Accounting Information System (AIS) is very important for Small and Medium Enterprises (SMEs) because it can provide information for the owner in decision making. In line with the result of previous study, which find that AIS alignment is needed because it will affect company performance. This study aims to test the direct relationship and mediating relationship among three contingency variables of AIS alignment on non-financial performance. This study employs questionnaire with 87 SMEs owner in Yogyakarta region as samples. The results show that AIS sophisticated, owner commitment affect non-financial performance, either directly or mediated by AIS alignment. This study implies that AIS is very essential for SMEs to survive in a very competitive environme.Non-financial performance 1 Refers to previous study that found that accounting information system has the same terminology with Management Accounting System (MAS) Management Information System (MIS), accounting information system which is the part of information technology [15,16]. implementation [6]. Second, company needs a large sum of money to make a design, test, and implement IT Lim et al. [7], while the limitation in budget is the main problem faced by SMEs [8]. Third, even though SMEs owner realize that performance measurement is an important activity, however they may not use it properly [9]. The contingency perspective explains that organizational performance is affected by internal factors [10]. In line with the argument, Hussin et al. [11]; Ismail and King [12] explain that SMEs performance is affected by alignment between capacity and IT requirement. Furthermore, Ismail and King [13]; Al-Eqab and Ismail [14] prove that IT alignment is affected by organizational factors such as AIS sophisticated and owner commitment, and situational factor that is external IT expertise [11]. The SMEs need AIS sophisticated to face market competition [3], to facilitate the realization of objectives [17], provide flexibility in developing strategy, especially in facing consumers' demand [18]. Besides that, SMEs also need owner's commitment in implementing the IT; the more committed the owner, the implementation of technology will be easier [19]. The SMEs owner who have commitment will realize that IT is very important for SMEs to survive [20]. In addition to AIS sophisticated and owner commitment, external IT expertise becomes another important factor for SMEs in IT implementation [11]. Human resources limitedness makes external IT expertise is needed for SMEs because assistance from the experts in IT may decrease risk and facilitate and fasten IT implementation in SMEs [20,21].This study aims to test direct relationship between AIS sophisticated, owner commitment, external IT expertise, and non-financial performance, as well as the indirect relationship among the variables mediated by AIS alignment. This study results are important for SMEs owner so that they can plan and select the IT that meet their capacity and requirement. This study employs non-financial perform...
In this study, we investigate the relationship between intellectual capital disclosure and underpricing. We did interviews and gave questionnaires to practitioners and academics to develop intellectual capital disclosure measurement methods (in this case, it is the weighted disclosure index). The analysis result of 189 companies which did initial public offerings in Indonesia during 2000–2014 shows that intellectual capital disclosure affects negatively on underpricing. It indicates that intellectual capital disclosure can reduce asymmetry information between the issuer and the potential investor. In addition, intellectual capital disclosure can assist potential investors in assessing the company’s quality and prospects.
We investigate the determinants of intellectual capital (IC) disclosure in the prospectus of initial public offering (IPO). Going deeper, we also examine the impact of IC disclosure on underpricing. By studying 86 IPOs of Indonesian firms over the period of 2000-2014, we do find that ownership retention and underwriting portion have a positive effect on the extent to which IC is disclosed. Moreover, our results reveal that IC disclosure is negatively correlated with the level of underpricing. In addition, evidence is also found that IC disclosure mediates the link between underwriting portion and underpricing.
This study objective was to examine the effect of corporate governance and the accruals quality on the corporate cash holdings. The research was conducted at manufacturing companies listed on the Indonesian Stock Exchange from 2009 to 2010. The study populations are all of manufacturing companies listed on the Indonesian Stock Exchange. The study samples are 143 companies taken using the purposive sampling method. The study hypothesis was tested using multiple linear regressions. The analysis results showed that: corporate governance positively affects corporate cash holdings; the accruals quality negatively affects corporate cash holdings.
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