This study aims to determine the effect of accounting conservatism, firm size, capital structure, liquidity and earnings growth on earnings quality. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample selection used purposive sampling, resulting in 70 analysis units, 15 outlier data were removed so that 55 analysis units were processed. Hypothesis testing with descriptive statistics and multiple linear regression using SPSS 21. The results show partially accounting conservatism and firm size have a significant positive effect, while capital structure has a significant negative effect on earnings quality. However, there is no effect of liquidity and earnings growth on earnings quality. Simultaneously all dependent variables have an effect on earnings quality. Companies are expected to apply the principle of accounting conservatism in preparing financial statements. Companies should also be careful in making credit or financing decisions from debt, because they have a negative impact on earnings quality. Companies with good performance with evidence of a bigger company size are able to generate higher quality profits. The next researcher should consider other variables and proxies not included in this study to determine their effect on earnings quality. Apart from conducting fundamental analysis, investors and creditors should pay attention to the quality of earnings so that there are no errors in decision making.
This study aims to determine the effect of budget deficits on the current accounts deficit in Indonesia during 1990 - 2012. Based on quarterly time series data and using VAR model, the results of this study indicate that: (i) a positive effect of the budget deficit on the current account deficit. In the period 1990 - 2012 the effect of budget deficits is relatively small and rapid (one quarter), while in the period 1990-1997 budget deficits had greater influence with a longer duration (a semester) on current accounts deficit, and (ii) the results of this study confirm and in line with the twin deficit hypothesis. Therefore, the government should take concrete steps to reduce imports of oil (fuel). Because of fuel imports potentially add to the current accounts deficit and also the amount of fuel subsidies (and deficit) in the state budget
Indonesia is one of tropical countries that rich in natural resources. It has more than a thousand of medicinal plants. This study focused on assessing the potential of phytochemical content gambir leaves from Southeast Aceh as an alternative of antidiabetes through inhibition of alpha amylase enzyme. Steps of research to be conducted consist of: (1) Making dry simplisia from gambir leaves; extraction of gambir leaves by maceration for 2x24 hours and screening done every 24 hours, and solvent evaporation to obtain the dry extract of gambir; (2) Analysis of phytochemical (phenolic, flavonoid and tannin) content of ethanol extract of gambir leaves; and (3) Analysis of chemical components using GC-MS. The results showed that the moisture content of powder gambir leaves was 3,017%, which is still below the national standard. The ethanol extract contained a rendement of 2,47 gr / gr of dry weight. The inhibition activity of alpha amylase enzyme was obtained at a sample concentration of 1000 ppm , e.i 88.22%. The more active a sample in inhibiting the action of the alpha-amylase enzyme, the less the 3-amino-5-nitrosalisilic acid formed in the second stage of enzyme activation. The results of phytochemicalanalysis of ethanol extract of gambir leaves from Southeast Aceh showed secondary metabolite content such as Total Phenolic, Total Flavonoid, and Tanin respectively of 71, 80; 32, 06 and 58.39%. The chemical components, e.i the total phenolics, flavonoids and tannins have been reported to have antidiabetic activity by lowering blood sugar levels after inhibition testing via the alpha amylase enzyme.
This study aims to estimate the size of underground economy activities in Indonesia. Based on the results of these estimates, further calculated the potential tax loss due to the existence of underground economy activities. This study was conducted using quantitative approaches, namely currency demand model which is estimated by ordinary least square (OLS) method. By using time series (quarterly) data period 2000 - 2009 we found that the size of underground economy is about Rpl64, 4 trillion per year on average, equivalent to 6% of GDP. Meanwhile, the potential tax loss due to the activity estimated at Rp20,6 trillion on average per year, or approximately 0.69% of GDP.
A risk-based premium scheme could be a reliable system to determine a fairer deposit insurance premium. This research aimed to assess Indonesian banks' risk profile, including per size classification and ownership as well as to counterfactually simulate a risk-based deposit insurance system for the individual banks. This research combined analysis of variance (ANOVA) and non-parametric approach applied to 75 banks (2008q1-2019q3). The results showed that big banks did not necessarily posture better risk management compared to small banks. Also, under the risk-based scheme, banks with better risk management could be rewarded, while less prudent banks could be punished.
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