scholarly journals Factors affecting financial management: Case study of educational manager training and fostering public institutions

2021 ◽  
pp. 1861-1870
Author(s):  
Thang Quyet Nguyen ◽  
Ha Thanh Viet ◽  
Le Thi Thanh Loan
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Reporting System ◽  
Positive Impact ◽  
Specific Model ◽  
Ho Chi Minh City ◽  
Quantitative Research Methods ◽  
Factors Affecting

The research focuses deeply on and evaluates the factors affecting financial management of educational managers training and fostering institutions in Ho Chi Minh City, Vietnam. This is a very specific model for countries in transition economies as in Vietnam, a country is in the process of comprehensive renovation, restructuring public service delivery institutions, increasing the assignment of self-responsibility to institutions, reducing financial pressure on the State budget. Using qualitative and quantitative research methods together with techniques, i.e., testing reliability scales with Cronbach's alpha coefficients, exploratory factor analysis EFA, CFA and linear model SEM, the study investigated 500 samples in 07 educational institutions in Ho Chi Minh City, Vietnam. The findings revealed six (06) factors, which are internal control system, technology infrastructure, top managers’ commitment, cash management and budget system, organizational responsibility, affected the financial reporting system, and meanwhile, the financial reporting system has a positive impact on the financial management. Based on this result, the study has proposed implications for improving financial management in educational managers training and fostering institutions in Ho Chi Minh City, Vietnam.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals Factors affecting consumer loyalty at retail stores in Ho Chi Minh City

2020 ◽  
Vol 4 (3) ◽  
pp. First
Author(s):  
Vo Duy Minh
Keyword(s):  
Quantitative Research ◽  
Ho Chi Minh City ◽  
Future Research ◽  
Retail Stores ◽  
Consumer Loyalty ◽  
Group Discussions ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Perceived Service Quality ◽  
Consumer Commitment

The paper aims to analyze and quantify the factors affecting consumer loyalty to retail stores in Ho Chi Minh City (HCMC) in the lens of the Theory of Reason Action (TRA). The paper uses a combination of qualitative and quantitative research methods. The former was conducted through focus group discussions with 15 consumers using services at retail stores in HCMC while the latter was conducted by a direct survey on 465 customers using the service of retail stores in HCMC. The results show that (i) preferential treatment from retail stores, (ii) consumer commitment, (iii) consumer gratitude, and (iv) perceived service quality affect consumer loyalty. The research has limitations such as (i) consumer loyalty is influenced by many other factors. Therefore, it is necessary to include additional determinants in future research (ii) the research is only conducted in HCMC, and (iii) the sample size is relatively small with only 465 consumers.

scholarly journals Impact of factors on fair value accounting: empirical study in Vietnam

2020 ◽  
Vol 17 (3) ◽  
pp. 10-26
Author(s):  
Bui Thi Ngoc
Keyword(s):  
Quantitative Research ◽  
Positive Impact ◽  
Accounting Standards ◽  
Binary Logistic Regression ◽  
Fair Value ◽  
Analytical Framework ◽  
Fair Value Accounting ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
The Impact

Due to the ongoing process of globalization, enterprises need to provide financial statements in accordance with international practices, in which information about assets and liabilities should be presented at fair values rather than at original prices. Fair value is supported by the International Accounting Standards Board and the Financial Accounting Standards Board. The purpose of this study is to evaluate the adoption of fair value accounting in Vietnam and the impact of factors on the adoption of fair value. The paper used the analytical framework of previous studies to identify factors affecting the adoption of fair value. Additionally, this study applied quantitative research methods and collected data by sending questionnaires to 127 accountants and directors of listed companies. Particularly, binary logistic regression was conducted to investigate the extent of the impact of each factor on the adoption of fair value. The results have shown that human resources have the strongest and positive impact on the adoption of fair value, and this is followed by the benefits of fair value. Difficulties and markets negatively affect the use of fair value. Furthermore, the control variables that affect the use of fair value are sector, size and length of operation with different levels of impact. The accuracy rate of the overall predictive model is 85.8%. The findings provide guidance of the application of fair value accounting in companies and give recommendations to policy makers in establishing a legal accounting framework in Vietnam.

scholarly journals Factors Affecting Spontaneous Buying Behavior of Consumers at Bach Hoa Xanh System in Ho Chi Minh City

2021 ◽  
Vol 11 (4) ◽  
pp. 2870-2884
Author(s):  
Hang Le Cam Phuong ◽  
Vo Anh Tung
Keyword(s):  
Factor Analysis ◽  
Quantitative Research ◽  
Regression Coefficient ◽  
Business Strategies ◽  
Ho Chi Minh City ◽  
Purchasing Behavior ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Two Factors ◽  
The Impact

The study is carried out to achieve the following objectives: Identify the factors affecting the spontaneous purchasing behavior of consumers at stores of the Bach Hoa Xanh system in Ho Chi Minh City. around the original factors: In-store atmosphere, promotions and shopping emotions; Measure the influence of the identified factors; Using qualitative and quantitative research methods, the study surveyed 213 customers who have experienced shopping at stores of the Bach Hoa Xanh chain in Ho Chi Minh City by convenient sampling method. With the support of SPSS software version 22 and Amos version 20, the author carried out the steps of descriptive statistics, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and linear structural analysis (SEM). Research results have shown two factors that have a direct impact on the spontaneous purchasing behavior of Bach Hoa Xanh consumers in Ho Chi Minh City, including: Promotions (standardized regression coefficient of 0.170) and shopping sentiment (standardized regression coefficient reached 0.478). The dependent variable shopping emotion is affected by 2 independent factors: Atmosphere at the store and promotions. The impact of these two factors is quite strong, reaching 0.627 and 0.336, respectively. Atmosphere factor at the store does not directly affect spontaneous purchasing behavior but indirectly through the mediated variable shopping emotion. All accepted hypotheses reached the 95% confidence level. The author's research will be a source of documents and information for managers of the Bach Hoa Xanh chain in Ho Chi Minh City to adjust business strategies to suit each business period.

scholarly journals Factors affecting the application of IFRS through the perceptions of business managers and auditors in Vietnam

2020 ◽  
Vol 18 (1) ◽  
pp. 371-384
Author(s):  
Dung-Thi Doan ◽  
Lan-Ngoc Thi Nguyen ◽  
Hai-Phan Thanh
Keyword(s):  
Financial Reporting ◽  
Work Experience ◽  
Quantitative Research ◽  
Business Managers ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Financial Reporting Standards ◽  
Significant Difference ◽  
Two Factors ◽  
Aggregation Of Information

The purpose of this study is to determine the factors that influence the application of the International Financial Reporting Standards (IFRS) in Vietnam through the perceptions of business managers and auditors. Combining qualitative and quantitative research methods based on a comprehensive analysis and aggregation of information available from various sources, the results of the questionnaire interviews of 500 managers and auditors currently working in Vietnam are offered. The results of the study show that factors affecting the applicability of IFRS in Vietnam are: legal basis for accounting activities; characteristics of enterprises; qualification and competency of the accounting teams; and corporate governance. The study also finds that governance factors and socio-economic and cultural conditions have an uncertain influence on the IFRS applicability. At the same time, there is no significant difference in awareness of the ability to apply IFRS between the group of enterprise managers and auditors and groups of people with different work experience. Among them, the qualifications and competencies of the accountant teams and the characteristics of enterprises are the two factors that have the strongest impact on the applicability of IFRS in Vietnam.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable

2021 ◽  
Vol 5 (4) ◽  
pp. 01-12
Author(s):  
Andalia Andalia ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Jel Classification ◽  
Fraudulent Financial Reporting ◽  
Factors Affecting ◽  
Effect Of Pressure ◽  
Analysis Technique

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)

Factors affecting agricultural students’ loyalty: a study at Nong Lam University Ho Chi Minh City

2021 ◽  
Vol 66 (1) ◽  
pp. 78-87
Author(s):  
Viet Vo Van ◽  
Thu Le Anh
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Quantitative Research ◽  
Plant Protection ◽  
Animal Husbandry ◽  
Ho Chi Minh City ◽  
Research Approach ◽  
Factors Affecting ◽  
Agricultural Students ◽  
Students Satisfaction

This study was conducted with the objective of identifying the influence of service quality, university image on agricultural students’ satisfaction and loyalty. The quantitative research approach was applied. Data were collected using questionnaires with a sample size of 313 students who majored in Veterinary Medicine, Animal Husbandry, Agronomy and Plant Protection at Nong Lam University Ho Chi Minh City. The sample has been selected by convenient method. The research results show that agricultural students’ satisfactions and loyalty are affected by service quality and school image. In which, the school image has the stronger impact on student satisfaction and loyalty. From the findings, the researcher has made conclusions and some suggestions to contribute to improving student loyalty.

ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN

2016 ◽  
Vol 4 (2) ◽  
pp. 145
Author(s):  
Nur Laila Yuliani ◽  
Barkah Susanto ◽  
Farida Farida
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
Factors Affecting ◽  
Supporting System ◽  
Positive Effects

<p><em>This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.</em></p>

scholarly journals Research on factors affecting the competitiveness of Nghi Son economic zone, Thanh Hoa province

2021 ◽  
Vol 62 (2) ◽  
pp. 98-108
Author(s):  
Hieu Tien Nguyen ◽  
Le Thi Le ◽  
Keyword(s):  
Factor Analysis ◽  
Quantitative Research ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Management Board ◽  
Zone Management ◽  
Production Factors ◽  
Enterprise Level ◽  
Economic Zone

Competitiveness plays a key role in creating the prosperity, efficiency, and productivity of an economic zone. This study is conducted to build and verify a scale of factors affecting the competitiveness of Nghi Son economic zone, Thanh Hoa province. Both qualitative and quantitative research methods are applied. The collected data includes 108 enterprises operating in Nghi Son economic zone. After screening, the data is processed through the exploratory factor analysis, confirmatory factor analysis and description statistics to consider as a basis for the weighting scales. The research results indicate that: there are 4 groups of factors that directly affect the competitiveness of the economic zone, including: availability of the economic zone, the role of the economic zone management board, competitiveness platform at EZ level, and competitiveness platform at the enterprise level. The assessment of the importance of factor groups shows that the groups of indicators related to the advantage of input production factors are underestimated the role of intangible factors related to competing capability.

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