathematics Learning ◽  
Case Study Research ◽  
External Factors ◽  
Internal Factors ◽  
Factors Affecting ◽  
Two Factors ◽  
Collection Data ◽  
Qualitative Descriptive

The purpose of this research is to describe the factors that affect mathematics learning outcomes in class V SD Negeri 01 Nanga Merakai Academic Year 2019/2020. This research uses qualitative research methods with a qualitative descriptive approach with a case study research form.  The research sample consisted of 16 student of class 5th at public elementary school 01 Nanga Merakai. Data collection tools in the form of interview guidelines, questionnaires and documentation studies. Data analysis through several stages of data collection, data persentation, data reduction and conclusion drawing. The results showed that (1) Inhibiting factors affecting mathematics learning outcomes were divided into two factors, namely internal factors and external factors. (2)  Supporting factors for mathematics learning outcomes, the research results are divided into two, namely internal factors and external factors.

scholarly journals ANALYSIS OF INTERNAL AND EXTERNAL FACTORS AFFECTING STUDENTS LEARNING OUTPUT CASE STUDY D3 ACCOUNTING, PAMULANG UNIVERSITY, 2019/2020 ACADEMIC YEAR

2021 ◽  
Vol 9 (2) ◽  
pp. 158
Author(s):  
Yulyanah Yulyanah ◽  
Husnul Khotimah
Keyword(s):  
Sampling Technique ◽  
External Factors ◽  
Accounting Students ◽  
Internal Factors ◽  
Factors Affecting ◽  
School Year ◽  
Two Factors ◽  
Questionnaire Method ◽  
Internal And External Factors ◽  
Academic Year

The purpose of this study was to determine the internal and external factors in the learning output of D III Accounting students, and what factors have the greatest influence on the output of D III Accounting students at Pamulang University in the 2019/2020 academic year. The research method used is descriptive quantitative, with a sampling technique with a purposive sampling method. The sample in this study were students of D III accounting for the 2019/2020 school year. as many as 63 respondents. The data research technique used was a questionnaire method, with a 1-4 Likert scale measurement. The results of research that have been conducted by researchers from the internal factors that affect the learning output are those related to aspects of interest, motivation and physical health and external factors are the environment and infrastructure. The results of these two factors have moderate criteria with the method (Three-box Method), which means that these two factors have an influence on the output / learning outcomes of D3 Accounting students at Pamulang University.  

scholarly journals Analysis of Factors Affecting the Quality of the Annual Development Plan of Aceh Tamiang Regency

2021 ◽  
Vol 8 (5) ◽  
pp. 458-466
Author(s):  
Yohny Anwar ◽  
Ismayani .
Keyword(s):  
Development Planning ◽  
External Factors ◽  
Development Plan ◽  
Coefficient Of Determination ◽  
Internal Factors ◽  
Factors Affecting ◽  
Development Plans ◽  
Mathematical Equations ◽  
Internal And External Factors

This study aims to find out and analyze the influence of internal and external factors on the quality of the annual development plan of the region in Aceh Tamiang Regency partially and simultaneously. The sample of this study is that all employees in the office of Regional Development Planning, Research and Development Agency (BAPPEDA) Aceh Tamiang district numbered 30 people. The results of the study obtained mathematical equations that are Y = 9.468 + 0.262 X1 + 0.215 X2. The correlation coefficient value (R) of 0.673 means a strong and positive relationship and significant (real) between internal and external factors with the quality of the regional annual development plan in Aceh Tamiang Regency. The coefficient of determination (R2) of 0.453 or 45.3% indicates that 45.3% of the quality of the regional annual development plan in Aceh Tamiang Regency is influenced by internal and external factors. The remaining 54.7% was influenced by other factors. T test results for internal factors t calculated > t table value of 2,277 > 2.05183 and significant in  = 0.05 obtained figures of 0.031 < 0.05 means internal factors significantly affect the quality of the regional annual development plan in Aceh Tamiang District, which is the contribution of the variable of 0.262. External factors have a t count value of > t table and a significant t that is far from the significant value of tolerance of 5% which is 2,155 > 2.05183 and significant 0.040 < 0.05 and the contribution of these factors is the amount of the regression value with the number 0.215. F is worth 3.35. The calculated F value is above F table which is 11,160 > 3.35 and also the significant F value is 0.000 < 0.005. So that from the results of the F test can be analyzed that internal and external factors together the two free variables have a significant and significant / tangible effect on the quality of the annual development plan of the region in Aceh Tamiang District. Thus, the hypothesis that reads internal and external factors simultaneously affects the quality of the annual development plan of Aceh Tamiang District can be accepted and theoretically proven. Keywords: Internal Factors, External Factors, Quality of Regional Annual Development Plans.

scholarly journals Students’ Speaking Problem at the Fourth Semester of English Study Program in Sembilanbelas November Kolaka

2020 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Netty Huzniati Andas
Keyword(s):  
Mother Tongue ◽  
Sampling Technique ◽  
External Factors ◽  
Study Program ◽  
Internal Factors ◽  
Factors Affecting ◽  
Class A ◽  
Two Factors ◽  
Internal And External Factors

ABSTRACTThe objectives of this research were to find out the students’ speaking problemsat the fourth semester of English Study Program in Sembilanbelas November University and factors affecting them. This research employed case study with qualitative approach. There were 26 participants at class A of the fourth semester in English Study Program. Those participants were selected through purposive sampling technique. To gain the data interview, observation sheet, and students’ transcript report were used. The result showed that there were four problems that were experienced  by students at the class A fourth semester first was inhibition, when speaking the students tend to be worried about making mistake, getting criticism from others, and shyness. The second was lack of ideas; the students tend to be silent participants in speaking due to lack of vocabulary and grammar. The third was low or uneven participation in speaking. Here, only few students participate the speaking activities while other remaining silent. And the last was students got difficulty to speak because of the influencing of mother-tongue use. There were two factors affecting the students’ speaking ability such as internal and external factors.  The internal factors here the students have low motivation in speaking while the external factors were the students’ condition in the classroom  

ANALISIS PENGARUH ERUBAHAN TINGKAT SUKU BUNGA SBI DAN PERUBAHAN KURS US$ TERHADAP HARGA PASAR SAHAM SEMEN GRESIK, TBK PERIODE JANUARI 2002 – DESEMBER 2006

2017 ◽  
Vol 4 (1) ◽  
Author(s):  
Oktafalia Marisa ◽  
Maya Syafriana
Keyword(s):  
Monetary Policy ◽  
Exchange Rate ◽  
Cash Flow ◽  
Stock Price ◽  
External Factors ◽  
Investment Climate ◽  
Internal Factors ◽  
Price Fluctuation ◽  
Two Factors ◽  
Investment Behaviour

<p class="Pendahuluan">Investment climate has begun to rise since a few years ago. Stock price fluctuations keep stable and move to the positive position. Stock price fluctuation affected by two factors, internal factors and external factors. Internal factors consist of company’s cash flow, dividend and investment behaviour. External factors consist of monetary policy, exchange rate, interest volatility, globalization, companies’ competition, and technology. This research, try to find out the effects of SBI rate and exchanged rate (USD/Rp) to PT. Semen Gresik’s stock price.</p><p class="Pendahuluan"> </p><p class="Pendahuluan">Keywords : Investment, stock price, SBI’s rate, and Exchanged rate.</p>

STRATEGI MENINGKATKAN LOYALITAS KONSUMEN MAKANAN KHAS KOTA CURUP KABUPATEN REJANG LEBONG

2019 ◽  
Author(s):  
Onsardi Onsardi
Keyword(s):  
Swot Analysis ◽  
Raw Materials ◽  
External Factors ◽  
Consumer Loyalty ◽  
Internal Factors ◽  
The Public ◽  
Typical Food ◽  
Internal And External Factors

The title of this study is the Strategy of Increasing Consumer Food Loyalty in CurupCity, Rejang Lebong Regency (Case Study in "Henvian" Typical Food Industry). Thisresearch is based on the importance of strategies in increasing business and consumerloyalty to products sold.Strategies to increase business and consumer loyalty can bedone with a SWOT analysis. Place of this research is the "Henvian" shop that sellstypical Rejang lebong food. The method used in this study is descriptive qualitative.Informants in this study were people who were considered to know for certain about theHENVIAN Specialty Food Store in Curup City, Rejang Lebong Regency. The dataanalysis technique used in this study is a SWOT analysis to determine the strengths,weaknesses, opportunities and threats in a typical Rejang Lebong food business.By using SWOT analysis techniques that consist of strengths (weakness), weaknesses(weakness), opportunities (opportnity) and threats (threath). The results of this studycan be concluded that the internal factors that are the strength of the marketing strategyare the quality of the product that is good at a price affordable to the public andtourists, service that is friendly and responsive to consumer needs, as well astechnological advancements that facilitate the promotion of business. Internal factorsthat are a weakness are often lack of stock, there are some products that do not meet thestandard packaging, the product shelf life is short, employees do not use uniforms.External factors that become opportunities are a fairly high economic community,abundant raw materials while external factors that are a threat are the manycompetitors, an unstable economy, the price of basic needs increases. Based on theresults of the SWOT analysis of internal and external factors, the strategy used is toimprove product quality by improving the appearance of packaging and quality ofcontent and quality of service by providing uniforms to employees and providingstandards of service to consumers. .Keywords: Strategy, Consumer Loyalty, SWOT

U.S.-Listed Foreign Companies' Choice of a U.S.-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

2015 ◽  
Vol 29 (3) ◽  
pp. 631-666 ◽  
Author(s):  
Sharad C. Asthana ◽  
K. K. Raman ◽  
Hongkang Xu
Keyword(s):  
Financial Reporting ◽  
Home Country ◽  
Earnings Quality ◽  
Audit Fees ◽  
Foreign Companies ◽  
Two Factors ◽  
Just Price ◽  
Reporting Environment ◽  
The U.S

SYNOPSIS We examine why U.S.-listed foreign companies choose to have a U.S.-based (rather than home country-based) Big N firm as their principal auditor for SEC reporting purposes and the effects of that choice for audit fees and earnings quality. We find that the likelihood of the Big N principal auditor being U.S.-based is decreasing in client size and the level of investor protection in the home country, and increasing in the proportion of income earned outside the home country. We also find compelling evidence that U.S.-based Big N auditors are associated with higher-quality earnings (albeit for a higher fee), despite two factors—the greater distance between the U.S.-based (vis-à-vis home country-based) Big N auditor and the client, and the likelihood that much of the audit work is done outside the U.S.—which potentially could lower the earnings quality of the U.S.-listed foreign client when the Big N principal auditor is U.S.-based. Overall, our study suggests that the higher fees associated with a U.S.-based Big N principal auditor is not just price protection; rather, U.S.-based Big N principal auditors are also improving the financial reporting environment by reporting higher-quality audited earnings for their U.S.-listed foreign clients. JEL Classifications: L11; L15; M42.

METHODOLOGY FOR CHOOSING THE ORGANIZATIONAL STRUCTURE OF ENTERPRISE MANAGEMENT

2020 ◽  
Vol 10 (9) ◽  
pp. 2003-2012
Author(s):  
O.V. Karpets ◽  
◽  
A.V. Sinitsyn ◽  
A.V. Firsova ◽  
◽  
...  
Keyword(s):  
Organizational Structure ◽  
Economic Activity ◽  
Organizational Structures ◽  
External Factors ◽  
Enterprise Management ◽  
Urgent Problem ◽  
Internal Factors ◽  
The Moment ◽  
Internal And External Factors

This article discusses the problem of choosing the correct and effective organizational structure of enterprise management for its correct functioning. The existing types of organizational structures of enterprise management, which are used in practice today, are analyzed, and their positive, negative sides and the type of enterprises for which they can be used are revealed. Along with this, this article discusses and describes methods for choosing an organizational structure for an enterprise. Also, during the study, internal and external factors were identified that affect the choice of an organizational structure. Based on the analysis, a methodology for choosing the most effective type of organizational structure for enterprises was drawn up. The question of choosing an organizational structure is acute for every manager at the very beginning of the operation of an enterprise, because the quality of performance of functions, both of individual divisions and of the entire enterprise as a whole, directly depends on this. Among many types of organizational structures in this study, the types of organizational structures that are most adaptable to changes in external and internal factors are identified. This study provides methods and tools for selecting the appropriate organizational structure for any enterprise. At the moment, some methods, be it goal structuring or computer modeling, are not widely used, which in turn makes it difficult to choose an effective organizational structure for enterprise management. The choice of an effective organizational structure is an extremely urgent problem today for every entrepreneur, who is interested in the stable economic activity of his or her enterprise.

scholarly journals Pengaruh Kualitas Lingkungan dan Motivasi pada Kinerja Akademik Siswa SMA

2018 ◽  
Vol 16 (2) ◽  
pp. 28-41
Author(s):  
Yudhistira Kusuma ◽  
◽  
Hanson Endra Kusuma ◽  
Angela Christysonia Tampubolon ◽  
Tutin Aryanti ◽  
...  
Keyword(s):  
Air Quality ◽  
Student Learning ◽  
External Factor ◽  
External Factors ◽  
Internal Factor ◽  
Online Questionnaire ◽  
Internal Factors ◽  
Qualitative And Quantitative ◽  
Classroom Order

Environment (external factors) and user attributes (internal factors) affect the user's response to the environment. This study aims to uncover how the quality of the environment in high school as an external factor and student motivation as an internal factor affects the academic performance of the students. The research was conducted with qualitative and quantitative approach. Data were collected by survey using an online questionnaire. From the regression analysis, it was found that the dimensions of external factors of "classroom order", "social interaction and supervision" and "air quality" further increased the effectiveness of student learning rather than internal dimensions of "resilience and capacity building". Meanwhile, the decrease in air quality, noise, and environmental pollution can cause student learning disruption. Based on these findings, it can be concluded that the learning environment plays an important role in shaping the effectiveness of student learning.

Sign in / Sign up

Export Citation Format

Share Document