The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.
Background: Early complementary feeding in Indonesia, especially in Palu city, is still relatively high and should focus. Early complementary feeding can negatively affect babies, such as being more susceptible to disease than babies who only get breast milk. This study aims to analyze the relationship between maternal characteristics and the role of health workers on early complementary feeding in the Pantoloan Public Health Center, Palu City. Subjects and Method: This research is quantitative research with a cross-sectional study. The study was conducted in all Integrated Healthcare Centers in the Pantoloan Health Center working area from April to October 2021. The research sample was mothers aged 0-6 months with inclusion and exclusion criteria. Sampling is done by total sampling. Complementary feeding was the dependent variable in this study. The independent variables in this study were the mother's characteristics in the form of age, education, occupation, maternal parity, and the role of health workers. This Data was collected using a questionnaire and analyzed by univariate and bivariate tests. Results: The results showed that there was a significant relationship between maternal characteristics in the form of age (p= 0.031), education (p= 0.002), occupation (p= 0.035), parity (p= 0.027), and the role of health workers (p= 0.046) in the provision of early complementary feeding in the work area of the Pantoloan Public Health Center, Palu City. Conclusion:Early complementary feeding can be influenced by maternal characteristics such as age, education, occupation, and parity, as well as the influence of the role of health workers.
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