Phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior were interesting to study. This paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects o f locus o f control, professional commitment, audit experience and ethical reasoning on the behavior o f public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DK1 Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research, because the population o f public accountants ' that worked in CPA firm was unknown. The analyses technique was multiple regressions. The results o f this research showed that the variables locus o f control, professional commitment and ethical reasoning provides a better explanation fo r audit practice in a public accountants' ethical decision-making.Other results o f this research show that audit experience have not interaction effect to explain audit practice in a public accountants' ethical decision-making.
Many banking companies that offer shares on the Indonesia Stock Exchange, so it is very important for banking companies to pay attention to the value of their companies. This study aims to analyze the effect of the implementation of Good Corporate Governance on firm value through the existence of profitability. This study used a quantitative approach and secondary data collection, by testing the causal relationship of measurable research variables, namely examining the effect of GCG on firm value and profitability and positioning the profitability variable as an intervening variable. This study found that the direct relationship between GCG and profitability to firm value has an influence. Whereas, the results of this study also indicate the ineffective use of the proxied profitability of Return on Equity (ROE) as an intervening variable in the effect of GCG on firm value. This means that in banking companies listed on the IDX for the 2017-2019 period, GCG does not have an indirect effect on company value through profitability. Based on the results, if bank management pays more attention to the application of the principles of good governance (GCG), it will have an impact on increasing firm value.
The research aims to examine the effect of the variables of the board of commissioners, independent commissioners and managerial ownership on financial performance as measured by Return on Assets (ROA) during the covid-19 pandemic. Board of commissioners and independent commissioners have a role to monitor and provide input for managers to support processes within the company. Managerial ownership is share ownership owned by managerial parties so that they can take part in decision making and encourage activities within the company. This study was tested by testing the classification assumption and multiple regression with samples and populations of 31 major energy companies listed on the Indonesia Stock Exchange (IDX) and publishing their annual report for the period 2018 -2020. The results show that: (1) the board of commissioners has a positive effect and significant effect on financial performance, (2) independent commissioners have a negative and insignificant effect on financial performance, (3) managerial ownership has a positive and significant effect on financial performance.
Due to environment protection issue, waste management becomes one of important factors in maintaining organization sustainability. In developed country, a growing number of companies began to integrate the pro environment practices, such as waste management practices, into their business strategy. In contrast, the implementation of waste management practices by business organizations in developing country, like Indonesia, is still rare. Waste generated by industries is greater than the capacity to manage this volume of waste. This poses a problem that leads to improper disposal of waste and pollution. This study aims to design a research model which investigates the relation of institutional environment including cognitive, regulatory, and normative element; manager environmental attitudes, worker environmental attitudes, environmental policy, strategic waste management practices, and financial performance.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.