![]() ![]() The main result of the study has shown that there is a significant effect of three kinds of accounting information, which are related to expected cash flows: 1) data on scrapped assets at the end of investment, 2) information on money coming in and out, and 3) information on cash saving by tax (outflows). To this end, the researcher used a prepared questionnaire to selected companies in Jordan. The study goal is to investigate the effect of cash specific accounting information on the capital investment decisions. Sedangkan variabel leverage, komisaris independen, dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan integrated reporting Hasil analisis penelitian menunjukkan bahwa variabel ukuran perusahaan berpengaruh positif terhadap pengungkapan integrated reporting, dan variabel integrated reporting berpengaruh positif terhadap nilai perusahaan. Pengungkapan sesuai kerangka integrated reporting dilakukan dengan mencantumkan delapan elemen integrated reporting yang diterbitkan oleh International Integrated Reporting Council pada annual report. Penelitian ini terdiri dari dua model, di mana model pertama menguji determinan-determinan yang memengaruhi sebuah perusahaan untuk mengungkapkan elemen-elemen integrated reporting pada pelaporan perusahaan, kemudian model kedua menguji konsekuensi dari pengungkapan elemen-elemen integrated reporting tersebut, spesifiknya pada nilai perusahaan yang diukur dengan rasio price-to-book value. Sampel diambil dari 103 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019 (n=309). Penelitian ini bertujuan untuk menganalisis determinan dan konsekuensi pengungkapan integrated reporting. ![]() "Cost and management accounting in budget-funded organizations in Bosnia and Herzegovina," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage:, vol. This would enable performance measurement in the B&H public sector and therefore improve transparency and accountability of the public management.īenina Veledar & Amra Gadzo & Srdjan Lalic, 2020. ![]() Research results have shown that, even though respondents are less familiar with cost and management accounting practices, they believe that the introduction of new forms of accounting (cost and management accounting) into budget accounting system in B&H would improve the quality of accounting information as a basis for decision-making of the public management. Therefore, the study was conducted among 208 budget-funded organizations by using a survey questionnaire to evaluate the current level of theoretical and practical knowledge in the field of cost and management accounting and the possibilities for their application in the budget-funded organizations in B&H to improve current budget accounting system. Namely, the current budget accounting system in B&H does not provide measurement and reporting on efficiency, effectiveness, and economy of the public administration, which results in a decrease in transparency and the creation of a favourable ground for corruption. This article aims to provide information on the level of application of cost and management accounting practices in the budget-funded organizations in Bosnia and Herzegovina (hereinafter B&H) and the usefulness of these practices in the performance measurement in the B&H public sector. This means that the level of confidence and experience possessed by individuals and other known people will influence individuals in making accurate investments. Heuristic behavior affects investment decision making. This means an understanding of the simplicity or complexity of taking action based on past experience and the obstacles that may be faced when taking action, affecting individuals in making investments. Behavioral Control has an effect on Investment Decisions. This means that the higher the influence of individual external environmental pressures, namely observers, friends, mass media, and investment management, the greater the individual's ability to make investment decisions. By using multiple regression analysis, we found that the subjective norm has an effect on investment decisions. We used 54 respondents of individual investors who are just learning and or have already transacted on the Indonesia Stock Exchange (BEI) as a sample. This study aims to obtain empirical evidence of the influence of Subjective Norms, Behavioral Control, and Heuristic Behavior on Investment Decisions. ![]()
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