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International Business and Accounting Research Journal

ibarj
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Published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

ISSN : 25500368 EISSN : 25490303 DOI : http://dx.doi.org/10.35474/ibarj.v6i1.234

Core Subject : Economy,

Economics, Econometrics & Finance

International Business and Accounting Research Journal published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung. The journal seeks to consolidate its position as the premier vehicle for the diversification of academic finance. The journal publishes high quality, insightful, well-written papers that explore current and new issues in International Finance. The editorial board particularly welcomes papers that foster dialogue, innovation, and intellectual risk-taking in financial studies, and shed light on the interaction between finance and broader societal concerns. Papers studying finance from a variety of methodological, disciplinary and paradigmatic perspectives will be considered for publication.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 6 Documents

Search results for , issue "Vol 3, No 1 (2019): January 2019" : 6 Documents clear

Conceptual Framework for IFRS Adoption, Audit Quality and Earnings Management: The Case of Bangladesh Mohammad Tariq Hasan; Azhar Abdul Rahman
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study propose to explore the moderating role of audit quality on the relationship between IFRS adoption and earnings management as well as the effect of IFRS adoption on earnings management in the context of Bangladesh, as developing economy. Earlier literature document that the relationship among IFRS adoption, audit quality and earnings management are not conclusive. In case of IFRS adoption, it is incoherent which may be the result of difference in culture, practices and legal strength of the country. This study considers discretionary accruals as proxy of earnings management which is measured by the extended modified Jones model. Moreover, the influence of audit quality on the association between IFRS adoption and earnings management is also proposed to investigate. This study expects to explore the effect of IFRS adoption on earnings management in the context of developing country, like Bangladesh. It may be informative for the reader to understand the outcome of IFRS adoption, audit quality on earnings management in developing economy.

The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review Auwalu Musa
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study examines the role of International Financial Reporting Standards on financial reporting quality and the global convergence. The IFRS adoption is already an issue of global relevance across countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. The adoption of IFRS in Europe is an example of accounting quality across-borders with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting. Specifically, the study review how the change in the recognition and measurement of firms operating accrual item, the loan loss provision, affects income smoothing behaviour and timely loss recognition. The study found that the IFRS convergence reduces the scope for earnings management, is related to more timely loss recognition and leads to more value relevant accounting measures. Thus, the study reviews background and guidance on the change in financial reporting quality following extensive IFRS adoption around the world countries. The study found that a difference in accounting quality is related to country’s overall infrastructure setting. The study also highlights the importance of investor protection for financial reporting quality and the need for regulators to design mechanisms that limit managers' earnings management practice. The study found from different literatures that the adoption of IFRS leads to higher quality of accounting numbers and improve foreign direct investment across countries.

The Influence of Perceived Usefulness, Ease of Use, Attitude, Self-efficacy, and Subjective Norms Toward Intention to Use Online Shopping Shabrina Ramadania; Zaki Braridwan
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Technology development in this era has promoted new innovation in shopping. Nowadays, there are a popular trading forms called online shopping system. Online shopping can become a new medium for buyers and sellers to do a transaction in goods or services. In Indonesia, online shopping has become popular nowadays. This research examines the factors influencing consumers to use online shopping. In this study, the author uses quantitative research method. The data collection method uses questionnaires. The respondents are 300 active undergraduate students from accounting department at the University of Brawijaya. The research data and hypothesis are analyzed using linear regression based on partial least squares (PLS). These research findings indicate that intention to use online shopping is determined by perceived usefulness, ease of use, attitude, self-efficacy, and subjective norms. All those variables have a positive influence towards an intention to use online shopping. It can be concluded that the higher perceived usefulness, ease of use, attitude, self-efficacy, and subjective norms, the higher the effect toward intention to use online shopping.

Moderating Influence of Stakeholder Knowledge on the Relationship between Social Reporting and Sustainability Accounting in the Tea Sector in Mount Kenya Region Sylvester Onyango; Stephen Wanyoike Muchina; Stephen Irura Ng'ang'a
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

In accounting, financial reporting dominantly focus on profits. There is growing pressure on social sensitivity of accounting. Sustainable Development Goals advocate for concern to the environment. Some researchers have endeavored to demonstrate how accountancy need to respond to the social concerns beyond traditional goal of profit maximization that singles out shareholders from the many stakeholders. However, these studies have been deficient in addressing the moderating influence of stakeholder knowledge on the relationship between social reporting and sustainability accounting which this study explores. The study adopted Mixed Methods Research of survey design. The target population comprised of the factory unit managers and accountants as the key informants, drawn from tea factories of Mount Kenya region. The sample was obtained by simple random and stratified sampling techniques. Questionnaire was the main data collection instrument. Data analysis entailed simple binary and hierarchical multiple logistic regression analysis using SPSS. Study results was presented in frequencies, percentages and skewness for descriptive and binomial regression output for inferential statistic. The study found out that tea factories practice social activities that they incur costs which were treated as overhead costs and benefits were derived by tea factories. There was a statistically significant influence of social reporting on sustainability accounting; which was insignificantly moderated by stakeholder knowledge. The study findings were of significant to organizations’ strategies to respond to social externalities which in accounting terms affect the organizations profits in the long run. The study recommends tea factories adopt an integration of social reporting and financial reporting without much focus on stakeholder knowledge.

GDF SUEZ Case Study - Evaluation of Capital Structure, Short-Term Financing and Working Capital Paul Eisenberg
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This article analyses the financial structure of GDF SUEZ for the years 2013 – 2014 by the way of a case study. The company, one of the global players of the energy market, offers rich opportunities to test finance theories reaching from the work of Modigliani and Miller (1958) and Altman (1968) to the more recent approaches of working capital analysis by Panigrahi and Chaudhury (2015), to mention but a few. The study shows a company struggling to accelerate sales and to collect receivables, while over relying on costly short-term finance and stretching accounts payable. Thus, GDF SUEZ forgoes prompt payment discounts and loses supplier goodwill. Taken together with declining revenues, the study provides for a company profile raising going concern issues. The paper may be of interest for finance students, scholars and financial reports analysts as it offers a comprehensive real-life study based on commonly accepted financial modelling.

Impacts of Board Characteristics on Corporate Performance: Evidence from Bangladeshi Listed Companies Mofijul Hoq Masum; Maksudur Momin Khan
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The purpose of this study is to investigate the impacts of board characteristics on corporate performance. To conduct this study one hundred and one Bangladeshi listed companies are taken into consideration. Simultaneous multiple regression analysis has been used to address the relationship between the proxy variables of board characteristics and the proxy variable of corporate performance. The study revealed that out of five proxy variables of board characteristics, board member’s ownership and foreign member on board has significant positive relationship on corporate performance whereas the other three proxy variables of board characteristics - board size, percentage of independent director on board and percentage of women on board has no statistical significant association along with corporate performances of the selected companies. Implications: The findings of the study portrays the scenario of board characteristics and its influence on corporate performance which certainly will pave the way to encourage the corporate people to take life-sustaining decisions regarding board members. These results also provide immense opportunity to the future researchers regarding to the exploration of the association between various attributes of board characteristics and levels of corporate performance.

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Riduan Mas'ud

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Riduan Mas'ud

Contact Email riduanmasud@uinmataram.ac.id

Phone +6281321246272

Journal Mail Official tulus_suryan70@yahoo.co.id

Editorial Address Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung Jl. Jenderal A. Yani No.67 Gedong Tataan Kabupaten Pesawaran Kode Pos 35371 Lampung

Location Kab. tanggamus, Lampung INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Riduan Mas'ud

Contact Email
riduanmasud@uinmataram.ac.id

Phone
+6281321246272

Journal Mail Official
tulus_suryan70@yahoo.co.id

Editorial Address
Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung Jl. Jenderal A. Yani No.67 Gedong Tataan Kabupaten Pesawaran Kode Pos 35371 Lampung

Location
Kab. tanggamus,

Lampung

INDONESIA