This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.
Evidence of poor governance in a country because the weakness of government's role in managing public resources which can be addressed by the phenomenon of corruption. Thus, the need for monitoring from an independent bodies to examine the financial accountability of state finances to the public. The purpose of this study was to determine the effect of audit finding, follow-up audit, and audit opinion on indication of corruption. This research was conducted at the Indonesian provincial government with a purposive sampling method. Samples obtained were 33 provincial governments from 34 provincial governments with 3-year observation period. The data was obtained by taking from the Summary Reports of Supreme Audit Board RI (BPK-RI), the Provincial Government Financial Report, and the Attorney General of Indonesia Annual Report in 2014-2016. The technique way used by multiple regression analysis with data panel approached. The findings showed that the Audit Findings has a significant positive effect on indication of corruption, meanwhile the follow-up audit and audit opinion has a significant negative effect on indication of corruption.
A suggestion to School From Home during Covid-19 pandemic made learning process at RA Riyadlotul Uqul, Dusun Lowok, less optimally. Online learning takes place in the form of assignments, and those who haven’t gadgets continue to study at school in turn. The purposes of this service activvity is to develop learning media that is suitbale for the pandemic situation in RA Riyadlotul Uqul. The results of discussions with teachers at that school stated that there were threee suitable media to be developed, animated video, relay stick games, and hand puppets, where all produccts were equipped with user manuals book, so that teacher and parents could easily apply them at home. The product development method adopt ADDIE. The result shows that teacher feels helped by the existance of educational media that is developed, as a variation of teaching techniques, and also build good character for students, which guidebook contains the benefits of using developed media. The teacher, as user, gave suggestions that the video should be uploaded on YouTube, and the guidebook has been copied to make it easier for the teacher to distribute it to the parents of students. The hope is that parents can accompany children to learn while playing at their home.
This research purpose to determine the effect of financial condition of company, the size of audited company, the company's growth and reputation of the Public Accounting Firm to going-concern audit opinion on the company's listed on Indonesia Stock Exchange. Companies sample in this research are industrial trade, services and investment covered years 2007-2012 which 20 companies with. Hypothesis tested by using logistic regression models. The test results showed that the financial conditions using by bankruptcy prediction model Altman Z - Score Revised had positive effect but not significant to going-concern audit opinion. The size of the company which is using by log total assets had negative effect and significant to goingconcern audit opinion. Meanwhile the company's growth had positive effect but not significant to going-concern audit opinion. The public accounting firm's reputation using by the scale of the auditor (affiliated with the Big Four KAP), positive effect but not significant to goingconcern audit opinion.
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