Results 71 to 80 of about 11,631 (259)

Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi

Jurnal Dinamika Akuntansi dan Bisnis, 2018
This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator.
Sulhani Sulhani, Alif Hidayatullah
doaj   +1 more source

THE EFFECT OF PROFITABILITY AND LIQUIDITY ON THE TIMELINESS OF FINANCIAL REPORTING

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
This study aims to analyze the influence of profitability and liquidity on the timeliness of financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2021-2023 period. Profitability is measured using the return on assets (ROA) ratio, while liquidity is measured by the current ...
null Euis Ratnasari, null Nurahmelia Putri, null Soedjatmoko Soedjatmoko   +2 more
openaire   +1 more source

Artificial Intelligence and Mental Well‐Being in Adult Education: Implications for Practice and Professional Responsibility

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
wiley   +1 more source

Empowering Adult Learning How AI Fuels Progress Across Disciplines and Professions

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT This article examines the evolving role of artificial intelligence (AI) as a transformative cognitive partner across educational and professional fields. It explores how AI shifts attention away from routine technical tasks and toward human‐centered skills such as critical thinking, ethical decision‐making, and professional judgment.
Rachel Wlodarsky
wiley   +1 more source

Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Tekstil dan Garment di Bursa Efek Indonesia Periode 2013-2017

Akuntansi Dewantara, 2020
The purpose of this research is to analyze the effect of profitability, company size, and leverage. The population in this study is a textile and garment manufacturing company totaling 18 (eighteen) companies.
Hanifah Nuraini Hadiesti
doaj   +1 more source

Profound Leadership Strategies: Transcending the Leadership Crisis in the Age of Artificial Intelligence

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT This article examines the evolving role of organizational leadership amidst the rapid advancements in artificial intelligence (AI). It explores a broadly experienced and documented crisis in leadership, due in part to the disruptive nature of AI and emerging technology.
Rachel Wlodarsky, Davin Carr Chellman
wiley   +1 more source

TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Gusau Journal of Accounting and Finance
Thisstudyexaminedtherelationship between the timeliness offinancialreporting andinvestmentdecisionsofquoteddepositmoney banks in Nigeria.Ex-post facto research design was employed and the sample population is made up of 12 depositmoney banks quoted ...
Ehigie Ikponmwosa Darlington, Jackson-Akhigbe Beauty E (PhD), Abusomwan Rachael E. (PhD)   +2 more
doaj   +1 more source

Timeliness of Financial Reporting by Cooperatives in Malaysia

Indian-Pacific Journal of Accounting and Finance
The main focus of the National Co-operative Policy (NCP) 2011-2020 is to ensure that the co-operative movement in Malaysia complies with the co-operative legislation. The main vision of the Malaysian Cooperative Policy 2030 is to make cooperatives the main catalyst for Malaysia's socio-economic growth. This study aims to determine the timeliness of the
openaire   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

Factors Affecting the Timeliness of Company Financial Reporting

TEMA
This study aims to analyze the factors (managerial ownership, public ownership, company size, company age, and auditor quality) affecting the financial reporting timeliness of companies listed on the Indonesia Stock Exchange during the 2020-2021 period The population of this study includes 724 companies listed on the Indonesia Stock Exchange between ...
Agnes Cahyaning Sih, Sutrisno T.
openaire   +1 more source