http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
Suyanto SUYANTO,Doddy SETIAWAN,Rahmawati RAHMAWATI,Jaka WINARNA 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.7
The research aims to evaluate college students’ financial behavior and provide empirical insight into factors that may influence their financial behavior by investigating whether financial socialization, financial experience, and financial literacy are meaningful for students’ financial behavior. The surveys data was conducted with 595 college students from all over Indonesia then analyzed using Structural Equation Model (SEM). The results demonstrate that financial socialization positively influences financial literacy and financial behavior. On the other hand, financial experience has a negative influence on financial literacy, yet a positive one on financial behavior. Furthermore, the result also shows financial socialization are the key determinant of financial literacy and financial literacy is vital and plays an essential role for financial behavior and it may derive from financial socialization and financial literacy. It indicates that the influence of social agents can benefit students in improving their financial literacy and behavior. However, experience also can influence their financial behaviors. The lack of experience of college students leads to inadequate financial knowledge and raises their risk of financial decisions. Students with sufficient financial knowledge and exhibiting good financial behavior can make wise decisions in financial planning and management, thus may prevent financial issues in the future.
Arum ARDIANINGSIH,Doddy SETIAWAN,Wahyu WIDARJO,Payamta PAYAMTA 한국유통과학회 2024 유통과학연구 Vol.22 No.4
Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.
Jaka Winarna,Ari Kuncara Widagdo,Doddy Setiawan 사람과세계경영학회 2017 Global Business and Finance Review Vol.22 No.2
This study aims to obtain empirical evidence related to the effect of the variables such as local government characteristics, infrastructure, and local government financial condition to the financial distress of local governments in Indonesia. Population of this study is all local government that issue the financial statements audited by the Supreme Audit Agency (Badan Pemeriksa Keuangan Repulik Indonesia-BPK RI) in the period 2007 to 2009. The method of sampling is purposive sampling method producing 152 observations. Method of analysis is binary logistic regression. The results show that size (SZ), total program cost for assets (RPCTA), carrying value (CV), ratio of cash quickly (CQR), performance of government wealth (PERF), return on equity (ROE), profit margin (PM), and current liabilities (CL) significantly associate with probability of financial distress of local government. It implies that information presented in the financial statements of local governments in Indonesia has a predictive value, and, therefore is relevant tobe used in decision making.