The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior AbstrakTujuan dari penelitian ini adalah menguji apakah terdapat perbedaan pilihan manajemen laba dalam perubahan siklus hidup perusahaan (growth ke mature dan mature ke stagnant). Perbedaan perilaku manajemen laba ditunjukkan dengan manajemen laba akrual dan manajemen laba riil. Manajemen laba riil diindikasikan dengan tiga proksi, yaitu abnormal CFO, abnormal expenses, dan abnormal production costs sedangkan manajemen laba akrual diindikasikan dengan discretionary accruals. Penelitian ini menggunakan data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2000-2009. Pengelompokan siklus hidup perusahaan menggunakan variabel dividend payout, sales growth, capital expenditure value, dan umur perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling. Total sampel sebanyak 58 perusahaan. Hasil penelitian ini menunjukkan bahwa perusahaan yang berada pada titik kritis growth-mature dan mature-stagnant melakukan manajemen laba yang menaikkan laba. Tetapi penelitian ini tidak dapat membuktikan bahwa perusahaan yang berada pada titik kritis growth-mature dan maturestagnant melakukan manajemen laba riil.Kata Kunci: manajemen laba riil, manajemen laba akrual, siklus hidup perusahaan
This study aimed to analyze the response of investors to the announcement of the financial statements of the banking sector. The population in this study was the banking industry. This study used purposive sampling method. Based on sampling techniques the number of samples in this study were 11 banks. The research period was 2002-2014. The analysis technique used was panel data regression. The result showed that investor response to the financial statements of banks which faced cost stickiness was weak. The increase of cost stickiness on banking sector led the weak investor response to the announcement of the financial statements of banks. In the banking companies facing cost stickiness problem, earnings prediction accuracy reduced. This causes the income statement would provide information that was less important to the earnings prediction in the next periods. AbstrakPenelitian ini bertujuan untuk menganalisis respon investor terhadap pengumuman laporan keuangan sektor perbankan. Populasi dalam penelitian ini adalah industri perbankan. Penelitian ini menggunakan metode purposive sampling. Berdasarkan teknik sampling jumlah sampel dalam penelitian sejumlah 11 bank. Periode penelitian tahun 2002-2014. Teknik analisis yang digunakan regresi berganda data panel. Hasil penelitian menunjukkan lemahnya respon investor terhadap laporan keuangan perbankan yang menghadapi kos stickiness. Kenaikan kos stickiness sektor perbankan menyebabkan lemahnya respon investor terhadap pengumuman laporan keuangan perbankan. Pada perusahaan perbankan yang menghadapi masalah kos stickiness, akurasi prediksi laba berkurang. Hal ini menyebabkan laba yang dilaporkan akan memberikan informasi yang kurang penting bagi prediksi laba periode mendatang.
Penelitian ini bertujuan untuk mengembangkan model Creative Problem Solving berupa buku model dan perangkat pembelajaran untuk mengembangkan kemampuan berpikir reflektif siswa. Penelitian yang digunakan adalah jenis penelitian pengembangan atau R&D ( reseacrch and development). Namun penelitian dibatasi sampai pada tahap uji ahli, sehingga tahapan pengembangan ini dimulai dari studi pendahuluan, penyusunan pengembangan pembelajaran, validasi ahli. Subjek penelitian ini adalah 2 orang guru dan 2 orang dosen. Instrumen Penelitian ini berupa lembar validasi untuk ahli dan praktisi. Hasil penelitian ini adalah (1) desain model Creative Problem Solving (CPS), (2) perangkat pembelajaran berupa silabus, Rencana Pelaksanaan Pembelajaran (RPP) dan Lembar Kerja Peserta Didik (LKPD) dengan topik operasi SPLTV kelas X SMA Negeri 15 Bandar Lampung semester ganjil. Adapun hasil validasi meliputi: skor penilaian desain pengembangan model sebesar 92,5% oleh ahli model dan 95% untuk ahli materi; skor Silabus sebesar 98% untuk ahli materi 1 dan 94% untuk ahli materi 2; skor RPP sebesar 97% untuk ahli materi 1 dan 95% untuk ahli materi 2; Skor LKPD sebesar 91,67% untuk ahli materi 1 dan 94,44% untuk ahli materi 2; Skor Media sebesar 95% untuk ahli media dan 94% untuk ahli materi. Hasil validasi para ahli diperoleh bahwa pengembangan model Creative Problem Solving dan perangkat pembelajaran layak digunakan dan diimplementasikan setelah memenuhi kriteria valid dan praktis. Hal ini dapat dilihat dari hasil skor penilaian validator yang memiliki kriteria valid dan kategori sangat praktis. Berdasarkan penilaian para ahli, maka secara teoritis produk pengembangan Model Creative Problem Solving (CPS) dapat digunakan untuk meningkatkan Keteramplilan berpikir reflektif siswa.
Learning activities during the Covid-19 pandemic have changed the paradigm of education and require all parties to change the learning system using online media. This includes assessment activities for students. Therefore it is necessary to have an alternative assessment model that supports a good and effective online learning process, both for educators and students. This study seeks to provide an overview of alternative forms of assessment and evaluation that can be used as a model for educators in assessing and evaluating student learning outcomes during the Covid-19 pandemic that hit Indonesia. This research is a type of qualitative research. Researchers obtained data from the results of literature studies from various books, journals, scientific papers, and also other documents that examine assessment and evaluation of learning, both in general and specifically examining the assessment and evaluation of online learning. The results of this study are several forms of assessment models that can be applied in the online learning process, including online-based assessment, portfolio assessment, and character assessment.
The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).
Short story writing is one of the skills that must be mastered by students of the Indonesian Language Education Study Program. One of the determining success factors is the presence of a comprehensive reference source. This research aimed to facilitate the short story writing learning, lecturer, and students by using the digital book as a reference. This study discussed the improvement of short story writing skills using a digital book based on local wisdom for the Indonesian Language Education Study Program students. With the help of digital book media, various types of local wisdom could be incorporated into the short story writing. A quantitative method was employed to describe the findings regarding the use of digital books in short story writing. The technique used in the effectiveness test was the paired samples t-test. The findings focused on the effectiveness of short story writing learning using a digital book compared to a printed book in terms of increasing student creativity. Both significance test results obtained values below 0.05, indicating a significant difference between the results of short story writing in the pre-test (control group) and post-test (experimental group) data.
RRI Purwokerto has developed a production program called "Ketoprak", which presents local culture and attracts many listeners because its packaging is considered closer to the audiences. The program emphasizes cast members' creativity and improvisation of the characters. Each actor takes on the script made by the director as a guide, either in the form of a storyboard or some notes relating to ketoprak. The problem faced by RRI Purwokerto is that not all directors are able to understand the character and spirit of ketoprak artistry due to the cultural background of each director. In addition, not many directors are interested in directing ketoprak because they tend to prefer to direct dramas, which are perceived more general in nature and have less complicated production processes. This research used a theoretical approach of directing and the concept of ketoprak, which was elaborated descriptively, with the analysis of the production stages, starting from the planning stage, the production stage, and the post-production stage. Planning began with analyzing the script, understanding the characters and optimizing the cast role in the production script. The production stage started when the director maximizes the role through sound, intonation, speed, and harmonization of characters in dialogue. The post-production stage further strengthens the nuances that describe places and events through music and sound effects.
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