https://www.um.edu.mt/library/oar/handle/123456789/43618 2026-04-11T11:26:07Z 2026-04-11T11:26:07Z Yuliastuty, Rina Situanti, Asmara Situanti, Rini https://www.um.edu.mt/library/oar/handle/123456789/43739 2019-05-31T01:26:44Z 2018-01-01T00:00:00Z

Title: The effect of audit tenure and firm size on financial reporting delays Authors: Yuliastuty, Rina; Situanti, Asmara; Situanti, Rini Abstract: The timeliness of financial reporting is an important characteristic of accounting information, since historical information will affect the economic decision-making process made by users of financial statements. This study aims to identify and analyze the effect of audit tenure and firm size on audit delay and its impact on timeliness. The population in this study are consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2016. The sampling technique used in this research is purposive sampling. Based on pre-determined criteria, the sample consisted of 30 companies with observations for three years is 90 observations. The data collected is secondary data in the form of audited financial statements of the firms using a documentary method via the Indonesia Stock Exchange. The method of analysis used in this research is the outer model and the inner model through SmartPls 3.0 program. The results of this study indicate that: audit of tenure and firm size have no effect on audit delay and timeliness, and audit delay significantly influences timeliness. For further research authors suggest testing the financial reporting timeliness with different objects, i.e., by adding other variables that are expected to affect the financial reporting timeliness.

2018-01-01T00:00:00Z Morais Pereira, V. M. Candeias Bonito Filipe, J. A. https://www.um.edu.mt/library/oar/handle/123456789/43738 2019-05-31T01:27:03Z 2018-01-01T00:00:00Z

Title: Quality of board members’ training and bank financial performance : evidence from Portugal Authors: Morais Pereira, V. M.; Candeias Bonito Filipe, J. A. Abstract: This study examines the impact of the quality of board members’ training on the financial performance of Portuguese banks. The study employs a sample of 276 board members. Financial ratios such as return on average assets (ROAA) and return on average equity (ROAE) are used as measures for gauging banks’ financial performance. Three indexes are used as proxies for board members’ educational qualifications, specifically: Eduindex, for all academic qualifications obtained in areas such as business or economics; EduindexDP, for all qualifications obtained in prestigious domestic business schools; and EduindexFP, for all qualifications obtained in prestigious foreign business schools. The study findings have important policy implications, specifically a positive and significant impact on the bank’s financial performance from having board members holding degrees from prestigious foreign business schools. In particular, the findings suggest that the prudential supervision developed by Banco de Portugal in cooperation with the European Central Bank should include a more rigorous process in the selection of board members. The present study is one of the first attempts in the literature emphasizing all these aspects simultaneously, that is, the banking sector, quality of board members’ training, and Eduniversal Rankings, in the context in which all the banks of a specific country are analysed.

2018-01-01T00:00:00Z Papanikolaou, Nikolaos https://www.um.edu.mt/library/oar/handle/123456789/43736 2019-05-31T01:26:32Z 2018-01-01T00:00:00Z

Title: Geopolitical implications of an economical force affected by the Eurozone crisis : the case of Cyprus Authors: Papanikolaou, Nikolaos Abstract: Cyprus is in many ways unique in Europe. The Greek-speaking part of the island, a member of the euro currency union since 2008, has 790,000 people, about the same population as Columbus, Ohio. And as the easternmost outpost of the European Union, Cyprus is much closer to Beirut than to Athens. In this paper, we are going to examine Cyprus economy related to the Eurozone crisis. Could Cyprus avoid signing the memorandum?

2018-01-01T00:00:00Z Suprapto Herta, Agus https://www.um.edu.mt/library/oar/handle/123456789/43732 2019-05-31T01:27:04Z 2018-01-01T00:00:00Z

Title: Entrepreneurship education as the molding of entrepreneurial attitudes : a case study Authors: Suprapto; Herta, Agus Abstract: David McClelland says that the State can prosper if the number of entrepreneurs is at least 2% of the total population. The number of entrepreneurs in Indonesia is still less than that number. The development of human resources with the target being that of the young generation (students) today is the right thing to do (relevant) to increase entrepreneurs and create job opportunities. This research aims to study and analyze the perceptions of students about entrepreneurship education to mold entrepreneurial attitudes and its influence on students’ entrepreneurial intentions. The data used in this study is primary data, obtained through a list of questions addressed to students. The samples for this study consisted of 264 respondents. This research uses structural equation modeling (SEM) method for data analysis. The results show that entrepreneurship education has a significant effect on entrepreneurial attitudes and entrepreneurial intentions. The influence of entrepreneurship education on the entrepreneurial intention is through entrepreneurial attitudes. In other words, entrepreneurial attitudes mediate the influence of entrepreneurship education on the entrepreneurial intentions.

2018-01-01T00:00:00Z