Data Envelopment Analysis Using Stata: A Practical Approach on How Managerial Ability Affects Audit Partners’ Quality in Research

· Penerbit NEM
Ebook
190
Pages
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About this ebook

This book presents the concept and practical implementation of assessing the managerial ability of a Decision-Making Unit (DMU) through Data Envelopment Analysis (DEA). Managerial ability data is derived from publicly available accounting information, and the DEA methodology is performed utilizing Stata software. Those with research interests in accounting, auditing, and finance can utilize DEA to assess managerial ability through the practical examples presented in this book.

This book comprises seven chapters: (1) Introduction to Managerial Ability, (2) Literature Review on Managerial Ability, (3) Data Envelopment Analysis (DEA) as a Performance Evaluation Tool, (4) DEA Application Using Stata, (5) DEA Application for Assessing Managerial Ability Scores, (6) Research on the Association between Managerial Ability and Audit Quality, and (7) Conclusion.

The book “Data Envelopment Analysis Using Stata: A Practical Approach on How Managerial Ability Affects Audit Partners’ Quality in Research” highlights research example employing real-world data from entities listed on the Indonesia Stock Exchange to demonstrate the application of managerial ability through DEA with Stata and its association with audit partner quality, contributing to the overall audit quality in the financial statements of listed firms. This book aims to provide readers with comprehensive insights and references concerning the concept of managerial ability and its application across various disciplines.

About the author

Prof. Dr. Drs. Antonius Herusetya, M.M., Ak., CA., CertDA., CertSF. is a professor in the field of financial accounting and auditing at the Accounting Study Program, Faculty of Economics and Business, Universitas Pelita Harapan (UPH). The author earned a Bachelor of Economics from the Accounting Study Program and a Doctorate in Accounting from the Postgraduate Program in Accounting (PPIA), Faculty of Economics and Business (FEB), University of Indonesia. A Master of Management degree was obtained from the Postgraduate Program, FEB, Tarumanagara University. The author obtained certifications in Data Analytics and Sustainability Finance from ACCA-IAI in 2023 and 2024, respectively. The author has previous practical experience in several public accounting firms and academic experience as a lecturer in accounting for more than thirty years and holds a structural position as head of the accounting and management study program at several universities, including at the FEB, Universitas Pelita Harapan (2012-2020). The author is currently active in conducting research/publication, participating in scientific conferences, and becoming a professional member of the American Accounting Association (AAA) and the Indonesian Institute of Accountants (IAI). Several previously written books that were also published by NEM Publisher are (i) Quantitative Accounting Research Methods: Practical Application of Stata in Financial Accounting and Auditing, and (ii) Stata 18.0 Application in Panel Data Analysis Modeling in Accounting and Finance Studies: Tips and Tricks for Beginner Researchers and Students.

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