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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. 2 (2023): Issue: April" : 5 Documents clear
Communication and Psychology Audit in Internal Audit Assignment Vita Citra
Accounting and Finance Studies Vol. 3 No. 2 (2023): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs32.6332023

Abstract

This research was conducted to identify and analyze the psychological approach and audit communication in audit assignments. the object of this study is the internal auditor of bank x. The data collection tool in this study was a questionnaire distributed to the head of internal audit, junior auditors, senior auditors, and auditees. The data analysis technique uses multiple linear regression. The results of the study show that audit communication has a significant effect on the assignment of audit professionals. Then, audit psychology also has a significant effect on the assignment of audit professionals.
An Evaluation of Contributions of Selected Organizational and Sociological Theories to Managerial Accounting Research Robert Odek; Josephat Oluoch Oluoch
Accounting and Finance Studies Vol. 3 No. 2 (2023): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs32.6372023

Abstract

Purpose: The drive of this research work was to evaluate selected organizational and sociological theories in regard to their contribution in management accounting research with the object of recognizing the gaps and areas for further study. Methodology: The study applied integrative review/critical review approach by relying on previous publications of which 28 publications were included in the study. Content analysis was used in data analysis. Findings: Contingency theory has received wider acceptance in the field of managerial accounting research. Its application has since been evidenced based on its contingent propositions which include; technology, organization structure, and the general operating environment of the organization. However, other studies suggested that contingency method has the look of being persuasive but momentary fashion and it is principally deceptive. That is, the exact and appropriate contingent elements have remained unclarified and thus the essence of in-depth theoretical, and realistic, consideration. Thus it provides a limited insight to organizational contingent factors. Moreover, Institutional theory as much as criticized of being political; it enables the organization to view itself holistically both from the angle of the task environment (technology, firm structure and work environment) and the external environment (political influences, public expectations, professional perspectives) implying management accounting programs implemented by the firm has to be in line with the social expectations of the company external clients. Resource dependency theory have highlighted on the role of governmental language, predominantly in budgeting procedures. Labour process theory has contributed toward management accounting in the sense that with the quest to shift from the old age production system to the contemporary company production; corporations required to appropriate profits. This could only be supported through employment of trained executives with knowledge in managerial accounting and book keeping. However the model has been disparaged on the foundation that its promoters believed on the adoption of the scientific approach which is simply but one aspect of the organizational view. Implications: The findings from the many empirical studies reviewed herein are therefore helpful in addressing the research objectives with supremacy that no single revision had done. This literature review is an outstanding way to expose gaps where more research work is necessary, and also being dire component of spawning original theoretic outlines and construction of conceptual ideas. Value of the Study: It contributes to management accounting research by evaluating the theories. Besides, it helped to suggest areas for further research plus offering recommendations based on the findings.
The Impact Of Covid-19 On Audit Quality And Procedures For External Auditors (Literature Review) Luthfi Siti Nur Fadillah
Accounting and Finance Studies Vol. 3 No. 2 (2023): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs32.6382023

Abstract

This study aims to determine the impact of the Covid-19 on the quality and audit procedures carried out by external auditors and how to find solutions to minimize the impact. The research method used is literature review, by tying to dissect information about how the impact of covid-19 on the quality and audit procedures carried out by external auditors. The results of this study identified the presence of covid-19 had an impact on the quality and audit procedures carried out. The results of several previous studies on this topic are still inconsistent, so that other studies are needed to expand the literature.
The Effect of Profitability, Solvency, And Systematic Risk on Stock Returns with Moderating Variables by Audit Quality Harsono Yoewono; Satish Verenathan
Accounting and Finance Studies Vol. 3 No. 2 (2023): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs32.6532023

Abstract

Return is one of the factors that motivate investors to invest and is also a reward for the courage of investors to take risks on the investments made. Stock returns are influenced by three factors, namely internal factors, external factors and market factors. This study aims to determine the profitability, solvency, and systematic risk variables affect stock returns with moderating variables by audit quality. This study uses a quantitative approach. The population in this study is companies engaged in the mining sub-sector in Indonesia in 2011 – 2020 which are listed on the Indonesia Stock Exchange (IDX) or the Indonesia Stock Exchange (IDX). The results in this study are that profitability and solvency have an effect on stock returns, systematic risk has no effect on stock returns, while the audit quality variable as a moderating variable strengthens the return on equity, debt equity ratio and systematic risk variables on stock returns in mining sub-sector companies listed in Indonesia Stock Exchange 2011-2020 period.
The Effect of Dividend Policy and Profitability on Firm Value: (Case Study of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange in 2017-2021) Rizki Juliani Putri
Accounting and Finance Studies Vol. 3 No. 2 (2023): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs32.6622023

Abstract

The purpose of this study is to compare Dividend Policy (DPR) and Profitability (ROE) with Firm Value in Manufacturing companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021. This research is quantitative and uses secondary data. The population of this study is Manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange from 2017-2021 using the purposive sampling method and a 5-year observation period totaling 101 samples. The data analysis used is multiple linear regression analysis. The results of this study conclude that partially Dividend Policy (DPR) has a significant negative effect on Firm Value (PBV) and Profitability (ROE) has a significant positive effect on Firm Value (PBV) of 18% and simultaneously Dividend Policy (DPR) and Profitability has a positive effect significant to Firm Value (PBV)

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