The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green accounting especially in Indonesian Industri on Asian Economic community era.
The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS). This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions.
This study is directed to identify any strategy that can be done to improve tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon.
Understanding professional skepticism will help the auditor to assess the risks of material misstatement in the financial statements appropriately. One of the efforts lecturers can make to improve this understanding is through an audit learning model that links efforts to collect and evaluate audit evidence into question exercises. This study aims to see audit learning regarding evidence collection (sequence of evidence) and evidence assessment (critical thinking about mitigation risk) can influence students' understanding of skepticism. The research was conducted on 120 students of the UPI accounting study program class of 2017 and 2018. The research method was carried out by experiment. The research design in this study used a 2x2 factorial design. The study results prove that learning about evidence collection (sequence of evidence) and assessment of evidence (critical thinking about mitigation risk) increases understanding of professional skepticism. The study results have implications for the development of audit learning methods that emphasize critical thinking efforts about risk mitigation that can increase students' understanding of professional skepticism.
The COVID-19 pandemic has led to a decline in economic growth and tax receipts. To overcome this, the government has implemented a policy by provided provision of tax installment incentives on pph article 25. However, the absorption incentive is not in line with the government's expectations. This study analyzes the factors that cause the low absorption of tax installment incentives article 25. This research is qualitative study with an interpretive paradigm with phenomenological method. The research data comes from literature review, news and survey results of business people and the general public as taxpayers. The research find there are several factors that cause the utilization of the article 25 income tax incentive did not reach the target, namely: Economic conditions are still weak, level of beneficiary taxpayers is still low, socialization by the government has not been maximized, incentive schemes are not suitable for business sectors, slowness of the rules or guidelines for the implementation of the policies at the beginning of the insetif enforcement period, policies have not been driven by ease of processing requirements, lack of public understanding of the incentive delivery mechanism, time span is too close between the issuance of policies and the enactment of policies.
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