• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.1247-1262
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• 2021

The number of tax consultants in Central Java registered at the Indonesian Tax Consultant Association is still limited, likewise, the number of accountants with licensing practices is still small, and making the career opportunities of tax consultants and auditors remain open. This study aims to provide a perspective for career interests in taxation and auditing for accounting students. This study used a quantitative approach by distributing questionnaires to the respondents. The research population involved accounting students who had taken audit and tax courses. The sampling method employed purposive sampling. 270 accounting students at state and private universities in Semarang-Indonesia were chosen. The analysis technique used Warp Partial Least Square (PLS). The results revealed that labor market motivation and considerations positively affected career interests in the taxation and audit fields. Self-efficacy also had a positive effect on career interests in the audit field but not on tax career interests. Besides, gender influenced career interests in auditing. In contrast to the expectation, this study found that gender did not influence career interests in tax. In conclusion, this study can provide information in explaining career interests in the taxation and audit fields, although the ability to explain is still limited.

• Asian Journal of Business Environment
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• v.11 no.2
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• pp.27-38
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• 2021

Purpose: The study mainly investigates bankruptcy risk and income smoothing tendency of Non-Banking Financial Institutions (NBFIs) in Bangladesh. External parties of NBFIs take investment decisions based on financial reports. Stable and predictable income is one of their preference. On the other hand, poor income is one of the signs of NBFIs having bankruptcy risk. Hence the study tries to find whether the NBFIs having bankruptcy are involved in income smoothing or not. Research design, data and methodology: Data were collected from the annual report of twenty-two listed NBFIs in Bangladesh. Data from 2013 to 2017 were used. Altman's Z score and Eckel's model are used to detecting bankruptcy risk and income smoothing respectively. Results: Result implies that most of the NBFIs which have bankruptcy risk are not involved in income smoothing. Therefore, NBFIs which has bankruptcy risk are involved less with income smoothing. Conclusions: The present study revealed that most of the listed NBFIs in Bangladesh are facing bankruptcy risk. They didn't use any fraudulent technique to show smooth income. The findings will help the investor to take an investment decision on NBFIs in Bangladesh. It will convey signals to the stock market in Bangladesh.

• Proceedings of the Korean Society of Computer Information Conference
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• 2011.06a
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• pp.207-211
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• 2011

기업들의 비자금 수사를 받기 전에 압수수색 대상 회계 파일의 삭제, 파손 및 은닉하고 있다. 2010년 H 그룹 비자금 조성 사건에서도 삭제된 파일에서 회계처리, 비자금 문제를 발견하였다. 최근에는 Smart Phone의 활성화와 함께 주요 증거물을 Smart Phone에 저장하고 업무를 진행하고 있다. 본 논문에서는 압수수색된 Smart Phone에서 기업의 회계장부를 찾아내고, 삭제한 회계장부를 복원하는 포렌식 수사기술에 관한 연구이다. 기업에 대한 압수수색 준비와 압수 수색, 획득 증거 분석 등의 절차와 포렌식 도구들을 분석한다. Smart Phone 압수수색 후 포렌식 증거 자료 추출 과정과 포렌식 도구를 이용하여 실험하고 포렌식 증거자료를 추출한다. 본 논문을 통해서 Smart Phone 포렌식 기술발전에 기여 하고자 한다.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.17 no.32
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• pp.297-308
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• 1994

In the information system, there are many fields that used by decision making support system. Nowadays, the reasons that the need of the decision making system in audit is increased, are as follows. \circled1 The increased of competitiveness in audit environment \circled2 The rapid replenishment of computer hardware and computer system in corporations. The purposes of this study are as follows. \circled1 The connection of Internal management assess results and practical examination. \circled2 In the making of audit opinion, the establish of non-measure and evaluate logic. \circled3 The suggestion of knowledge base structure about the audit task. \circled4 The development of prototype system for the accounting audit expert system. The expected usefulness of accounting audit expert system development are as follows. \circled1 Audit time may be saved \circled2 The consistence of opinion will be increased \circled3 The elevation of audit technique \circled4 The decreased of audit risk \circled5 In the decision making rationlization of accounting information users, it will be proved as usefulness.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1163-1169
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• 2021

This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.85-91
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• 2021

This research aims to analyze the impact of Financial Risk (FR), Information Asymmetric (IA), and Earning Power (EP) on Real Earning Management (REM) of listed trading companies in IDX Indonesia. This study aims to analyze the influence of FR, IA, EP, on REM through Operating Cash Flow, Production expense, and Discretionary Expense. The study employs an unbalanced panel of data set from 2014 to 2018 on the activity of all trading companies (15 in total) as selected samples of 48 feasible samples from 144 existing data. The sample used a non probability sampling method with a purposive sampling technique. This research was classified as causative and tested by multiple linear regression model with cross-sectional analysis. The result indicated a significant impact of FR on REM through PROD and DISX but not through COF. How ever, IA, and EP showed significant impact on REM by means of COF but not go by PROD and DISX..The findings in this study contribute to the users of financial reports particularly the stakeholders in defining the determinants of real earning management practices among firms when it comes to decision making.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.767-780
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• 2021

The purpose of this research is to analyze the effect of financial elements (asset growth, liability growth, equity growth, revenue growth, and profit growth) on stock price performance and to analyze the growth of Corporate Social Responsibility (CSR) costs as a moderating effect. The technique analysis used is regression analysis. Samples in this analysis are manufacturing firms listed on the Indonesian Stock Exchange (IDX) for the period 2014-2018. The use of regression models for hypothesis testing must fulfill several applicable assumptions such as Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocorrelation Test, Model Fit Test, Determination Coefficient Test, and Hypothesis Test. Data analysis used two research models, namely model 1 and model 2. Model 1 is without the moderating variable, and model 2 is with the moderating variable, that is, CSR cost growth. Based on the result of the regression analysis, it can be inferred that the asset, revenue, and profit growth have a positive impact on stock price results. Liabilities and equity growth do not affect stock price performance. Operating expense growth has a significant effect on price performance. CSR cost growth can moderate the effect of growth in financial statement elements on stock price performance but is not significant.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.311-324
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• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.727-734
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• 2021

The study aims to examine and analyze the factors that affect the return on assets (ROA) by placing net interest margin (NIM) as a moderating variable in influencing ROA. This research was conducted on 27 banks listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2018 with a total sample data of 91. The data used is a combination of time series data and cross-section data. The sampling technique used was the purposive sampling method. The data analysis technique used was path analysis with multiple regression analysis technique. The results of the analysis showed that the capital adequacy ratio (CAR) and loan to deposit ratio (LDR) have a positive but insignificant effect on ROA. NIM as a moderating variable does not influence the impact of CAR on ROA. However, NIM as a moderating variable is able to influence the impact of LDR on ROA. From the results of this study, it is evident that the LDR will increase the ROA at banks that generate high NIM.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.5 no.1
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• pp.85-105
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• 1981

Information is an essential factor leading the rapid progress which is one of the distinguished characteristics in modem society. As more information is required and as more is supplied by individuals, governmental units, businesses, and educational institutions, the greater will be the requirement for efficient methods of communication. One possibility for improving the information dissemination process is to use computers. The capabilities of such machine are beginning to be used in the process of Information storage, retrieval and dissemination. An important problems, that must be carefully examined is whether one technique for information retrieval is better for worse than another. This paper examines problem of how to evaluate an information retrieval system. One specific approach is a cost accounting model for use in studying how to minimize the cost of operating a mechanized retrieval system. Through the use of cost analysis, the model provides a method for comparative evaluation between systems. The general cost accounting model of the literature retrieval system being designed by this study are given below. 1. The total cost accounting model of the literature retrieval system. The total cost of the literature retrieval system = (the cost per unit of user time X the amount of user time) + ( the cost per unit of system time X the amount of system time) 2. System cost accounting model system cost = (the pre-search system cost per unit of time X time) + (the search system cost per unit of time X time) + (the post search system cost per unit of time X time) 1) Pre-search system cost per unit of time = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 2) Search system cost per unit of time = comparison cost + document representation cost. 3) Post-search system cost per unit of time. = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 3. User cost accounting model Total user cost = [pre-search user cost per unit of time X (time + additional time) ] + [search user cost per unit of time X (time + additional time) ] + [post-search user cost per unit of time X (time + additional time) ].