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All Journal Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF)
Reyes, Mila Austria
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Economics, Econometrics & Finance

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Sustainability and Resiliency Dimensions of Go Public Companies: The Role of Audit Report Lag and Earning Volatility in Impacting The Earning Quality Oktapriana, Chita; Reyes, Mila Austria
Proceeding of the International Conference on Family Business and Entrepreneurship 2024: PROCEEDING OF 8TH INTERNATIONAL CONFERENCE ON FAMILY BUSINESS AND ENTREPRENEURSHIP
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/icfbe.v0i0.5714

Abstract

The information needs of stakeholders in today's business world do not only depend on financial statements alone. There is a global push for sustainability disclosures and the durability of companies can be shown through sustainability reports. One of the important elements that can positively encourage corporate sustainability can be measured through the quality dimension of earnings.The length of time that separates the management cutoff from the audit report issuance response might have an impact on the financial statements' quality, particularly in regards to the reported earning quality.For companies that have gone public, higher disclosure quality will provide a positive signal to investors that the operations carried out are able to show resilience that leads to sustainability in the future. Earning quality in this study will be measured through the level of earning smoothness, earning surprice, closeness to cash and accrual quality.  Additionally, the impact on earning quality will be greater if the organization has a larger earning volatility ratio. The purpose of this study is to investigate how the company's earning quality is impacted by earning volatility and audit report latency. With a total of 170 data, this study employs a linear regression test via the SPSS 26 test tool. The hypothesis test results show that the earning volatility ratio and earning quality have a significant relationship. Earning quality is significantly impacted by both earning volatility and audit report lag at the same time.
IDEALISM AND GENDER IN MODERATING LOVE OF MONEY, MACHIAVELLIANISM, AND EMPLOYEES’ ETHICAL PERCEPTION IN BUSINESS (Accounting Sample) Tan, Thalia Margareta; Hajanirina, Andrianantenaina; Reyes, Mila Austria
Proceeding of the International Conference on Family Business and Entrepreneurship 2024: PROCEEDING OF 8TH INTERNATIONAL CONFERENCE ON FAMILY BUSINESS AND ENTREPRENEURSHIP
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/icfbe.v0i0.5659

Abstract

This research aims to analyze key traits and attitudes that business practitioners, entrepreneurs, or anyone working in an organization possess, influencing their daily management and long-term practices that may even cause unexpected result like financial scandals. International financial scandals (like Enron and WorldCom) and national ones (such as Garuda and Jiwasraya) highlight the severe consequences of unethical practices, often resulting in substantial financial losses. Using questionnaire survey, SEM analysis is conducted to test the traits among accountants from Public Accounting Firms sampled as 269 respondents. The result reveals that while love of money does not significantly affect employees' ethical perceptions, Machiavellianism has a negative impact, which can be mitigated by idealism. Gender showed minimal influence on moderating these effects. The findings also emphasize the importance of moral development in the accounting profession, suggesting that fostering ethical reasoning is more effective than simply following regulations.
Co-Authors Andrianantenaina, Hajanirina Oktapriana, Chita Tan, Thalia Margareta