scholarly journals Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

2014 ◽  
Vol 2014 ◽  
pp. 1-6
Author(s):  
JeongYeon Kim
Keyword(s):  
Data Analysis ◽  
Accounting Information ◽  
Published Data ◽  
It Industry ◽  
Pension Accounting ◽  
Retirement Pension ◽  
Financial Report ◽  
Financial Regulations ◽  
Ifrs Adoption ◽  
Public Announcement

This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm’s financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 4 (2) ◽  
pp. 33-42
Author(s):  
Fajar Adiyanto ◽  
Yuli Chomsatu Samrotun ◽  
Anita Wijayanti
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Primary Data ◽  
Multiple Series ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334

scholarly journals THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 7 (2) ◽  
pp. 77
Author(s):  
Fajar Adiyanto
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Analysis Method ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality ◽  
Multi Linear Regression

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees. Data analysis method is multi-linear regression. Results of hypothesis analysis showed that work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality.Keywords: Educational level, work experience, accounting information system comprehension, financialreport quality.

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

scholarly journals Reaksi Pasar atas Manajemen Laba

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Fery Friyo Handoko ◽  
Mu'minatus Sholichah
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Empirical Evidence ◽  
Capital Market ◽  
Abnormal Return ◽  
Accounting Information ◽  
Financial Statement ◽  
Agency Conflict ◽  
Manufacturing Company ◽  
Simple Regression

Abstract This research examine the capital market reaction on earnings management.  Agency conflict represented by information asymetry caused earnings management.  Managers have incentive to play accounting method and estimate to gain certain amount of earnings.  Hereafter, investor have interest regarding their invesment decision.  They rely on accounting information that represented in financial statement.Based on premise in Signalling Theory, we then hypothesized that investor would response any information addressed to them.Sample and population that used to test hypothesis taken from listed manufacturing company during 2015-2017.  We documenting data from financial statement items.  We obtain 40 manufacturing company that comply to purposive sampling requirement.  We use simple regression to do data analysis.  We found the empirical evidence that market reac the earnings management indication.  There is empirical fact that cummulative abnormal return decreas when determinate by discretionarry accruals.  This research conclude that market reacting the earnings management indication generally.

scholarly journals The Influence of Accounting Information on Stock Prices of Food and Beverage Manufacturing Companies

2021 ◽  
Vol 2 (3) ◽  
pp. 11-16
Author(s):  
Okeyo Oleyinka ◽  
Tyronni Chadire
Keyword(s):  
Data Analysis ◽  
Stock Market ◽  
Stock Prices ◽  
Sample Selection ◽  
Accounting Information ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
Research Period

The purpose of this study is to determine the effect of accounting information on stock prices of manufacturing companies in the food and beverage sub-sector This research takes place at the Stock Market  office. The sample selection method in this study is a purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the research period. The data analysis method used was multiple regression with the help of SPSS for windows 25.00 software. The results showed that 1) Based on the results of data analysis, the coefficient values ​​of ROA, ROE, NPM, and EBIT showed an effect on stock prices simultaneously. 2) Based on the results of data analysis ROA, ROE, NPM partially significant effect on stock prices, while EBIT has no effect on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market. 3) The most dominant variable that influences ROA, ROE, NPM and EBIT on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market is the ROA variable

scholarly journals Innovation and Internationalization of Hungarian SMEs in the IT Industry

2014 ◽  
Vol 40 (1) ◽  
pp. 30-49
Author(s):  
László Csonka
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Multinational Enterprises ◽  
Information Technologies ◽  
Secondary Data ◽  
Research Development ◽  
Internationalization Process ◽  
Safety Zone ◽  
It Industry ◽  
Managerial Capabilities

Abstract The aim of this paper is to look at the extent and type of internationalization among Hungarian information technology (IT) small- and medium-sized enterprises (SMEs) and the possible relationship between the degree of innovativeness and the internationalization of these companies. Information technologies play an important role in the Hungarian economy: this sector is one of the most R&D intensive industries in which many SMEs are active. The paper reviews relevant theories of internationalization in research, development and innovation (RDI) to give a broader picture of the environment in which SMEs have to succeed. This is followed by a secondary data analysis to show the situation of the industry in Hungary, then by an analysis of the survey data and interviews designed specifically for the purpose of this research. The new empirical results show that Hungarian IT SMEs are still at the beginning of the internationalization process: while aware of the advantages of collaborations and internationalization, they are still reluctant to venture out of their “safety zone” and therefore they collaborate only with their closest partners. Very few SMEs have decided to establish international RDI contacts. The analysis suggests that the main barriers in internationalization of the Hungarian SMEs are due to lack of capital, appropriate managerial capabilities and innovation-friendly economic environment. So far, most theories/empirical research have concentrated on the role and activities of multinational enterprises in the internationalization of RDI, while in the literature less relevant knowledge on SMEs is available. The aim of this paper is to contribute to this latter part of the literature by analyzing the international activities of innovative/R&D-intensive SMEs in Hungary.

scholarly journals Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 10
Author(s):  
Rima Rachmawati
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Data Analysis ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Central Java ◽  
Systems Implementation ◽  
Good Corporate Governance ◽  
Information Systems Implementation

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks.   PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.   

Sign in / Sign up

Export Citation Format

Share Document