Grounded Theory in Accounting Research

Azmi, Zul; Nasution, Abdillah Arif; Wardayani, Wardayani; Muda, Iskandar; Supriyanto, Supriyanto; Rizal, Syamsul; Hidayat, Rahmat

doi:10.4108/eai.18-7-2019.2288566

Cited by 4 publications

(4 citation statements)

References 8 publications

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“…This approach allows researchers to methodically examine and select journals which in each procedure follow predetermined stages (Triandini et al, 2019). This is important, so that researchers can explore important issues related to the focus of the study (Azmi et al, 2019). First, the question is What are the factors that influence the quality of financial reports?…”

Section: Methodsmentioning

confidence: 99%

Factors Affecting The Quality of Financial Reports: A Systematic Literature Review

Hasbullah,

Hidayah Tullah,

Farhan

2023

IJTAR

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The quality of financial reports is the result of the process of accounting activities which can conclude the financial information used in making decisions. Financial reports must meet certain requirements to provide good financial reports. The purpose of this study is to determine the factors that influence the quality of financial statements. The method used is SLR (Systematic Literature Review). the Publish or Perish program is used to collect journal articles taken from the Google Scholar database to support research conducted. The articles collected are articles published with a period of 2018-2023, as many as 10 Scopus indexed international journal articles obtained from Google Scholar and Publish or Perish which are full text manuscripts and which can be accessed. Based on the results of the study, the factors that influence the quality of financial reports include accounting information systems, internal controls, country, religious status, gender, fixed assets, proof of ownership, information technology, application of accounting standards, human resources, culture, company size , age and psychological effect on the quality of financial reports

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Section: Methodsmentioning

confidence: 99%

Factors Affecting The Quality of Financial Reports: A Systematic Literature Review

Hasbullah,

Hidayah Tullah,

Farhan

2023

IJTAR

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“…This research is a descriptive case study using financial data of PT KMI Wire and Cable Tbk in 2019-2021. To dig deeper into the company's condition, documentation analysis is carried out by exploring things that are of concern to be analyzed (Azmi et al, 2019). Data is obtained from the source of the company's website which refers to the Indonesia Stock Exchange (IDX) page.…”

Section: Methodsmentioning

confidence: 99%

Profitability Analysis during the covid-19 and post-covid-19 periods at PT. KMI WIRE AND CABLE Tbk

Fauziah,

Anjani,

Safnah

et al. 2023

IJTAR

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The purpose of this study was to test company profitability during the covid-19 and post-covid-19 periods at PT KMI Wire and Cable Tbk. This data is obtained from the company's official website which is referenced from the Indonesian stock exchange page. The data was also confirmed through operational employees working at PT KMI Wire and Cable Tbk, for the 2019-2021 period. This type of research is descriptive and the data source used is secondary data. The research results show that the company's profitability experienced a shock during the Covid-19 pandemic, and after that difficult period, the company recovered and grew again. This is shown from the ratio of profitability to company performance in the period 2019 to 2021

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“…Sejak tahun 1970, hingga saat ini disebut sebagai masa teori akuntansi positif. Penelitian dalam bidang akuntansi tentu akan merujuk pada teori akuntansi, sehingga banyak penelitian yang berlandaskan teori akuntansi, seperti karya tulis oleh (Al-Htaybat & Alberti-Alhtaybat, 2013;Apriyanti, 2017;Azmi et al, 2019;Berisha & Asllanaj, 2017;Hommel & Schmitz, 2013;Johnstone, 2018;Legenchuk & Iskorostenska, 2020;Näsi et al, 2013;Oldroyd et al, 2015;Osadcha et al, 2018;Ozili, 2020;Penman, 2015;Raj & Roy, 2016;Vegera et al, 2018;Zhou, 2019;Zyznarska-Dworczak, 2017).…”

Section: Teori Akuntansiunclassified

Tinjauan Literatur: Perkembangan Teori Akuntansi

Limtaroli,

et al. 2023

JRAMM

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Findings and opinions build a theory. Almost all fields or research areas certainly have theory as the basis for their practice. This study aims to describe and explain the development of accounting theory and practice, as well as to draw conclusions from previous studies or research. The method used in this study is systematic literature review (SLR) with a selected sample of 30 articles, both from within the country and abroad, published from 2012-2022. Selected articles with similar research topics, namely the discussion of accounting theory, its development and implementation. Until now, research on accounting theory is still often carried out, both carried out by domestic and foreign parties. Accounting theories are also still often used as a reference in research, especially accounting theory itself, positive accounting theory, agency theory, and normative accounting theory.

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Grounded Theory in Accounting Research

Cited by 4 publications

References 8 publications

Factors Affecting The Quality of Financial Reports: A Systematic Literature Review

Factors Affecting The Quality of Financial Reports: A Systematic Literature Review

Profitability Analysis during the covid-19 and post-covid-19 periods at PT. KMI WIRE AND CABLE Tbk

Tinjauan Literatur: Perkembangan Teori Akuntansi

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