Earnings management is manager’s choice to manipulate the company’s financial statements to several object’s benefit. Earnings management can decrease the credibility of financial statement that be used as base of decision making. The aim of this reseach is to find empirical evidence on the effects of audit quality, leverage, and firm’s size on earnings management. This research was conducted on manufacture companies on the Indonesia Stock Exchange from 2013-2017 and the samples of this research are 102 companies. The sampling technique was using purposive sampling method. Analysis method in this reseacrh was using multiple liniar regression. The results of this research indicate that either using De Angelo Model or Modified Jones Model audit quality, leverage, and firm’s size have a significant effect on earnings management simultantly. And partially by using De Angelo Model audit quality has a negative insignificant effect, leverage has a negative significant effect, and firm’s size has a positive insignificant effect on earnings management. While using Modified Jones Model partially audit quality has a negative significant effect, leverage has a negative significant effect, and firm’s size has insignificant effect on earnings management.
Laporan Keberlanjutan (Sustainability Report) adalah laporan sukarela yang menyajikankan tanggung jawab perusahaan dari aspek sosial, ekonomi, dan lingkungan. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang efek karakteristik perusahaan (profitabilitas, likuiditas, leverage, rasio aktivitas, dan ukuran perusahaan) pada pengungkapan laporan keberlanjutan. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia dari 2015-2017. Berdasarkan metode purposive sampling, sampel penelitian yang diperoleh sebesar 39 perusahaan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif tidak signifikan terhadap pengungkapan laporan keberlanjutan (Sustainability Report). Sedangkan likuiditas, leverage, rasio aktivitas, dan ukuran perusahaan berpengaruh negatif tidak signifikan terhadap pengungkapan laporan keberlanjutan (Sustainability Report).
The concept of zakat is recommended to create a balance of individual and social life. The collection of zakat in LAZISMU X is still slightly contrary to its enormous potential. This study aims 1) To find out the of zakat's fund collection method on LAZISMU X 2) To find out the application of business strategies in the form of Business Models Canvas in collecting zakat at LAZISMU X. This study used a descriptive qualitative approach. The collected data included primary data and secondary data by observations, interviews, and documentations. The result shows that 1) the collection of zakat conducted at LAZISMU X is still traditionary. 2) Implementing the Business Model Canvas strategy could focus on three aspects First, Digitizing Ziswaf, Second, Utilization of Social Media, and Third, Human Resources/Amil ziswaf. LAZISMU X can apply these three aspects to maximize the collection of zakat funds for further research that can examine in terms of effectiveness, institutional capabilities, human resources, and the application of industry 4.0 in other philanthropic institutions.
This study aims to obtain the concept of risk-based asset management planning with consideration of government regulations and international standards of asset management that can improve the performance of Regional Water Company (PDAM) of Aceh Province. This plan consists of asset procurement plans, asset operating plans, asset maintenance plans, and asset deletion plans. Major risks that can occur in asset management planning include the mismanagement of asset needs, debt settlement failure and corporate financial failure, lack of strong local commitment, real loss, apparent loss, environment, lack of optimal planning and the use of operational costs effectively and efficiently, and the lack of subscribers due to the dominance of people who use groundwater that has an impact on the reluctance of people to buy water through PDAM.
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