Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates the opportunistic behavior of company managers and can be a bad signal for company stakeholders. This research was conducted with the aim of testing the auditor industry specialization as a moderator in the effect of financial distress, tax planning, ownership structure, and audit quality on earnings management. Research Method - This research uses 288 data from 36 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2019, using a purposive sampling method. The model used in this research was analyzed using multiple linear regression and moderation test (sub-group analysis and ANOVA test). Findings - According to the findings, managerial ownership and audit quality have a negative effect on earnings management. On the other hand, financial distress, tax planning, and institutional ownership are not significant to earnings management. Meanwhile, by taking into account firm size, profitability, and leverage, auditor industry specialization can be found to moderate the relationship between financial distress, tax planning, managerial ownership, and institutional ownership with earnings management. However, specialization in the audit industry has no effect on the on the effect of audit quality on earnings management. Implication - The presence of managerial ownership and external auditors can serve as a de-confliction mechanism. Companies can consider giving managers the opportunity to own company shares and use the Big Four KAP auditors in order to create better oversight. In addition, companies can consider using auditors from KAPs who have a lot of experience in certain industries.
Kinerja merupakan salah satu hal yang dapat menyebabkan permasalahan keagenan dalam perusahaan. Hal ini dikarenakan kinerja hanya dibuat oleh sebagian orang dalam perusahaan. Untuk itu, diperlukan adanya good corporate governance untuk meningkatkan mekanisme pengawasan dalam perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dewan komisaris, komite audit dan dewan pengawas syariah terhadap kinerja perbankan syariah. Populasi penelitian adalah seluruh perbankan syariah yang terdaftar di OJK periode tahum 2017-2021. Sampel penelitian diperoleh dengan teknik purposive sampling sehingga menghasilkan sebanyak 9 perbankan syariah. Data penelitian dianalisis menggunakan uji regresi linear regresi berganda. Hasil penelitian memperlihatkan bahwa dewan komisaris tidak memberikan efek pada kinerja perbankan syariah. Komite audit mampu meningkatkan kinerja perbankan syariah. Dewan pengawas syariah memiliki efek negatif terhadap kinerja perbankan syariah. Berdasarkan hasil penelitian maka diperlukan peningkatan kemampuan dan kompetensi dewan pengawas syariah dalam perbankan syariah untuk memberikan kinerja yang positif, memperkuat komite audit dalam perbankan syariah dan memaksimalkan peran dewan komisaris dalam perusahaan.
The aim of this research is. Analyzing the impact of good governance and its occurrence on integrated reporting with company size as a moderate variable. The research was conducted on mining companies. the period 2019-2021. The research sample was obtained as many as 44 companies with purposive sampling method. The data analysis technique used multiple linear regression, Moderated Regression Analysis. The results of data analysis found that independent commissioner reporting and sustainability had no effect on integrated reporting, and Firm Size is able to moderate the relationship between Good Governance and Sustainability Reporting on integrated reporting. Based on the research results, investors can consider and pay attention to the presence of the audit committee as an internal company before investing.
Red chili is one type of vegetable that has a high economic value. Chili is usually used in the form of fresh or dried or cooked, for ingredients for kitchen spices, medicinal ingredients, the needs of the food industry, and home industries. . However, it is common for farmers to harvest red chilies that are not yet ripe or even ripe, such as reddish-brown, red-black (rotten). This can lead to a lack of maturity level of red chili and the quality of the red chili. From the input pattern/image of chili as training data and training targets, it is possible to identify the ripeness of chilies using the backpropagation method. Based on the image data of chilies, it can recognize the pattern of chilies that have a maturity level that is in accordance with the digital image by using the backpropagation method and using the MATLAB application, with an accuracy level of training and testing data that is 97,78%.
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