EARNINGS MANAGEMENT AND ITS DETERMINANT (STUDY OF LISTED COMPANIES ON INDONESIA STOCK EXCHANGE)

The study aims to identify the determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesian Stock Exchange at the year of 2017 and 2018, thus there were 688 observed companies as samples. Purposive sampling and multiple regression were employed as sampling and analysis method, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process

Financial Resilience of Online-Based Micro Business During Covid-19 Pandemic

The study investigates the effect of working capital management (WCM), firm size, and firm age on financial performance of online-based micro, small, and medium enterprises (MSMEs) in Palembang, Indonesia during Covid-19 outbreak. We used a quantitative-descriptive method which employed Ordinary Least Square (OLS) linear regression analysis. Questionnaire is distributed to food and beverages MSMEs and obtained 117 respondents as samples. The results proved that WCM has a significant and positive effect on financial performance, while firm size and firm age have no significant effect on financial performance. The result presents that managing working capital is crucial for MSMEs during Covid-19 pandemic, particularly the online-based MSMEs. The result is believed to deliver the implication for MSMEs owner-managers regarding decision making in order to improve their financial performanc

EVALUATION OF THE LECTURERS’ PERFORMANCE IN SRIWIJAYA UNIVERSITY

The purpose of this research is to measure the performance of mentioned lecturers at Faculty of Economics, Sriwijaya University. In this research, the lecturers’ performances measured based on what the students’ perceived through the lecturers’ pedagogic competence, professionalism, personal and social. This research uses quantitative method by taking data in primary and secondary results obtained from a list of questions (questionnaire), interview directly to sample, and research from the internet and journals. The size of the research population is the number of student at Sriwijaya University: 31.710 by 500 students as sampling. The results of the research which are processed through SPSS indicate that the average lecture performance rate of a lecturer in Sriwijaya University is good enough. The results of the research are processed through SPSS and shows that the average performance of lecturers are in satisfactory level based on the percentage on the questionnaire and research conducted. Based on the results, the writer concluded that the lecturers’ performance at Sriwijaya University scored by the students are in satisfactory level, which is 70% to 100%.Key Words: Performance Measurement, Lecture Performance, Employee, Universit

EVALUATION OF THE LECTURERS’ PERFORMANCE IN SRIWIJAYA UNIVERSITY

ABSTRACT The purpose of this research is to measure the performance of mentioned lecturers at Faculty of Economics, Sriwijaya University. In this research, the lecturers’ performances measured based on what the students’ perceived through the lecturers’ pedagogic competence, professionalism, personal and social. This research uses quantitative method by taking data in primary and secondary results obtained from a list of questions (questionnaire), interview directly to sample, and research from the internet and journals. The size of the research population is the number of student at Sriwijaya University: 31.710 by 500 students as sampling. The results of the research which are processed through SPSS indicate that the average lecture performance rate of a lecturer in Sriwijaya University is good enough. The results of the research are processed through SPSS and shows that the average performance of lecturers are in satisfactory level based on the percentage on the questionnaire and research conducted. Based on the results, the writer concluded that the lecturers’ performance at Sriwijaya University scored by the students are in satisfactory level, which is 70% to 100%. Key Words: Performance Measurement, Lecture Performance, Employee, Universit

EVALUATION OF THE LECTURERS’ PERFORMANCE IN SRIWIJAYA UNIVERSITY

ABSTRACT The purpose of this research is to measure the performance of mentioned lecturers at Faculty of Economics, Sriwijaya University. In this research, the lecturers’ performances measured based on what the students’ perceived through the lecturers’ pedagogic competence, professionalism, personal and social. This research uses quantitative method by taking data in primary and secondary results obtained from a list of questions (questionnaire), interview directly to sample, and research from the internet and journals. The size of the research population is the number of student at Sriwijaya University: 31.710 by 500 students as sampling. The results of the research which are processed through SPSS indicate that the average lecture performance rate of a lecturer in Sriwijaya University is good enough. The results of the research are processed through SPSS and shows that the average performance of lecturers are in satisfactory level based on the percentage on the questionnaire and research conducted. Based on the results, the writer concluded that the lecturers’ performance at Sriwijaya University scored by the students are in satisfactory level, which is 70% to 100%. Key Words: Performance Measurement, Lecture Performance, Employee, Universit

Pelatihan Praktik Kerja Audit (Kualitas Audit) oleh Kantor Akuntan Publik (KAP) bagi Mahasiswa Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya

Kegiatan pengabdian ini ditujukan kepada mahasiswa jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya kekhususan audit dalam bentuk pelatihan praktik kerja auditor yang dihubungkan dengan indikator-indikator dari kualitas audit. Tujuan dari kegiatan pengabdian ini adalah untuk menambah pengetahuan dan membuka wawasan, disamping teori yang telah diperoleh di dalam kurikulum dan materi perkuliahan, sehingga mahasiswa memahami alur dalam proses kerja audit yang terjadi di lapangan. Metode presentasi dan pendampingan digunakan dalam pelaksanaan  kegiatan pengabdian ini. Materi pelatihan dan praktik audit dilaksanakan oleh tim pengabdian serta praktisi audit (auditor) dari KAP yang berafiliasi dengan KAP big four menggunakan aplikasi virtual meetings yaitu zoom. Hasil dari pelatihan ini menunjukkan bahwa setelah diberikan pelatihan yang berkaitan dengan profesi akuntan, praktik kerja audit dan kualitas audit, mahasiswa mampu mengisi lembar aktivitas berupa kasus yang menjadi tolok ukur peningkatan pengetahuan mahasiswa akan praktik kerja audit

FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT IN LISTED SINGAPOREAN CORPORATIONS

The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions

FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT IN LISTED SINGAPOREAN CORPORATIONS

The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions

Investigasi Pengaruh Fraud Diamond Dalam Menilai Kecurangan Laporan Keuangan

ABSTRAK  Tujuan dari penelitian ini adalah untuk mengevaluasi teori diamond Wolfe dan Hermanson (2004) dan ketepatannya dalam mengidentifikasi kasus kecurangan laporan keuangan. Sementara itu, teori diamond penipuan mengklasifikasikan kasus kecurangan ke dalam empat kategori berbeda: stabilitas keuangan, pergantian auditor, pengawasan yang tidak efektif, dan pergantian direktur. Perusahaan yang terdaftar di Bursa Efek Indonesia pada sektor industri konsumsi antara tahun 2017 hingga 2020 menjadi fokus penelitian ini. Selanjutnya, analisis logika SPSS 25 digunakan untuk analisis data. Hasil penelitian menunjukkan bahwa kecurangan laporan keuangan dipengaruhi secara signifikan oleh stabilitas keuangan dan regulasi yang lemah. Sementara itu, kecurangan laporan keuangan tidak dipengaruhi secara signifikan oleh pergantian auditor atau pergantian direktur. Namun, kecurangan laporan keuangan juga dapat dipengaruhi oleh faktor-faktor seperti stabilitas keuangan, pergantian auditor, pengawasan yang tidak efektif, dan pergantian direktur. Kata Kunci:kecurangan diamond, stabilitas keuangan,pergantian auditor, pengawasan yang tidak efektif,pergantian direktur dan kecurangan laporan keuangan  ABSTRACT The purpose of this research is to evaluate Wolfe and Hermanson's (2004) diamond fraud theory and its efficacy in identifying instances of financial statement fraud. Meanwhile, the fraud diamond theory classifies fraud cases into four distinct categories: financial stability, auditor turnover, ineffective supervision, and director turnover. Companies listed on the Indonesia Stock Exchange in the consumer industrial sector between 2017 and 2020 are the focus of this research. Further, SPSS 25 logic analysis is used for data analysis. The results indicate that financial statement fraud is significantly affected by both financial stability and weak regulation. In the meantime, the fraudulent financial statements were not significantly affected by the change of auditors or the change of directors. However, fraudulent financial statements can also be affected by factors such as financial stability, auditor turnover, poor supervision, and a change in directors. Keywords:Fraud diamond,financial stability, change in auditor, ineffectivemonitoring, change in director, fraudulent financial statment

The Moderating Role of Good Corporate Governance on Corporate Social Responsibility and Firm Performance: Evidence from Indonesian Banking Industry

Purpose: This study examines the role of Good Corporate Governance (GCG) in moderating the influence of Corporate Social Responsibility (CSR) on firm performance as proxied by ROE, ROA and Tobin's Q. Methodology: The samples were 9 banking firms hence we obtained 90 firm-year observations in 10 years period. Simple regression and moderated regression were used as the methods. Findings: The results prove that CSR has a significant effect on ROA and Tobin's Q. Furthermore, managerial ownership alleviates the influence of CSR on ROA and Tobin's Q. Meanwhile, institutional ownership is able to strengthen the influence of CSR on ROA and alleviates the influence of CSR on ROE.                                                                           Originality/Value: This research is the first study in examining the role of GCG in moderating the influence of CSR on firm performance, particularly in banking industry in Indonesia as an emerging country