This study aims to determine and analyze the impact of XBRL adoption on earnings management conducted by company management in Indonesia. Earnings management in this study is proxied by discretionary accruals. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method, and the resulted total sample of this research is 15 manufacturing companies. This research period includes the period before the adoption of XBRL (2012-2014) and the period after the adoption of XBRL (2015-2017). Hypothesis testing is done by a paired sample t-test. The results of hypothesis testing indicate that there are significant differences between the levels of earnings management in the period before and after the adoption of XBRL. These results reveal that the adoption of XBRL can limit the opportunistic behavior of management in presenting financial reporting. These results also reveal that the adoption of XBRL can improve the quality of financial reporting.
This research adopts a qualitative approach with case study methodology. Data collection is done through carrying out interview with informants such as branch manager, financial manager, marketing staffs and several donators of Baitul Maal Hidayatullah. Secondary data comes under the form of documents pertaining to the practice performed by Baitul Maal Hidayatullah. The pattern matching technique is then used to compare patterns based on empirics with the predicted patterns. Cash waqf funds are collected through direct and indirect means. The collection of cash waqf funds by Baitul Maal Hidayatullah are in accordance with the procedures set out by Badan Wakaf Indonesia which are, analysis of needs, waqif profile identification, the product of waqf, and the transactional cost. The distribution of cash waqf funds by Baitul Maal Hidayatullah are in accordance with what has been ordained by the Direktorat Pemberdayaan Wakaf, which includes, waqf distribution for education and social services.
The leadership style in a company greatly affects employee performance. Employee performance can make a company run well. Therefore, the author wants to analyze the influence of leadership style on employee performance at Bank Sumut Syariah KC Medan. The type of data used in this study is quantitative data and uses a Likert Scale technique, namely by questionnaires and then will be analyzed with Validity and Reliability Test, as well as with Linear Regression. The result of this research is that the value of R square above is known to be 0.627 or 62.7%, indicating about 62.7% of employee performance variables (Y) are influenced by leadership style (X). While the remaining 37.3% is influenced by variables not examined in this study, namely: leadership factors, compensation factors, communication factors, environmental factors.
Keywords: Leadership Style, Employee Performance, Bank
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