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All Journal International Journal of Economics, Management, Business, and Social Science
Arni Karina
National University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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A Bibliometric Analysis of CEO Narcissism in Accounting Research Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso; Azwadi Ali
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.243

Abstract

The progress of a company cannot be separated from the role of the Chief Executive Officer or CEO. The CEO is the party who occupies the highest position in the company and has a big influence on the decisions taken by a company. To assess the quality of a CEO, you can use the CEO's level of narcissism. CEO narcissism consists of positive and negative narcissism. Positive narcissism is indicated by optimism, while negative narcissism is indicated by arrogance. Therefore, research on CEO narcissism is needed in accounting research, considering that accounting plays a role in showing financial transactions in the company. The method used is bibliometric analysis with VOSviewer and perish or publish. Based on research, it is known that "CEO" has a strong relationship with the keywords "company", "factor", "narcissism", "role", "CEO narcissism", and "research". Furthermore, if we look at the results of the bibliometric analysis using the density model, it can be seen that the topics most frequently raised in the study of CEO narcissism in accounting research include "CEO", "role", "narcissism", "CEO narcissism", "research", and " company.
The Integration of The Application of Forensic Accounting and Investigation Audit on Fraud: A Literature Study Farizah Sulong; Padri Achyarsyah; Muhammad Nur; Arni Karina; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.244

Abstract

In reporting a company's financial condition, fraud still frequently occurs, where companies produce false financial reports for their benefit. This fraudulent activity harms various stakeholders, including investors who are deceived by these fabricated financial reports, leading them to invest in such companies. Researchers analyzed the roles of forensic accounting and investigative auditing in addressing and reducing fraud. Qualitative research methods were employed, utilizing literature review techniques. The findings indicate that both forensic accounting and investigative auditing are effective in uncovering fraudulent activities within companies. Furthermore, these two fields are capable of working in tandem, each playing a distinct role in the process of exposing fraudulent activities undertaken by a company
The Implementation of Accrual-Based Accounting in Regional Governments in Indonesia Shaari Abd. Rahman; Arni Karina; Muhammad Nur; Padri Achyarsyah; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.245

Abstract

The introduction of an accrual-based accounting system has been an important step in efforts to improve public financial governance in Indonesian regional governments. There is a lack of transparency and accountability in local government financial management which needs to be improved to optimize the functioning of public funds. The main objective of implementing accrual-based accounting is to create a more informative and accurate financial reporting system, which can help local governments make better decisions, as well as enable better monitoring of the use of public funds. This process involves establishing accrual-based accounting standards, changing the accounting system, training human resources, and changing organizational culture. The result of this implementation is a significant increase in the quality of local government financial reports. These reports are now more informative and accurate, enabling more effective monitoring, and increasing confidence in the management of public funds. Thus, the implementation of accrual-based accounting has brought a real function to public financial governance in Indonesia, ensuring public resources are applied wisely, and directing local governments in a more professional direction in financial management. This step is an important milestone in realizing a more transparent, accountable, and efficient government in Indonesia
The Value of Accounting Information on Stock Prices: A Systematic Literature Review Rozhaiza Taha; Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.247

Abstract

This literature study explores the complexity of the relationship between the value of accounting information (accounting profit, book value of equity, operating cash flow, and leverage) and stock prices in the context of the Indonesian financial market. The research methodology uses a Systematic Literature Review (SLR) with an in-depth analysis approach to related research. The research results show that the influence of accounting profits on stock prices is complex and influenced by external factors such as market conditions, regulatory policies and economic uncertainty. The relevance of the book value of equity as an indicator of company fundamentals influences stock prices, but variability depends on the industry and company size. Operating cash flow, although important, has a non-linear relationship with stock prices, influenced by macroeconomic factors and industrial policy. The leverage variable has an impact on a company's risk and resilience, although its direct influence on share prices is not always consistent. Global external factors and regional variability influence investors' perceptions of accounting information and stock prices. This research underscores the importance of considering industry context and external factors in evaluating the value of accounting information in making intelligent and informational investment decisions in complex financial markets
Co-Authors Azwadi Ali Farizah Sulong Kumba Digdowiseiso Molina Muhammad Nur Padri Achyarsyah Rozhaiza Taha Shaari Abd. Rahman