International Business and Accounting Research Journal
International Business and Accounting Research Journal published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung. The journal seeks to consolidate its position as the premier vehicle for the diversification of academic finance. The journal publishes high quality, insightful, well-written papers that explore current and new issues in International Finance. The editorial board particularly welcomes papers that foster dialogue, innovation, and intellectual risk-taking in financial studies, and shed light on the interaction between finance and broader societal concerns. Papers studying finance from a variety of methodological, disciplinary and paradigmatic perspectives will be considered for publication.
Articles
94 Documents
<![CDATA[The Effect of Firm Characteristics on the Disclosure of IAS/IFRS Information: The Cases of Tunisia, France and Canada ]]>
<![CDATA[Hedi Baazaoui]]>;
<![CDATA[Mohamed Ali Zaraï]]>
<![CDATA[ International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v3i2.67
<![CDATA[The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristics of the firm depend significantly on its size and the country of his nationality, we chose to work on companies belonging to different trading indices and from countries with different cultures and levels of economic development. The selected countries are Tunisia, France and Canada since Tunisia differs from Canada and France mainly by the level of economic development (developing countries) and France differs from Canada by culture. Our sample includes 52 Tunisian companies (40 listed on the first market and 12 on the alternative market), 244 French companies (35 CAC40 Index (top 40 French firms) and 209 CACsmall (index of small Capitalization French firms)) and 223 Canadian companies (36 ^TX60 (first 60 Canadian companies) and 187 ^TX20 Index (Small Capitalization Canadian firms)). Our results showed that the determinants of the disclosure of IAS/IFRS information will vary depending on the nationality of the firm and also showed the importance of the nationality of the firm in explaining disclosed information since the proxy used "country" has significant coefficients.]]>
<![CDATA[Perceptions of Unqualified Statutory Audit Reports: The Case in Malta ]]>
<![CDATA[Shannon Muscat]]>;
<![CDATA[Konrad Farrugia]]>;
<![CDATA[Peter J. Baldacchino]]>;
<![CDATA[Norbert Tabone]]>;
<![CDATA[Simon Grima]]>
<![CDATA[ International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.35474/ibarj.v5i1.159
<![CDATA[In this paper we lay out the results of a study on the perceptions of three Maltese stakeholder groups, namely external auditors, financial advisers and bank lending officers, pertaining to the communication and information aspects of the recently revised audit reporting standards. To do this we adopted a two phase sequential mixed-method approach using a questionnaire which was first distributed to the three stakeholder groups. Subsequently, the quantitative data collected in the first phase was analysed and discussed in semi-structured interviews conducted with a sample of twelve participants. Findings indicate that the most important section in the unqualified audit report is by far the auditor’s opinion. This is because it helps users determine the reliance that they can place on an entity’s accompanying financial statements when making financial decisions. However, users proved sceptical on the clarity of the unqualified audit report’s message and the technical jargon contained therein. This is primarily due to the users’ lack of understanding of the scope of the audit, its intended objectives and the technical jargon incorporated in the report.]]>
<![CDATA[Impact of Third-Party Funds and Capital Adequacy Ratio on Profit Sharing Financing ]]>
<![CDATA[Peny Cahaya Azwari]]>;
<![CDATA[Febriansyah Febriansyah]]>;
<![CDATA[Sri Delasmi Jayanti]]>
<![CDATA[ International Business and Accounting Research Journal Vol 6, No 1 (2022): January 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.35474/ibarj.v6i1.236
<![CDATA[Financing is defined as funding provided by a party to another party to support planned investments, either by themselves or by institutions. The more amount of Third-Party Funds (DPK) and Capital Adequacy Ratio (CAR), the more amount of financing issued by the bank. However, in the 2016-2020, when Shariah Business Units in Indonesia increase in the amount of Third-Party Funds (DPK) and the Capital Adequacy Ratio (CAR) but this was inversely proportional to the declining amount of profit-sharing financing. This study aims to determine how the influence of Third-Party Funds (DPK) and Capital Adequacy Ratio (CAR) on Profit Sharing Financing in Sharia Business Units. Using quantitative methods and the type of data used was secondary data, researchers use the Annual Report. By eleven sharia business units as samples of this study, the results show that TPF variable has a negative and significant effect on profit sharing financing and the CAR variable has no and no significant effect on profit sharing financing. Meanwhile, based on the f test, TPF and CAR variables simultaneously have a positive and significant effect on profit sharing financing in sharia business unit.]]>
<![CDATA[Developing SWOT/ TOWS Strategic Matrix for E-Banking in Lebanon ]]>
<![CDATA[Bilal Jibai]]>;
<![CDATA[Hassan Alaaraj]]>;
<![CDATA[Abbas Issa]]>
<![CDATA[ International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v2i1.27
<![CDATA[The banking sector of Lebanon has witnessed a significant shift in its performance and services provided over the past years in line with the global transformation in information technology. The diffusion of internet in most of financial sectors has driven the banking sector to adapt new technologies and deliver its services electronically through E-banking. This paper highlights the current state of e-banking in Lebanon and analyzes the secondary data of previous literature to develop a SWOT/ TOWS strategic matrix. Policy makers, Bankers and online banking users can benefit from this study for better understanding and application of e-banking in Lebanon. Future studies can extend the literature and show more evident and updated data in terms of strength, weakness, opportunities and threats facing the e-banking sector in Lebanon or compare it to other countries strategies. ]]>
<![CDATA[Formation of Profession “Business Analyst” in Russia ]]>
<![CDATA[Yu. G. Chernysheva]]>
<![CDATA[ International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v3i2.62
<![CDATA[The article considers the aspects of forming and developing business analyst profession in Russia. It describes the main issues and reasons of using the analysis by Russian companies at little extent. The author reveals the significance of the analysis for managerial decision-making as well as the content of business analysis concept, basic and key terms of business analysis and their interactions. The content of business analyst profession is examined in accordance with occupational standard and international practice. The article also describes the features and differences of new business analysis concept from analysis techniques existing in Russia.]]>
<![CDATA[Analysis of The Coporate Debt Situation Implication on Risk Company's Development ]]>
<![CDATA[Yanko Hristozov]]>
<![CDATA[ International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.35474/ibarj.v4i2.140
<![CDATA[High corporate indebtedness is a significant problem for companies' finances, often blocking their balance sheets, also difficult debt repayment can lead to insolvency. This is a problem not only for companies, but also for the economies of countries. The purpose of the study is to track changes in indebtedness for the period 2008-2018. Time limits are set due to access to statistical information and for most countries the latest data are for 2018. The base year is in line with the development of the financial and economic crisis to clarify its impact on indebtedness. The object of study are nonfinancial corporations, and the subject is an analysis of changes in their corporate debt. To achieve this goal, the following tasks are set: to choose an appropriate methodology, to study the literature on the subject, to compare the changes in the indebtedness of non-financial corporations in key countries in Europe and beyond. Based on the statement that due to the financial and economic crisis and the aggressive investment policy during the studied 11-year period, corporate debt increases significantly, and this puts at risk the company's development and the world economy.]]>
<![CDATA[Cost of Equity Analysis through the role of Earnings Aggressiveness and Profit Persistence: Evidence from Manufacturing Companies in Indonesia ]]>
<![CDATA[Atang Hermawan]]>;
<![CDATA[Dewi Ayu Anggita Sari]]>;
<![CDATA[Ardi Gunardi]]>
<![CDATA[ International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.35474/ibarj.v5i2.227
<![CDATA[To survive, companies need to make various business development efforts which require capital that not all companies can fulfill independently. So in this case the company needs other parties (external parties) to meet its capital needs, namely investors and creditors. Obtaining capital from external parties, be it share capital or loans, poses their respective risks. Therefore, this study aims to provide an overview of how earnings aggressiveness, earnings persistence, and cost of equity are in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Earnings persistence as moderating variables considering that these variables can be indicators of future earnings obtained in the long term. The research method used is descriptive verification method with data analysis is done by Simple Linear Regression Analysis, Moderated Regression Analysis (MRA), classical assumption test, correlation analysis, and coefficient of determination. While the hypothesis testing used is a statistical method of partial test (t test) using SPSS 20 for Windows. The results of this study indicate that earnings aggressiveness has a positive effect on the cost of equity and the persistence of earnings as a moderating variable weakens the effect of earnings aggressiveness on the cost of equity]]>
<![CDATA[The University Identity: Communication of Identity Themes ]]>
<![CDATA[Tuba Bozaykut Bük]]>;
<![CDATA[Şirin Atakan- Duman]]>;
<![CDATA[Ayşın Paşamehmetoğlu]]>
<![CDATA[ International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v1i2.8
<![CDATA[ Earlier research has brought organizational identity to the fore as an institutional response to the developments in higher education field. Following literature, this study aims to examine the organizational identity of universities through an analysis of themes communicated at their websites. The study findings reveal that participant universities communicate five common identity themes institutionalized by higher education field. Among these themes, social values presented to the society for belongingness and capacity for enriching main university functions are found out to be most communicated themes. The findings also show that each university communicates distinct themes that still fall under these five common themes. Therefore, the study presents that distinct themes symbolizing the uniqueness claim of the university identity emerge within the pre-determined theme categories in the field.]]>
<![CDATA[Moderating Influence of Stakeholder Knowledge on the Relationship between Social Reporting and Sustainability Accounting in the Tea Sector in Mount Kenya Region ]]>
<![CDATA[Sylvester Onyango]]>;
<![CDATA[Stephen Wanyoike Muchina]]>;
<![CDATA[Stephen Irura Ng'ang'a]]>
<![CDATA[ International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v3i1.52
<![CDATA[In accounting, financial reporting dominantly focus on profits. There is growing pressure on social sensitivity of accounting. Sustainable Development Goals advocate for concern to the environment. Some researchers have endeavored to demonstrate how accountancy need to respond to the social concerns beyond traditional goal of profit maximization that singles out shareholders from the many stakeholders. However, these studies have been deficient in addressing the moderating influence of stakeholder knowledge on the relationship between social reporting and sustainability accounting which this study explores. The study adopted Mixed Methods Research of survey design. The target population comprised of the factory unit managers and accountants as the key informants, drawn from tea factories of Mount Kenya region. The sample was obtained by simple random and stratified sampling techniques. Questionnaire was the main data collection instrument. Data analysis entailed simple binary and hierarchical multiple logistic regression analysis using SPSS. Study results was presented in frequencies, percentages and skewness for descriptive and binomial regression output for inferential statistic. The study found out that tea factories practice social activities that they incur costs which were treated as overhead costs and benefits were derived by tea factories. There was a statistically significant influence of social reporting on sustainability accounting; which was insignificantly moderated by stakeholder knowledge. The study findings were of significant to organizations’ strategies to respond to social externalities which in accounting terms affect the organizations profits in the long run. The study recommends tea factories adopt an integration of social reporting and financial reporting without much focus on stakeholder knowledge.]]>
<![CDATA[Ecoanalytics as A New Area of The Analysis of Environmental Conditions at An Enterprise ]]>
<![CDATA[Yu. G. Chernysheva]]>
<![CDATA[ International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.35474/ibarj.v4i1.135
<![CDATA[This article studies the aspects of environmental safety issues. It characterizes the methods of assessment of environmental condition in Russia and abroad. The nature of ecological audit and its purpose are considered. The article highlights the problems of regional programs in Russia related to the improvement of the environmental condition. The essence of the analysis of the ecological state of the organization in Russia is revealed. The peculiarities of the appearance of a new analytical direction of eco-analysis within the organization have been identified and described.]]>
