Information In Financial Reports Research Articles

Utilizing Priming Effects to Improve Access to Governmental Financial Reports: An Experimental Study of Non-Expert Users

This research examines if priming can be used to increase non-expert readers’ access to key information in public sector annual comprehensive financial reports (ACFRs). Priming is grounded in the idea that exposure to a given concept activates brain activities, making text related to that concept more accessible to the individual. Using an experimental research approach the results of the experiment offer support for the hypothesis that prior exposure to primes grounded in financial performance concepts improve non-expert audiences’ access to ACFRs. These findings are important because they suggest a path forward for increasing the value of ACFRs as a public sector transparency mechanism.

The Urgency Of Implementing Sharia Accounting In Sharia Financial Institutions In The Indonesian Context: Bibliometric Analysis

Sharia accounting has an important role in a sharia bank to help record financial reports. through recording financial reports will help produce quality, ideal and transparent financial report information. This research aims to determine the mapping of sharia accounting research on Sharia Financial Institutions in Indonesia from 2013 to 2023 and find out the importance of implementing sharia accounting in Sharia Financial Institutions. The approach used is quantitative with bibliometric analysis methods. The data source used is secondary data from the Garuda portal (Garba Reference Digital) and analyzed using VOSviewer software. The research results show that the number of scientific article publications on the application of sharia accounting in sharia financial institutions from 2001 to 2023 was 107 articles divided into 8 clusters and 58 topics.

Maintaining maintenance: The real effects of financial reporting for infrastructure

AbstractWe use the adoption of General Accounting Standards Board Statement No. 34 (GASB 34) to examine whether disclosing information in states' financial reports influences their investment decisions. GASB 34 requires governments to report on general infrastructure assets and permits either the standard depreciation approach or the modified approach. The modified approach requires additional disclosures, a step which we argue promotes greater transparency about a government's infrastructure and can potentially facilitate infrastructure investment decisions. We find a robust positive association between the modified approach and investment in infrastructure maintenance. Additional evidence demonstrates a more pronounced effect when external monitoring is likely higher and government officials are likely better informed as a result of the increased disclosure. We further find that states using the modified approach are less likely to cut or divert funds intended for infrastructure maintenance. Our study suggests that disclosing information in governments' financial reports can have real effects, such as mitigating underinvestment in infrastructure maintenance, which governments often defer to future periods in violation of the interperiod equity principle and to the detriment of society.

Pelatihan Akuntansi Dasar untuk Meningkatkan Kompetensi Auditor di KAP Sarastanto dan Rekan Kota Semarang

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards

PENGARUH UMUR, GENDER, KEAKTIFAN, EXPERTISE FINANCE DAN MASA JABATAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

Financial report information is a basic reference for making investment decisions for investors and shareholders. The profit achieved by a company is often a measure in assessing a company's performance. This shows that the existence of profits in financial statements is very important so that supervision over its presentation is needed to avoid earnings management behavior by management, which can obscure financial information to make it less appropriate to current developments. One effort that can be made is to make changes in the management of business entities by having an audit sub-organization division or known as an audit committee as part of improving company control. In this research, testing the existence of an audit committee focuses more on the personal characteristics of each member. In this research, testing the existence of an audit committee focuses more on the personal characteristics of each member. The aim of this research is to examine and analyze the influence of the factors age, sex or gender, level of activity, experience in financial expertise and the general term of office of the audit committee on earnings management. This quantitative research used eighty-five samples of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research sample was determined using a purposive sampling technique with reference to certain criteria. The data analysis technique used is multiple linear regression. The results of this study show that the age of the audit committee has a negative effect on earnings management, while the gender of the audit committee, the level of activity of the audit committee, understanding of the audit committee's financial expertise and the age of the audit committee's term of office have no effect on earnings management.

Sustainability Reporting and Performance of Selected Quoted Firms in Nigeria

The performance of quoted firms listed on the Nigerian Exchange Group (NGX) is crucial for driving economic development, job creation, and wealth generation in Nigeria. Despite the growing interest in sustainability practices among Nigerian firms, there is a lack of empirical research examining the relationship between sustainability reporting and financial performance. To address this gap, this study conducted a comprehensive analysis of the link between sustainability reporting and the financial performance of quoted firms in Nigeria. This research employed an ex-post facto research approach, utilizing data from annual reports, financial statements, and sustainability reports of 153 publicly listed companies on the Nigerian Exchange Group (NGX). Through quantitative methods, the study assessed the extent and quality of sustainability reporting among Nigerian companies and its relationship with financial performance indicators. A purposive sampling method was used to select a sample of 10 firms known for their voluntary disclosure of information in financial reports. The study spanned from 2012 to 2021, totaling 10 years, and involved both descriptive and inferential statistical analyses of the collected data. Using regression analysis, the study found a statistically significant positive impact of sustainability reporting metrics - including governance information disclosure, credibility information disclosure, and environmental profile disclosure - on firm performance. This suggests that companies in Nigeria that disclose information regarding governance policies, credibility, and environmental practices tend to perform better financially.This study concluded that companies that engage in transparent reporting regarding governance policies, credibility, and environmental practices demonstrate better financial performance. Based on the findings, it is recommended that Nigerian regulators and policymakers encourage and support sustainability reporting initiatives among quoted firms.

The gap between need and ability to use accounting information in public sector financial reports

This study focuses on predicting the needs, purposes, and usability of accounting information in general-purpose financial reports (GPFRs) to improve accounting theory significantly. Accounting reform in the public sector aims to provide reliable and valuable information to users. The study surveyed 374 public organizations using a survey questionnaire between March and June 2023. Collected data were tested for reliability using Cronbach's Alpha coefficient and regression analysis using SPSS 29 software. The research findings indicate that users of accounting information (AI) within an organization have a greater need for and a better understanding of the usefulness of AI compared to external users; users in the public sector tend to use AI more frequently for accountability purposes; and AI for decision-making plays a more significant role compared to AI for accountability in terms of enhancing organizational performance. The findings have important practical implications. Firstly, accountability should be prioritised when developing a GPFR framework for the public sector. Secondly, in order to increase the usability of the AI, it is important to improve the ability of external users to understand and use the information on GPFRs. Finally, the strength of the connection between internal and external information users determines the level of usability of accounting information.

Analisis Pengaruh Adopsi Extensible Bisnis Reporting Language (XBRL) terhadap Kinerja Perusahaan di Indonesia

This study aims to empirically examine the effect of XBRL adoption on company and market performance in companies in Indonesia. The use of XBRL-based financial reports is expected to increase the transparency of information in financial reports so as to improve company performance and company market performance, because financial reports are one of the information-providing tools that can be used by investors in selecting issuers as investment areas. XBRL adoption is measured by a dummy variable with a value of 1 for companies that use XBRL and a value of 0 for companies that do not use XBRL, financial performance is measured using Return Of Assets, which is division between earnings before interest and tax (EBIT) and the company's average total assets, and Market performance is measured using MB, which is the ratio that compares the market value to the book value of a company's shares. This study tested 240 of 39 samples of companies listed on the Indonesian Stock Exchange's Kompas 100 Index during 2009-2020. Each independent variable is tested against the dependent variable to produce two hypotheses. Hypothesis testing was carried out using the panel data regression method with the common effect approach. The results showed that XBRL adoption had a significant effect on Return of Assets, while Market to Book had no significant effect on companies in the BEI Kompas 100 Index for the 2012-2017 period.

Analysis Of Determinant Factors Quality Of Financial Reporting Of Regional Financial Management Work Units In Indonesia

This study intends to investigate the effects on the quality and value of financial report information of human resource quality, internal control systems, government accounting standards implementation, use of regional financial accounting information systems, and accounting knowledge. This study examines relationships between causes and effects. Questionnaires are used to collect data. The research's population consists of all employees who have employed information systems to do their jobs. With a sample size of 100, the sampling strategy is non-probability sampling. Multiple linear regression analysis was employed as the analytical technique in this study. The study's result demonstrates that a number of variables have varying effects on the informational usefulness and quality of regional financial reports. First off, there isn't much of an impact from the caliber of human resources. Furthermore, there is no notable impact from the internal control system. Third, the information value and quality of regional financial reports are greatly impacted by the use of government accounting rules. Fourth, there is no discernible impact from using regional financial accounting information systems. Fifth, the informational value of regional financial reports is greatly impacted by one's grasp of accounting. Overall, each of these variables affects regional financial reports' information value and quality at the same time, highlighting the need of effective management in these areas for raising the caliber of regional financial data.

Pengaruh Persistensi Laba dan Earning Growth Terhadap Kualitas Laba dengan Corporate Governance Sebagai Variabel Moderasi

Income fluctuations cause profit instability, so that the reliability of financial report information is questioned by stakeholders. The aim of this research is to obtain empirical evidence about the influence of earnings persistence and earnings growth on earnings quality with the corporate governance as a moderating variable in companies participating in the CGPI program and listed on the BEI for the 2017-2021 period. The research population consisted of 161 corporate entities and 17 sample companies were selected that met the research criteria for the purposive sampling method. Data processing using the panel data regression method with the Eviews-12 statistical tool. The research results indicate that earnings persistence has a negative effect on earnings quality, while earnings growth has a positive effect on earnings quality. In addition, it was found that corporate governance does not moderate the effect of earnings persistence on earnings quality, but the effect of earnings growth on earnings quality can be moderated by corporate governance.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro Kecil dan Menengah (UMKM) di Kec. Kualuh Selatan Kab. Labuhanbatu Utara

The aim of this research is to analyze the application of accounting based on SAK EMKM to UMKM in South Kualuh Selatan, North Labuhanbatu Utara. This research was conducted using qualitative methods with a descriptive approach and the application of recording financial reports based on SAK EMKM with primary and secondary data taken from UMKM in South Kualuh Selatan, North Labuhanbatu Utara. Data collection techniques in this research used observation, interview and documentation techniques and the analysis techniques used were data reduction, presentation and drawing conclusions. The research results show that the majority of Micro, Small and Medium Enterprise Owners (UMKM) understand SAK EMKM. Information in financial reports is still presented very simply and manually. The difficulties faced by UMKM players are the lack of training courses on financial reports and SAK EMKM by practitioners, lack of time, they assume that financial reports are difficult to understand, and low awareness of improving financial reports in accordance with SAK EMKM.
 Keywords: SAK EMKM, Financial Report Recording System, UMKM

Aplikasi Laporan Keuangan Musala Al-Maghfiroh RW 023 Kelurahan Kaliabang Tengah Bekasi Berbasis Website

The prayer room is a place of worship and is one of the centers of Muslim activities apart from the mosque. The financial management of prayer rooms which still uses a manual management system causes prayer rooms to have difficulty processing data and takes a long time. Therefore, a prayer room financial management information system is needed to make it easier for managers to input data and increase data accountability and transparency. This research aims to develop a web-based prayer room financial management information system. The data collection methods used were observation and literature study. System development is carried out through needs analysis, basic data design, and interface design using UML. The system was built using the PHP and HTML programming languages, using a bootstrap framework and creating basic data using MySQL. The research results show that the web-based prayer room financial management information system can make it easier for managers to input prayer room asset and financial data. This system can also increase accountability and data transparency, so that it can provide real-time financial report information to the congregation and the public regarding prayer room management. It is hoped that this research can make a positive contribution to the efficiency of prayer room financial management, become a reference for other prayer rooms that still use manual systems, and overall, strengthen the quality of community service activities at the local level.

Implications Fraud Diamond in Fraudulent Financial Statements on Property, Real Estate and Building Construction Industries

Fraudulent financial statements involve intentional actions of manipulating or hiding information in financial reports to deceive users. Understanding the factors behind such fraud can be explored through the Diamond Scheme Theory, consists of four materials: opportunity, rationalization, ability, and pressure. The aim of this research analyze the impact of each component of the Fraud Diamond on fraudulent financial statements. The quantitative research methodology focuses on industries in the real estate, construction and property sectors listed on the Indonesia Stock Exchange starting 2020 to 2022. The sample includes 69 companies selected through purposive sampling. Utilizing multiple linear regression analysis using SPSS 26 is employed for analysis. The study results reveal that, individually, only the capability variable within the Fraud Diamond has a significant negative impact on fraudulent financial statements. Pressure, opportunity, and rationalization variables do not show a significant influence. Additionally, when considered collectively, there is no discernible impact of the Fraud Diamond components on fraudulent financial statements.

The Effect of Profitability, Liquidity and Leverage Ratios on Internet Financial Reporting and Company Size as Moderating Variables During The Covid 19 Pandemic (An Empirical Study on the BEI Various Industries Sub-Sector)

Internet media has become a tool that provides a means for open company financial reporting as information for external parties because openness can reduce the level of information asymmetry that can occur in financial reports, so that it can accelerate company growth. The nature and characteristics of the internet which is easy to spread (pervasiveness), knows no borders (borderlessness), is timely (real time), low cost (low cost), makes disclosing information via the company website easier in finding all the necessary information related to the company, without having to incur high costs, Abdillah (2015). The development of the internet has created a new way of conveying company financial report information, namely using the Internet Financial Repoting (IFR) system, Yuli Kurniawati (2018). Every company has had many improvements in terms of company profits. Profitability is an indicator measuring management performance in managing company assets which can be shown by increasing profits that can be generated by the company. By indicating that the greater the company's profitability value, the company has good performance management. The liquidity ratio is an indicator of the level of a company's ability to pay short-term obligations. If the company is illiquid, there is a tendency for the company to experience bankruptcy. The ratio is prorated using the Current Ratio, which is about the comparison between current assets and current liabilities. The leverage ratio is a ratio that is an indicator of a company's capital structure. A high level of leverage can encourage management to carry out Internet Financial Reporting to take advantage of opportunities for good information from the company. Company size is a description of how big or small a company is, which can be measured by the size of the asset value, total sales, or the market value of the company's equity. Profitability and leverage influence the Internet Financial Report, while liquidity has no influence on the Internet Financial Report. Size can strengthen the influence of leverage on the Internet Financial Report, while size cannot strengthen the influence of profitability and liquidity on the Internet Financial Report

AUDIT OF CAPITAL IN THE CONDITION OF ELECTRONIC ACCOUNTING

The purpose of the research is to investigate the issues of digital audit of capital by using the information reflected in electronic accounting registers in commercial enterprises and to put forward suggestions for improving the audit based on this. The methodology of the research is based on the relevant provisions of the existing normative-legal materials on the initial formation and development of capital in commercial enterprises, it consists of examining the current situation in the field of its audit and developing a methodology for organizing a digital audit of capital based on this. The practical importance of the research is that it is possible to realize the possibilities of conducting a digital audit of the capital in the conditions where electronic accounting is applied in the enterprise, the implementation of which will create conditions for the improvement of the audit according to modern standards. The results of the research – in the conditions where electronic accounting is applied in the enterprise, an electronic internal audit subsystem can be created, which can be a real contribution to the digitalization of both internal and external audit. The existence of such an information system creates favorable conditions for the internal auditor to regularly monitor the correct reflection of information in capital accounting and financial reports, and in cases where an external audit is conducted, important information is provided to him by the internal audit service. The originality and scientific novelty of the research consists of making proposals on the methodology of organizing and conducting the digital audit of capital.

The Board of Commissioners Moderates Cash Holding and Profitability on Earnings Management

One of the parameters that isused as a reference for investors and shareholders in making financial decisions is profit information in the company's financial reports. The assumption that companies with stable profits reflect optimal performance and have low investment risk encourages managers to make efforts to provide a good picture of performance, one of which is by carrying out earnings management.Deviant earnings management practices are carried out when information asymmetry occurs which arises from moral hazard and encourages management to behave opportunistically, resulting in poor earnings management, which is carried out in an inadequate manner.Earnings management is influenced by several factors, including cash holding, profitability and the board of commissioners. This research aims to examine the influence of cash holding and profitability through the interaction of the board of commissioners which is proportional to the proportion of independent board of commissioners as an internal mechanism for Good Corporate Governance within the company. The population used is all manufacturing companies listed on the Indonesia Stock Exchange, using purposive sampling to obtain 50 selected companies in the 2020-2023 observation period, with a total data sample of 200. Moderated Regression Analysis (MRA) is used as a technique to test the relationship between variables.The test results show that partially cash holding, profitability and the board of commissioners have a significant effect on earnings management. The test results alsoshow that the independent board of commissioners is able to moderate cash holding and profitability on earnings management.

IMPACT OF THE QUALITY OF FINANCIAL REPORTING INFORMATION ON THE SECURITIES LIQUIDITY OF LISTED COMPANIES ON THE STOCK MARKET IN VIETNAM

Research on the relationship between financial statement information quality and securities liquidity, making recommendations to improve the liquidity of listed companies. The purpose of this paper is to assess the impact of quality of financial reporting on the liquidity of securities of companies on the stock market in Vietnam. Using a mixed method to measure Financial statement information quality, securities liquidity. Using a regression model to evaluate the influence of financial statement information quality on securities liquidity of 149 companies listed on HOSE and HNS in 2022. The information quality characteristics of the financial statements are: Appropriate, Honest, Understandable, Comparative, Timely, Verifiable. To measure the liquidity of securities, the author uses the price and trading volume of securities of listed companies at the beginning of the year, the end of the first quarter, the second quarter, the third quarter, and the fourth quarter of 2022. The analysis results show that six characteristics Financial reporting information quality has a positive impact on the liquidity of securities in companies listed on the Vietnamese stock market. Among them, the most influential characteristic is honesty. The study offers suggestions based on the aforementioned findings to improve the quality of financial report information in order to promote liquidity. At the same time, to make the recommendations feasible in practice, the study also proposes recommendations to create a legal corridor and practical support for relevant factors. The author recommends that businesses need to have independent auditing companies audit annually, and those companies need to be reputable in the professional world.

تأثير مسؤوليات مجلس الإدارة على جودة المعلومات المحاسبية (The Effect of the Responsibilities of the Board of Directors, on the Quality of Accounting Information)

Based on the world's crises over the last two decades, international bodies have sought to establish rules that govern commercial banks' standards of control and supervision. Although the banking sector is the backbone of economic life, governance has evolved over the last decade to include more transparency in management and regulate the relationship between the company's parties. Furthermore, to achieve a high level of quality in these reports, more trust should be placed in the information in these companies' financial reports. The problem statement addresses the effect of applying corporate governance standards of the responsibilities of the board of directors on the performance of Libyan commercial banks. The study aims to determine the effect of this standard's implementation on the quality of accounting information in Libyan commercial banks. In order to achieve the study's objectives, the questionnaire was used to collect data and assess the impact of applying standards of the responsibilities of the board of directors of corporate governance on the quality of accounting information. The Organization for Economic Cooperation and Development criterion was used as an independent variable, standards of the responsibilities of the board of directors, to measure it on the dependent variable (the quality of accounting information in banks). The study sample included several members of the board of directors, non-auditors, internal auditors, accountants and heads of departments in some branches of Libyan commercial banks. The descriptive approach was used in the analysis using the SPSS program. The study concluded that this governance standard positively impacts Libyan commercial banks' accounting information quality. However, this result was strong in the responsibilities of the board of directors on the quality of accounting information, in contrast to this study's standards and to previous studies. Comparing earlier research, it was found that the environment in which Libyan banks operate is different from that of these studies because Libyan banks confront a variety of hazards, including those related to the environment, the economy, politics, and security. The study also recommended that: the Central Bank should verify the banks' implementation of the Governance Guide issued by the Central Bank of Libya. Banks must have a guide to corporate governance principles and a committee responsible for ensuring compliance with the practice of these principles.

The Impact of Profitability, Liquidity, and Dividend Policy on Stock Prices of Mining Companies Listed on The Indonesia Stock Exchange in The Period of 2017 to 2021

This research aims to determine the effect of profitability, liquidity, and dividend policy on the share prices of mining companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The research method is quantitative, using a literature study of information in financial reports with a total sample of 14 companies processed using SPSS version 27. The results of this research show that profitability, liquidity, and dividend policy simultaneously (F test) have an influence on stock prices. Meanwhile, partially (T-test), profitability and liquidity influence stock prices, and dividend policy has no effect on stock prices.

ANALISIS FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA PADA KABUPATEN KUANTAN SINGINGI

This study aims to analyze the factors that have an impact on village fund management accountability, which consists of internal control systems, financial report accessibility, community participation, and information technology utilization on village fund management accountability in Kuantan Singingi district. This study is aquantitative research. The population in this study is a village in Kuantan Singingi Regency, Riau Province. The sample in this research is a developing village in Kuantan Singingi, Riau Province and uses purposive sampling method. The type of data used in this research is primary data. Data collection techniques using a questionnaire. The analytical method used is Multiple Regression Analysis. The statistical findings of this study reveal that the factors of Internal Control System, Community Participation, and Information Technology Utilization impact the Accountability of Village Fund Management but not the Accessibility of Financial Reports. As a consequence, it is intended that this research will contribute to the growth of accounting literature, and that the findings would be useful to the Village Government in managing its strategic actions.