https://www.um.edu.mt/library/oar/handle/123456789/50030 Tue, 07 Apr 2026 18:24:06 GMT 2026-04-07T18:24:06Z https://www.um.edu.mt/library/oar/handle/123456789/49984 Title: Determinant of price earning ratio in the property and real estate company : case study listed in Indonesian Stock Exchange 2011-2018 Authors: Aribawa, Aang; Sutrisno, Budi; Swasito, Adhipradana Prabu Abstract: Purpose: This research is aimed to find out the determinant of Price Earning Ratio (PER) in the property and real estate company listed in Indonesian Stock Exchange for the period 2011-2018. Design/methodology/approach: Referring to the developed model by Afza & Tahrir and Amalia by using 6 independent variables including Dividend Payout Ratio, Tobin’s Q, Leverage, Market Return, Earning Growth and Size, are expected to renewal in results in order to obtain variables that influencing the movement of Price Earning Ratio in property and Real Estate Company. Findings: From panel data analysis method, it can be found that fixed effect model is the most suitable model for both the changes of Price Earning Ratio in the property and Real Estate Company. The results of each variable can be explained that Tobin’s Q has positive impact, meanwhile Earning Growth and Size has negative impact. Afterwards, this research is also expected to provide framework of thinking for the policy maker to attract the attention of investor in the property and real estate company sector. Practical implications: The article offers insights to Price Earning Ratio in property and Real Estate Company that listed in Indonesian stock exchange period 2011-2018 simultaneously, partially and identifies the regression model of panel data inside. Originality/value: The article presents there are five significant free variables, including Tobin’s Q, Leverage, Market Return, Earning Growth and Size that influence the Price Earning Ratio in property and Real Estate Company. Wed, 01 Jan 2020 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/49984 2020-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/49983 Title: Financial evaluation of mental accounting Authors: Ozkan, Mehmet; Ozkan, Ozgur Abstract: Mental accounting, defined as a set of cognitive processes that allows the organization of financial activities and facilitates money management; First of all, it helps people to compare the returns / incomes in return for their expenses and the costs to be incurred, and enables them to make decisions through a different mental account for the income tax or value added tax etc. they will pay in their investments. In the process of mental accounting, self-employed taxpayers may consider the correct declaration of tax, but they can also make different tax calculations, and even obtain information in consultation with their professionals. It is known that some professionals use mental accounting themselves by helping self-employed people fondly. It is impossible today to check whether mental accounting is related to tax knowledge, business and personality traits, and the degree of association with the intended tax behavior. The conclusions have been reached by a study in this regard; - While some taxpayers mentally separate taxes from turnover, others are not (integrators ) , - Where there are small differences in mental accounting between income tax and VAT, and, - Confirmatory factor analysis, tax information and mental accounting are different structures (Journal of Economic Psychology Nr. 70 , January 2019, P: 125-139). On the other hand, mental accounting is a strategy used in controlling personal spending, consumption, and investments as a cognitive set of operations in monitoring one's financial/financial business (=activity) and transactions. These are classified in mental accounts, meaning that individuals monitor all of their expenses separately and include the process of personal decision making, correction, control or abandonment of decisions. In particular, when multiple options are encountered, they are evaluated jointly-the results of different decisions are combined or evaluated separately. This depends on the emotional and intellectual structures of the person, along with the risk and expenditure criteria that the person undertakes. Because the decision is between sentimentality and thought, and results in rational-real or irrational-non-real results. In fact, they have a positive relationship with education, financial knowledge, money management and tax awareness in mental accounting. A consumer or investor/businessman in the decision process, including most accounting and Finance, Management Accounting, Financial Accounting and tax accounting are associated with, and are affected by them and affect them. These aspects are quite interesting. Sat, 01 Feb 2020 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/49983 2020-02-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/49964 Title: The influence of the environmental factors on the adoption of the International Accounting System IAS/IFRS : case of Iraq Authors: Al-Nasrawi, Salam A.; Thabit, Thabit H. Abstract: Purpose: This research aims to study the impact of local environmental factors on the adoption of International Accounting system in Iraq. So the main objective of the research can be the evaluation of the role of local environmental factors in selecting the best method to adopt International Accounting Standards (IAS), and International Financial Reporting Standards (IFRS). Design/methodology/approach: The researchers prepared a questionnaire contains 28 paragraphs which were coded and divided into 7 parts showing the independent variables of the study (the environmental factors) and the dependent variable (the adoption of IAS/IFRS) Findings: The results of the research show that the local environment factors can effect on the choice of the country to adopt the best method of IAS/IFRS adoption, and the statistical analysis results show that there is a very good level of agreement for the participants about the effect of local environment factors on the adoption of IAS/IFRS. Practical implications: The research offers insights to the need to activate national standards and principles that are appropriate to the local environment in order to adapt with the requirements of IAS/IFRS adoption. Originality/value: The research presents significant pragmatic evidence in terms of its meticulous approach towards checking the robustness of results. Wed, 01 Jan 2020 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/49964 2020-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/49957 Title: Implementation of value added tax and it’s challenges : evidence from Bench Sheko zone, SNNPR, Ethiopia Authors: Sebhat Tebebu, Wondimu; Chanie Yitbarek, Mulatie Abstract: Purpose: The study was conducted to assess the implementation of value added tax and related challenges the case of Bench Sheko Zone, SNNPR, Ethiopia. Methodology: The study is based on descriptive data analysis method and the collected primary data has been carefully coded, checked for consistency and entered into the Statistical Package for Social Scientists (SPSS) and the secondary data related to VAT collection performance of the revenue bureau from 2010/11 to 2017/18 analysis also done. Finding: The result of the study shows that there are less awareness creation and educational programs, inadequate competence, inadequate enforcement of tax laws, absence of consistent follow-up to assess and register unregistered traders, inadequate infrastructure, weak monitoring, tax evasion, inefficient tax intelligence work and tax auditing. Practical implication: This article offers insights to regional revenue bureau and ministry of revenue to give unreserved attention on it and improve the implementation gaps of VAT through fulfilling the necessary tax administration logistics, enhancing tax education, reducing organizational bureaucracy and improving tax payers’ trust. Lastly, the revenue bureau shall make continuous monitoring and evaluation, maintain accountability and transparency, conduct adequate intelligence and tax auditing to achieve the desired objectives. Significance of the study: The study would notably reveal the way of intervention to revenue minster and policy makers to fill on the gaps found and improve its performance related to VAT administration and collection practice in future. Wed, 01 Jan 2020 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/49957 2020-01-01T00:00:00Z