Company management (agent) is the party most concerned to practice earnings management to deceive the users of financial statements so that management gain private gain (obtaining privat gains). In addition, firms with high leverage ratios are influential in performing earnings management practices because the company is in default. The existence of the principle of good corporate governance is expected to minimize earnings management resulting in financial statements do not describe the fundamental value of the company actually.The study aims at stating wheader is proves significant influence between the institutional ownership, the composition of independent commissioners, the size of the board of directors, the size of the company and the leverage on earnings management.The results of research on non-bank companies listed in LQ 45 in Indonesia Stock Exchange year 2013-2016 show that partially the composition of independent commissioners, firm size and leverage have a positive effect on earnings management. When tested simultaneously indicate that instisional ownership, composition of commissioner independent, the composition of the board of directors, the size of the company and leverage have a significant effect on earnings management. The size of the company is a research variable that has a dominant influence on earnings management, because the larger the size or scale of the company it will be easier for the company in obtaining funding sources, both internal and external.
The development of information technology (IT) and the adoption of blockchain have affected the world of finance today. Research on these two matters is still lacking, especially from a financial perspective. This study aims to review the latest research regarding changes in corporate governance with the adoption of IT governance and blockchain. A computerized multi-database literature search was conducted in January–March 2022, using the ScienceDirect and Emerald search engines. The terms “corporate governance”, “IT governance”, and “blockchain” were entered in the descriptor fields, with “language” limited to English and “source” limited to peer-reviewed journal articles. The implementation of good corporate governance will reduce the company's risk and protect investors. Technological advances can be used to develop better IT governance by making information transparent and adopting technological advances to support the implementation of good corporate governance. Under a blockchain framework, corporate governance might evolve in a variety of ways. There are several advantages to issuing and trading corporate securities on blockchains, but there are also certain drawbacks connected to increased ownership transparency. Businesses would seek out board members and outside advisors with various skill sets, and crucial issues like managerial incentives would probably change to account for the shifting character of corporate securities.
The purpose of this study is to analyze the influence the women empowerment of informal sector traders related to factors (capital, number of working hours, number of labor, business location, effort experience, and level of education) to increasing of household income. The population in this study were female workers in informal trading business (business stalls) in the Leces Probolinggo District with a sample of 100 respondents. The data analysis uses multiple linear regression. The result of the analysis proves that the factors (capital, number of working hours, number of labor, business location, business experience, education level) have significant influence to the increasing of household income as simultan. The number of working hours has the dominant effect in increasing their income. If they want to increase their income, they should increase the number of working hours. While the capital and education level does not have a significant influence in increasing of household income
ABSTRAK Sebagai usaha rumahan atau handmade, krupuk kelor merupakan mata pencaharian yang dapat diandalkan untuk menunjang kehidupan sehari-hari. Permasalahan yang dihadapi mitra adalah masih menggunakan peralatan sederhana didalam proses produksi antara lain : peralatan pengaduk adonan dan pemotong masih menggunakan dandang besar dan pisau untuk mengiris, mesin pengaduk adonan dan mesin pemotong belum ada. Hal tersebut berdampak pada proses pembuatan adonan dan pemotongan krupuk kelor tidak banyak dalam perharinya. Sehingga tidak dapat memenuhi permintaan pasar yang semakin hari semakin meningkat. Tujuan yang ingin dicapai dalam kegiatan ini adalah untuk menigkatkan produksi kerupuk kelor agar dapat memenuhi permintaan pasar. Metode yang digunakan dalam kegiatan adalah: survey dan pengumpulan data, mendesain dan membuat mesin pengaduk, mendesain dan membuat mesin pemotong kerupuk, pelatihan dan pendampingan manajemen ussaha dan manajemen keuangan, partisipasi dari mitra, serta evaluasi dan monitoring. Adapun hasil kegiatan yang telah dilakukan adalah menghasilkan TTG berupa 1 unit mesin pengaduk dan 1 unit mesin pemotong krupuk yang berdampak pada peningkatan kuantitas dan kualitas produksi, sehingga pendapatan usaha mitra juga meningkat. Selain itu dengan telah di lakukannya pelatihan manajemen usaha dan keuangan terlihat kemampuan mitra di dalam memproduksi hingga memasarkan produk dan mengelola keuangan sudah cukup baik. Kata Kunci : Produktivitas, Krupuk Kelor, Teknologi Tepat Guna
This research was conducted in the District of Kanigaran, Probolinggo City with the aim to determine the effect of Segmenting, Targetting, Posisioning (STP) on the purchase decision of automatic motorcycles in the District of Kanigaran, Probolinggo, both simultaneously and partially, and to find out which variable between segmentation, targeting and positioning had the dominant influence on decision to buy an automatic motorcycle.This type of research is quantitative research with causal associative relationships. The variables used consist of independent variables namely STP and the dependent variable is the purchase decision. The sample used was 97 respondents. Data analysis methods used are validity test, reliability test, classic assumption test, multiple regression analysis, F test, t test and dominant.The results of this study indicate that segmentation, targeting and positioning have a significant effect on purchasing decisions of automatic motorbikes.,with the results of the hypothesis testing simultaneously which proves that there is a significant simultaneous effect between on the purchase decision of automatic motorcycles in KanigaranSubdistrict, Probolinggo City. Keywords: Segmenting, Targeting, Positioning, Buying Decision
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.