cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Oki Wahyu Setiawan
Contact Email
ijabs@ub.ac.id
Phone
+6281311722528
Journal Mail Official
ijabs@ub.ac.id
Editorial Address
Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
Location
Kota malang,
Jawa timur
INDONESIA
The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3 Documents
 1 
Search results for , issue "Vol 18, No 1 (2010): The International Journal of Accounting and Business Society" : 3 Documents clear
Entrepreneurship Barrier and Motivations: Perception of Lincoln University Commerce Students Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The ambitious of being own boss and run independent own-business is widespread among university graduates. However, there are some barrier and motivations that hinder or accelerate this thrust. This paper investigates students’ perceptions about impediment and stimulation of entrepreneurial activities. A sample of commerce students responds to a questionnaire survey. Results indicate that gender, age and working status of students are not significantly correlated with their perception about barrier and motivation factors of the research study. Nevertheless, financial risk and fear from failure are the most and the least important barriers respectively. University level programmes and personal experience are the most motivation factors while media and government supports are at the bottom of the list of priority of such factors. Respondents believe that entrepreneurs are good in accounting, financial analysis and having good skills and these factors are important in preparation of crating new business. Keywords: entrepreneurship, student attitudes, entrepreneurial motivation, barrier
Complexity and Socialization of Taxation Rule In Affecting the Taxpayer Accounting Behaviour in Indonesia Tarjo, Tarjo
The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Complexity in this study refers to the numbers and varieties of elements related to taxation rule. Socialization refers to mentoring which organized by tax-institution (Fiscus) through the counseling for taxation practice, service and control. Taxpayer obedience is one of taxation success measurement. Complexity and socialization taxation rule influences taxpayer obedience in fulfilling their taxation obligation. The complexity of taxation rule will be tricky for the taxpayer for understanding taxation. The lack of socialization on taxation rule will make the taxpayer flustered to counting, make payment, and deposit their tax burden. In favor of these difficulty and confemployedness, the taxpayer needs assistance from professional on taxation. Their assist will improve obedience cost and encourage the taxpayer to generate accounting artificial to minimize taxes. The greater obedience cost and enlarger accounting artificial will encourage the taxpayer for being more disobey. Keywords: Taxpayer, Complexity, Socialization, Taxation rules, Accounting behavior, Obedience cost, Obedience.
The Effects Of Environment Risk, Capital Structure, and Corporate Strategy on Assets Productivity, Financial Performance and Corporate Value: a Study on Go Public Companies Registered at Jakarta Stock Exchange Chandra, Teddy
The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was aimed at: (1) examining the effects of environment risk consisted oi financial risk, business risk and market risk on corporate strategy, capital structure, asset productivity, financial performance and corporate value. (2) examining the effects of corporate strategy consisted of liquidity, sales growth, assets growth and growth potential on capital structure, assets productivity, financial performance and corporate value. (3) examining capital on assets productivity, financial performance and corporate value. The research was an explanatory study. This study was an explanatory research. All companies registered in Jakarta Stock Exchange in 2000-2004 periods were used as samples. They were divided into main board category consisted of 71 emitters, development board 62 emitters, and total board 134 emitters. Structural Equation Model was used as analysis method. SPSS 11.5 and AMOS 5.0 were used for processing data and allowing hypothetical tests to be performed. The results indicated that: (1) investors expect main board companies to adopt free cash flow whereas development board companies were expected to be more conservative by adopting pecking order theory. Most Indonesian companies were expected to adopt the latter. And, in fact, most of main, development, and total board companies in Indonesia tend to adopt pecking order theory. (2) In general, the increase of company's value was influenced by the increase of corporate strategy and capital deduction, but the increase would be much more higher if accompanied by raising assets productivity. For development board companies in particular, the increase of company's value should be accompanied by company's financial performance. (3) Creditors do not consider company's financial risk in giving loans, this implies the increase of stacked credit. (4) Investors do not trust company's financial performance report. (5) Strategic management may provide help in explaining capital structure phenomena with significant influence of corporate strategy on both capital structure and company's value. Key Words: Corporate Strategy, Environment Risk, Capital Structure, Assets Productivity, Financial Performance, Company's Value, financial risk, business risk market risk, sales growth, assets growth, growth potential, liquidity, debt to equity ratio, debt to assets ratio, equity to Assets ratio, return to assets ratio, basic earning ratio, pecking order Theory, free cash flow theory.

Page 1 of 1 | Total Record : 3

 1 

Filter by Year

2010 2010


Reset
Filter By Issues
All Issue Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society Vol 27, No 3 (2019): The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society Vol 26, No 1 (2018): The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society Vol 18, No 2 (2010): The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society Vol 17, No 1 (2009): The International Journal of Accounting and Business Society Vol 16, No 2 (2007): The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society Vol 14, No 1 (2006): The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society Vol 13, No 1 (2005): The International Journal of Accounting and Business Society Vol 12, No 2 (2004): The International Journal of Accounting and Business Society Vol 12, No 1 (2004): The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society Vol 7, No 2 (1999): The International Journal of Accounting and Business Society Vol 6, No 2 (1998): The International Journal of Accounting and Business Society Vol 6, No 1 (1998): The International Journal of Accounting and Business Society Vol 5, No 2 (1997): The International Journal of Accounting and Business Society Vol 5, No 1 (1997): The International Journal of Accounting and Business Society Vol 4, No 3 (1996): The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society Vol 4, No 1 (1996): The International Journal of Accounting and Business Society Vol 3, No 1 (1995): The International Journal of Accounting and Business Society Vol 2, No 2 (1994): The International Journal of Accounting and Business Society Vol 2, No 1 (1994): The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society More Issue