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All published articles 2306

The Effect of Audit Quality, Financial Reporting Aggressiveness and Tax Aggressiveness on the Cost of Debt in Southeast Asia

Fitriana Kurniati, Ratna Septiyanti, Reni Oktavia, . Lindrianasari & Tri Joko Prasetyo · Asian Journal of Economics, Business and Accounting · 2022

This study aims to analyze the effect of audit quality, financial reporting aggressiveness and tax aggressiveness on the cost of debt (study on Southeast Asian pharmaceutical companies). This research is interesting to study where different with other research of this research us...

Open access Research Article 10.9734/ajeba/2022/v22i2230708

Analysis of Profitability Determinants and Effect Value of Automotive Companies in Indonesia

Sulistiyani, Noor Salim · Asian Journal of Economics, Business and Accounting · 2022

The study analyzes the financial performance of automotive companies' firm value on the Indonesia Stock Exchange. The financial performance is DER, CR, and company size. The secondary data was a company report, which is eight companies. The panel data regression using Eviews 11.0...

Open access Research Article 10.9734/ajeba/2022/v22i2230707

Comparison of Fundamental Performance and Market Performance of the Property, Real Estate, and Construction Sector Based on the Impact of Covid-19

Rika Meiliana Tohar, . Susi & Tri Joko Prasetyo · Asian Journal of Economics, Business and Accounting · 2022

This study examines the impact of Covid-19 on the company's fundamental and market performance. The population in this study are property, real estate, and construction sector companies listed on the Indonesia Stock Exchange for the period 2018 and 2020. The sample selection was...

Open access Research Article 10.9734/ajeba/2022/v22i2230705

Assessment of the Impact of a Firm’s Corporate Social Responsibility (CSR) on its Profitability in Nigeria: A Case Study of Akure Firms in Ondo State

Abodunde Modupe · Asian Journal of Economics, Business and Accounting · 2022

This study critically examined the impact of a firm’s Corporate Social Responsibility (CSR) on its profitability in Nigeria. The specific objective of the study was to assess the effect of customer orientation on the performance of SMEs in South West, Nigeria; examine the effect...

Open access Research Article 10.9734/ajeba/2022/v22i2230706

Analysis of the Effect of Company Size and Age on Audit Delay by Mediating Profitability on Companies Listed in the Indonesian Stock Exchange

Adi Rohadi & Heru Sulistiyo · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to analyze profitability mediating the influence of company size and age to delay audits. Study Design:  The design of this research study is correlational. Place and Duration of Study: Indonesian Stock Exchange (IDX) issuers in 2019. Methodology: Its popula...

Open access Research Article 10.9734/ajeba/2022/v22i2230704

Effect of Tax Avoidance and Profitability on Firm Value: Corporate Transparency as a Moderating Variable

Sri Purwaningsih · Asian Journal of Economics, Business and Accounting · 2022

The value of the company is very important because it can reflect the company's performance, therefore there are many companies' efforts to retain investors. In an effort to increase the value of the company, financial managers can carry out tax planning by means of tax avoidance...

Open access Research Article 10.9734/ajeba/2022/v22i2130703

Exploring the Benefits of Technology Adoption on Business Performance among Unregistered SMEs: Insights from Nigeria

Adetola, Adelaja Ayotunde, Ogbolu Gbemisola & Adelaja Ayotunde Adetola · Asian Journal of Economics, Business and Accounting · 2022

This study in its capacity explore the significance of technology adoption among unregistered small or micro businesses in the informal economy. To achieve this objective, initial observations were carried out by researchers over a time period on unregistered business owners oper...

Open access Research Article 10.9734/ajeba/2022/v22i2130701

Electronic Financial Solutions and Performance of Small Scale Enterprises (SSEs) in South West, Nigeria

Adebola Abass Jabar · Asian Journal of Economics, Business and Accounting · 2022

The study examined the effect of electronic financial solutions on performance of small scale enterprises (SSEs) in Southwest, Nigeria. Data were sourced from management and employees of SSEs operating within the Southwest geographical region of Nigeria. The study found that SMS...

Open access Research Article 10.9734/ajeba/2022/v22i2130702

The Effect of Institutional Ownership, Managerial Ownership, Liquidity, and Leverage on Financial Distress

Siska Widia Utami, Dirman, Angela, Angela Dirman & Utami, Siska Widia · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to find empirical evidence and analyze the effect of institutional ownership, managerial ownership, liquidity, and leverage on financial distress. In addition, this research can also be used as a reference for further researchers as well as a reference for s...

Open access Research Article 10.9734/ajeba/2022/v22i2130700

Regulatory Deferral Account: A Review of Literature

Okon, Edet Eyibio, Siyanbola, Trimisiu Tunji, Aliu, Arinola Kafayat & Okunade, Richard Adeleye · Asian Journal of Economics, Business and Accounting · 2022

The study investigated into the IFRS 14 Regulatory Deferral Standard which came into effect in 2016 as an interim standard to explore its strength. Paper review using purposive sampling method was made. The works of four world professional accountant namely; Grant Thornton; KPMG;...

Open access Research Article 10.9734/ajeba/2022/v22i2130699

Thinking about Financialization and Industrialization in Ghana: Is there Evidence of Long-run Equilibrium?

Alhassan Atta-Quayson · Asian Journal of Economics, Business and Accounting · 2022

Ghana recently decided to embark on a massive industrialization agenda, because the decision makers in the country believe that industrialization is the way to create sustainable employment and achieve sustained long run economic growth. However, there are threats to this agenda...

Open access Research Article 10.9734/ajeba/2022/v22i2130697

Is Banking Concentration in CEMAC Socially Optimal?

Kansea Enogo Parfait, Bouhem Francois Colin & Woulkam Bouba · Asian Journal of Economics, Business and Accounting · 2022

The objective of this paper is to verify whether the structure of the CEMAC banking market tends towards a socially optimal concentration. The theoretical basis of this study is built around the debate between structuralists and Chicago School advocates. In order to carry out thi...

Open access Research Article 10.9734/ajeba/2022/v22i2130696

Influence of Cultural Intelligence on Socio-cultural Adaptation for Expatriate Leaders in Malaysia

Zainatul Shuhaida Abd Rahman, Sardar Md Humayun Kabir, Ahasanul Haque, Rahamad, Mohamad Saleeh Bin, Mohamad Saleeh Bin Rahamad, Kabir, Sardar Md Humayun & Rahman, Zainatul Shuhaida Abd · Asian Journal of Economics, Business and Accounting · 2022

Success factors of expatriate leaders in a globalized world depend highly on selective competencies. Each competency have a wide set of skills associated with it. This paper attempted to present an investigation for the assessment of a competency such as cultural intelligence on...

Open access Research Article 10.9734/ajeba/2022/v22i2130693

The Competence and Training of the Performance of Teachers in Senior High School 10 Depok: A Basis for Motivational Intervention Program

Sri Wahyuni Lestari, Lestari, Sri Wahyuni & . Chaerudin · Asian Journal of Economics, Business and Accounting · 2022

This study aims to determine how big the positive and significant influence between competence and training on teacher performance through motivation as an intervening variable at Senior High School in Depok. This study uses a quantitative descriptive method using a normative app...

Open access Research Article 10.9734/ajeba/2022/v22i2130694

The Effect of Motivation and Work Effectiveness on Teacher Performance with Online Learning as Intervening Variables at SMA Negeri 7 City of Bekasi

Yuyun Ratnawatii & Emanuel Michael Bayudhirgantara · Asian Journal of Economics, Business and Accounting · 2022

This study aims to determine how much influence motivation, effectiveness, online learning have on teacher performance at SMA Negeri 7 Kota Bekasi. This study uses a quantitative descriptive method. The population in this study was SMA Negeri 7 Kota Bekasi with 56 teachers using...

Open access Research Article 10.9734/ajeba/2022/v22i2130695