Kualitas Auditor Ekstern Dalam Membatasi Kesempatan Manajemen Untuk Melakukan Manajemen Laba

Earnings management practice related to a variety incentives to maximize fi rms' value orto increase manager welfare. Many researchers focused on 3 main incentives for earnings managementpractice, as explained in positive accounting theory, that were incentive to decrease cost ofdebt covenant default, maximize bonus and reduce political cost (Watts & Zimmerman, 1986). However,the earnings management would exist if management had incentive and opportunity to do so(Trueman & Titman, 1988; Christensen, et al., 1999). The objectives of this research was to investigateexternal auditor quality as factor to constraining earnings management by managers. Analysis wasbased on 111 publicly manufacturing fi rms in Indonesian Stock Exchange period 2005 up to 2008.The result showed that the high level of fi rms' debt motivated manager to practice more earningsmanagement. However, the level of earnings management was lower when the quality of auditorexternal work was higher. The results of these research contributed to accounting literature developmentespecially in corporate governance. Qualifi ed auditor, one of monitoring aspects, had functionas good corporate governance mechanism for reducing management practice to manage earningswhich would be costly for fi nancial statement users

CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: THE ROLE OF CORPORATE GOVERNANCE

Purpose: The purpose of this paper is to examine the role of corporate governance in the relationship of Corporate Social Responsibility (CSR) and firm size to earnings management of manufacturing firms in Indonesia. Methodology: The study draws on data from 66 firms listed in Indonesian Stock Exchange from 2014 to 2017, using a multiple regression model. The present study examines the influence of CSR on earnings management, and the impact of corporate governance on the relationship between CSR and firm size with earnings management. Main Findings: The finding showed that the effect of CSR on earnings management was significant and positive. The study also finds a statistically significant negative relationship between firm size and earnings management. The evidence also shows the role of corporate governance in the relationship of CSR and firm size to earnings management is significant and negative, it means that when the firm has good corporate governance, the firms that allocate CSR funds are relatively large, then it will tend not to practice earnings management, likewise large firms with good corporate governance will tend not to do earnings management. Research limitations/implications: The present study does not include all possible other variables that influence earnings management. Further research might increase the scope of research objects by extending the study period and need to pay attention to the firm's macro factors or economic risk factors outside of financial performance so as to provide a more comprehensive picture of the results of the study. Originality/value: The study focuses on the role of corporate governance issues such as the independence and activity of the boards and their influence on earnings management. The subject analyses the possible impact of CSR and firms size-related earnings management that has received much attention from academic research, which has largely focused on studying the publications of corporate governance in Indonesia context and can be contributes thoughts about the importance of corporate social responsibility activities that are reported as a basis for consideration incorporate policy-making to further enhance corporate awareness in the social environment, as well as the importance of corporate governance to minimize earnings management practices

Signal of Rupiah Exchange Rate to US Dollar and Gross Domestic Product (GDP)

The purpose of this study is to analyse signal of rupiah/USD exchange rate and Indonesian Gross Domestic Products (GDP) towards Stock Price Composite Index. This study uses quantitative method. The data of research use quarterly time series data (January, April, July, October) starting from 2010 - 2018 obtained in the website of Bank Indonesia, Ministry of Commerce Republic Indonesia and Indonesia Stock Exchange. Data analysis method use Multiple Linear Regression, which findings of this study indicate that the rupiah/USD exchange rate gave a negative signal to the Stock Price Composite Index. In addition, the Indonesian Gross Domestic Products (GDP) gave a positive signal to the Stock Price Composite Index

Peran Tax Avoidance sebagai Moderasi: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Solvabilitas

This study investigates the moderating role of Tax Avoidance in relation to profitability, solvency, capital intensity, and firm size. Data was processed using the statistical software SPSS. The results of the analysis indicate that the correlation between Return on Assets (ROA) and Debt Asset Ratio (DAR) exhibits a significant negative association. Firm size demonstrates a significant positive correlation with DAR, while capital intensity also shows a significant positive relationship with DAR. However, the interaction between ROA and Tax Avoidance does not exhibit statistical significance in its relationship with DAR. These findings illustrate that Tax Avoidance does not act as a moderator in the relationship between ROA and DAR. The outcomes of this study offer insights into how these elements can shape a company's financial structure and underscore the importance of considering the interactions among these variables in financial decision-making

TINGKAT PENGETAHUANPEMELIHARAAN KESEHATAN GIGI DANMULUTSISWA KELASIVDAN VSD NEGERI 1 KUTAWIS, BUKATEJA,PURBALINGGA.

Penelitian ini didasarkan atas permasalahan siswa yang belum maksimal dalam menjaga kesehatan gigi dan mulut serta program usaha kesehatan gigi sekolah yang belum berjalan maksimal. Tujuan dari penelitian ini untukmengetahuitingkatpengetahuansiswakelas IVdanV tentangpemeliharaankesehatangigidanmulutdi SD Negeri 1 Kutawis, Kecamatan Bukateja, Kabupaten Purbalingga. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan metode survei, teknik pengambilan data menggunakan kuesioner berupa tes benar-salah. Instrumen yang digunakan diExpert Judgement oleh dosen ahli terlebih dahulu kemudian uji validitas diperoleh dengan rumus Product Momentdengan taraf signifikan 5%dan uji reliabilitas diperoleh dengan rumus Alpha Cronbach. Subjekdalam penelitian ini adalah siswakelas IVdanVdi SD Negeri 1 Kutawisyang berjumlah60anak, diambil menggunakan total sampling. Teknik analisis data menggunakan statistikdeskriptifdengan persentase. Hasil penelitian tingkatpengetahuanpemeliharaankesehatangigidanmulutsiswakelas IV dan V SD Negeri 1 Kutawis, Bukateja, Purbalinggasebagianbesarberadapadakategorisedang sebesar52,67%, diikutikategoritinggi sebesar25%, kategorirendah sebesar23,33%. Sehingga dapat disimpulkan tingkatpengetahuantentangpemeliharaankesehatangigidanmulutsiswakelas IV dan V SD Negeri 1 Kutawis adalah sedang

Organizational Citizenship Behavior as a Way to Improve Performance:Evidence from Muslim Teachers in Indonesia

This study aims to examine the effect of Organizational Citizenship Behavior (OCB) on the performance of teachers by considering the factors of quality of work life, organizational commitment, and spirituality. This study emphasized on OCB. The study was conducted on ten (10) State Islamic High Schools (Madrasah Aliyah Negeri) in Jombang, Indonesia. The design of this study was quantitative. Survey method was used to collect primary data through questionnaire. Respondents of this study were all high school teachers; there were 114 units as a sample of research through random sampling technique. Path analysis on Structural Equation Modeling was used to test the hypotheses. The uniqueness of the study was OCB for Muslim teachers. The findings show that OCB has been strongly influenced by the quality of work life to achieve performance; thus, it can be concluded that the good quality of teachers’ work life can be a stimulant for OCB. Keywords: Organizational Citizenship  Behavior , Performance, Quality of work life, Spirituality,Organizational commitmen

Risques de marché et modes de coordination verticale : cas de l’industrie porcine du Québec

Ces dernières années, la structure du secteur porcin du Québec a connu des changements notables avec une prise d’ampleur des modes de coordination verticale étroits. Dans le secteur porcin en général, des études évoquent les risques de marché comme principales raisons pouvant justifier une tendance à la contractualisation. Le secteur porcin québécois qui est intégré au marché nord-américain est un preneur de prix et n’échappe pas aux effets des variations de prix sur ce marché. Dans ce contexte, notre étude cherche à identifier les principaux modes de coordination verticale au sein de l’industrie porcine du Québec ainsi que les principaux risques qui menacent les producteurs puis évaluer l’effet des risques de marché sur le choix de mode de coordination vertical. Pour ce faire, nous avons exploité des données secondaires et interrogé les producteurs via des enquêtes web et téléphoniques. Les enquêtes ont concerné des producteurs sous contrat et des producteurs indépendants. Suite à des analyses descriptives et une régression logistique, les principaux résultats de notre recherche révèlent que toutes les catégories de producteurs de porcs du Québec perçoivent les risques de fluctuation des prix des grains et du porc comme des risques majeurs qui affectent leurs activités. Cependant, leurs choix de modes de coordination verticale sont significativement influencés par leurs niveaux d’aversion vis-à-vis de ces deux risques. Mots clés : Porc, risques de marché, coordination verticale, enquêtes, Québec

Static and dynamic experimental study of strengthened inforced short concrete corbel by using carbon fabrics, crack path in shear zone

The paper presents an experimental analysis of tracking the path of the cracks and crack growth instrengthened or repair reinforced concrete short corbels bonded by carbon fiber fabrics under static anddynamic loads.The reinforced short concrete corbel is a used precast element, for industrial buildings and structures. In fact,their functioning interestingly unconventional is compared to classical beam type elements. Then the effects ofbending and shearing are combined in this case. The horizontal reinforced steel is localized to resist to tensilestrength induced in bending top and a transversal strength-absorbing contribution.The introduction of carbon fiber composite in the field of Civil Engineering allows to strengthen or repairreinforced concrete structures using adhesive. So the carbon fiber material has many advantages as its lowweight, flexibility, easier handling and also interesting physicochemical properties. However maintenance of civil engineering works is to protect them by ensuring better sealing or limiting corrosion. Then strengthening is to repair structures by using bonding technique to compensate their rigidity loss and limit the cracking. This allows to improve their performance and durability. Bonding of composite material in tensile zone of corbel retrieves most tensile stress and allows the structure to extend their load-bearing capacity. The local behavior of the structure is measured by means of the extensometer technique based on electrical strain gauges. This technique allowed to measure strains of steel, carbon fiber fabrics and concrete.The results of this investigation showed that strengthened reinforced concrete corbel bonded by carbon fiberfabrics can improve the ultimate load to twice and stiffens less than a third. The ultimate load, strain anddisplacement of the specimen are compared to reference experimental model of monotonic and cyclic appliedloads. The success of strengthening depends strongly on surface preparation conditions. The crackingmechanisms and collapse modes under static and dynamic loadings are presented. The strengthened reinforced concrete short corbel behavior can be presented in three areas: overall elastic area, crack propagation area and opening of diagonal crack area

Analisis manajemen laba dengan pendekatan fraud pentagon theory

This study aims to analyze earnings management using fraud pentagon theory approach. Fraud pentagon as an independent variable consists of five elements, namely pressure, opportunity, rationalization, competence, and arrogance. Meanwhile, the dependent variable used in this study is earnings management which is measured using the absolute value of discretionary accruals. This research is quantitative and qualitative research. The research was conducted at 20 basic industry and chemicals manufacturing companies listed on the Indonesia Stock Exchange during 2015-2019. The data used are obtained through documentations made by collecting annual reports and company financial statements on the official website of the Indonesia Stock Exchange and the official website of the related company. The data analysis technique used in this research is multiple linear regression analysis. The results of the research conducted indicate that only one variable has a significant effect on earnings management. This variable is rationalization. Meanwhile, the other four variables, namely pressure, opportunity, competence, and arrogance, have no effect on earnings management