Perataan laba merupakan proses yang dilakukan oleh manajer agar laba yang dilaporkan nampak stabil dari tahun ke tahun, dalam arti tidak mengalami kenaikan yang sangat tinggi tetapi juga tidak mengalami penurunan yang sangat tajam. Penelitian ini bertujuan untuk memperoleh data empiris dan menguji faktor-faktor determinan yang mempengaruhi praktik perataan laba yang terdiri dari Leverage, Kepemilikan Institusional, dan Kualitas Audit. Penelitian ini merupakan jenis penelitian eksplanatori dengan hubungan kausal efek dengan menggunakan pendekatan kuantitatif. Sampel penelitian ini melibatkan 47 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penentuan sampel dengan purposive sampling diperoleh 141 data observasi, analisis penelitian menggunakan teknik regresi logistik. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap praktik perataan laba, sedangkan kepemilikan institusional berpengaruh negatif terhadap praktik perataan laba. Kualitas audit tidak mempengaruhi praktik perataan laba, dan variabel ukuran perusahaan tidak berfungsi sebagai variabel kontrol dalam penelitian ini.
The purpose of this study is to find empirical evidence regarding the effect of competence, morality, integrity, internal control and organizational culture on the fraud prevention in allocation of village funds. The sample in this study are obtained from 148 respondents from village officials in Denpasar. Multiple regression analysis is used to answer the hypothesis in this study. The results of the study find that competence, morality, internal control and organizational culture has a positive effect on fraud prevention. This finding indicates that village officials have responsibilities and want to apply the good village governance principles, transparent, and accountable. Integrity was not able to minimize the occurrence of fraud. The allocation of village funds has a vulnerability in its allocation in infrastructure development in the village. This study uses organizational culture as novelty because there are few articles that examine the allocation of village funds with organizational culture. For further research is expected to examine the characteristics of village heads that can affect the level of fraud prevention in village funds. The village head as the user of village funds is expected to be transparent and responsible in the allocation of village funds.
Companies that have detailed financial reports and publish them on time, without missing anything can be evidence of their responsibility to both internal and external parts of the company. This study aims to examine and obtain empirical evidence of the effect of firm age, firm size, liquidity, profitability and public ownership on the timeliness of financial statement publications. The location of this research is a banking company listed on the Indonesia Stock Exchange. The object of this research is the annual report of banking companies listed on the Indonesia Stock Exchange in 2018 to 2020. Determination of the sample using purposive sampling technique, in order to obtain a sample of 34 companies with observation data for 3 years so that the data used is 102 data. The data analysis technique used is logistic regression analysis. The results of this study indicate that firm size and profitability have a positive effect on the timeliness of financial statement publication, while firm age, liquidity and public ownership have no effect on the timeliness of financial statement publication.
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