The Effect of Managerial Ability to Income Quality Moderated by Audit Quality. The Objective of this research is to examine the impact of managerial ability on earnings quality. This research uses manufacturing companies listed in the Indonesian Stock Exchange for the periods 2006-200, in which 63 companies (189 firms-year) are used as samples. The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings quality is measured by the extent that accruals map into cash flows. The quality of auditor is measured using the perception of the users of audit firm quality. Using Moderated Regression Analysis, the study finds evidence that the managerial ability had impact on the earnings quality, but auditor quality did not have an impact on the relationship between managerial ability and earnings quality. abstrak: Pengaruh kecakapan manajerial terhadap kualitas laba yang Dimoderasi oleh kualitas audit. Tujuan dari penelitian ini adalah untuk menguji pengaruh kecakapan manajerial terhadap kualitas laba. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga periode yaitu 2006 sampai dengan 2008, dengan jumlah sampel sebanyak 63 perusahaan (189 data amatan). Kecakapan manajerial diukur dengan menggunakan Data Envelopment Analysis (DEA). Kualitas laba diukur dengan kemampuan kebijakan akrual menjadi kas. Kualitas auditor diukur menggunakan persepsi pengguna laporan keuangan terhadap kualitas KAP. Dengan menggunakan Moderated Regression Analysis, ditemukan bahwa kecakapan manajerial berpengaruh terhadap kualitas laba, namun kualitas auditor yang berinteraksi dengan kecakapan manajerial tidak berpengaruh terhadap kualitas laba.
This study aims to determine the perspective of MSMEs in Mataram City in responding to the digitization of financial reporting. The perception of MSMEs in Mataram City is the object of this research. The method used is descriptive analytical. The results showed that 75.74% of the 136 MSMEs in Mataram City recorded money transactions related to business, but less than 25% compiled their financial statements. The results of this study also show that 9.56% of MSMEs could store and access financial reports compiled online.
The study aims to determine the effect of enterprise risk management on company performance with intellectual capital as a moderating variable. The dependent variable of company performance is measured by ROE. Enterprise risk management independent variables measured content analysis based on the 2017 COSO ERM framework in the form of 20 principles that include 5 components. Intellectual capital moderation variable is measured by VAICTM. This research uses the signaling theory. The sample was obtained based on purposive sampling and produced 43 companies in property, real estate and building construction companies for the 2015-2019 fiscal year which were listed on the Indonesia Stock Exchange. Data were analyzed based on Moderating Regression Analysis (MRA). The results of this study indicate that enterprise risk management has no effect on company performance which shows the coefficient of ERM is negative, that is -0.965 with a probability of 0.336> 0.05. This result also shows that intellectual capital does not moderate the relationship between enterprise risk management and company performance, which shows the coefficient value of -0.047 with sig. 0.962.
Lunching on the establishing and developing “a thousand villages’ destinations” is possible due to the unique potential “resources”, such as local languages, literature opuses, traditional songs and dances, high value of handicrafts, certain unique and nature production modes, the available of beautiful unique cultures, challenging with its historical background, sacred places and identified with spirituality. These potencies can support the establishing and developing “a thousand villages’ destinations”. For the sake of practice on finding out and evaluating villages’ potencies which can be established to be villages’ destinations. The establishment and development made suite to stakeholders. Therefore, useful common accountant knowledge is going to be introduced in hope that it could be used to make standard report, control and make decision, and develop business. Despite promoting through global internet, the establishing and developing can also be done by having competition on destinations’ packet. It is made and suited with other destinations so that it could create more innovating and interesting products of destinations’ packet.
Accounting and financial reporting fraud has been happening lately. Failure in estimating the veracity of financial reports starts from many aspects of accruals in the preparation of financial reports. This study seeks to explain the flow of financial transactions as important information, considering that activities in the financial sector require quick and relevant decisions. The flow of transactions in the financial reports consists of cash flows and accruals. Finance in business is almost similar to direct current and alternating current. In fact, this is misleading because of the ignorance of the readers of financial reports in interpreting profit, even though the misinterpretation will have an impact on investing errors. This study tries to analyze the results of financial ratio investments using the approach to the ratio of factors in the form of cash and accruals. Hermenuetics qualitative approach is used with data sourced from the Indonesia Stock Exchange. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange. Three forms of financial ratio analysis are used, namely the analysis of ROA (return of assets), ROI (return of investment), and ROE (return of equity). Researchers measure using a comparison of ROA, ROI, and ROE based on accruals and cash. The results of the comparison of the accuracy of the accrual ratio and the cash ratio in the financial reports are presented further in this article.
Tujuan dari kegitan pengabdian ini adalah sosialisasi dan pelatihan kepada bendaharawan dan para pengelola keuangan di rumah sakit yang menyangkut pengelolaan pajak. Pengabdian bermitra dengan Rumah Sakit Universitas Mataram. Metode pelaksanaan dengan sosialisasi dan pelatihan, ini bertujuan untuk memberikan pemahaman kepada pihak rumah sakit terkait pengelolaan pajak. Kegiatan pengabdian kepada masyarakat ini dilaksanakan selama 8 bulan antara bulan Maret hingga November 2021 di rumah sakit Universitas Mataram. Penyajian materi perpajakan telah dilakukan secara sistematis dengan mengutamakan persentasi, diskusi dan tanya jawab. Tiap permasalahan yang dihadapi dalam konteks pengelolaan pajak menjadi materi diskusi antara penyaji (pemateri kegiatan pelatihan) dengan peserta. Selanjutnya, pelatihan berkesinambungan dilakukan secara dinamis dimana peserta melakukan konsultasi pada tiap-tiap permasalahan yang dihadapi dalam implementasi pajak rumah sakit, bentuk konsultasi melalui pertemuan langsung, maupun menggunakan perangkat komunikasi seperti telfon. Hasil kegiatan secara umum (kualitatif) adalah peserta pelatihan terutama bendaharawan sebagai faktor kunci pengelolaan pajak rumah sakit telah sepenuhnya memahami pengelolaan pajak. Akhirnya, pemahaman terkait pengelolaan pajak ini dapat diplikasi sebagai pedoman dalam pengelolaan pajak rumah sakit. Tax Management Training for Hospital Treasurers The purpose of this service activity is to socialize and train treasurers and financial managers in hospitals regarding tax management. Devotion partnered with Mataram University Hospital. The implementation method with socialization and training aims to provide understanding to the hospital regarding tax management. This community service activity was carried out for 8 months between March and November 2021 at the Mataram University Hospital. The presentation of tax material has been carried out systematically by prioritizing presentations, discussions and questions and answers. Each problem faced in the context of tax management becomes a subject of discussion between the presenters (the presenters of training activities) and the participants. Furthermore, continuous training is carried out dynamically where participants conduct consultations on any problems encountered in the implementation of hospital taxes, in the form of consultations through face-to-face meetings, or using communication devices such as telephones. The result of the activity in general (qualitative) is that the training participants, especially the treasurer as a key factor in hospital tax management, have fully understood tax management. Finally, this understanding of tax management can be applied as a guide in hospital tax management.
Organisasi berbasis agama diharapkan menjadi contoh terbaik organisasi yang kaya akan nilai-nilai inti seperti integritas, profesionalisme, kemitraan dan penata layanan. Sayangnya, organisasi berbasis keagamaan seperti pondok pesantren lebih fokus pada masalah layanan sosial sehingga tidak memiliki mekanisme kontrol untuk melindungi sumber daya pondok pesantren dan secara kontinu memberi informasi kepada stakeholders mereka terkait status keuangan organisasi dan upaya penggalangan dana. Penelitian ini bertujuan untuk menilai praktik manajemen keuangan di pondok pesantren se- Kabupaten Lombok Utara. Hasil penelitian mengungkapkan antara lain (1) laporan keuangan yang digunakan oleh unit pondok pesantren hanya terbatas pada buku kas, (2) pondok pesantren ditantang untuk menyediakan/menyiapkan tenaga akuntansi yang mahir (profesional) di unit kerja pengelola keuangan pondok pesantren, (3) penting bagi pimpinan untuk pengelolaan sumber daya pondok pesantren, (4) perbandingan periodik antara rencana dan aktual dalam penganggaran berada pada posisi yang lemah pada pondok pesantren, (5) Beberapa pondok pesantren memiliki pengalaman yang kuat dan yang lainnya masih perlu pengembangan, (6) meskipun mayoritas pondok pesantren melakukan audit eksternal, ada beberapa pondok pesantren yang belum mengakomodir mekanisme audit.
Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Nilai perusahaan dihitung dengan Price Book Value (PBV). Populasi penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini penelitian kuantitatif dengan metode pengambilan sampel menggunakan purposive sampling. Total sampel yang digunakan dalam penelitian adalah 14 perusahaan perbankan. Analisis data yang digunakan dalam penelitian ini menggunakan uji asumsi klasik dan pengujian hipotesis menggunakan metode regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.