This study examines the effect of female boards of director, female boards of commisiioners, and the quality of corporate social responsibility disclosure on earnings management. This research is a type of causative research. This population in this study are companies listed on Indonesia Stock Exchange (IDX) and publish sustainability reports in 2015-2018. The research sample was obtained using purposive sampling methodwhich resulted 76 observations. The dependent variable earnings management is measured using the discretionary accrual proxy of the Modified Jones Model (1991). The independent variable of female boards of director and female boards of commisiioners is measured using dummy variables, while the quality of corporate social responsibility disclosure is measured using the content analysis method adopted from the research of Anggraini and Djakman (2017). The results of this study explain that women boards of director, women boards of commissioners and the quality of corporate social responsibility disclosure have no significant effect on earnings management practices. For further research, it is better to focud in one industrial sector only, add other independent variables and increase the research time span so that it will give better results.
This study aims to analyze: 1) The level of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, T;bk. for the year 2016-2017 based on the GRI G4 Guideliness, 2) The breadth and depth of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. for the year 2016-2017. This is a descriptive qualitative research using two mining companies, namely, PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. Data for this study were secondary from annual report and sustainability report were analysed using content analysis technique. The results show that: 1) the level of disclosure on economic, social and environmental performance indicators is higher for PT Aneka Tambang, Tbk. compared to those of PT Vale Indonesia, Tbk. 2) the breadth and depth of sustainability report disclosure of PT Indo Tambangraya Megah, Tbk, is better compared to those of PT Bukit Asam (Persero), Tbk.
This study aims to determine: (1) The influence of machivellian on the ethics perception of tax evasion, (2) The influence of love of money on the ethics perception of tax evasion, (3) Religiosity moderates relations between machiavellian on the ethics perception of tax evasion, (4) Religiosity moderates relations between love of money on the ethics perception of tax evasion, The population in this study is taxpayers in Padang city. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire instrument of 400 respondents. The method of analysis is done using MRA (Moderated Regression Analysis).The results showed that machivellian had not significant effect on the ethics perception of tax evasion, love of money had a significant negative effect on the ethics perception of tax evasion, religiosity had not moderate relation between machivellian on the ethics perception of tax evasion, religiosity strengthens relation between love of money influence on the ethics perception of tax evasion
This study aims to further examine how the development of e-government in government institutions and what obstacles are faced in implementing e-government. This research uses interpretive qualitative. The process of this research is interactive and means that is not measured based on statistical data and the aim is to explore various information obtained in more depth and to get things implied by the data collection conducted in triangulation. This data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question then be analyzed based on the perception questions of the participants studied. The research was conducted in one of the government agencies namely the Office of Communication and Information in Padang Pariaman Regency. To find out the extent of e-government development in Padang Pariaman Regency in this study using the results of studies and research from the Hardvard JFK School of Government, the elements of success which include support, capacity and value. The results of the study can be found that the development of e-government in Padang Pariaman is still not optimal. The development of e-government in Padang Pariaman Regency is also still hampered by several factors such as the lack of strong political will, the lack of availability of human resources and infrastructure as well as the lack of budget from the government so that the government of Padang Pariaman Regency needs to increase human resources and infrastructure to support the success of e-development government in Padang Pariaman Regency.
This research aims to examine the influence of skepticism and gender on auditor decisions in audit conflict situations. The type of this research is causative research with experimental method and the data is collected through questionnaires. Population of this study were accounting students at Padang State University and Andalas University who had followed audit and financial accounting courses and purposive sampling was used as a sample technique. The total sample is 124 respondents. The results show that : skepticism has a significant positive effect on auditor decisions in audit conflict situations and gender failed to proof men are tend is solve audit conflict than women.Keywords: skepticism, gender, auditor decisions, audit conflicts
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