Accounting and Taxation

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh CSR, intensitas persediaan, intensitas aset, laverage, dan firm size terhadap agresivitas pajak. Variabel dependen dalam penelitian ini diukur menggunakan proksi effective tax rate (ETR). Variabel independen dalam penelitian ini adalah CSR, intensitas persediaan, intensitas aset tetap, laverage dan firm size. Metode penelitian menggunakan analisis regresi berganda. Populasi dalam penelitian yaitu perusahaan sektor pertambangan yang terdaftar dalam Bursa Efek Indonesia pada tahun 2013-2015. Sektor pertambangan merupakan salah satu sektor yang memiliki kontribusi yang besar di Negara Indonesia. Teknik sampling yang digunakan adalah purposive sampling. Sampel dalam penelitian ini berjumlah 11 perusahaan. Hasil penelitian menunjukkan bahwa variabel CSR berpengaruh negatif terhadap agresivitas pajak. Hal ini menunjukkan semakin tinggi CSR maka agresivitas semakin rendah seperti pada PT Adaro Energy Tbk yang memilik...

Pajak memiliki peran penting dalam perekonomian Indonesia (Handayani & Mildawati, 2018). Namun, masih banyak warga Indonesia yang menganggap pajak sebagai beban yang memberatkan, sehingga mereka berusaha mengurangi pembayaran pajak. Perusahaan juga merupakan wajib pajak di Indonesia, namun seringkali sulit bagi mereka menerima pajak dengan baik. Perusahaan berpendapat bahwa pajak dapat mengurangi laba bersih, sedangkan pemerintah menganggap pajak sangat penting untuk kepentingan masyarakat. Akibat perbedaan ini, perusahaan melakukan penghindaran pajak (Marfu'ah et al., 2021). Pohan (2018:14) menjelaskan bahwa Penghindaran pajak adalah strategi legal yang dilakukan wajib pajak untuk mengurangi pajak tanpa melanggar peraturan perpajakan. Namun, penghindaran pajak dapat merugikan negara dengan mengurangi penerimaan negara (Ginting, 2016). Direktur Jenderal Pajak Kementerian Keuangan, Suryo Utomo, mengungkapkan bahwa ditemukan penghindaran pajak sebesar 68,7 triliun per tahun yang diperkirakan merugikan negara (Kontan.co.id). Indonesia diperkirakan mengalami kerugian hingga US$ 4,86 miliar per tahun akibat penghindaran pajak (Tax Justice Network, 2020). Terdapat beberapa faktor yang dapat mempengaruhi praktik penghindaran pajak yang dilakukan oleh perusahaan sebagai wajib pajak badan di Indonesia. Faktor-faktor tersebut, sebagaimana telah diteliti sebelumnya, termasuk komite audit, ukuran perusahaan, intensitas modal, leverage, dan profitabilitas. Komite audit adalah sebuah tim yang bertanggung jawab atas pengawasan internal. Dalam suatu perusahaan, komite audit minimal terdiri dari 3 orang. Semakin banyak anggota dalam komite audit, maka praktik penghindaran pajak dalam perusahaan akan semakin rendah. Hal ini menunjukkan bahwa pengawasan yang dilakukan semakin baik. (Cahyono et al., 2016).

ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran bagaimana tentang Profitabilitas, Leverage, dan Intensitas Modal pada perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Serta mengetahui pengaruh Profitabilitas, Leverage, dan Intensitas Modal terhadap Agresivitas Pajak. Operasionalisasi variabel yang digunakan dalam penelitian ini adalah variabel bebas yaitu Profitabilitas, Leverage, dan Intensitas Modal sedangkan variable terikat yaitu Agresivitas Pajak. Metode penelitian yang digunakan adalah metode-metode deskriptif dan verifikatif. Populasi dari penelitian ini adalah semua perusahaan manufaktur subsektor food and beverage yangn terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Jumlah perusahaan manufaktur subsektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018 adalah 26 perusahaan. Metode pemiliah sampel penelitian ini menggunakan teknik purposive sampling dengan total 10 pe...

Perencanaan pajak (tax planning) memiliki dampak signifikan terhadap kinerja keuangan perusahaan. Dengan demikian, kinerja keuangan perusahaan yang menerapkan strategi perencanaan pajak yang efektif cenderung lebih baik dibandingkan dengan perusahaan yang tidak melakukannya. Optimalisasi pajak merupakan strategi penting yang dapat meningkatkan nilai perusahaan. Perencanaan pajak yang efektif dapat meningkatkan nilai perusahaan dengan meminimalkan beban pajak dan meningkatkan laba setelah pajak, yang berkontribusi meningkatkan nilai perusahaan.

Segala puji dan syukur bagi Allah SWT yang telah melimpahkan rahmat, karunia serta hidayah-Nya, sehingga penulis dapat menyelesaikan skripsi yang berjudul "Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan (Size), Leverage, Return On Asset (ROA) dan Kepemilikan Keluarga terhadap Agresivitas Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)". Skripsi ini disusun untuk menyelesaikan Studi Jenjang Strata 1 (S1) Jurusan Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri Surakarta. Penulis menyadari sepenuhnya, telah banyak mendapatkan dukungan, bimbingan, dan dorongan dari berbagai pihak yang telah menyumbangkan pikiran, waktu, tenaga, dan sebagainya. Oleh karena itu, pada kesempatan ini dengan setulus hati penulis mengucapkan banyak terimakasih kepada:

ABSTRAK PENGARUH INTENSITAS ASET TETAP, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN INSENTIF EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Oleh: SAFIRA YASMIN NIM.11773201034 Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap, leverage, profitabilitas, ukuran perusahaan, dan insentif eksekutif terhadap tax avoidance secara parsial dan simultan pada perusahan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Jenis penelitian ini adalah kuantitatif. Dalam peneltian ini pengambilan sampel menggunakan teknik purposive sampling berdasarkan kriteria yang telah ditentukan didapatkan sebanyak 21 perusahan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Metode analisis data dilakukan dengan analisis regresi data panel dengan bantuan Eviews 9. Hasil penelitian secara parsial menunjukan bahwa intensitas as...

Penelitian ini bermaksud untuk menguji pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap tax avoidance pada sektor perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Variabel bebas pada penelitian ini adalah profitabilitas, ukuran perusahaan, dan leverage, untuk variabel terikatnya adalah tax avoidance. Jenis penelitian yang dipergunakan adalah metode kuantitatif dengan data sekunder yang berasal dari laporan keuangan tahunan yang telah diaudit dan diperoleh dari www.idx.co.id. Penelitian ini menggunakan populasi perusahaan pertambangan pada tahun 2018-2021, pada pengambilan sampel digunakanlah teknik purposive sampling, dengan teknik tersebut didapatkan jumlah sebanyak 44 sampel dari 11 perusahaan dengan tahun pengamatan selama 4 tahun. Kemudian untuk mengetahui pengaruh dari setiap variabel dilakukan pengujian menggunakan regresi linier berganda. Hasil penelitian adalah profitabilitas yang dinilai dengan return on asset (ROA) mempunyai pengaruh yang negatif dan signifikan terhadap tax avoidance, ukuran perusahaan yang dinilai dengan logaritma natural total aset mempunyai pengaruh yang positif dan signifikan terhadap tax avoidance, dan leverage yang dinilai berdasarkan debt to equity ratio (DER) mempunyai pengaruh yang positif dan signifikan terhadap tax avoidance. Kata kunci : Profitabilitas, Ukuran Perusahaan, Leverage, dan Tax Avoidance.

Purpose: This study aims to examine the effect of capital intensity and corporate social responsibility on tax aggressiveness with good corporate governance as a moderating variable. Method: This study uses samples obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020, using a purposive sampling method with a sample of 40 companies with 142 annual financial statements. The method used in this research is multiple regression analysis and absolute difference value test. Finding: The results of this study indicate that capital intensity has a negative effect on tax aggressiveness. Corporate social responsibility has no effect on tax aggressiveness. Good corporate governance is able to moderate capital intensity on tax aggressiveness. Good corporate governance is not able to moderate corporate social responsibility towards tax aggressiveness. Novelty: The researchers added a moderating variable of good corporate governance, because it has a cons...

The survival of a company can be seen from its good financial condition and operational conditions. According to the 2009 Financial Accounting Standards, the fundamental assumption used when making financial statements for companies that have undergone audits by public accountants is that the company will continue to exist. Profitability shows the company's capacity to make money over a certain period of time. There are three financial ratios that are most often used to see the condition of an enterprise's financial performance, namely the liquidity ratio, solvency ratio and profitability ratio. The purpose of this study is to determine the effect of Profitability, Liquidity, Solvency simultaneously affecting the Audit Opinion going concern on Property and Real Estate companies going Public on the IDX in the 2018-2020 Period. The results showed that Profitability had a significant positive effect on the Audit Opinion of going concern on Property and Real Estate companies goi...

BSTRACTTax avoidance is the way the tax savings are still in the corridors of law (lawfulfashion). Characteristics of the Executive, Audit Committee, Company Size,Leverage and Sales Growth used as independent variables were estimated to giveeffect to tax avoidance as the dependent variable. This type of research isclassified in quantitative research. The population in this study is LQ45companies Listed in Indonesia Stock Exchange (BEI) in the year 2013 until 2016.How the selection of the sample with the purposive sampling method in order toget the total sample of 38 companies and the number of observations(observation) as much as 152 times. The data used in this research is secondarydata obtained from www.idx.co.id. Data collection techniques with technicaldocumentation, in this case the data is in the form of annual repord company.Data were analyzed using multiple linear analysis. The results of this study pointout that the character of the executive, audit committee, Vendor size, ...

This research aims to obtain empirical evidence about the effect of taxation facilities, return on assets, leverage, firm size, fixed asset ownership intensity, number of commissioners, commissioners and directors' compensation, and institutional ownership to tax management with the effective tax rate as a measurement indicator. The research objects are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from year 2019 to 2021. The number of companies that meet all the research sampling criteria using the purposive sampling method is 73 companies with a total of 219 data. The hypothesis test used to determine the effect of each independent variable on tax management is a multiple regression model. The results showed that commissioners and directors' compensation had an effect on tax management, and seven other variables, such as tax facilities, return on assets, leverage, firm size, intensity of fixed asset ownership, number of commissioners and institut...

This study was conducted at Pt Pegadaian Pringgan Branch. The purpose of this study was to examine the effect of the pandemic, restructuring and collateral loans on the satisfaction of microentrepreneurs at PT.  Pringgan Branch Pawnshop. The approach in this study is a quantitative approach. This type of research is a quantitative descriptive research. The population was 250 personnel employees and the sample was 71 personnel employees. Sampling technique Using Simple Random Samplin. Data collection using questionnaires, interviews and documentation. Data analysis techniques using multiple linear regression análisis. The conclusion of this study states that the pandemic has a significant effect on the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the Sig value is < 0.05. Restructuring significantly affect the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the value of GIS <0.05. Collateral loans have a significant effect on the satisfa...

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh intensitas modal, pertumbuhan penjualan, dan CSR terhadap penghindaran pajak. Variabel independen penelitian ini adalah intensitas modal, pertumbuhan penjualan, dan CSR, variabel dependen yaitu penghindaran pajak. Variabel independen intensitas modal diukur dengan rasio intensitas aset tetap. Variabel pertumbuhan penjualan diukur dengan sales growth. Variabel CSR diukur dengan indikator GRI G4. Variabel dependen penghindaran pajak diukur dengan boox tax difference (BTD). Populasi penelitian ini adalah 166 perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018. Sampel penelitian dipilih menggunakan metode purposive random sampling dengan kriteria tertentu dan diperoleh sebanyak 200 data perusahaan yang memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil analisis regresi menunjukkan bahwa variabel intensitas modal tidak berpengaruh terhadap penghindaran pajak, namun variabel pertumbuhan penjualan dan CSR berpengaruh positif terhadap penghindaran pajak.

This study investigates the effect of ethical sensitivity on Ethical Decision Making (EDM) in an accounting context, with a laboratory experiment using a 2x2 between subjects involving 61 postgraduate students. It considers the person-situation interaction approach with rationalistintuition as the basis of moral decisions. Our analysis reveals that ethical sensitivity affects EDM. Furthermore, accountability pressure interacts with ethical sensitivity to affect EDM. Our results are consistent with Rest (1986) model and Jones (1991) theory. EDM is affected by individual factors (ethical sensitivity) and organizational factors (anonymity and feedback accountability pressures). Our findings reveal that to improve EDM, organizations should increase the ethical sensitivity of their organizational members as well as set accountability pressures for them. Individu with high ethical sensitivity who are under the pressure of feedback accountability are more ethical in decision-making. This study employs students as subjects, the results should be interpreted cautiously. Future study should validate the findings using professional accountants as subjects or performing other research strategies, such as a qualitative approach, to answer why such phenomena exist.

This paper attempts to clarify the impacts of information technology (IT) on accounting systems. The biggest impact IT has made on accounting is the ability of companies to develop and use computerized systems to track and record financial transactions. IT networks and computer systems have shortened the time needed by accountants to prepare and present financial information to management. This system allows companies to create individual reports quickly and easily for management decision making. Other capabilities of computerized accounting systems are: Increased Functionality, Improved Accuracy, Faster Processing, and Better External Reporting. Finally, this paper shed light on advantages and disadvantages of using information technology (IT) in accounting systems.

Mendapatkan fasilitas umum dan kemudahan dalam mengakses untuk menunjang aktivitas sehari hari adalah hal yang diinginkan oleh seluruh warga negara. pajak memiliki peran yang sangat penting bagi negara karena dapat menggerakkan roda pemerintahan dan menjadi unsur utama dalam menunjang kegiatan perekonomian negara. Adapun rumusan masalah dari penelitian ini adalah, apakah karakteristik eksekutif, corporate governance, dan deferred tax expense berpengaruh terhadap penghindaran pajak (tax avoidance) pada perusahaan keuangan syariah yang terdaftar di BEI selama 5 tahun (2016-2020). Tujuan dari penelitian ini dilakukan untuk menganalisis pengaruh karakteristik eksekutif, corporate governance, dan deferred tax expense terhadap tax avoidance. Metodologi penelitian yang digunakan peneliti adalah pendekatan kuantitatif, dan data yang dibutuhkan adalah jenis data sekunder yang didapatkan dari laporan keuangan dan laporan tahunan perusahaan. Menggunakan metode analisis Data panel yaitu menggun...

Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel independen yaitu; intensitas modal, leverage, likuiditas dan profitabilitas terhadap variable dependen yaitu agresivitas pajak yang diproksikan dengan menggunakan CETR pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Jumlah populasi dalam penelitian ini adalah 26 perusahaan dan didapatkan sampel sebesar 13 perusahaan dengan menggunakan metode purposive sampling. Data yang digunakan merupakan data sekunder berupa laporan keuangan yang diperoleh melalui situs www.idx.co.id dan website resmi perusahaan terkait. Metode dalam penelitian ini adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukan bahwa intensitas modal dan profitabilitas tidak berpengaruh positif terhadap agresivitas pajak, sedangkan leverage dan likuiditas berpengaruh positif dan signifikan terhadap agresivitas pajak.

This purpose of this study was to determine the effect of independent variabels: capital intensity, leverage, liquidity and profitability on the dependent variable namely tax aggressiveness, which is proxied by using CETR in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study were 26 companies and obtained 13 companies using purposive sampling method. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id and the official website of the related company. The method in this research is panel data regression using Eviews software. The results showed that the capital intensity and profitability variabels had no positive on tax aggressiveness, while the leverage and liquidity variabels have a positive and significant effect on tax aggressiveness.

The purpose of this study was to determine the effect of profitability, leverage and sales growth on tax evasion. This research is a causal research using the multiple regression analysis method with the help of the SPSS test tool version 25. The object of this research is a coal mining company listed on the Indonesia Stock Exchange from 2016 to 2020. The sample used was 90 data according to the criteria in sample selection using purposive sampling technique. The results of the data analysis show that profitability has an effect on tax evasion, while leverage and sales growth have no significant impact on tax evasion. Profitability has a significant impact on tax avoidance by companies, for this reason companies are expected to pay attention to the level of profitability because profitability is an investor's assessment of company performance. Regarding the leverage policy and the amount of sales growth, it cannot be proven that it has an impact on tax evasion, therefore companies can use non-debt tax shields as an effort to consider planning smaller tax payments. In this case the company's fixed asset depreciation expense can reduce the amount of tax paid by the company.

Companies need to make efficiency so that the profits obtained can be optimal. tax is one of the objects of company efficiency. tax avoidance is a way for companies to safely minimize the tax burden. safe because it does not violate tax rules. corporate governance, roa and leverage are variables that can affect tax avoidance activities. this study examines the impact of corporate governance, roa and leverage on the implementation of tax avoidance. the method used is quantitative. the companies studied are companies registered as CGPI participants. the analysis technique uses multiple regression analysis. the test results show that the three independent variables affect the implementation of tax avoidance. changes in corporate governance activities, roa value and leverage can result in changes in tax avoidance activities carried out by the company. CGPI participating companies need to focus more on corporate governance, roa and leverage in carrying out tax avoidance activities.

The company financial management should be able to meet the needs of the funds that would be used to operate or expand their businesses. Financing the use of corporate funds was faced to a choice: debt or raise capital with the level of consequence risk of each. Consideration of a company was choosing the source of funds in an efficient and profitable enterprise for both current and for the foreseeable future. It considered that the choice of the source of the funds would have an impact on corporate performance in the future, namely funding responsibility of the company. The objective of this study was to analyze the influence of company characteristics and business risk significantly influenced capital structure, to determine the effect of the variable characteristics of companies and business risk simultaneously on the company's capital structure, to determine the variables of company characteristics and business risk simultaneously toward the company capital structure, to know the variables that had most dominant impact toward capital structure. The results of the analysis showed the intensity of DOL assets, sales growth, profitability (ROA) affected the company's capital structure, while the variable of ROA had dominant contribution. Free variables simultaneously affected the capital structure.

This research assessed the impact of liquidity management on the financial performance of quoted deposit money banks in Nigeria. Secondary data were gathered from the corporate annual reports and accounts of fifteen (15) Banks for eleven (11) years spanning from 2007 to 2017. The agency theory was the theoretical framework upon which this study was hinged. Both descriptive and inferential statistics were adopted as analytical tools for the data. The results indicate that there exists a significant association amid liquidity management and financial performance of Deposit Money Banks in Nigeria. In addition, there exists a significant difference in the profitability of the Deposit Money Banks before and after the adoption of Treasury Single Account (TSA) in Nigeria. The study recommends that Deposit Money Banks should employ good liquidity management to mechanisms for a good performance and the Deposit Money Banks should reorganize its internal financial system in order to adapt to changes within the new policy (TSA). Contribution/ Originality: This study contributes to literature by providing a more recent research findings in the field of liquidity management and Treasury Single Account discuss. Adopting the panel methodology, a robust analysis and findings have been presented and interpreted. 1. INTRODUCTION The role of the banking sector in Nigeria cannot be overemphasized. Money serves as the resource that sustains the modern-day economy, money flows through the banking sector to various parts of the economy. If there is a problem with the banking sector; the economy is affected. Therefore, any policy that affects the banking sector may directly or indirectly affect the entire economy (Eugene, 2017). It is proven that countries that possess efficient banking system tend to develop and grow rapidly, than otherwise (Aurangzeb, 2012). The banking sector represents the heartbeat of an economy and its profitability is subject to different factors, of which liquidity is a major factor (Olarewaju & Adeyemi, 2015). This sector is one of the major pillars of the nation's economy serving as a hub bringing together different businesses of all sizes, nature, industries and sectors of Nigeria, both privately and publicly owned, local and foreign, through the variety of services it offers.

Studi ini mengkaji dampak pengumpulan pajak pada distribusi pendapatan di sektor properti dan real estat Indonesia. Penelitian ini menggunakan Teknik purposive sampling dengan mengambil sampel 65 perusahaan di Bursa Efek Indonesia dari 2019-2020. Hipotesis ini diuji melalui penerapan metode regresi linear ganda. Penelitian ini menunjukkan bahwa tidak ada pengaruh signifikan secara statistik dari penghindaran pajak pada distribusi gaji. Ukuran dan usia perusahaan, serta modalnya, memiliki pengaruh signifikan secara statistik dan positif pada distribusi upah. Sebaliknya, komite audit dan return on equity (ROE) memiliki pengaruh negatif yang signifikan secara statistik pada distribusi gaji. Pentingnya peran modal dalam pendapatan pengangguran telah terbukti secara signifikan dan memberikan manfaat yang substansial. Variabel Return on Asset (ROA), likuiditas, leverage, pertumbuhan, dan upah akumulasi menunjukkan pengaruh positif pada distribusi upah, tetapi tidak signifikan secara stati...

The study carried out an empirical analysis of corporate governance and bank performance in Nigeria: with selected 10 most performing commercial banks listed in the Nigeria Stock Exchange using annual data from 2009 to 2016. The study made use of "Hausman specification test" also known as Indirect Least Square (ILS) with panel data. The techniques tested for the appropriateness between fixed and random effects, and the method is consistent and efficient in wiping out the property of un-biasedness. The coefficient of determination R 2 which is approximated to 70% is high and indicates that about 70% of the systematic variation in the financial performance of the Nigeria banks is accounted for by the explanatory variables. The overall test of statistical significance which is F-statistis value as shown in the model passed the test at 5 percent level of significance. The Durbin-Watson statistics of 1.8467 suggest that there is no first order series positive correlation in the model.

The study examined the impact of agency banking on the financial performance of listed deposit money banks in Nigeria for the period 2011-2020. The sample size of the study is 12 DMBs. Secondary data extracted from the financial reports and accounts of the DMBs that prepared the study sample were used. The study employed Random Effect as the best estimator of the regression model. One of the findings revealed volume of accounts opened by agent has significant positive impact on the financial performance of DMBs in Nigeria. Also, the study concluded that volume of electronic transfers positively increases banks financial performance. The study recommends that DMBs agent should encourage people to open accounts and carry out transaction with the accounts since account open by agent was found being among the factors that increase DMBs profitability. In addition, DMBs should put in place incentive that would encourage customers to reduce their level of withdrawals by giving out reward to customers that has not make withdraw for some period of time. Also, Regulators should increase the interest rate for customers saving which would encourage customer not to make withdraw frequently.

One of the major advancements in information technology (IT) is the use of IT tools to perform accounting functions and processes. In this paper, we provide discussions on how IT has affected the accountancy profession. We argued that the traditional duty of accountants is the preparation of financial statements, and consequently, several tasks are carried out throughout that function. In the pre-IT era, accountants were faced with delays in transaction processing and reporting, continuous errors and misstatements, and difficulty in storing large data on papers. However, following the emergence of sophisticated IT tools, accountants in the IT era are now able to prepare and present financial statements more timely and accurately. The availability of the internet has also increased access to financial reports by external users. This paper further argues that in light of the continuous advancements in IT, future accountants and accounting processes are likely to; be cloud-based, communicate with and through Artificial Intelligence machines; invest in Big Data and cyber-security, and explore the potentials of Virtual Reality and Augmented Reality in meeting users' information needs. Hence, accountants and accountancy firms are advised to embrace new IT skills and tools, and keep up with technological trends.

Asset Liability Management is an important determinant of financial distress. The main objective of the study was to investigate the course of asset liability management on the liquidity risk of micro-finance banks in Kenya. The specific objectives of the study was to; examine the effect of liquidity stress testing on liquidity risk of Micro-finance banks in Kenya; To determine the effect of loan to deposit ratio on liquidity risk of Micro-finance banks in Kenya; To determine the effect of return on assets on liquidity risk of Microfinance banks in Kenya; and to determine the effect of return on equity on liquidity risk of Microfinance banks in Kenya. The study was grounded on Redington's Theory of Immunization, Liquidity Preference theory, The Commercial Loan Theory, and The Liability Management Theory. Licensed under Creative Common Page 682 bank of Kenya, Banks supervision reports as well as microfinance banks annual and published financial reports. Multiple linear regression...

Statement of Declaration I, Wubayehu Teshome declare that this thesis entitled: Factors Affecting Liquidity of Commercial Banks in Ethiopia and submitted in partial fulfillment of the requirements for the Degree of Master of Science in Accounting and Finance, is outcome of my own effort & study and that all sources of materials used for the study have been duly acknowledged. I have produced it independently with only guidance and suggestion of the thesis Advisor. The study complies with the regulations of the University and meets the accepted standards with respect to originality and quality.

One of the key issues faced by Deposit Money Banks is that of liquidity which arises as a result of poor decisions regarding the right mix of assets and liabilities used in financing the business. The purpose of this study was to examine how asset-liability-mix of DBMs in Nigeria affect their financial performance. Specifically, we examined the relationship between cash and cash equivalents; loans and advances; other assets; deposits; and other liabilities and financial performance. Employing the descriptive and correlational design approaches we surveyed all the 22 DMBs in Nigeria. Secondary data was obtained from the Statistical Bulletin of the CBN and analyzed using statistical cost accounting OLS model to examine the relationship between asset-liability-mix and financial performance. The study established significant positive relationships between cash and cash equivalents; loans and advances; and other assets, on one hand, and financial performance, on the other. Deposits had insignificant positive relationship, while other liabilities had insignificant negative relationship with financial performance. It was recommended that bank directors and managers should closely monitor asset and liability levels and quality by ensuring strict compliance with the CBN Prudential Guidelines, Circulars, and bank specific risk thresholds as a means of achieving optimal asset-liability-mixes for enhanced financial performance; and the CBN should occasionally tinker with the regulatory policy requirements towards a more convenient environment to enhance bank performance.
Keywords: Asset-liability-mix; Financial performance; Deposit Money Banks; Nigeria