This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling for 5 years so its obtained 160 observation data samples. The results in this study indicate that earnings management that occur is the type of income decreasing. Simultaneously audit quality, audit committee, institutional ownership and independent directors significantly influence on income decreasing. Partially, audit quality and independent director variables have a negative effect on income decreasing. While audit committee independence has a positive effect on income decreasing. Furthermore, audit quality, audit committees, and institutional ownership have no effect on earning management type income decreasing.
The COVID-19 pandemic suddenly compels pupils to study from home. Primary school teachers face difficulties to present learning at home, even more parents who have a new role as a teacher at home. The purpose of the research was gaining parents and primary school teachers opinion on Webinar Program SFH (STEM From Home) as a stimulator to create fun and creative learning at home. It was a descriptive study with purposive sampling technique. The samples of the research were teachers and parents who needed creative learning references from home. The instruments were questionnaires and open-ended questions that investigated their opinion on the webinar program. The data were triangulated to gain comprehensive findings. The findings of the Webinar Program SFH are very important as a foundation for further research in carrying out fun and creative science learning from home. The results showed that primary school teachers and parents gave positive feedback to Webinar Program SFH. They gained a new perspective to present science teaching with fun and creative method although it is conducted from home.
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