This article analyzes the impact of macroeconomic and bank-specific factors affecting the profitability of Vietnam banks, which is an emerging economy with the banking industry considered to be young but plays a very important role for the development of the economy. The study data was collected during the period of 2013-2018. The Generalized Method of Moment (GMM) is used to estimate the study model to ensure that the results obtained are of high confidence. The study results show that the bank profitability was positively affected by macroeconomic (such as economic growth and inflation) and bank-specific factors (such as bank capital, bank size, and liquidity risk), which is an interesting finding in Vietnam. The results of this study are important for bank managers and researchers.

We examine the impact of the firm’s life-cycle on board composition of Vietnam's listed firms. The data is balanced and covered over the period 2012-2018 for 442 Vietnam listed firms. We use a fixed-effects regressions analysis to examine the effect of a firm's life-cycle (Lifecycle), and dummy variables of firm's life-cycle (Growth, Mature, Decline) on the board composition (board size, board independence, CEO duality). Our findings show the board composition of Vietnam’s listed firms tends to decrease with the firm's life-cycle. Therefore, the firms need to adjust board composition to a proper level promptly to improve their competitiveness, and consider the supervisory function of the board members is not enough positive in the life-cycle of the firms.

This study was conducted to investigate the determinants affecting the quality of audit services in Vietnam, from the perspective of auditing clients – the Foreign Direct Investment (FDI) clients. Based on the adjustments of SERVQUAL model, the article has discovered five out of six factors that positively affect audit service quality of historical financial statements at FDI enterprises in Vietnam, namely: tangibles, reliability, responsiveness, assurance and non-audit services. Data used in the study was collected from 250 accountants and directors at FDI enterprises in Vietnam. The Exploratory factor analysis (EFA) and Linear regression model were used to identify the factors that affect the quality of audit services. Findings from empirical research are the basis for recommendations for audit firms to enhance the quality of audit services in Vietnam.

Attracting foreign direct investment (FDI) to contribute to Vietnam's limited development resources is an objective and indispensable activity. In fact, the investment attraction activities have gained many important achievements in stimulating economic development, curbing inflation and creating jobs. Nevertheless, in many prior studies, there were less discussion on the important role of political factors in the relationship with FDI attraction in Vietnam. Therefore, this study aims to explore that relationship through three variables such as the transparency, the similarity in political characters, and business policies. The findings show the significant effects of those studied factors on the FDI attraction within Vietnam context.

The yield curve is the building block of fair value in pricing bonds. It has been used by market participants for their asset valuations, Central Bank and Government’s Treasury for monetary, interest rate and borrowing decisions. The official yield curve construction in Indonesia government bond is based on Svensson model which is widely accepted and used by several countries. The objective is to find more accurate fair price from yield curve as the alternative of IBPA government bond curve as the baseline. This research takes observation on three alternative yield curve models in comparison with the baseline Svensson Model to price several series of benchmark and non-benchmark bonds. Fair price is further tested with One-Way ANOVA and Post Hoc in order to find the significance between models. The results show that alternative models are performing better in determining the fair value prices of the government bonds compared to the baseline model.

The purpose of this study is to examine the auditor's dysfunctional behavior mediating the influence of Machiavellian characteristic and time budget pressure on audit behavior. This study took a sample of all auditors at the Public Accountant Office (KAP) of the Province of Bali. Determination of the sample was accomplished based on the nonprobability sampling method with saturated sample technique. The research sample was 94 auditors and questionnaires were distributed among them and managed to collect 65 questionnaires. Data analysis was performed using the path analysis model. The results show the auditor's dysfunctional behavior fully mediated the influence of Machiavellian traits on audit quality, while the auditor's dysfunctional behavior mediated the partial effect of time budget pressure on audit quality. The results of this study can be considered for auditors and input for IAPI in improving audit quality by suppressing and avoiding the auditor's dysfunctional behavior due to the influence of Machiavellian characteristic and time budget pressure.

The study aims to analyze the effect of current ratio (CR), return on equity (ROE), net profit margin (NPM), total asset turnover (TATO) and debt to asset ratio (DAR) on firms’ value. The sample of the research is the 4 cable sub-sector companies from the manufacturing industry which are listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and they are analyzed using panel data regression method. Empirical findings of the study indicate that ROE had a negative influence on firm value, while NPM, TATO, and DAR had positive effects on firm value. However, the CR ratio had no effect on firm value. Taken together all financial performance variables affect the value of the company. The results of the study have implications that the value of the company can be improved if the company still maintains a balanced capital structure between debt and equity, provided that debt is used to finance assets that are productive and efficient so that they can generate profits.

This study investigates the association between Days Inventory Outstanding (DIO) and firm performance of energy industry in Saudi Arabia, from 2013-2019. The sample comprises of 21 firm-year observations. The Pooled OLS Regression results indicate that DIO was negatively associated with firm performance. The results of this study are important for energy companies’ managements in Saudi Arabia in making decisions related to managing their inventories. Further, the results of this study can be used for future research to gain a deeper understanding of the issues of inventory management and firm performance.

Bank tries to provide ease of service by utilizing information technology for safe and appropriate services in the transaction. The Bank also provides ease of service in the aspect of flexibility, efficiency, and simplicity. Customers do not need to come to the bank and wait for the long queue with e-banking. E-banking products have a wide range of derivative products, including one of the latest products in the form of mobile banking that is known as M-banking. Mobile banking is one part of the e-banking which is a banking information service via the new wireless offered by the bank using mobile technology to support smooth and ease of banking activities. Based on the above presentation, researchers are interested in researching the measurement of technology of e-banking by customer at State Bank using UTAUT to achieve competitive advantage. Respondents in this research were 834 and data analysis techniques were performed using SEM-PLS. The results show that expectancy performance enhancement, Effort Expectancy, Social Influence, Condition and Security Facilitating will cause Enhancement Behavior Intention Behavior Use directly and indirectly, which means that if we want to upgrade Behavior Intention and Use Behavior, we need to increase this variable. This study gives important implications for the promotion of Use Behavior Intention Behavior through the acceptance of the technology of e-banking customers of the governmental banks in Jakarta.

This paper aims to test the success of the village financial system (SISKEUDES) using the success model of information System DeLone & McLean and trust theory. Eight variables verified in research are system quality, information quality, service quality, trust in government organization, trust in technology, usage, user satisfaction and net benefits. The research was conducted by providing questionnaires to users of SISKEUDES SARBAGITA area (Denpasar, Badung, Gianyar and Tabanan) in Bali. Sampling of research samples was based on nonprobability sampling with purposive sampling and hypothesis testing was performed using Partial Least Square. The results of the research show that the quality of information system positively affected the use of SISKEUDES. Quality of information, service quality, trust in government organization, trust in technology did not have any effect on the use of SISKEUDES. The quality of the system, information quality and trust in technology proved to be positively influential on user satisfaction. Service quality and trust in government organization had no effect on user satisfaction but user usage and satisfaction proved to be positively influential on net benefits.