Asri Ady Bakri
Indonesian Muslim University

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Effects of Capital, Usage of Accounting Information, Financial Statements, and Characteristics Entrepreneurship on Financial Capability and Business Performance of MSMEs Henky Hendrawan; Asri Ady Bakri; Acep Fatchuroji; Fauzi; Rustam Effendi
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.696 KB) | DOI: 10.58812/esaf.v1i02.64

Abstract

This study aims to investigate the influence of capital, use of accounting information, financial reporting, and entrepreneurship on the financial capability and business performance of micro, small, and medium-sized enterprises (MSMEs) in Bogor, Indonesia. A cross-sectional survey was conducted, and data were collected from 200 MSMEs using a structured questionnaire. Smart-PLS was used to analyze the data and test the research hypotheses. The findings indicate that capital, use of accounting information, financial reporting, and entrepreneurship have a significant positive influence on the financial capability and business performance of MSMEs in Bogor These results suggest that MSMEs should prioritize obtaining sufficient capital, ensuring access to reliable accounting information and financial reporting, and developing entrepreneurial skills to improve their financial capability and business performance. The practical implications of this study suggest that MSMEs should focus on obtaining sufficient capital to invest in their businesses, ensuring access to reliable accounting information and financial reporting to make wise financial decisions, and developing entrepreneurial skills to identify and capitalize on opportunities in the market. This study has several limitations, including the use of self-reported data and a cross-sectional design, which limits the generalizability of the findings. Future research could address the limitations of this study by conducting longitudinal research using objective measures of financial capability and business performance. Additionally, similar studies could be conducted in other geographical locations to test the generalizability of the findings. Overall, this study provides important insights into the factors that contribute to the success of MSMEs and has practical implications for MSMEs in Bogor, Indonesia.
Effect of Auditor Specialization, Auditor Characteristics, Board Independence on Audit Quality through intellectual capital : Study on service companies Syamsu Rijal; Asri Ady Bakri; Arjang
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.424 KB) | DOI: 10.58812/esaf.v1i02.66

Abstract

This study aims to examine the effect of auditor specialization, auditor characteristics, and board independence on audit quality through intellectual capital in service companies in West Java. The research was conducted using a quantitative approach with a sample of 384 service companies in West Java. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results of this study showed that auditor specialization, auditor experience, and board independence had a positive and significant effect on audit quality. Meanwhile, intellectual capital has a significant mediating effect on the relationship between auditor specialization, auditor experience, and board independence on audit quality. The findings of this study provide important insights into the factors that contribute to the enhancement of audit quality in service companies. This study suggests that service companies in West Java should consider hiring specialized auditors, experienced auditors, and independent boards to improve audit quality. Additionally, companies should also focus on the development of intellectual capital, which plays an important role in enhancing audit quality.