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All Journal Jurnal Akuntansi Multiparadigma Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Jessica, Meryana
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Economics, Econometrics & Finance

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RAHASIA GUANXI DALAM PRAKTIK AKUNTANSI DAN BISNIS ETNIS TIONGHOA Jessica, Meryana; Rusliyawati, Rusliyawati
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.16

Abstract

Abstrak - Rahasia Guanxi dalam Praktik Akuntansi dan Bisnis Etnis Tionghoa.Tujuan Utama – Penelitian ini berupaya untuk memahami implementasi budaya guanxi dalam pengambilan praktik akuntansi dan bisnis.Metode – Penelitian ini menggunakan pendekatan studi kasus konfigurasi-ideografik. Beberapa pemilik bisnis yang berasal dari etnis Tionghoa dipilih sebagai informan.Temuan Utama – Budaya guanxi memiliki akar dalam tradisi dan nilai-nilai sosial. Budaya ini sering menunjukkan kontradiksi dengan praktik akuntansi dan bisnis yang umumnya diadopsi dalam lingkungan bisnis modern. Semua bisnis yang diobservasi telah melaksanakan implementasi budaya guanxi, yang pada akhirnya berkontribusi pada keberlangsungan usaha.Implikasi Teori dan Kebijakan – Temuan ini relevan dengan teori budaya karena budaya guanxi yang kuat dan hubungan interpersonal yang erat dalam bisnis dapat mempengaruhi keberhasilan dan keberlanjutan perusahaan. Selain itu, pencatatan akuntansi yang baik dapat memberikan informasi yang akurat untuk pengambilan keputusan bisnis yang lebih baikKebaruan Penelitian – Implementasi budaya guanxi dalam praktik akuntansi dan bisnis jarang diteliti. Abstract - Guanxi Secrets in Chinese Ethnic Accounting and Business PracticesMain Purpose – This research seeks to understand the implementation of guanxi culture in accounting and business practices.Method – This research uses a configurational-ideographic case study approach. Several business owners of Chinese ethnicity were selected as informants.Main Findings – Guanxi culture has roots in traditions and social values. This culture often contradicts the accounting and business practices adopted in the modern business environment. All businesses observed have implemented a guanxi culture, contributing to business sustainability.Theory and Practical Implications – These findings are relevant to cultural theory because a strong guanxi culture and close interpersonal relationships in business can influence a company's success and sustainability. Good accounting records can also provide accurate information for making better business decisions.Novelty – Implementing guanxi culture in accounting and business practices has rarely been researched.
Determinan Audit Report Lag pada Perusahaan Sektor Pertambangan dan Properti & Real Estate yang Terdaftar di BEI Tahun 2019–2021 dengan Kepemilikan Manajerial sebagai Variabel Moderasi Jessica, Meryana; Rusmita, Sari; Damayanti, Fera
Jurnal KIAFE Vol. 2 No. 1 (2024): January 2024
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v2i1.75361

Abstract

This study aims to examine the effects of leverage, profitability, and audit committee size on audit report lag, as well as the moderating role of managerial ownership in the relationships between leverage, profitability, audit committee size, and audit report lag. The population consists of mining and property and real estate sector companies listed on the Indonesia Stock Exchange during the 2019–2021 period. This study employs a quantitative approach using secondary data obtained from the official website of the Indonesia Stock Exchange. The data were analyzed using multiple linear regression analysis and Moderated Regression Analysis. The analytical procedures included descriptive statistical analysis, classical assumption tests, and hypothesis testing using SPSS version 25.0. The results indicate that leverage has no significant effect on audit report lag, while profitability and audit committee size have significant effects on audit report lag. Furthermore, managerial ownership does not significantly moderate the effects of leverage, profitability, and audit committee size on audit report lag.
Co-Authors ., Rusliyawati Damayanti, Fera Sari Rusmita