Purpose: This study aims to provide an overview of the effect of discretionary accruals on earnings management. Research methodology: The research uses quantitative methods that take secondary data from annual financial statements. Results: The results show that discretionary accruals have a positive and significant effect on earnings management in the automotive and component sector manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Limitation: This study only discusses how much influence of discretionary accruals on earnings management. Also, the number of samples and populations are less than 100 samples. Thus, it is possible for further research to conduct similar research with more samples. Contribution: This research provides new literature related to the effect of discretionary accruals on earnings management. Keywords: Discretionary accrual, Non discretionary accrual earnings management, Profit reporting
The study aimed to explore the financial reporting quality of Indonesia's sharia commercial banks before and after applying SAK Online using a paired sample t-test. The qualitative characteristics measurement developed by Nijmegen Center for Economics (NiCE) was adopted to assess the financial reporting quality. The qualitative measurement comprises relevance, timeliness, comparability, faithful representation, and understandability. The finding showed an α=5% significant difference in financial reporting quality before and after applying SAK Online. However, this study was limited to 14 of Indonesia's sharia commercial banks, indicating the results could not be generalized to all industries. Since SAK Online was launched in early May 2019, there has been no study on this subject. Therefore, there is a need for further studies to describe the effectiveness of this application.
This research aims to count and analyze the income of Sharia Commercial Bank based on current cost measurement and also test statistically the significancy of differences between the two measurements basis (historical cost and current cost). This research uses financial statements for the year 2018 of 12 Sharia Commercial Banks. The data is collected by using documentation method and literature study method. Analysis of data is conducted by using descriptive analysis and paired t-test to answer the hypothesis proposed in this research. Findings from the reserach shows that generally, income before zakah and tax of 12 Sharia Commercial Banks counted by using current cost measurement is higher than income before zakah and tax counted by using historical cost measurement. Although the result is not significant statistically, the differences are valuable and can affect the sum of zakat should be paid.
Tujuan penelitian ini adalah untuk mengeksplorasi hubungan kualitas standard pelaporan keuangan dan auditing terhadap kemajuan pasar modal yang terjadi dalam suatu negara. Penelitian ini menggunakan index skor kualitas pelaporan keuangan dan auditing yang bersumber dari World Economic Forum sebagai pengukur kualitas standard pelaporan keuangan dan auditing, untuk mengukur kemajuan pasar modal penelitian ini menggunakan persentase kapitalisasi pasar terhadap GDP yang diperoleh melalui data Bank Dunia. Penelitian ini menggunakan sampel sebanyak 57 negara yang berasal dari lima benua (Afrika, Asia, Amerika, Eropa dan Pasifik) dengan periode pangamatan dimulai dari tahun 2014 hingga 2016. Untuk menguji hipotesis, penelitian ini menggunakan analisis pearson correlation sebagai alat analisis yang diolah dengan bantuan SPSS versi 23. Hasil pengujian hipotesis berhasil membuktikan bahwa terdapat hubungan yang positif dan signifikan antara kualitas standard pelaporan keuangan dan auditing dengan kemajuan pasar modal yang terjadi dalam suatu negara. Tingkat kekuatan hubungan yang berhasil dibuktikan masuk dalam kategori hubungan yang berkekuatan sedang. Kata kunci : Kualitas standard pelaporan keuangan dan auditing, Kemajuan Pasar Modal
Tujuan penelitian ini adalah untuk mengetahui bentuk penerapan International Financial Reporting Standard (IFRS) di negara – negara yang menjadi anggota ASEAN. Untuk memperoleh gambaran bentuk penerapan tersebut, penelitian ini menggunakan analisis deskriptif berdasarkan pendekatan kualitatif. Analisis dilakukan berdasarkan pada ringkasan data yang berasal dari dokumen IFRS profile yang bersumber dari IFRS Foundation, Price Waterhouse Coopers (PWC), Delloite dan IASplus. Hasil penelitian menjelaskan bahwa terdapat ketidakseragaman bentuk penerapan International Financial Reporting Standard (IFRS) sehingga terdapat 4 (empat) kelompok bentuk status penerapan International Financial Reporting Standard (IFRS) di negara anggota ASEAN yaitu; pertama melalui adopsi penuh yang meliputi; Malaysia, Filipina, Singapore, Kamboja, Laos dan Myanmar, kedua adopsi secara parsial yaitu; Brunei Darusalam. Ketiga, melalui tahap konvergensi yang terdiri dari Indonesia dan Thailand, kempat belum menerapkan yaitu negara Vietnam. Adopsi secara penuh merupakan bentuk penerapan yang paling banyak digunakan oleh negara – negara anggota ASEANKata Kunci : adopsi penuh, adopsi parsial, konvergensi, IFRS
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