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All Journal International Journal of Research in Vocational Studies (IJRVOCAS) Jurnal Akuntansi Keuangan dan Bisnis
Ching Yen Li
National Yunlin University of Science and Technology
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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The Moderating Effect of Top Management Team’s Power on the Relationship between CPA Independence & Audit Quality Ching Yen Li; Chao Sheng Liu; Faradillah Amalia Rivai
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 1 No. 4 (2022): IJRVOCAS - Special Issues
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.697 KB) | DOI: 10.53893/ijrvocas.v1i4.75

Abstract

This research integrates the top management teams (TMT)power theory, CPA economic independence theory, and reputation maintenance theory to explore the impact on audit quality. This study used the sample of firms listed on the Taiwan Stock Exchange (TSE) and Taipei Exchange (TPEx) from 2009 to 2016. The empirical results show that as the TMT power of Taiwan companies increases, the audit quality is higher. It is different from the general research that the TMT will conduct earning management based on self-interested behavior. The inference is due to Taiwan's relatively high proportion of family companies. In the face of the trend of social responsibility and the requirements of regulatory agencies, the company’s strategy of maintaining corporate image and successfully operating over to the next generation is presented with high audit quality. In addition, when CPAs face important clients, the CPA’s economy depends on important customers is greater than the effect of reputation maintenance, the audit quality will be reduced. When the TMT power is greater, it will offset the CPA's economic independence effect and enhance the audit quality.
What Influences MSMEs to Seek Credit? An Empirical Study at Bank BPD Kaltimtara Sebulu Sub Branch Office Sailawati Sailawati; Eka Putri Aryanti; Noor Fachman Tjetje; Ching Yen Li
Jurnal Akuntansi Keuangan dan Bisnis Vol 19 No 1 (2026): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v19i1.7006

Abstract

Main Purpose – The purpose of this study was to determine the influence of credit procedures, collateral, credit requirements, and interest rates on the decision to apply for MSME credit at Bank Kaltimtara KCP Sebulu. Method – This research used a quantitative research. The sampling technique in this study used a purposive sampling technique with 133 respondents as the sample. Data were collected through the distribution of questionnaires with Likert scale measurements. Data processing was carried out using using IBM SPSS Statistics software version 27. Main Findings – The results of this study indicate that partially the credit guarantee, credit requirements, and interest rate variables have a positive and significant effect on credit decisions, while the credit procedure variable does not have a positive and significant effect on credit decisions at Bankaltimtara. Simultaneously, the credit procedure, credit collateral, credit requirements and interest rate variables have a positive and significant effect on credit decisions at Bank BPD Kaltimtara Sebulu Sub-Branch office. Theory and Practical Implications – This study’s findings enrich the literature on credit decision-making among MSME, particularly regarding the credit procedure variable, which is shown to have no effect on their credit decision-making. This indicates that MSME actors do not consider credit procedures as a priority factor when making credit decisions at Bankaltimtara KCP Sebulu. Novelty – This study contributes by integrating the variables of credit procedures, credit collateral, credit requirements, and interest rates with the credit decisions of MSME in Sebulu District.
Co-Authors Chao Sheng Liu Eka Putri Aryanti Faradillah Amalia Rivai Noor Fachman Tjetje Sailawati Sailawati