The objective of this research is to examine the factors that affect tourism investment in the CLMV countries (Cambodia, Laos, Myanmar, Vietnam and Thailand). This study employs panel data as quarterly data from 2000 - 2019. Data analysis employs the panel unit root test estimated by fixed effect estimation. The results revealed that the Minimum Loan Rate factor has a negative effect on tourism investment while the number of international tourists and Gross Domestic Product (GDP) positively affect tourism investment. Therefore, in each CLMVT country, the relevant authorities should determine a suitable Minimum Loan Rate (MLR), target tourism promotion as a single region and pursue policies that enhance the economy. Such policy should support employment in the tourism sector and enhance the economic system of the CLMVT countries.

This study aims to analyze company characteristics as a determinant of conventional and Islamic bank earnings management in several ASEAN countries (Association of South East Asian Nations). The Multiple Discriminant Analysis was applied to determine the differences between Islamic and Conventional Banks. This test was conducted based on Capital Adequacy Ratio, Income Before Tax and Interest, Non-Performing and Changing Loans, and Company's Size in the banks of Indonesia, Malaysia, and Brunei Darussalam from 2014 to 2018. The data obtained from 200 banking entities were analyzed discriminatively. The results showed that there were simultaneous differences between Capital Adequacy Ratio, Earnings Before Tax, Loan Loss Provision, Non-Performing and Changing Loans, and Company's Size as determinants of earnings management between Islamic and conventional banks. Also, it was found that Company's Size was the dominant variable determining the management differences. Based on Discriminant Analysis, there were significant differences in the determinants of conventional and Islamic earnings management. The Changing Loan variable showed the highest contribution in determining earnings management in Islamic banks. Overall, this study found that conventional banks dominated Islamic system in practicing earnings management.

Investment decision making by Engineering Managers needs to take into account microeconomic and macroeconomic factors in a country. The role of Engineering Managers in making decisions is crucial and very important. Technical Managers need to consider macro-economic effects such as the US dollar exchange rate against the rupiah, the interest rate set by Bank Indonesia, inflation, especially during the preparation of the Budget Plan (RAB). This research is to analyze the macroeconomic effect on stock prices, to prove the hypothesis, a quantitative approach is used. Macroeconomics are assessed through the US dollar exchange rate, and financial statements data of banking companies.

This study aims to analyze the influence of tax expense, bonus mechanism, and incentive tunneling on transfer pricing with profitability as moderating. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample selection used a purposive sampling technique and obtained 45 analysis units. Data analysis method used moderated regression analysis (MRA). The study showed that tunneling incentive had a significant positive on transfer pricing decision. Tax expense and bonus mechanism had no significant effect on transfer pricing decisions. Profitability strengthened the effect of tax expense on transfer pricing decisions. However, profitability was unable to moderate the influence of bonus mechanism and tunneling incentive towards on transfer pricing decisions. The conclusions are that shareholders the majority of a controlled by the foreign shown to improve the transfer pricing decision. An increase in profitability followed the transfer pricing decision high to reduce tax expense in the company.

This study explores the impact of liquidity risk on Bank performance through a comparative study between conventional and Islamic banks in the Middle East and North Africa Region (MENA). Bank Size, Capital adequacy ratio, liquidity Gap and Return on Assets are used as independent variables and the Bank Age, Inflation Rate and Growth Rate of Domestic product are used as macro-economic variables and the dependent variable is liquidity risk. The methodological choice is the generalized method of moments (GMM). We used a sample of 10 Islamic banks and 25 conventional banks in the MENA region during the period of 2006-2018. The results show various impacts of these variables on liquidity risk in both banks. We also find that the rise in CAR in Islamic banks and conventional banks does not influence liquidity risk. The logical explanations are that the bank could allocate funds to improve credit and fixed assets.

The purpose of this study was to determine the effect of experience quality, perceived value and happiness on behavioral intention. The study also examines the mediating role of perceived value and happiness on the effect of experience quality on behavioral intention. The samples of the study were 220 Indonesian tourists who have traveled to Dodola island or those who are currently travelling in Dodola Island Destination. This study used purposive sampling techniques using the following criteria: (1) have traveled to Dodola Island; (2). are currently travelling in Dodola Island; (3). Have a minimum age of 18 years old. The data analysis technique used was Partial Least square (PLS) with SmartPLS 3.0. The results showed that the experience quality has a positive and significant effect on behavioral intention, perceived value and happiness. Then the perception of value and happiness had a positive and significant effect on intention to behave. The results of this study also indicate that the perception of value and happiness can act as a partial mediation of the influence of the experience quality on behavioral intention.

This study aims to contribute to the ongoing debate over accounting conservatism through examining whether the corporate strategy can provide a logical justification for the conservatism, and whether this justification is consistent with or contradicts the contractual justification. In this context, the study examines the impact of corporate strategy on the level of conservatism in financial statements, and the impact of the level of conservatism on corporate investment level. Using data from a sample of non-financial Saudi listed companies, the results show that prospector companies are more likely to provide more conservative financial statements, and the level of conservatism influences investment level. The results also show that the integration between corporate strategy and the level of conservatism influence the level of investment. These results suggest that accounting conservatism can be explained in the context of both business strategy and contractual benefits. Also, the results imply that adopting business strategy could influence the financial reporting process.

This study aimed to examine the determinants of lending interest rates of 13 Jordanian commercial banks listed on the Amman Stock Exchange for the period 2011-2018. The factors include liquidity, profitability (ROA), bank size, operating cost ratio, deposit interest rate and inflation rate. The fixed effects model was performed as suggested by Hausman test. The results of the fixed effects model show that ROA and bank size had negative significant impacts on lending interest rates. Liquidity had a negative insignificant impact. The results also show that deposit interest rate and inflation had a positive significant impact on lending interest rate of Jordanian commercial banks. Operating cost ratio also had a positive insignificant impact. Thus, the results indicate that ROA, bank size, deposit interest rate and inflation were good determinants of the lending interest rates of Jordanian listed commercial banks. The study suggests that banks should use profitability and the size of the bank as tools to reduce the lending interest rate, as it is one of the factors that can cause a further decrease in the lending interest rates.

PSAK 69 Agriculture regulates the accounting treatment of agricultural activities in Indonesia. The measurement of biological assets is the most important part of the arrangement of PSAK 69. PSAK 69 deals with biological assets measured at fair value less costs to sell at the beginning and end of the reporting period. Characteristics of growing biological assets will have an impact on the growth in fair value of assets, so there will be differences in fair value at the beginning and end of the financial reporting period. The difference in fair value of biological assets, whether realized or not, is recognized as gain in the current period. This will have an impact on the quality of the company's earnings. This study aims to examine differences in earnings quality before and after the implementation of PSAK 69 in agricultural sector companies listed on the Indonesia Stock Exchange. The research was conducted on 14 agricultural companies listed on the Indonesia Stock Exchange in the 2016-2019 observation period. Earnings quality is measured by the earnings response coefficient. Earnings response coefficients are estimated using the firm specific coefficient model (FSCM) and pooled cross-sectional regression model (CSRM) methods. This study measures the quality of earnings before and after the application of PSAK 69. The quality of earnings before and after the application of PSAK 69 is tested by a paired two-sample t-test. The results of this study found no difference in earnings quality before and after the application of PSAK 69.

The purposes of this research were to understand the profitability performance and its influencing factors based on DuPont Analysis and the effect toward the value of the firm. As a causality research, the sample data involved were 20 non-banking and finance companies as listed on LQ-45 of Indonesian Stock Exchange (IDX) years of 2014-2018, which could be classified into two types of industry; manufacture and non-manufacture sectors. The research’s quantitative design as a systematic approach of the relation among the variables focusing on the hypothesis testing done by data analysis tools using GLS Regression test of panel data. Profitability determinants of net profit margin, total assets turnover and financial leverage multiplier showed the result of positive and significant effect toward ROE (return on equity), while growth sales ratio showed the negative and significant effect. In terms of the relationship toward value of firm, the ROE and industry types were proven to have significant positive contributions. This implied that the management must be more efficient and effective in managing the company operational activities and minimizing the operational costs and other costs, both in the assets dan debt usage to have maximal product results, to increase sales, net income, profit rate and return of equity where they will affect the increasing of investors’ and the market’s trust toward the firms since the increasing of return on equity for the owners and the shareholders. The different characteristics, traits and features of the industry’s types resulted in the different use of strategies in managing the firms’ operational activities. These all affected the increasing value of the firm.