Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 14)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 23)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 11)
The Accounting Review     Full-text available via subscription   (Followers: 48)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Jurnal ASET (Akuntansi Riset)
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2086-2563 - ISSN (Online) 2541-0342
Published by Universitas Pendidikan Indonesia Homepage  [12 journals]
  • The Role of Ethical Orientation and Moral Intensity in Improving Ethical
           Decision of An Auditor

    • Authors: Dewi Indriasih, Wiwit Apit Sulistyowati
      Pages: 185 - 196
      Abstract: Abstract. Ethical decision making is an action expected to be performed by an auditor despite facing conditions involving an ethical dilemma. This study aims to examine the ethical decision of auditors through ethical orientation as well as the moral intensity owned by the auditor. This study was conducted at the Auditor Inspectorate in Tegal City with a census sampling technique obtained 33 auditors as research respondents. Regression analyses are used to test the effect of ethical orientation and moral intensity on the ethical decisions of an auditor. Partial hypothesis testing results show that ethical and moral orientation affects the ethical decisions of Auditors. This study gives implications that with the ethical orientation and moral intensity of the auditors in conducting its function, the auditor will consider the ethical aspect to improve their integrity.Keywords: Ethical Decision; Ethical Orientation; Moral Intensity.Abstrak. Pengambilan keputusan etis adalah tindakan yang diharapkan dapat dilakukan oleh seorang auditor meskipun menghadapi kondisi yang melibatkan dilema etis. Penelitian ini bertujuan untuk menguji keputusan etis auditor berdasarkan orientasi etis dan intensitas moral yang dimiliki auditor. Penelitian ini dilakukan pada Auditor Inspektorat Kota Tegal melalui teknik sensus sampling diperoleh 33 auditor sebagai responden penelitian. Analisis regresi digunakan untuk menguji pengaruh orientasi etis dan intensitas moral terhadap keputusan etis auditor. Hasil pengujian hipotesis secara parsial menunjukkan bahwa orientasi etis dan intensitas moral berpengaruh terhadap keputusan etis auditor. Penelitian ini memberikan implikasi bahwa dengan orientasi etis dan intensitas moral, auditor dalam menjalankan fungsinya akan mempertimbangkan aspek etika untuk meningkatkan integritasnya.Kata Kunci:Keputusan Etis; Orientasi Etis; Intensitas Moral.
      PubDate: 2021-12-24
      DOI: 10.17509/jaset.v13i2.38962
      Issue No: Vol. 13, No. 2 (2021)
       
  • Organization Factors on the Quality of Financial Applications in Insurance
           Companies

    • Authors: lilis puspitawati
      Pages: 197 - 210
      Abstract: Abstract: This study to find out the magnitude of the organizational environmental factors on the quality of Financial Application in insurance companies. This research is motivated by the problem of the low quality of Financial Applications in several insurance companies in Indonesia, because many financial applications are not integrated and often experience interference. The research used descriptive and qualitative methods. The sample in this study were 35 financial accounting units of insurance companies in Bandung city, which were selected based on the Simple Random Sampling technique. To test the effect between variables, multiple linear regression analysis was used. The results showed that information technology had a significant positive effect on the quality of financial applications, top management support had a significant positive effect on the quality of financial applications and organizational culture had a significant positive effect on the quality of financial applications. 
      PubDate: 2021-12-24
      DOI: 10.17509/jaset.v13i2.37003
      Issue No: Vol. 13, No. 2 (2021)
       
  • The Impact of Regional Government Financial Performance on Capital
           Expenditure

    • Authors: Jouzar Farouq Ishak
      Pages: 211 - 219
      Abstract: The purposes of this study is to examine the effect of regional government financial performance namely financial independence, fiscal decentralization, and financial efficiency on capital expenditure. The method used is multiple regression in provincial government in Indonesia in 2013-2020. Data for the study was collected from Directorate-General of Regional Fiscal Balance website. The result of the study indicate that financial decentralization and financial efficiency impact on capital expenditure. This show that provincial government increase local revenue and efficiency in regional spending.
      PubDate: 2021-12-24
      DOI: 10.17509/jaset.v13i2.35903
      Issue No: Vol. 13, No. 2 (2021)
       
  • THE INFLUENCE OF AUDITOR ROTATION AND AUDITOR'S REPUTATION ON AUDIT
           QUALITY WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE

    • Authors: yunita christy, Se Tin Se Tin
      Pages: 220 - 233
      Abstract: This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019. This study was using logistics regression analysis to see the influence of auditor rotation, auditor reputation on audit quality, with auditor specialization as a moderating variable. The results showed that auditor rotation had no influence on audit quality; auditor reputation had an influence on audit quality; and auditor specialization could not strengthen the relationship between auditor rotation and audit quality, but could strengthen the relationship between auditor reputation and audit quality. 
      PubDate: 2021-12-24
      DOI: 10.17509/jaset.v13i2.37250
      Issue No: Vol. 13, No. 2 (2021)
       
  • Fraud Pentagon Model: Predicting Student’s Cheating Academic
           Behavior

    • Authors: Iqbal Lhutfi, Raden Dian Hardiana, Rika Mardiani
      Pages: 234 - 248
      Abstract: This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisting of several State Universities that are members of the Indonesian Accounting Educator Professional Alliance (APRODIKSI). The main data needed in this study is data derived from questionnaires distributed via google form to maintain health protocols during the pandemic. The questionnaire was distributed after previously being tested for validity and reliability for each question item in the questionnaire using Statistical Product and Service Solutions (SPSS) software. Furthermore, the data collected analyzed by descriptive method. This study concludes that the role of fraud pentagon approach is important in detecting student fraud, plus other contributing factors such as external pressure and also gender which determines students when committing academic fraud. Through this research, it can be seen the predictive factors that are the reasons students commit fraud so that it can be easy for educational institutions to find the right way to prevent it.
      PubDate: 2021-12-24
      DOI: 10.17509/jaset.v13i2.40331
      Issue No: Vol. 13, No. 2 (2021)
       
  • Capital Structure and Dividend Policy Role in Building Stock Price

    • Authors: Luluk Muhimatul Ifada, Sri Sulistyowati, Maya Indriastuti
      Pages: 249 - 258
      Abstract: This research aims to determine the effect of capital structure variables on stock price through dividend policy. Stock price is important because it can be used to assess the condition of a company and it becomes a reference for investors to invest in the company. The populations of this research were all manufacturing companies listed on Indonesia Stock Exchange for the period of 2016-2020. The sampling technique used purposive sampling method so that 230 manufacturing companies were obtained. All data were processed using Structural Equation Modeling analysis based on Partial Least Square. The results of this research indicated that the capital structure has a positive effect on dividend policy. In addition, capital structure and dividend policy have a positive effect on stock price. Alternatively stated, dividend policy succeeded in mediating the effect of capital structure on stock price.
      PubDate: 2021-12-25
      DOI: 10.17509/jaset.v13i2.35564
      Issue No: Vol. 13, No. 2 (2021)
       
  • The Positive Investor Perception On Earnings Quality And Tax Management

    • Authors: Muljanto Siladjaja
      Pages: 259 - 273
      Abstract: Empirically, high earnings quality positively influences market price movement. This is because it serves as a brief management guideline for implementing accounting standards and tax regulations for continuous meaningful improvement. This research tests investor’s perception of high earnings quality and tax management for a better prospect as indicated by future market value. An analysis of future return and dividend payout shows that the firm is currently on the right track, which significantly impacts the risk and agency fluctuation in the following period. This study used questionnaires to gather information from 384 respondents, including related parties with a dominant influence on the investment decision. Through structural equitation modeling, unobserved variables included earnings quality, tax management, and future market value, including dividend policy. The observed variable was the push for increasing the accounting information quality. The high earnings quality indicates management's obedience in implementing all available regulations, both accounting standard and tax regulation. The dividend policy, related to earnings quality and tax management, positively contributes to a high financial reporting quality. Concerning Decision Tree Model and Bayes Theorem, the high accounting information quality is an application of game theory, including estimating the probability of long or short positions. As a mandatory obligation, the dividend policy is used to pressure the management to provide high-quality accounting information.
      PubDate: 2021-12-25
      DOI: 10.17509/jaset.v13i2.26402
      Issue No: Vol. 13, No. 2 (2021)
       
  • Strategy To Improve The Potential Waqf Asset Management in Indonesia :
           Efficiency Approach

    • Authors: Ifa Hanifia Senjiati, Winwin Yadiati
      Pages: 274 - 283
      Abstract: waqf is the subject of discussion in the global issue. waqf is one of the instruments for economic recovery during a pandemic. The development of waqf is not accompanied good waqf management. The encountered problems are nadzir has insufficient knowledge an its causing inefficiency in managing waqf assets. Efficiency waqf institutions is measured by comparing targets and program planning and the data obtained are still descriptive.The urgency of this study is to analyze the efficiency of waqf management and how to develop its potential in the future. Thus, the qualitative method with Data Envelopment Analysis was used. The objects were five waqf institutions registered in the Indonesian Waqf Board and incorporated as a foundation in the 2014-2017 periods so that 20 financial reports were obtained. Input variables used were the operational costs and depreciation costs on assets under management, while the output variables were the revenue and the utilization of waqf funds. The contribution of this research is to provide solutions and steps that must be taken by nadzir waqf in Indonesia to improve the management of its waqf assets. The results are the consistently efficiency institutions reaching by Dompet Dhuafa Republika (2014-2017). The potential can get higher by reducing operational costs and depreciation assets. And then increasing the revenue and the utilization of waqf funds.
      PubDate: 2021-12-28
      DOI: 10.17509/jaset.v13i2.40044
      Issue No: Vol. 13, No. 2 (2021)
       
  • Working Capital Requirements in Indonesia: Determining Factors, Adjustment
           Speed, and Financial Constraints

    • Authors: Lukas Purwoto
      Pages: 284 - 299
      Abstract: Working capital behavior has attracted the attention of researchers in relation to company development and the financial environment. This study aims to investigate the determinants and speed of target adjustment of working capital requirements and to examine whether financial constraints lead to differences in target adjustment behavior. The sample consists of public companies in Indonesia for the 2011-2018 period. The results show that sales growth, leverage, size, operating cash flow, age, and fixed assets have a significant effect on working capital requirements. By applying the GMM system from the dynamic panel model, this study also demonstrates that companies have a target level of working capital. Moreover, this study shows that companies that do not experience financial constraints make adjustments to the target, but this does not happen to companies that experience financial constraints. The adjustment behavior of optimal working capital is highly dependent on the company's financial constraints.
      PubDate: 2021-12-28
      DOI: 10.17509/jaset.v13i2.37592
      Issue No: Vol. 13, No. 2 (2021)
       
  • Factors Affecting the Quality of SKPD Financial Reports in Cimahi City
           Local Government

    • Authors: Indra Firmansyah Bagjana, Andry Arifian Rachman
      Pages: 300 - 313
      Abstract: The objective of this research is to determine the influence of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports in the Cimahi City Local Government.  The research was conducted on all SKPD, with 83 respondents who are the team of SKPD financial report compilers. To determine the effect of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports, multiple linear regression models and t-test to examine the hypothetical tests processed with SPSS Statistics 25 were used.  The results showed that the competence of human resources and the government's internal control system had a significant effect on the quality of SKPD's financial reports.
      PubDate: 2021-12-30
      DOI: 10.17509/jaset.v13i2.37707
      Issue No: Vol. 13, No. 2 (2021)
       
  • Human Capital, Social Capital, And Innovation Capability In Performance Of
           Village-Owned Enterprises

    • Authors: Yesi Mutia Basri, Hariadi Yasni, Al Azhar-A, Rheny Afriana Hanif, Rezi Abdurrahman
      Pages: 314 - 330
      Abstract: This study aims to analyze the effect of human capital and social capital on the performance of Village-owned Enterprises which is mediated by innovation capability. The population in this study is Village-owned Enterprises located in Kampar Regency. Respondents in this study were the director of BUMdes. as many as 228 Village-owned Enterprises. The data collection technique is by sending a questionnaire in the form of an internet questionnaire designed using Google Forms. A total of 120 BUMDes Directors participated in this research. The results of data analysis with PLS show that the results of the study indicate that human capital does not affect the performance of Village-owned Enterprises. Social capital affects the performance of Village-owned Enterprises. Social capital and human capital have also been shown to affect the ability to innovate. Social capital has also been shown to affect humans and innovation capability affects performance. The ability of innovation can also partially mediate the relationship of social capital with the performance of Village-owned Enterprises and fully mediate the effect of special capital on the performance of Village-owned Enterprises. However, human capital is not a mediating variable for the effect of social capital on Village-owned Enterprises performance. This research has a contribution to improving the performance of Village-owned Enterprises.
      PubDate: 2021-12-30
      DOI: 10.17509/jaset.v13i2.37763
      Issue No: Vol. 13, No. 2 (2021)
       
  • TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH

    • Authors: Yenni Mangoting, Chaterine Aprilia Pangestu, Febby Melliani Tjan, Jennifer Grace Evangelina
      Pages: 331 - 347
      Abstract: This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the moderation effect of information technology and law enforcement in the relationship between intention and tax fraud. The respondents in this study were individual taxpayers. One hundred twelve questionnaires were analyzed using the Partial Least Square (PLS) method. This study showed that attitude, social influences, and rationalization positively influence the taxpayer’s intention to commit tax fraud. Likewise, intention to commit tax fraud positively influenced taxpayers’ fraud behaviour. The moderation test result showed that compared to law enforcement, the interaction between intention and information technology is more effective to prevent tax fraud. This integrative model explains that other than anticipating fraudulent acts through tax service digitalization, morality in tax fraud needs to get more attention from tax authorities.
      PubDate: 2021-12-30
      DOI: 10.17509/jaset.v13i2.38880
      Issue No: Vol. 13, No. 2 (2021)
       
  • PROFITABILITY MODELLING AS A TARGET OF BANKING IN INDONESIA

    • Authors: Dewi Cahyani Pangestuti
      Pages: 348 - 361
      Abstract: The existence of banks is very important for a country because it plays a role in encouraging the economy of a country where banks provide lines of financing, savings, and lending so that, in the end, people's standard of living can increase. To be able to maintain banking survival, the company must be able to maintain its performance well, including by increasing high profitability, distributing dividends well, and maintaining the prospects of a growing business so that its performance is considered good. The research aims to analyze and find out the effect of capital adequacy, credit risk, and liquidity on the profitability of Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX). The sample in this study is a conventional commercial bank listed on the IDX for the period 2015-2019, as many as 41 companies. The data analysis technique used is a type of quantitative analysis. The results showed that capital adequacy and credit risk negatively affect profitability, but liquidity does not affect profitability. Furthermore, it is expected to be able to add variables that affect banking profitability and expand the research period and add research samples, not only for conventional commercial banks but also for Islamic banks.

      PubDate: 2021-12-30
      DOI: 10.17509/jaset.v13i2.39642
      Issue No: Vol. 13, No. 2 (2021)
       
  • Effect of CSR, Financial Distress, and Corporate's Growth on Earning
           Response Coefficient

    • Authors: Adam Martin Immanuel
      Pages: 362 - 374
      Abstract: Abstract. This study aims to obtain empirical evidence on the effect of corporate social responsibility (CSR), financial distress, and corporate growth on earnings response coefficient. This study uses data from manufacturing sector companies listed on the IDX during the period 2017 to 2020. Based on purposive sampling, this study uses a sample of 64 companies with a total of 256 observations. Data were analyzed using multiple regression analysis. The results concluded that corporate social responsibility has a positive effect on the earnings response coefficient, financial distress has a negative effect on the earnings response coefficient, and corporate growth has no impact on the earnings response coefficient. Keywords: corporate growth; corporate social responsibility; earnings response coefficient; financial distress; Indonesia. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh corporate social responsibility, financial distress, dan pertumbuhan perusahan pada earnings response coefficient. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di BEI tahun 2017-2020. Data pada penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan sampel. Berdasarkan teknik purposive sampling, penelitian ini menggunakan sampel sebanyak 64 perusahaan dengan total observasi sebanyak 256 observasi. Data dianalisis menggunakan analisis regresi berganda. Hasil regresi penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh positif terhadap earnings response coefficient, financial distress berpengaruh negatif terhadap earnings response coefficient, dan pertumbuhan perusahaan tidak berpengaruh terhadap earnings response coefficient. Kata Kunci: corporate social responsibility; earnings response coefficient; financial distress; Indonesia, pertumbuhan perusahaan. 
      PubDate: 2021-12-30
      DOI: 10.17509/jaset.v13i2.39621
      Issue No: Vol. 13, No. 2 (2021)
       
  • FINTECH PAYMENT ADOPTION AMONG MICRO-ENTERPRISES: THE ROLE OF PERCEIVED
           RISK AND TRUST

    • Authors: Anissa Hakim Purwantini, Friztina Anisa
      Pages: 375 - 386
      Abstract: The current adoption of fintech payment technology by MSMEs is motivated by the trend of using digital money. This study presents an investigation the factors that influence the intention to use fintech payments (e-money, e-wallet and Electronic Data Capture) in micro-enterprises. Furthermore, this study will explore more specifically the role and perceived trust and risk in fintech payment adoption. This study uses a quantitative method by distributing surveys to 136 Micro, Small and Medium Enterprises using convenience sampling technique. The results indicated that perceived usefulness, risk and trust are the important drivers of the adoption fintech payment among the micro-enterprises. The results of this study reveal interesting findings, risk perception has a significant positive effect on intentions to use fintech payments.
      PubDate: 2021-12-30
      DOI: 10.17509/jaset.v13i2.37212
      Issue No: Vol. 13, No. 2 (2021)
       
 
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