cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Imanda Firmantyas Putri Pertiwi
Contact Email
afs@profesionalmudacendekia.com
Phone
+62888237204020
Journal Mail Official
imandaf@profesionalmudacendekia.com
Editorial Address
Sakung RT 01 RW 02 Butuhan Delanggu
Location
Kab. klaten,
Jawa tengah
INDONESIA
Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2023): Issue: January" : 5 Documents clear
Literature Review: Factors Affecting The Performance Accountability Report of Government Agencies (LAKIP) Local Government in Indonesia Idel Eprianto
Accounting and Finance Studies Vol. 3 No. 1 (2023): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs31.5312023

Abstract

This article is a literature review the factors that affect the performance accountability report of government agencies (LAKIP) of local governments in Indonesia which is the dependent variable. While the independent variable is compliance with legislation, competence of human resources, clarity of budget goals. The hypothesis that is built is to examine the influence between variables so that it can be used in further research. The results of the literature review show the influence of the variable compliance with regulations, human resources competency and clarity of budget goal to LAKIP local governments in Indonesia.
The Effect of Loss Aversion Bias and Regret Aversion Bias on Financial Decisions with Financial Literacy as an Intervening Variable Fazlur Rahman Rahawarin
Accounting and Finance Studies Vol. 3 No. 1 (2023): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs31.5512023

Abstract

Decision-making is difficult for everyone, including MSMEs. This study describes the relationship between behavioral bias, namely loss aversion bias and regret aversion bias on decision making. Financial literacy becomes an intervening variable in explaining the relationship between the two. This study took 125 SMEs in Bululawang using a questionnaire. Data analysis was performed using SEM analysis and using the AMOS application. The results show that loss aversion bias and regret aversion bias affect investment decision-making. Likewise, financial literacy can be an intervening variable that can affect the relationship between the two
Political Influences On Accounting Standards: A Discussion Of GAAP & IFRS ROBERT ODEK; KALUNDU KIMANZI
Accounting and Finance Studies Vol. 3 No. 1 (2023): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs31.5562023

Abstract

Accounting standards, as expressions of public policy, are not constantly impartial in that they inflict benefits on some individuals in society to the disadvantage of others. This has been as a result of the power play between the US GAAP and the proponents of IFRS. This paper presents the political factors affecting the accounting standard setting. The paper discusses the debate between the adoption of accounting principles (IFRS) or accounting rules (GAAP). It presents the convergence of accounting standards and the future of IFRS.
Financial Restatement on Manufacture Sector Company Reviewed from The Aspect of Corporate Governance and Company-Specific Characteristics Fitri Laela Wijayati
Accounting and Finance Studies Vol. 3 No. 1 (2023): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs31.6202023

Abstract

This research was conducted because there was a phenomenon of financial restatement by manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. This study was conducted with the aim to test whether there was an influence of the independent variable corporate governance and company-specific characteristics on the dependent variable of financial restatement. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2020 research period. The sampling technique used was purposive sampling so that a sample of 42 companies was obtained for 6 years and produced 252 observational data. The data analysis technique used in this research was logistic regression analysis. The results of the study showed that the audit quality variable had a positive effect on financial restatement, while the variable size of the board of commissioners, independent commissioners, audit committee expertise, audit quality, executive compensation, company age, company performance, company leverage and liquidity have no effect on financial restatement.
The Whistleblowing Diamond: Considering Four Elements of Whistleblowing Intention Dwi Defiantoro
Accounting and Finance Studies Vol. 3 No. 1 (2023): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs31.6252023

Abstract

We review how whistleblowing diamond factors affect whistleblowing intention which are moderated by perceived organizational support. This quantitative research was conducted using a case study survey method with a sample of 220 village officials in Minahasa Regency. This study uses the whistleblowing diamond theory, which explains four type of factors that can influence a whistleblower's intention to conduct whistleblowing, namely: pressure/incentives, opportunity, rationalization, and capability. This study found that the factors that significantly influenced whistleblowing intentions were opportunity, rationalization, and capability with a significance of p<0.05, 0.001, 0.004, and 0.033, respectively. Meanwhile, pressure and incentive factors proved not to significantly affect whistleblowing intentions, with a significance value of p>0.05, 0.779, and 0.924, respectively. This study also found that the moderating factor of perceived organizational support increased the influence of pressure, incentives, opportunity, rationalization, and capability on the intention to report violations with a significance value of 0.0001 to 0.005.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2025): (Issue-January) Vol. 4 No. 4 (2024): Issue: October Vol. 4 No. 3 (2024): Issue: July Vol. 4 No. 2 (2024): Issue: April Vol. 4 No. 1 (2024): Issue: January Vol. 3 No. 4 (2023): Issue: October Vol. 3 No. 3 (2023): Issue: July Vol. 3 No. 2 (2023): Issue: April Vol. 3 No. 1 (2023): Issue: January Vol. 2 No. 4 (2022): Issue: October Vol. 2 No. 3 (2022): Issue: July Vol. 2 No. 2 (2022): Issue: April Vol. 2 No. 1 (2022): Issue: January Vol. 1 No. 4 (2021): Issue: October Vol. 1 No. 3 (2021): Issue: July Vol. 1 No. 2 (2021): Issue: April Vol. 1 No. 1 (2021): Issue: January More Issue