Journal of Multiperspectives on Accounting Literature

The Impact of Project Management Practice on Public Project Success in Jimma Town, Ethiopia

Eyuel Mesera, Yohannis Fikadu Sisay, Tesfaye Ginbare Gutu — Thu, 11 Jan 2024 00:00:00 +0700

Purpose: The study aimed to examine the effect of project management practice on project success on selected public projects found in Jimma town, Ethiopia.

Methodology/approach: The study was employed stratified simple random sampling techniques and total sample size of 155 was selected from public sector projects. The data were collected with self-administered questionnaires and key informant interview. The data coded and interred into the. The data were analyzed with descriptive and inferential statistics such as Mean, ANOVA, Pearson correlation and the Multiple Regression Analysis Model using SPSS software application for analysis.

Findings: The results of regrssion revealed that project initiation & planning was positively and significantly associated with project success (r =0.735, ρ<0.01). Further, project execution process was positively and significantly correlated to project success (r = 0.659, ρ<0.01). Moreover, monitoring & controlling was positively and strongly correlated with project success (r = 0.747, ρ<0.01) and also there is a positive correlation between project closure & project success (r = 0.348, ρ<0.01).

Practical implications: These research findings have an impact on stakeholders and policy makers regarding project management. The study recommends the introduction of effective monitoring tools and documentation in order to improve the monitoring and control process.

Originality/value: The study can contribute to knowledge sharing and capacity building within Ethiopia's project management community, leading to more effective implementation of projects and improved development outcomes.

Fraud Pentagon in Detecting Financial Statement Fraud

Ruci Arizanda Rahayu, Nurasik, Riza Arista Firana, Sarwenda Biduri — Fri, 26 Jan 2024 00:00:00 +0700

Purpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements.

Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 period. Purposive sampling as sampling with a total of 12 companies for 5 periods and a total sample of 60. The analysis technique uses multiple linear regression assisted by SPSS 26.

Findings: The findings prove that there is an influence of the variables of pressure, opportunity, rationalization, competence, and dualism position on financial statement fraud, while the variable frequent number of CEO's picture does not affect the existence of fraudulent financial statements.

Practical implications: The findings of this study have an impact on the company's stakeholders and stake holders to detect fraud in the financial statements.

Originality/value: This research has the novelty of adding a dualism position proxy variable to the arrogance element.

Financial Ratios and Stock Prices: Unraveling the Dynamics in Indonesia's Industrial and Consumer Staples Sectors

Tasyahadul Fadlatil Laili — Fri, 26 Jan 2024 00:00:00 +0700

Purpose: This study examines the effect of financial ratios consisting of ROA, ROE, CR, PER and EPS on stock prices.

Methodology/approach: The data analysis technique used is descriptive analysis and multiple linear regression analysis.

Findings: The results of this study indicate that ROE, PER, and EPS have a significant positive effect on stock prices. While the ROA and CR variables do not have a partial effect on stock prices.

Practical implications: To understanding the impact of financial ratios on stock prices provides valuable insights into investment strategies. Investors can use the findings to make informed decisions to maximize potential returns.

Originality/value: The originality and value of this study lie in its comprehensive analysis of financial ratios (ROA, ROE, CR, PER, and EPS) and their specific impact on stock prices. The study's focus on the Industrial and Consumer Staples sectors in Indonesia during 2017-2021 adds unique insights.

Self-Assessment Regime, Tax Compliance, And Tax Administration: Evidence From Emerging Economy

Tue, 30 Jan 2024 00:00:00 +0700

Purpose: This study examined the effect of self-assessment regime and tax compliance on tax administration in Nigeria. The specific objective was to find out the effect fiscal governance quality tax-payers knowledge (TKW), filling of tax returns (FTR), financial constraints (FCT), ability to pay tax without being compelled (PAC).

Methodology/approach: The study adopted the survey research design This is because the objective of the study is to systematically obtain information to describe how self-assessment endues tax compliance and tax administration. The population of this study is the 96 conventional Federal Inland Revenue Tax offices and all corporate taxpayers in Nigeria. The study utilized the purposive sampling technique considering responses from our respondents, fifteen conventional federal inland revenue tax offices and twenty-five corporate taxpayers were chosen for the study. One hundred and two respondents out of which forty-five were from conventional Federal Inland revenue tax office and fifty-seven responses from corporate taxpayers. The source of data is primary and five-point Likert scale questionnaires were designed to generate responses from respondents. Out of a total number of 750 questionnaires sent out through Google, only 252 were returned. The study made use of inferential and descriptive statistics to analyze the responses with the aid of SPSS.

Findings: The finding indicated that there is a significant association between tax knowledge and ability to pay tax without being forced and governance quality, but filling of tax return and financial constraint have negative effect on governance quality. The study concluded that the association between self-assessment regime and tax compliance and tax administration in Nigeria is significant and the study recommended that loopholes from where tax revenue is lost should be covered to increase tax revenue in Nigeria.

Practical Implication: The research finding has an effect on tax policy makers and taxpayers in Nigeria

Originality/Value: this study is having modified the existing variables used by previous and introduced new ones as it introduced financial constraint and ability to pay tax as a measure of tax compliance.

Determination Of The Implementation Of Financial Reports Based On SAK EMKM

Tue, 30 Jan 2024 00:00:00 +0700

Purpose: This research aims to find Determination of the implementation of financial reports based on SAK EMKM.

Methodology: The sample in this study was 65 Food and Beverage MSMEs in Sidoarjo District using convenience sampling techniques. Tech The data analysis used is analysis multiple linear regression with SPSS 27.

Findings: Based on t test results show that perception MSME actors have no influence to implementation of financial reports based on SAK EMKM, meanwhile socialization of SAK EMKM and levels education owner influential to implementation of financial reports based on SAK EMKM.

Practical implications: The practical implications of this research can be used as a reference in planning and implementing SAK EMKM in MSMEs. MSME players should train their skills in the field of financial accounting, as well as provide supporting facilities to help implement SAK EMKM. Regulators who experience problems in planning and implementing SAK EMKM for MSMEs can consider factors such as performance expectations, expectations of the business world, and supporting facilities.

Originality/value: This research initiates the use of additional indicators from previous research as additional measuring tools in measuring readiness to implement SAK EMKM. This makes the assessment of MSME readiness in implementing SAK EMKM more comprehensive.