The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members
Hamdani,
Triana Zuhrotun Aulia
Issue:
Volume 6, Issue 3, May 2018
Pages:
84-90
Received:
10 June 2018
Accepted:
26 June 2018
Published:
23 July 2018
Abstract: The research carries out the examintaion of the influence of cooperative management perceptions based on the understanding of financial statements towards the punctuality in conducting the Annual Members Meeting in Tangerang’s area. This research was conducted to several cooperatives in the area of Tangerang city. In this research were fourty-nine people involved. The research was carried out by using survey data collection. The survey itself was conducted through delivering questionnaires, conducting direct interview, and reviewing literatures. There are several results show at the end of the research. The first result shows that the Perceptions of Cooperative Management has a positive and significant effect on Understanding of the Financial Statements. The second, the Understanding of Financial Statements also has a positive and significant effect towards the Timely Implementation of the Annual Members Meeting. The number of samples in this research is categorized as the small sample, which benefits as the reference for the further studies to conduct the study at the same field with the greater number of sample. There are two suggestions may be beneficial after obtaining the results of the research conducted. The first, for the state government of Tangerang city, especially to the Service Cooperatives for Small and Medium Enterprises in the area of Tangerang city, it would be better to conduct kind of socialication and several accounting training in relation to SAK ETAP based accounting training to all of the cooperatives which exist in the area of Tangerang city.
Abstract: The research carries out the examintaion of the influence of cooperative management perceptions based on the understanding of financial statements towards the punctuality in conducting the Annual Members Meeting in Tangerang’s area. This research was conducted to several cooperatives in the area of Tangerang city. In this research were fourty-nine ...
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The Impact of Conservatism Policy on Reporting Quality in Jordanian Banks Sector
Issue:
Volume 6, Issue 3, May 2018
Pages:
91-95
Received:
28 August 2018
Accepted:
10 September 2018
Published:
9 October 2018
Abstract: Reporting quality considered to be a significant factor of the Financial Accounting Standard Board (FASB), while accounting conservatism is a serious constraint that linked to the main criteria of the accounting information. In this study, an investigation of the impact of conservatism policy on the reporting quality of banks in Jordan has been carried out. For this purpose, data is collected for 15 Jordanian banks listed on the official website of the Amman Stock Exchange for a total duration of 10 years from 2008-2017. Initially, it is examined whether the selected banks practice conservatism or not and then the variable is operationalized in terms of a categorical variable having two main categories of conservatism and non-conservatism. Similar the reporting quality is also a qualitative variable that is operationalized as a binary variable using the extent of disclosed information in financial statements as a proxy for reporting quality, like financial reports containing detailed information in the form of notes are considered as providing quality information having a value of 1 and 0 otherwise. The binary logistic regression method is adopted in this study as a quantitative technique for data analysis which expresses the impact of the independent variable on the dependent variable in form of the odds ratio. The study findings show that Jordanian banks most of the time implement conservatism policy and it significantly influences their reporting quality. Moreover, it has been found that Jordanian banks practice accounting conservatism while disclosing their financial information and such conservatism practice has a positive impact on their reporting quality.
Abstract: Reporting quality considered to be a significant factor of the Financial Accounting Standard Board (FASB), while accounting conservatism is a serious constraint that linked to the main criteria of the accounting information. In this study, an investigation of the impact of conservatism policy on the reporting quality of banks in Jordan has been car...
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