Given the large number of financial and non-reporting information of financial services that are presented today, Integrated Reporting (IR) is seen as a solution to users for decision makings. This research was conducted descriptively in investigating the accounting educators' perceptions of integrated reporting. The specific purpose of this research is to describe the opportunities & benefits as well as the challenges & disadvantages of integrated reporting in the accounting educators' points of view. This research used SPSS version 20 for data analysis purpose based on the data from 49 accounting educators in 2020. The results of this study illustrate the accounting educators' perceptions of the implementation of integrated reporting, which shows that there are significant differences between the Average Opportunities and Benefits (AVEPM) and Challenges & Disadvantages (AVETK). The conclusion is that the Average Opportunities and Benefits of integrated reporting implementation (AVEPM) is greater than the Average Challenges and Disadvantages of integrated reporting implementation (AVETK).
This study aimed to obtain empirical evidence about the effect of accounting irregularities on tax aggressiveness with control variables, namely: leverage and profitability in the period before and after the tax-amnesty, using the data between 2015 and 2017. This study used SPSS version 23 and Smart PLS3 on data of all manufacturing companies with purposive samples between 2015 and 2017. This study reveals that accounting irregularities have no effect on tax aggressiveness in the periods before and after the tax-amnesty.
This study aimed to provide an overview of stakeholder perception among companies in Indonesia about earnings management and its influence on the quality of accounting information. Primary data was acquired from respondents consisting of stakeholders. The questionnaire was distributed both manually and through Google Form. The results indicate that: (1) there is no significant difference in stakeholder perception based on gender, (2) there is no significant difference based on maturity on earnings management, but there are significant differences based on maturity level on the influence of earnings management on the quality of accounting information, (3) there is no significant difference based on work experience , and (4) there is a positive and significant influence of earnings management perception on the quality of accounting information. Thus, it can be illustrated that the higher the stakeholder perception of earnings management, the higher the quality of accounting information will be.
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