The objective of this research is to obtain empirical evidence about the influence of company size, corporate governance, leverage, profitability, industry, listing age, type of auditor, and intellectual capital level as independent variables on intellectual capital disclosure as dependent variable in non-financial companies listed in Indonesian Stock Exchange. The population in this research is all listed non-financial companies in Indonesia Stock Exchange during 2013 to 2015. Sample is obtained through purposive sampling method, in which 185 listed nonfinancial companies in Indonesia Stock Exchange meet the sampling criteria resulting 555 data available are taken as sample. Multiple linear regression is used as the data analysis method in this research. The result of this research shows that three variables – company size, type of auditor, and industry statistically have influence on intellectual capital disclosure, while corporate governance, leverage, profitability, listing age, and level of intellectual capital statistically do not have influence on intellectual capital disclosure of listed non-financial companies in Indonesia.
The objective of this research is to obtain empirical evidence of auditor size, leverage, company growth, company size, institutional ownership, managerial ownership and company agesas independent variables to audit quality as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, which only 65 of listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 195 data. Multiple linear regressions and hypothesis testing are used as the data analysis method in this research. The result of this research shows that leverage statistically have effect on the audit quality. While auditor size, company growth, company size, institutional ownership, managerial ownership and company ages have no effect on audit quality.
The objective of this research is to obtain empirical evidence about the influences of different levels of debt (whole debt, low debt, and high debt), operating cycle, firm size, sales volatility, cash flows volatility, losses, cost of debt, and Z-score to earnings quality. The population in this research is non-financial companies excluding service sector listed in Indonesia Stock Exchange during 2007-2013. Samples are obtained through purposive sampling method with observation period from 2011 to 2013, which only 83 of listed non-financial companies excluding service sector in Indonesia Stock Exchange meet the sampling criteria, resulting 245 data available are taken as the samples. The result shows that debt and losses have influence on earnings quality. Directionally, low debt has positive influence and high debt has negative influence on earnings quality. Firm size has influence on earnings quality when it is regressed with whole debt. Meanwhile, it has no influence when it is regressed with low and high debt. Sales volatility, cash flows volatility, cost of debt and Z-score have no influence on earnings quality.
This study aims to obtain empirical evidence and analyze factors that affect earnings quality. The independent variables in this study are institutional ownership, independent commissioner, accounting conservatism, investment opportunity set, capital structure, and company size. Meanwhile the dependent variable in this study is earnings quality. The company used in this research manufacturing companies that listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. This research using purposive sampling method where there are 376 company year data. This research using multiple regression method to examine the effect of independent variables and dependent variable earnings quality. The result of this study show that accounting conservatism and company size has an effect on earnings quality. Meanwhile institutional ownership, independent commissioner, investment opportunity set and capital structure has no effect on earnings quality.
Kegiatan pengabdian kepada masyarakat ini ditujukan untuk menjelaskan kegiatan yang dilakukan selama magang di Yayasan Kazeto Putra Perkasa melalui program MBKM. Proyek akhir yang ditugaskan bagi peserta magang di divisi keuangan adalah untuk melakukan penginputan data akuntansi dan keuangan bagi Sekolah Kak Seto, yang dilakukan karena beberapa kendala seperti kurangnya manpower dan kurangnya reliabilitas dari hasil penginputan data secara manual. Kegiatan yang dilakukan selama proses magang di Yayasan Kazeto Putra Perkasa dalam divisi keuangan meliputi pemeriksaan dan rekapitulasi atas dokumen pengajuan pencairan dana, serta pengarsipan lembar pertanggungjawaban pencairan dana. Selain itu ada beberapa proyek yang ditugaskan selama pelaksanaan magang, yaitu melakukan riset biaya di institusi pendidikan dalam area Jabodetabek, membuat video grafis, dan menyusun dokumen standar lampiran pengajuan pencairan dana. Secara keseluruhan, program magang bersertifikat ini sudah sangat efektif dan cukup efisien untuk membantu pengembangan diri peserta kegiatan. Program ini juga memberikan manfaat untuk banyak pihak, antara lain bagi lingkungan kerja, organisasi, perusahaan, pemerintah, lembaga tertentu, konsumen, dan masyarakat. Manfaat ini muncul karena program ini dapat menghasilkan tenaga kerja yang berkualitas dan kompeten yang tentunya akan menghasilkan output yang berkualitas.
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