The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.
The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.
The Covid-19 pandemic has made people aware that having good financial management knowledge and financial manajemen behavior will help people face times of financial difficulty. Financial decisions take by individuals in society do not only affect each individual, but can also affect the business organization they own. This article aims to determine the relationship between financial management knowledge and financial management behavior in urban and rural Moslem communities. In addition, this article also aims to find out whether there are differences between financial management behavior in Moslem communities living in urban and rural areas. The data used in this study is primary data collected trough questionnaire distributed to 600 samples, namely 300 samples of people in urban areas, and 300 samples of people in rural area, which were collected using convenience sampling technique. A descriptive quantitative approach was used to answer the research questions. The results showed that there was a relationship between financial management knowledge and financial management behavior, and there was no difference between the financial management behavior of Moslem communities living in urban and rural areas.
This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.
The purpose of this study was to analyze the performance of accountants and business motivation to increase turnover at MSMEs in Banyumas Regency. This study uses multiple linear regression analysis and SEM (Structural Equation Modeling). The results obtained indicate that the accountant's performance has a significant and positive effect on increasing turnover. Business motivation has a significant and positive influence on the increase in turnover and accountant performance as well as business motivation jointly influences the increase in turnover.
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