Tujuan penelitian mengidentifikasi pengaruh perceived service quality, perceived value dan customer satisfaction terhadap customer loyalty pada konsumen KFC di Jakarta. Rancangan penelitian ini menggunakan penelitian deskriptif dan penelitian kausalitas, pengukuran setiap variabel menggunakan 5 poin skala Likert. Penelitian ini menggunakan data primer dengan pengumpulan data melalui kuesioner. Sampling yang digunakan dalam penelitian ini adalah insidental sampling dan diperoleh sampel sebanyak 138 responden. Penelitian ini menggunakan metode SEM dengan program SmartPLS versi 3.00 sebagai alat ujinya. Hasil penelitian menunjukan bahwa perceived service quality memiliki pengaruh terhadap perceived value. Perceived value memiliki pengaruh terhadap customer satisfaction. Selanjutnya, customer satisfaction memiliki pengaruh terhadap customer loyalty, sementara perceived value dan perceived service quality tidak memiliki pengaruh terahadap customer loyalty.

Objective - The purpose of this research is to obtain empirical research on the effect of corporate governance on earnings management in distressed and non-distressed companies. Corporate governance in this research is measured by independent board, audit committee, board of commissioners, institutional ownership and number of board commissioner meetings. The research predicts that corporate governance has a negative effect on earnings management either both in distressed and non-distressed companies. Methodology/Technique - This research uses 309 manufacturing companies listed on the Indonesian Stock Exchange and the data was obtained using purposive sampling method during 2016 until 2018. Of the 309 respondents in the sample, 287 are distressed companies and 22 are non-distressed companies. The data was analyzed using a multiple regression method. Findings - The empirical results show that commissioner board and institutional ownership have a negative effect on earnings management in non-distressed companies but in distressed companies, corporate governance does not have an effect on earnings management. This research shows that distressed companies, corporate governance cannot minimize earnings management practices because to maintain the company as a going concern, management will do earnings management to ensure stakeholders’ trust to encourage further investment in the company. In non-distressed companies, corporate governance can minimize earnings management practices because the company is in a good financial condition, so they don’t need to do earnings management. Additionally, in order to ensure stakeholders’ trust, the company will strengthen its’ corporate governance mechanisms. Type of Paper: Empirical. JEL Classification: M41, M43, G34, J33, K22. Keywords: Financial Distress; Earnings Management; Non-Financial Distress; Indonesia Stock Exchange. Reference to this paper should be made as follows: Theresia; Indrastuti, D. K; Alexander, N. (2021). Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies, Accounting and Finance Review, 5(4): 23 – 30. https://doi.org/10.35609/afr.2021.5.4(3)

The purpose of this study was to find out how the impact of Sales Promotion and Consumer Trust on Staycation Interest in Jakarta four-star hotel during Covid-19 pandemic. The research method used is descriptive quantitative research method using a sample of 100 respondents and 16 statements. Sales Promotion with a mean of 3.50 is in the very good category, Consumer Trust  with a mean of 3.52is also in the very good category, and Staycation Interest with a mean of 3.36 is in the very high category. Sales Promotion has an effect on staycation interest by 16% and the remaining 84% is influenced by other variables not examined in this study. Consumer Trust has an effect on staycation interes by 43.5% and the remaining 56.5% is influenced by other variables not examined in this study. Sales Promotion and Consumer Trust have an influence on Staycation Interest by 45.1% and the remaining 54.9% is influenced by other variables not examined in this study.

The purpose of this research is to get empirical study the effect of corporate governance on earnings management on distress and non-distress companies. Corporate governance in this research measured by independent board, audit committee, board of commissioner, institutional ownership and number of board commissioner meeting. The research problem are corporate governance has a negative effect on earnings management either in distress companies and non-distress companies. This research used 309 manufacturing companies companies that listed in Indonesia Stock Exchange and the data were selected using purposive sampling method during 2016 until 2018. From 309 sample, 287 sample are distress companies and 22 companies are non-distress companies. The data were analyzed using multiple regression method The empirical result show that, commissioner board and institutional ownership has negative effect on earnings management in non-distress companies but in distress companies, corporate governance do not have effect on earnings management. From this research show that when companies in distress companies, corporate governance cannot minimize earnings management practice, but in non-distress companies corporate governance can minimize earnigns management practice. Keywords: Corporate Governance, Earnings Management, Financial Distress, Discretionary Accrual