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Accounting, auditing, CSR, and the taxation in a changing environment : a study on Indonesia.

"Dear Researchers/Students/Librarians, and Practitioners, We are pleased to offer you the following book titled: "Accounting, Auditing, CSR, and the Taxation in a Changing Environment: A Study on Indonesia" written by prominent authors who are specialized in the area from the Faculty...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Nova Science Publishers, [2019]
Colección:Business, Technology and Finance Ser.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intro
  • Contents
  • Preface
  • Section 1: Financial Accounting and Taxation
  • Chapter 1
  • The Effect of Investor Sentiments on the Stock Returns of Non-Financial Companies Listed on the Indonesian Stock Exchange, 2011-2015
  • Abstract
  • Introduction
  • Literature Review
  • Investor Sentiment
  • Baker and Wurgler's Principal Component Analysis (BWPC)
  • Investor Sentiment- CCI
  • Efficient Market Theory and Behavioral Finance
  • The Differences between Intrinsic Value and Market Value
  • Efficient Market Form and Implications
  • The Relevance and Potency of Behavioral Finance
  • Hypothesis
  • Investor Sentiment to Stock Return
  • Accounting Information with Sentiment to Stock Price
  • Sentiment and Required Rates of Return
  • Research Method
  • Samples
  • Variables
  • Investor Sentiment Index
  • Investor Sentiment from Consumer Confidence Index
  • High Sentiment Period
  • Stock Price, Price Earnings Growth, and Return
  • Stock Price
  • Price Earnings Growth (PEG) as the Required Rate of Return
  • Return
  • Company Characteristics and Risk Free Rate
  • Risk Free Rate
  • Company Characteristics
  • Models
  • Investor Sentiment to Stock Return
  • Moderation of Investor Sentiment on Accounting Information to Stock Prices
  • Investor Sentiment to Required Rate of Return
  • Analysis
  • Investor Sentiment Index Trend Analysis
  • Analysis of the Effect of investors on Monthly Average Stock Returns of 1 Month, and 3 Months Stock Prices from 1 April, and Monthly Average Stock Returns, 6 Months
  • Analysis of Investor High Sentiment as Moderation
  • Investor Sentiment to RRR
  • Analysis of Investor Sentiment to Indonesian Capital Market in General
  • Conclusion and Recommendations
  • Conclusion
  • Recommendations
  • References
  • Chapter 2
  • Relationship between Intellectual Capital and Corporate Financial Performance of Firms in the Non-Financial Sector Industry: Empirical Study in Indonesia
  • Abstract
  • Introduction
  • Literature Review
  • Intellectual Capital
  • Intellectual Capital Components
  • From VAIC to MVAIC
  • Intellectual Capital and Corporate Financial Performance
  • Design and Methodology
  • Research Sample
  • Research Variables
  • Development of Hypotheses
  • Discussion
  • Statistics Description
  • Pearson Correlation Matrix
  • Multiple Regression
  • Conclusion
  • Implication
  • Research Limitation
  • References
  • Chapter 3
  • Revenue Recognition of the Non-Financing Profit Margin Component on the Griya Swakarya Murabahah Financing Product
  • Abstract
  • 1. Introduction
  • 2. Literature Review
  • 3. Research Method
  • 4. Discussion
  • 4.1. Business Scheme
  • 4.2. Business Risk
  • 4.2.1. Capital
  • 4.2.2. High Costs
  • 4.2.2.1. Property Value (Inventory)
  • 4.2.2.2. Maintenance Costs
  • 4.2.3. Sales Time
  • 4.2.4. Disaster
  • 4.3. Revenue Recognition of the Non-Financing Profit Margin Component
  • 4.3.1. Identifying the Contract
  • 4.3.1.1. Character
  • 4.3.1.2. Capacity
  • 4.3.1.3. Capital