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All Journal YUME : Journal of Management INVOICE : JURNAL ILMU AKUNTANSI
Putri, Puji Sabriani
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Economics, Econometrics & Finance Health Professions Social Sciences

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Impacts of Adoption Strategies for International Financial Reporting Standards on Supply Chain Control, Fraud, and Accounting Quality: Global Insights Suriyanti, Suriyanti; Sayuthi, Dwi Putri Ramadhani; Putri, Puji Sabriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14552

Abstract

The empirical literature delves into how different approaches to implementing International Financial Reporting Standards (IFRS) impact both Supply Chain Control and accounting quality. While some research focuses on the effects of IFRS modifications on accounting quality, limited attention has been given to the broader implications of IFRS enforcement strategies. This study fills that gap by examining the influence of various IFRS adoption strategies on accounting quality and exploring the role of Fraud control as a mediator in this relationship. Using a two-step system GMM estimator and data from 35 countries spanning 2019 to 2023, the research reveals significant correlations between different IFRS adoption strategies and accounting quality. Specifically, both enforcement and modification strategies show positive associations with accounting quality, particularly in terms of timely loss recognition. Moreover, the study demonstrates that Fraud control acts as a mediator between IFRS adoption strategies and accounting quality. This suggests that the effectiveness of IFRS implementation and modification strategies in enhancing accounting quality is contingent upon the level of Fraud control. Notably, improvements in accounting quality are more pronounced when Fraud is effectively managed alongside IFRS implementation efforts. Overall, these findings underscore the importance of considering diverse IFRS adoption strategies and the role of Fraud control in enhancing accounting quality. By shedding light on these dynamics, the study contributes valuable insights to stakeholders and advances the understanding of accounting quality within the context of IFRS adoption.
Faktor-Faktor Yang Mempengaruhi Kinerja Pegawai Kantor Dinas Perhubungan, Komunikasi Dan Informatika Kota Makassar Suriyanti, Suriyanti; Abduh, Latif Muhammad; Hasyim, Muhammad Ibnu; Surahman, Firly Juanita; Putri, Puji Sabriani
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.4887

Abstract

Tujuan penelitian ini adalah untuk: 1) Untuk menganalisis pengaruh motivasi, kompetensi dan lingkungan kerja terhadap kinerja pegawai Kantor Dinas Perhubungan, Komunikasi dan Informatika Kota Makassar; dan 2) Untuk menganalisis variabel yang dominan mempengaruhi kinerja pegawai Kantor Dinas Perhubungan, Komunikasi dan Informatika Kota Makassar.  Data yang digunakan adalah data primer dan data sekunder. populasi dalam penelitian ini adalah seluruh pegawai negeri sipil kantor Dinas Perhubungan, Komunikasi dan Informatika Kota Makassar yaitu sebanyak 83 orang. Penelitian ini menggunakan sampel yaitu seluruh populasi sebanyak 83 orang (metode sensus). Metode analisis data menggunakan analisis statistik deskriptif, dan regresi linier berganda dengan menggunakan Program SPSS versi 28. Hasil penelitian menunjukkan bahwa baik secara bersama-sama maupun secara individu variabel variabel motivasi, kompetensi, dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai pada Dinas Perhubungan, Komunikasi dan Informatika Kota Makassar. variabel motivasi mempunyai pengaruh dominan terhadap kinerja pegawai pada Dinas Perhubungan, Komunikasi dan Informatika Kota Makassar, karena mempunyai angka beta atau standardized coefficient lebih besar daripada variabel lainnya.Kata Kunci: Motivasi, Kompetensi, Lingkungan Kerja 
Impacts of Adoption Strategies for International Financial Reporting Standards on Supply Chain Control, Fraud, and Accounting Quality: Global Insights Suriyanti, Suriyanti; Sayuthi, Dwi Putri Ramadhani; Putri, Puji Sabriani
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14552

Abstract

The empirical literature delves into how different approaches to implementing International Financial Reporting Standards (IFRS) impact both Supply Chain Control and accounting quality. While some research focuses on the effects of IFRS modifications on accounting quality, limited attention has been given to the broader implications of IFRS enforcement strategies. This study fills that gap by examining the influence of various IFRS adoption strategies on accounting quality and exploring the role of Fraud control as a mediator in this relationship. Using a two-step system GMM estimator and data from 35 countries spanning 2019 to 2023, the research reveals significant correlations between different IFRS adoption strategies and accounting quality. Specifically, both enforcement and modification strategies show positive associations with accounting quality, particularly in terms of timely loss recognition. Moreover, the study demonstrates that Fraud control acts as a mediator between IFRS adoption strategies and accounting quality. This suggests that the effectiveness of IFRS implementation and modification strategies in enhancing accounting quality is contingent upon the level of Fraud control. Notably, improvements in accounting quality are more pronounced when Fraud is effectively managed alongside IFRS implementation efforts. Overall, these findings underscore the importance of considering diverse IFRS adoption strategies and the role of Fraud control in enhancing accounting quality. By shedding light on these dynamics, the study contributes valuable insights to stakeholders and advances the understanding of accounting quality within the context of IFRS adoption.
Co-Authors Abduh, Latif Muhammad Hasyim, Muhammad Ibnu Sayuthi, Dwi Putri Ramadhani Surahman, Firly Juanita Suriyanti, Suriyanti