This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association. Financial distress is measured by The Modified Altman Z-Score for emerging markets (EMZ score), earnings management is measured by discretionary accrual, and audit quality is measured by audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesian Mining Sector for 2016–2020, the research finds empirical evidence that financial distress firms involve in income-increasing accrual earning management, but such involvement is lower when firms are audited by Big 4 audit firms. This research contributes to previous literature about similar issues, specifically about the impact of financial distress on accrual earnings management. It also presents evidence about the role of audit quality in such an effect.
This research investigates the role of audit quality as moderation on the association between audit opinions and accrual earnings. The sample used in this study is Indonesian companies listed on the Indonesian Stock Exchange (IDX) during 2016 – 2020. The study uses Generalized Least Squares (GLS) regression models to process data. The results show that audit opinions are positively associated with earnings management. When audit quality is examined individually, it negatively affects earnings management. Moreover, when it interacted with audit opinions, the interaction variables negatively affect earnings management. This study contributes to the current literature about auditing and earnings management practices as well as the initial work to investigate the relationship between audit opinion and earnings management, by involving audit quality as a moderation. This study enriches the existing literature about audit opinion, audit quality, and earnings management, especially in the context of an emerging market.
The aims of this study is to get empirical evidence regarding corporate governance on the financial distress of firms listed in Indonesia Stock Exchange (IDX). The sample used was 1527 public firms listed in the Indonesia Stock Exchange from 2018 until 2020. The data analysis technique used is multiple linear regression analysis using eviews statistic. The results show that three proxies of corporate governance have a positive effect and the other three have a negative effect on the financial distress. Three proxies that have a positive effect on financial distress is family ownership, institutional ownership and board independence. Three proxies that have a negative effect on financial distress is foreign ownership, public ownership and board size. This srtudy is expected to describe the mechanism of corporate governance, especially companies experiencing financial distress in the midst of the Covid-19 pandemic and economic instability in Indonesia so as to increase shareholder value.
<h3 align="center"><strong><span lang="EN-GB">Abstrak</span></strong></h3><h3><span lang="EN-GB">Tujuan penelitian ini ialah untuk mengetahui pengaruh penerapan tenologi informasi dan kepuasan kompensasi yang diterima pekerja terhadap kecurangan akuntasi. Penelitian ini diharapkan dapat memberikan gambaran mengenai pengaruh penerapan teknologi informasi dalam peluang terjadinya kecurangan akuntansi serta memberikan bukti empiris mengenai tingkat kepuasan kompensasi yang diterima oleh karyawan dengan kecenderungan melakukan kecurangan akuntansi. Penelitian menggunakan sampel berjumlah 40 orang individu yang merupakan seorang yang bekerja dibidang akuntansi perusahaan. Metode yang digunakan dalam penelitian ini ialah ordinary least square. Hasil penelitian ialah (1) Variabel teknologi informasi berpengaruh negative dan signifikan terhadap kecurangan akuntansi. (2) Variabel kesesuaian kompensasi tidak berpengaruh terhadap kecurangan akuntansi. </span></h3>
Anti-aging menjadi upaya untuk mengurangi tanda-tanda penuaan kulit seperti adanya kerutan, kusam, dan flek hitam pada kulit. Banyak herbal dalam formula nanoteknologi dengan karakteristik cairan yang memiliki aktivitas anti-aging dapat dikembangkan menjadi sediaan nanospray. Ketika zat aktif berukuran nano kemudian dalam bentuk spray akan lebih mempermudah penghantaran zat aktif secara langsung dengan daya sebar yang luas. Tujuan penelitian ini untuk mengetahui secara ilmiah mengenai herbal nanospray yang dapat digunakan sebagai anti-aging dengan menggunakan desain studi Narrative review. Metode review dilakukan dengan menelusuri artikel-artikel ilmiah pada Google scholar, PubMed, dan Science Direct dengan menggunakan kata kunci “Skin aging”, “nanospray”, “herbal nanotechnology”, “herbal anti-aging”, “natural products” atau yang berkaitan dengan judul. Artikel-artikel ilmiah yang sesuai kemudiaan dikumpulkan, ditabulasi, dan dianalisis. Hasil dari artikel yang ditemukan berisikan herbal yang berpotensi sebagai anti-aging yang dibedakan berdasarkan aktivitasnya, seperti mampu melindungi dari penuaan kulit, mampu melindungi matriks kulit, dan mampu melembabkan kulit. Senyawa pada herbal yang berpotensi sebagai anti-aging yaitu senyawa polifenol dan vitamin sebagai antioksidan. Nanoteknologi dapat dimodifikasi menjadi teknologi nanospray sebagai anti-aging karena memiliki karakteristik berupa cairan sehingga dapat dimaksukkan ke alat spray. Dengan demikian, dapat disimpulkan bahwa herbal yang dapat berpotensi sebagai anti-aging umumnya karena mengandung metabolit sekunder yang memiliki aktivitas antioksidan. Herbal tersebut dapat dimodifikasi menjadi nanospray melalui pendekatan nanoteknologi berbasis cairan.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.