International Journal of Financial, Accounting, and Management
This journal is the leading international journal in the field of Financial, Accounting, and Management. International Journal of Financial, Accounting, and Management (IJFAM) comprises a multitude of activities which together form one of the world's fastest-growing international sectors. This journal takes an interdisciplinary approach and includes all aspects of financial, accounting, and management studies. The journal's contents reflect its integrative approach - including primary research articles, discussion of current issues, case studies, reports, book reviews, and forthcoming meetings.
Articles
410 Documents
<![CDATA[Financial performance of Bandar Lampung City Government (Comparing the accountability of two mayor periods: 2006 – 2010 vs 2011 – 2015) ]]>
<![CDATA[Aryadi, Ferry]]>;
<![CDATA[Ahadiat, Ayi]]>;
<![CDATA[Ribhan, Ribhan]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 2 No. 3 (2020): December ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v2i3.232
<![CDATA[Purpose: The purpose of this research was to determine the significance of differences in financial performance, community welfare, and Gross Regional Domestic Product (GDP) of Bandar Lampung City in two mayor periods. Research Methodology: This study used secondary data obtained directly from the Lampung Provincial Representative Audit Board with a complete-time series of 10 years during the period 2006 – 2015. The research used region government financial performance, society welfare as measured by the human development index, Gross Regional Domestic Product (GDP) Based on Constant Prices as the variable. By one way-ANOVA to analyze technical data on this research. Results: There is no significant difference in the average financial performance in the form of effectiveness ratios, efficiency ratios, expenditure balance ratios, and government financial growth ratios of Bandar Lampung in two major periods. However, this research finds there is a significant difference in the average of social welfare as measured by the Human Development Index (HDI) and Gross Regional Domestic Product (GDP) of Bandar Lampung city in two major periods. This means that the Bandar Lampung City Government has not been able to properly maintain and increase its growth. Limitations: This research took a sample in this study only Bandar Lampung city, while in Lampung province there are 15 regencies/cities, and this research in conducting disparate tests using the Anova test. This research would be better if using more samples and using another test. Contribution: This study contributes to providing input and advice to the city government in making decisions related to the preparation and realization of the Regional Revenue and Expenditure Budget in the future. Keywords: Financial performance, Effectiveness, Efficiency, A harmony of spending, Financial growth]]>
<![CDATA[The influence of abnormal audit fees, independence, and competence on audit quality ]]>
<![CDATA[Ramadhan, Iqbal Deandre]]>;
<![CDATA[Mudzakar, Mochamad Kohar]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 4 No. 1 (2022): June ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v4i1.234
<![CDATA[Purpose: The purpose of this study is to determine whether abnormal audit fees, independence, and competence affect the audit quality according to 9 Public Accounting Firms in Bandung. The factors tested in this study are abnormal audit fee, independence, and competence as the independent variables while auditing quality is the dependent variable. Research Methodology: The sampling method used in this study is nonprobability sampling. The reason for choosing the method is the consideration that the selected data sample meets the criteria being tested. The sample selection criteria in this study are auditors in 9 Bandung Public Accounting Firms. In this study, the analysis method was partially (t-test) with a significance of 5%. The data was analyzed by using Version 20 of the Social Science Statistics Package (SPSS). Results: The research results partially and simultaneously indicate that abnormal audit fees, independence, and competence affect audit quality according to the respondent from 9 Public Accounting Firms in Bandung at 52,1%. Limitations: This study only focuses on the effect of abnormal audit fees, independence, and competence on audit quality in only 9 Public Accounting Firms in Bandung. Contribution: The results of the study provide education about audit quality that companies use for the services of auditors and inform future researchers.]]>
<![CDATA[Leadership in a school context: how leadership styles are associated with leadership outcomes ]]>
<![CDATA[Hariri, Hasan]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 2 No. 2 (2020): September ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v2i2.236
<![CDATA[Purpose: This paper aims at examining how principal leadership styles are associated with leadership outcomes in an Indonesian school context. Research Methodology: Survey data were collected using MLQ 5X-Short and a demographic questionnaire completed by 475 teachers in 36 junior high schools in the Province of Lampung, Indonesia. With the help of SPSS version 22, the collected data were initially analyzed using descriptive statistics and then Pearson product-moment correlation. Results: Results show that transformational and transactional leadership styles are positively and significantly associated with the leadership outcomes, but the laissez-faire leadership style is negatively and significantly associated with the leadership outcomes. Limitations: This paper used a quantitative research approach and is acknowledged for being limited to using the survey questionnaire so that it could not explain why and how principal leadership styles affect such leadership outcomes. Contribution: This paper theoretically and practically contributes to the body of knowledge, particularly concerning leadership styles and their outcomes. Keywords: School leadership, Leadership outcomes, Principal, teacher How to cite: Hariri, Hasan. (2020). Leadership in a School Context: How Leadership Styles Are Associated with Leadership Outcomes. International Journal of Financial, Accounting, and Management, 2(2), 159-170.]]>
<![CDATA[The Influence of Whistleblowing System and Internal Control on Fraud Prevention at PT Pos Indonesia (Persero) Bandung City ]]>
<![CDATA[Adi Kuncara, Wulansari]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 4 No. 2 (2022): September ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v4i2.250
<![CDATA[Purpose: This study aims to determine how the influence of the whistleblowing system and internal controls on fraud prevention at Pos Indonesia (Persero) Bandung City. Research Methodology: The research method used in this research is descriptive and verification methods. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling technique so that the total sample size is 30 people. The analytical method used in this research is multiple linear regression analysis using SPSS 25. Results: The results showed that the whistleblowing system and internal controls had an effect on fraud prevention. The amount of influence of internal control in contributing to fraud prevention is 66.2%. Limitations: This research is limited only to PT Pos Indonesia (Persero) because it still shows cases of fraud. In addition, this study only focuses on knowing the effect of the whistleblowing system and internal controls on fraud prevention at PT Pos Indonesia (Persero) Bandung City. Contributions: This research is expected to provide benefits for companies that lead to improvements in preventing fraud, and can be used as additional information for the parties concerned.]]>
<![CDATA[Modelling inflation-interest rate nexus for Ghana ]]>
<![CDATA[Yeboah, Samuel Asuamah]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 2 No. 3 (2020): December ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v2i3.257
<![CDATA[Purpose: The research assesses the interest rates-inflation association in the case of Ghana between 2007 and 2013. Monthly and quarterly data were used. Research Methodology: The model of the vector error correction and Johansen were used to investigate the long-term and short-term association in the model estimated respectively. The vector autoregression (VAR) test was used to model the joint dynamics between the variables. GRETL software was used in these tests. Granger predictive test was done with the EViews software. Results: The findings of the result confirm both long-run and a short-run association in the model and as well as neutral granger predictive causality. Limitations: Though the Johansen test is more appropriate for multivariate modelling, Engle-Granger test is considered to be more robust in most cases and as such future studies should consider using the two models in a comparative study to assess whether the current conclusions can collaborate. Contribution: The paper contributes to knowledge in the field of inflation and Interest rates association, in relation to the financial markets. Future Research models that account for structural breaks and panel works are worth doing. Keywords: Fisher effect, Treasury bill rates long run, Johansen model]]>
<![CDATA[An agricultural sector assessment of biological asset valuation challenges with inputs considered from valuers ]]>
<![CDATA[van Biljon, Marilene]]>;
<![CDATA[Wingard, Christa]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 2 No. 3 (2020): December ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v2i3.265
<![CDATA[Purpose: Establish whether the industry biological asset fair valuing challenges are country-specific or agricultural-sector specific. Determine how the inputs and challenges experienced by the valuers relate to the industry challenges. Research Methodology: Descriptive, qualitative conceptual content analysis of financial reports of 50 listed organizations across 10 countries from 2012 to 2015; with relational content analysis through in-person interviews with 24 biological asset valuers. Results: This paper contradicts prior research as no correlation was identified between large agricultural organizations and the extent of biological asset disclosures. The biological asset valuation and disclosure challenges are not country-specific or agricultural-sector-specific and the inconsistency in factors applied by the valuers appears to impact the industry challenges directly. Limitations: As biological assets are only held by agricultural organizations of which not all fair value the assets to report thereon – limiting the number of interviews to 24. Data collected via the interviews represent the challenges and valuation considerations of the individuals and their exposure to biological asset valuations. Contribution: This research analyzed and categorised the biological asset valuation challenges to determine whether it is country-specific and/or unique to an agricultural sector. The input factors and challenges experienced by the valuers in relation to the reporting challenges allow a relational analysis of the industry challenges. Keywords: Biological asset valuation, Decision-enhancing disclosures, Fair value accounting, Users of financial statements, Valuation elements]]>
<![CDATA[The power circuits, the duality of controls and performance appraisal: evidence from a Sri Lankan private university ]]>
<![CDATA[Seneviratne, S. M. Chaturika]]>;
<![CDATA[Martino, Ashan]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v2i4.309
<![CDATA[Purpose: The study investigates the impacts stemming from the interplay between episodic, dispositional and systemic power circuits through which organisational agents influence or transform the coercive and enabling aspects ingrained in the performance appraisal process in a university setting. Research methodology: The paper uses a single case study method based on a private university. Data was collected using interviews, documentary evidence and observations. Results: We found that coercive controls become dominance over enabling controls of performance appraisal as an outcome of the ongoing implicit struggle between internal agents who pursue diverse interests and power relations in the private university setting. Limitations: As the research is directed towards the selection of in-depth inquiry of specific setting infused with culture, values, and ideology, it might cause to diminish the researcher’s analytical objectivity and independence of the research. Contribution: The study suggests that the realizing of power remained with the agent’s discretion within day-to-day interrelations. Therefore, the agents’ power relations are significant in deciding the intensity of dual controls in the performance appraisal practice. Keywords: Performance appraisal, Power circuits, Enabling controls, Coercive controls, University]]>
<![CDATA[The effect of corporate governance on financial performance of rural banks in Ghana ]]>
<![CDATA[Musah, Alhassan]]>;
<![CDATA[Adutwumwaa, Mavis Yaa]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v2i4.336
<![CDATA[Purpose: The study examined the influence of various corporate governance structures such as board size, board independence, board gender diversity and CEO duality on the financial performance of rural banks in Ghana. Research methodology: The study collected secondary data from the annual report of 30 rural banks for a 10-year period spanning 2010 to 2019. The data was coded into excel and exported into STATA where descriptive statistics, correlation analysis and regression analysis were adopted to answer the research questions. Results: The result shows that there was a positive but statistically insignificant association between CEO duality and ROA and ROE. The study further reveals a positive association between board size and ROA and ROE even though that of ROA was statistically insignificant. Also, board independence was found to be a significant determinant of rural bank financial performance In addition to the above, the study reported a negative association between gender diversity on the boards of the rural bank and ROA and ROE and both associations were statistically significant. Limitations: As a result of the lack of publicly available data on rural banks in Ghana, the study relied on only 30 out of the over 100 rural banks currently operating across the country. Contribution: The result of the study will help the Bank of Ghana and the ARB Apex Bank in their formulation of an appropriate corporate governance framework for rural banks in Ghana and enlighten managers of rural banks on corporate governance structures that enhance their financial performance in Ghana. Keywords: Corporate governance, Rural banks, Return on Assets, Return on Equity, Ghana]]>
<![CDATA[The role of liquidity risk in augmenting firm value: lessons from savings and credit cooperatives in Kenya ]]>
<![CDATA[Waitherero, Kariuki Florence]]>;
<![CDATA[Muchina, Stephen]]>;
<![CDATA[Macharia, Stephen]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v2i4.340
<![CDATA[Purpose: The study aimed to examine the interaction between liquidity risk and the firm's value among Kenyan SACCOs. Research methodology: This study adopted the positivism research philosophy and utilised both descriptive and causal research designs. The study targeted all the 164 licenced SACCOs in Kenya. A sample made up of 115 respondents was selected using a stratified random sampling method. The study utilized secondary data obtained from organization’s published financial statements. Analysis of data was done using descriptive statistics and inferential analysis. Results: The study results illustrated that value of the firm was positively correlated with liquidity risk which significantly and favourably impacted the firm value; (?=0.014577, P=0.001). Limitations: The analysis and conclusions reached in this study were limited to data gathered for the five-year duration between 2012 and 2016. Contribution: This study is useful to the management of SACCOs and the Kenyan government to understand better how financial risk management can improve their firms' value. The study adds to the existing knowledge of financial risk management and firm value. Keywords: Savings and credit cooperatives, Liquidity risk, Firm value]]>
<![CDATA[The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality ]]>
<![CDATA[Rosadi, Yuda Muhamad Rizkia]]>;
<![CDATA[Barus, Irene Sukma Lestari]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v4i3.346
<![CDATA[Purpose: This study aims to determine the effect of time budget pressure and auditor’s competency on audit quality. Research Methodology: The sample used in this study were auditors who work at the Public Accounting Firm in Bandung, Indonesia, and 48 auditors were asked to be respondents. The primary data was obtained by distributing questionnaires. This study uses a non-probability sampling method with a purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software. Results: Based on the research results, it can be concluded that the variable time budget pressure and auditor’s competence partially have a positive and significant effect on audit quality. Limitations: The limitation of this study is the variables studied consisted of only 2 (two) variables, namely time budget pressure and auditor competence. The questionnaire is distributed only to auditors who work at the Public Accounting Firm in Bandung, Indonesia. Contribution: Author, Auditor, Public Accounting Firm in Bandung City]]>
