Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia

The purpose of this study was to identify the practice patterns of disclosure of Intellectual Capital Disclosure by Universities in the Three Southeast Asian Countries, namely Indonesia, Malaysia, and Singapore based on the 4ICU ranking, conducting different tests of ICD practices at the University of the three countries, and providing recommendations on IC management strategies in university. This research is a type of mixed research (quantitative and qualitative). The other research results state that there are no differences in the ICD disclosure pattern between Universities in Indonesia, Malaysia, and Singapore. Recommendations for IC management strategies in higher education can be done with comprehensive intellectual capital management (CICM). The research implication is that universities in Southeast Asia need to carry out IC disclosure because it is a form of management accountability to stakeholders and also for decision making related to universities.

Can Fraud Diamond Affect Fraud Financial Statement In Sharia Commercial Banks?

This research aims to obtain empirical evidence of the effect of fraud diamond (pressure as proxied by financial stability, opportunity which is proxied by effective monitoring, rationalization which is proxied by total accruals, and proxied capability by change of directors) on financial statement fraud at Islamic Commercial Banks. The population in this study were banking companies that were on the list of Islamic Commercial Banks. Then the sample was taken using purposive sampling technique. The research used logistic regression because the dependent variable is a dummy variable. The results of this research indicate that the pressure variable has no effect on financial statement fraud. Opportunity variable has a negative effect on financial statement fraud. Then, the rationalization variable has a negative effect on financial statement fraud. And the capability variable has no effect on financial statement fraud. The results of this study are expected to be useful for companies, especially banking, as a material for consideration in preventing fraud on financial statements.

Psychological Capital Mediation on the Relationship between Auditor Experience and Acceptance of Under-Reporting Time: An Indonesian Study

This study aimed to examine the auditor's psychological capital and psychological capital mediation experience on the relationship between the auditor's experience and the acceptance of under-reporting time. To maintain the quality of audit report results, efforts are needed to prevent dysfunctional behavior from auditors. It is also necessary to determine the factors that trigger dysfunctional behavior, especially under-reporting time. This study uses online surveys with respondents from government auditors who work at the Supreme Audit Agency, spread across regional offices throughout Indonesia. Sixty-nine respondents participate in this study. The results showed a relationship between auditors’ experience, psychological capital, and under-reporting time acceptance. This study proves that experience influences psychological capital and psychological capital mediates the relationship between experience and acceptance of under-reporting time. The result contributes to the literature's psychological capital. This study is the first to introduce the relationship between psychological capital, auditor experience, and under-reporting time acceptance.

Fundamental Factor Analysis On Banking Stock Price In LQ45

This study analyzes the influence of fundamental factors (inflation, exchange rates, ROA, ROE, and BOPO) on the LQ 45 Banking Stock Price. The research subjects are banks listed in LQ 45 for the quarterly period 2015-2019, using Panel Data Regression. The analysis model is the Common Effect Model (CEM). This study uses 2 models where the first model tests all variables except ROE, and the second model tests all variables except ROA. The results showed that the inflation and exchange rate variables significantly affect the LQ45 Banking Stock Price. On the other hand, the variables of ROA, ROE, and BOPO did not significantly affect the LQ45 banking financial stock price. The research results simultaneously showed that in model 1, the variables of inflation, exchange rate, ROA, and BOPO significantly affect the LQ45 banking stock price. Whereas in model 2, jointly, the variables of inflation, exchange rate, ROE, and BOPO significantly affect the LQ45 banking stock price.

Corporate Governance And Tax Aggressiveness: Agency Theory Relationship

The study aimed to provide evidence of whether corporate governance can lower the tendency of companies to perform tax aggressiveness. The term of Tax Aggressiveness was used to further expand the meaning of the act of minimizing taxes by companies. The cash effective tax rate was used as an indicator of the tax aggressiveness of companies. Meanwhile, corporate governance was measured by the institutional ownership, independent commissioner, audit committee, and audit quality. Samples used were the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018. Results of the 97 samples observed indicated that independent commissioners proved to be able to suppress the tendency of companies to commit Tax Aggressiveness; meanwhile, the institutional ownership, audit committee, and audit quality was not proven. The existence of the independent commissioners is able to influence the decisions in creating policies that are set by the management, so the management does not perform an opportunistic action that would benefit the management including committing Tax Aggressiveness.

Online Sales And Payment In Smes Financial Reporting Preparation

The objective to evaluate relationship between online sales & payment to financial preparation Small & Medium Enterprises. Ecommerce provideautomationtransaction processing through various information technology platforms can have impact in recording transaction and financial reports preparation.Quantitative research method uses Partial Least Square Structural Equation Modeling analysis with descriptive analysis of financial reporting preparation.Result, greatest positive impact Online Payment to Recording Transactions and Online Sales to Financial Statements as well as ability to explain from recording Transactions and Financial Statements in Average Determination state. Average 66.7% positive responsestoservice online features, completeness, accuracy and product sales notifications, 81% support for online payment speed & ease processing, economic value and level of use, 75% support for recording transactions on completeness, simplification and data security and 60% understanding SAK, ease of use, consistency in use, desire to increase understanding accounting and economic value in preparing formal financial reports. Constraints from online sales to financial reporting include infrastructure readiness, human resource adaptation, investment costs and Automation implementation. Overall evidence of digital transactions makes positive contribution to recording &reporting SMEs finances and becomes part of learning in the process of increasing digital iteration and digital transformation in the accounting sector.

The Role of Firm Reputation and Management Experience for Firm Performance after Merger and Acquisition

This study examines the impact of firm reputation and CEO experience to company performance after merger and acquisition. The sample of this research are companies listing on the Indonesia Stock Exchange and register their M&A action to the Indonesian Commission for the Supervision of Business Competition. The time frame for selecting data is from 2014 to 2019. The research data are tested and analyzed with multiple linear regression methods on SPSS Software by using 110 sample data. The results of the data test prove that the acquisition experience in the same industry and the measurement of the company's capitalization reputation have a significant positive impact on company performance. Following the concept of knowledge transfer theory and organizational theory, acquisition in same industry will increasing company value and performance in competing with other competitors with more focused and can create cost saving. These will have an effect on company performance by get a good response in public and achieve a competitive advantage. Novelty of this research provides a new insight for firm reputation measurement that are still relevant to be used for measure firm reputation.

Non-Cash Transaction Implementation In Local Government

This research is aimed to analyze the implementation of Non-Cash Transactions (NCT) in Local Government A and Local Government B by using four dimensions of public policy implementation model, namely communication, resources, disposition, and bureaucracy structure. Moreover, this research also identifies the factors which cause the low implementation of NCT in Local Government A when compared to Local Government B. This research uses the qualitative approach with multiple case studies. Researchers hope to see the comparison of NCT implementation in two different local governments to get more comprehensive picture of the effectiveness of NCT implementation in those local governments. Data collection was carried out through in-depth interviews using a semi-structured interview type and reviews on documents related to the implementation of NCT. The research data were analyzed using a thematic analysis and cross case analysis. The result of this study shows that the implementation of NCT in Local Government A was worse when compared to Local Government B. The factors that led to the low implementation of NCT in Local Government A were the lack NCT socialization to the community, limited facilities and infrastructure, weak commitment of the leader, and the absence of reward and punishment mechanisms.

Professional Commitment And Whistleblowing Intention: The Role Of National Culture

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.

The Moderating Role Of Change Management And Leadership Turnover: A Study Of Performance Accountability In Local Goverment

The purpose of this study is to provide empirical evidence of the effect of the goverment internal control system and transparency on performance accountability by considering change management and leadership turnover as the moderating variable. This study was conducted on Local Goverment Organization (OPD) of Muara Enim Regency. The unit of analysis is 118 employees whose work are involved in the preparation of performance accountability. This study using Structural Equation Modelling (SEM) statistical techniques with SmartPLS 3. This study finds that goverment internal control system and transparency has positive influence on performance accountability. Furthermore showed that change management doesn’t moderated the relationship between goverment internal control system and transparency on performance accountability. Leadership turnover successfully moderated the relationship between goverment internal control system and performance accountability. However leadership turnover doesn’t moderated the relationship between transparency and performance accountability. The results of this study can be used as evaluation material for the local government of Muara Enim Regency in the implementation of internal control system and transparency to achieve accountability of government performance. In addition, by looking at the factors of change management and change of leadership can provide benefits to local governments in carrying out tasks and obligations.