Ethical behavior is crucial in every profession, included accounting profession. The important role of the accountant in keeping stakeholders wealthy makes the accountant has to stick into high standards of ethics. The aim of this study was to analyze the difference level of moral reasoning ability in the accounting profession, measure individual ethical behavior using experimental approaches of hypothetical situation, and empirically test the influence of locus of control, individual demographical characteristics (gender, age, educational background, work responsibility, and work tenure), and the accountant’s understanding code of ethics into the accountant’s ethical behavior measured by moral reasoning proxy.This study use the basic theoretical framework of Kohlberg’s Moral Development Theory in explaining and predicting the relationship of individual ethical behavior with its demographic characteristics. This study also tries to develop Conroy, Emerson & Pons (2009) study which analyze the relation of position level at work with individual ethical behavior, and added some variables: locus of control which referred to Rotter’s, and variable understanding of accountant’s ethical code.This study is a quantitative study using a survey method to find the effect of independent variables, partial and simultaneously to ethical behavior. We analyze sample responses to 96 respondents who works as an accountant in financial industry include banks and non-banks and the result shows that locus of control and accountant’s understanding of ethical code relates positively and significantly to accountant’s ethical behavior, while demographic characteristics are not a significant predictor of ethical behavior among accountant profession.
This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses. Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.
This research is aimed to examine the influence of the banking specification ratio to the return on asset and the return on equity. The implication of this research is hoped to be able to give more understanding, especially for the emitter as the basic of the consideration in making decision to maximize the performance of the company and the shareholders. So, it has big return, for the investor in making the invested decision and for the banking customer in making the consideration in choosing the financial institution that will be become as the place to save the deposit or to propose the credit. The previous research is expected that the banking specification ratio gives the positive influence to the profitability. The test of the variables in this research will be done by entering the variables to a multiple analysis regression. The sample of this research is done to the national banking registered in the stock exchanges of Indonesia and that has the complete banking data in Indonesia from 2011 to 2015.
This research aims to determine the financial factors that can influence punctuality in submitting financial reports on the consumption industry companies listed on the Indonesian Stock Exchange for four years (2017-2020). The financial factor used in this research is an independent variable: profitability projected with ROA, leverage to determine the debt ratio amount toward equity, and managerial ownership to determine how much the share ownership management influences the decision-making. The research sample consisted of 29 companies of the consumption industry selected using purposive sampling with specific criteria. The data analysis applies the analysis of regression panel data. This research result showed that ROA was not negatively influenced by punctuality in submitting the financial report, and managerial ownership influences positively and significantly on punctuality in submitting the financial report.
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