The purpose of the research is to get empirical evidence about institutional ownership, management ownership, directors’ size, audit committee, independent commissioner, leverage, profitability, firm size, auditor’s independency and auditor’s reputability on earnings management practice. This research used 53 manufacturing companies listed in Indonesia Stock Exchange and the data were collected through purposive sampling method during the research period 2009 until 2011. The result of the research showed that audit committee, independent commissioner and debt to equity ratio had influence on earnings management practice. The results of this study indicate that the audit committee and independent commissioner overseeing management in reporting of company performance through financial statements. In addition, companies that source of funding more debt than equity is more likely to make an earnings management.
The purpose of the study is to investigate over the acceptance of going concern audit opinion which can be performed by observing company’s financial condition, current ratio, quick ratio, cash flow from operations, return on assets, debt to equity, long term debt to total assets, debt to total assets, audit quality, prior audit opinion, debt default and opinion shopping. Samples are obtained by sampling pur-posive method. Data for this study comprises of the information from the financial statement of the public manufacturing companies in Indonesia over the four year period 2005 until 2008, and the result obtained 260 observations. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research is that com-pany’s financial condition (Revised Altman Model), return on assets, debt to total assets and prior audit opinion are significantly affect the probability of acceptance of going concern audit opinion. On the other hand, current ratio, quick ratio, cash flow from operations, debt to equity, long term debt to total assets, audit quality, debt default and opinion shopping, do not so.
The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.
The objective of the paper was (1) there are significant security threats of CAIS on the organization types, (2) there is difference among the organization types regarding the security threats of CAIS, (3) there are difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. Eighty four respondents from Jakarta organizations had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a Kruskal-Wallis test. The resultsshowed that first there is significant security threats of CAIS in Jakarta Organizations, like that the accidental entry of bad data, accidental destruction of data, employees’ sharing of passwords and introduction of computer viruses the to CAIS are the significant security threats of CAIS in Jakarta Organizations. Second, there is no difference among the organization types regarding the security threats of CAIS. Third, there is no difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. But, there is difference between integration-on line and integration-manual CAIS regarding introduction of computer viruses to the CAIS.
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