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

Published New York : Nova Science Publishers, [2019]

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Description 1 online resource Series Business, Technology and Finance Ser Business, Technology and Finance Ser Contents 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 Summary "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 of Economics and Business, Universitas Indonesia, and other top-ranked Universities in Indonesia. The book covers some most recent studies and updated issues related to a Changing Environment. Indonesia Study covering the following three main areas: 1. The first part contains seven papers on financial accounting and taxation topics; 2. The second part consists of seven papers related to corporate governance and CSR topics; and 3. The third part consists of seven papers under auditing topics. This book is strongly recommended to be used as a reference for researchers, students, and also business practitioners not only in Indonesia, but also wider audiences that required deeper insights/thoughts in dynamic, changing and global emerging market (i.e. in Indonesia)"-- Provided by publisher Bibliography Includes bibliographical references and index Notes Description based on print version record and CIP data provided by publisher; resource not viewed Subject Finance -- Indonesia Accounting -- Indonesia Taxation -- Indonesia Social responsibility of business -- Indonesia Accounting Finance Social responsibility of business Taxation Indonesia Form Electronic book LC no. 2019044896 ISBN 1536165182 9781536165180

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