74 research outputs found

    The Direction of Future Management Accounting Research in the Asia Pacific Region

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    The direction of development of management accounting research is line with the shift of paradigm ofmanagement accounting in practice supported by development of information technology. The directionwill lead to the new strategy that moves to contemporary management accounting.Today, competition among companies in many industries is turning global. To be competitive,businesses must adopt new ways of thinking about business to improve the old management practices.Since 1990s, contemporary management accounting concept has moved from traditional managementaccounting concept with focuses on technical issues, so that become behavior centered. This is to say thatglobal competition requires companies to use bottom-up information that empowers the work force tocontrol processes for customer satisfaction. To stimulate competitiveness, management information mustfollow the bottom-up empowerment cycle. It must come from customers and processes that must begathered and used primarily by people in the work force who face customers and run the processes.This paper explains how the paradigm shifts from conventional accounting management tocontemporary accounting management in practice and research. Therefore, It recommend that thedirection of management accounting research in Asia Pacific region on the future should cover all studiesincluded in contemporary accounting management area, that holds the idea that contemporarymanagement practice does not only focus on profit but also social and environmental factors forsustainabilit

    The role of corporate governance in enhancing the influence of tax planning on tax disclosure

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    Purpose: The paper studies the relationship between tax disclosure, tax planning and governance in the context of Indonesian public companies. It examines the impact of opportunistic management behavior on tax disclosure and the role of governance in influencing tax-related management decisions. Design/Methodology/Approach: The study uses Moderated Regression Analysis (MRA) to test the relationship between the variables. For carrying out the analysis, the secondary data recorded on the Indonesian Stock Exchange for the period 2017-2021 is used. This study includes all companies listed on the IDX, totaling 787 across various industrial sectors. However, only 74 companies meet the criteria. Findings: The results suggest that tax planning can be used as a means to maintain corporate prosperity, but it may weaken tax disclosure. Governance plays an important role in influencing management decisions regarding tax management. Originality/value: The study provides insights into the dynamics of tax disclosure, tax planning, and governance in the Indonesian context

    Hubungan Antara Partisipasi dengan Kepuasan Pemakai Dalam Pengembangan Sistem Berbasis Komputer: Suatu Tinjauan Dua Faktor Kontijensi

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    User participation has been widely touted by the MIS community as ameans to improve user satisfaction within systems development This claim, however, has not been consistently substantiated in the empirical literature. In seeking to explain such equivocal results, the effects of two contingency factorstask complexity and system complexity-on the relationship between user participation and user satisfaction were investigated. As suggested in the literature, this research tests hypotheses that these specific contingency factors should aid in identifying situations where user participation would have a strongrelationship with satisfaction. Analysis of 135 respondents in different organizations indicated that user participation has direct relationship with user satisfaction. In addition, the two contingency factors task complexity and system complexity prove to be not pure moderator. Task complexity was shown to be independent predictor of user satisfaction, and system complexity to be quasi moderator of relationship betweenuser participation and user satisfaction The results help explain the relationship between user participation and user satisfaction by suggesting the nature of the relationship under different sets of conditions. In the implications are relevant to systems developers and toacademicians seeking to explain how, when, why, and where user participation is needed


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    Purpose: The purpose of this paper is to examine the role of corporate governance in the relationship of Corporate Social Responsibility (CSR) and firm size to earnings management of manufacturing firms in Indonesia. Methodology: The study draws on data from 66 firms listed in Indonesian Stock Exchange from 2014 to 2017, using a multiple regression model. The present study examines the influence of CSR on earnings management, and the impact of corporate governance on the relationship between CSR and firm size with earnings management. Main Findings: The finding showed that the effect of CSR on earnings management was significant and positive. The study also finds a statistically significant negative relationship between firm size and earnings management. The evidence also shows the role of corporate governance in the relationship of CSR and firm size to earnings management is significant and negative, it means that when the firm has good corporate governance, the firms that allocate CSR funds are relatively large, then it will tend not to practice earnings management, likewise large firms with good corporate governance will tend not to do earnings management. Research limitations/implications: The present study does not include all possible other variables that influence earnings management. Further research might increase the scope of research objects by extending the study period and need to pay attention to the firm's macro factors or economic risk factors outside of financial performance so as to provide a more comprehensive picture of the results of the study. Originality/value: The study focuses on the role of corporate governance issues such as the independence and activity of the boards and their influence on earnings management. The subject analyses the possible impact of CSR and firms size-related earnings management that has received much attention from academic research, which has largely focused on studying the publications of corporate governance in Indonesia context and can be contributes thoughts about the importance of corporate social responsibility activities that are reported as a basis for consideration incorporate policy-making to further enhance corporate awareness in the social environment, as well as the importance of corporate governance to minimize earnings management practices

    The effect of company size on company profitability and company value : the case of manufacturing companies

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    Purpose: Economic conditions have created a tough competition between companies in the industry. The large companies, seek to obtain, acquire, develop, utilize, maintain and disclose strategic resources to the fullest. The paper aims to examine the effects of company size to company profitability and corporate value. Design/Methodology/Approach: The article used random sampling analyzed by variable linearity assumption test. The population consists by manufacturing companies which are included in LQ 45 Index 2013-2015, during the period February 2013 until August 2015 for 6 consecutive years. There are as many as 25 companies in the sample. Findings: The result shows that firm size has strong influence to the determination of profitability and value of manufacturing companies in Indonesia, while profitability has no effect to their value, neither with company size through profitability to company value. This proves that together the size of the company and profitability have no influence on the value of the company, which is caused by profitability because of no effect on the value of the company. Practical Implications: The perception of investors on the level of corporate success is reflected through the value of the company. Increased corporate value due to high stock prices will make investors believe the prospects of the company in the future. Originality/Value: Results must be used by top management because in a highly competitive environment companies must choose the cheapest way in executing investment plans trying to maximize the value of the company.peer-reviewe

    Management Accounting Practices In Indonesia

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    This study obtains empirical evidence about traditional and strategic management accounting practices (MAPs) in companies in Indonesia. Traditional MAPs include management account-ing systems for costing, budgeting, performance measurement, and decision making. Strategic management accounting practices encompass activity-based management, analysis of com-petition, industry analysis, long-range forecasting, value chain analysis, long-range forecast-ing, target costing, and total quality management. Data collection uses both a questionnaire and content analysis of job vacancies published on the websites of Indonesian firms. Data analysis uses descriptive statistics based on the average intensity of use. The results show that strategic management accounting techniques for budgeting, costing and performance evaluation are still intensively used. Meanwhile, regarding strategic management accounting systems, the five most frequently used are activity-based management, analysis of competi-tion, industry analysis, long-range forecasting, and value chain analysis. The results show that while traditional MAPs still are used intensively, strategic management accounting systems also are starting to be employed more frequentl

    MSMEs Challenges in Phenomena of Disruption Era

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    Micro, Small and Medium Enterprises (MSMEs) have a very important economic role in many countries, including in Indonesia. Many parties acknowledge that MSMEs has shown its toughness in every crisis. Consumer behavior is very open in VUCA era, along with advances in information technology and communication achieved by modern humans. MSMEs entrepreneurs must change and adapt quickly to such changes. The disruption phenomenon as a change that brings the future into present demand makes MSMEs entrepreneurs must change their mindset and behavior. This can happen through personal character change in focus of control and motivation to drives a high level of learning to increase business performance in global competition. This research aim is to examine the effect of locus of control and motivation on learning and the impact on MSMEs performance. It uses Purposive Sampling, data is done by questionnaire to 100 samples which then processed and analyzed. There are two stages for technical data analysis, i.e. Path Analysis and Regression Moderation Analysis (RMA). The research findings indicate the effect of locus of control and motivation on learning; the effect of locus of control and motivation on business performance; as well as the effect of locus of control and motivation on business performance with learning as moderation. The consumer behavior changesin disruption era demand the changes in personal character of MSMEs entrepreneurs through the focus of control and motivation and relentless learning. Keywords: disruption, locus of control, motivation, learning, MSMEs performance

    Moderation of Non Performing Financing on Natural Uncertainty Contracts To The Profitability of Islamic Commercial Bank In Indonesia

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    This study intends to provide an overview of the consistency of research results with theoretical and empirical points of view, it is done because many research results are inconsistent with the theory. Quantitative research methods are used to make generalizations using a sample of 14 Islamic Commercial Banks in Indonesia with time series data collection techniques for 5 years. The data analysis technique used is multivariate analysis using the Warp PLS structural equation model. The results showed that the level of profitability of Islamic banks is always overshadowed by the occurrence of credit risk that causes non-performing financing from financing of the type of natural uncertainty contracts because it is type of financing is a financing that does not provide certainty of results. The results of this study are consistent with agency theory that explains the existence of information asymmetry, and consistent with the theory of mixing that by providing opportunities to manage business to business managers (mudharib/mustyarik) without interference from the owner of the fund (shaibul maal) can lead to the risk of default and thus affect the ability of Islamic banks to obtain profitability

    Effect Of Corporate Governance And Corporate Social Responsibility Disclosure On Capital Structure In Jakarta Islamic Index

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    This study aimed to analyze the influence of corporate governance and corporate social responsibility disclosure of the capital structure of companies included in the index Jakarta Islamic Index. This study is explanatory research. The number of samples in this study were 30 companies. The analysis technique used multiple regression analysis. The analysis showed that the corporate governance significant effect on the capital structure. Corporate social responsibility disclosure significant effect on the capital structure. This shows that the company's concern for the environment and the welfare of workers which is the company's assets are already quite high. Companies that have expressed social accountability information will have a positive image in the community generally and particularly among businesses because in addition to the interests of shareholders, also the interests of stakeholders and the environment. In addition, in carrying out operational activities, the company would need capital. Without capital, the company will be very difficult to achieve its objectives, namely to get huge profit

    The importance of corporate social responsibility and financial performance for the value of banking companies in Indonesia

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    Purpose: This study aims to determine the influence of the importance of corporate social responsibility and financial performance to the value of banking companies in Indonesia. Design/Methodology/Approach: This research was conducted on 30 companies engaged in Banking in Indonesia listing on JSE 2010-2016. Findings: The results show that corporate social responsibility and financial performance have influenced the value firm of banking companies in Indonesia. Practical Implications: Indonesian banks must strengthen their capital structure and improve efficiency in order to compete with foreign banks. The company's goal is to increase the company's value or the growth of the company. Originality/Value: The results highlighted that the higher the value of corporate social responsibility issued by the company the better the performance of the company, the better the value of firm generated by Indonesian Banking companies