scholarly journals THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE

2016 ◽  
Vol 13 (2) ◽  
pp. 176
Author(s):  
Prima Santy ◽  
Tawakkal Tawakkal ◽  
Grace T. Pontoh
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Research Result ◽  
Control Variable ◽  
T Test ◽  
Test Analysis ◽  
Ifrs Adoption ◽  
Significant Difference ◽  
Before And After ◽  
The Impact

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.

scholarly journals THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE

2016 ◽  
Vol 13 (2) ◽  
pp. 176
Author(s):  
Prima Santy ◽  
Tawakkal Tawakkal ◽  
Grace T. Pontoh
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Research Result ◽  
Control Variable ◽  
T Test ◽  
Test Analysis ◽  
Ifrs Adoption ◽  
Significant Difference ◽  
Before And After ◽  
The Impact

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.

ANALISIS KINERJA KEUANGAN PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH KEBIJAKAN LOAN TO VALUE

2019 ◽  
Vol 4 (1) ◽  
pp. 79-90
Author(s):  
Ghaniy Ridha Prima ◽  
Hermanto Siregar ◽  
Ferry Syarifuddin
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Test Analysis ◽  
Asset Return ◽  
Return On Equity ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After

The purpose of this study is to provide empirical evidence of the effects of the Loan to Value (LTV) policy on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection uses a purposive sampling method of 42 property and real estate companies that meet the criteria. The research period is divided into 2 namely before the Loan to Value policy (2013-2014) and after the Loan to Value policy (2016-2017) with the Paired Sample t Test analysis technique. The test results show if the current ratio, Return on Asset, Return on Equity and Debt to Asset have significant differences between before and after the LTV policy is applied. While the fast ratio, cash ratio, net profit margin and Debt to Equity did not show a significant difference. Keywords: Financial Performance, Loan to Value, Property and Real Estate, Profitability Ratio, Liquidity Ratio, Solvability Ratio.

scholarly journals Changing Leadership Style in the Vietnamese Commercial Banks Before and After Vietnam Joins the WTO

2017 ◽  
Vol 13 (2) ◽  
pp. 1 ◽  
Author(s):  
Do Minh Cuong ◽  
Nguyen Hai Minh
Keyword(s):  
Leadership Styles ◽  
Leadership Style ◽  
Commercial Banks ◽  
Research Result ◽  
T Test ◽  
Analysis Techniques ◽  
Significant Difference ◽  
Diagnostic Models ◽  
Change Level ◽  
Before And After

This study seeks to examine the changes in leadership style in four state-owned commercial banks in Vietnam of Vietcombank, Vietinbank, BIDV and Agribank before and after Vietnam joins the WTO, from 2007 to 2015. The study used OCAI culture diagnostic models to assess four different leadership styles using questionnaires and multivariate analysis techniques (paired t test, t test, ANOVA). The research result from 1056 employees in Vietnamese banks shows that there is a shift in the leadership style between two periods before and after Vietnam joins the WTO. The study also shows a significant difference in the change level of the leadership style between banks that have increased competitive and creative factors. This conversion trend is strongly increasing as Vietnam is about to participate in the TPP.

scholarly journals The difference of the salivary volume before and after drinking the rosella tea (Hibiscus sabdariffa)

2010 ◽  
Vol 22 (3) ◽  
Author(s):  
Mutiara Indah Permata Sari Islami ◽  
Edeh Roletta Haroen ◽  
Sri Tjahajawati
Keyword(s):  
In Vitro Study ◽  
T Test ◽  
Hibiscus Sabdariffa ◽  
Test Analysis ◽  
Community Benefits ◽  
Significant Difference ◽  
Before And After ◽  
Quasi Experimental ◽  
The Difference

Introduction: Roselle plants (Hibiscus sabdariffa) is one of the herbs that began to be used by the community. Benefits of this plant is quite a lot for health. The portion taken for consumption is the red flower petals. oselle tea is one of the sour beverages which can affect the salivary gland secretion. The purpose of this study is to analyzed the difference of salivary volume before and after drinking roselle tea. Methods: This study has been conducted to 40 students of Faculty of Dentistry, Padjadjaran University, ranging from 18-23 years of age with good general condition. This study is quasi-experimental in vitro study using the paired test analysis with α = 0,05 of the data collected from salivary volume. Results: The result of study indicates that the average of salivary volume before drinking roselle tea is 1,90 milliliter. After drinking roselle tea, the average of salivary volume is 4,54 milliliter. The result of paired test analysis shows that t-test is 16,172 and t-table is 2,022. The value of t-test > t-table. Result of statistic shown there is significant difference of salivary volume before and after drinking roselle tea. Conclusion: There is a difference of salivary volume before and after drinking roselle tea.

scholarly journals DAMPAK KRISIS GLOBAL TERHADAP NON PERFORMING LOAN BANK DEVISA NASIONAL

2016 ◽  
Vol 4 (2) ◽  
pp. 81
Author(s):  
Suharyono Suharyono ◽  
Teguh Widodo
Keyword(s):  
Key Words ◽  
Foreign Exchange ◽  
T Test ◽  
Global Crisis ◽  
Significant Difference ◽  
Before And After ◽  
Composite Rating ◽  
The Impact

Abstract: The global crisis has resulted non performing loan (NPL) increased. The measurement of the banks non performing loan ratio is applicable to assess the composite rating of a bank, as the impact of the global crisis toward non performing loan of foreign exchange banks. This study aimed to determine whether there was significant difference between foreign exchange banks non- performing loan before and after the global crisis. The Bank’s non performing loans   was measured by comparing the Non-Performing Loan to the total credit. The population of this study was 35 foreign exchange  banks.   The Hypothesis was tested by using Mann Whitney  different test and Independent Sample T Test. The research of this study showed that non performing loan of foreign exchange banks before, during, and after global crisis did not have significant difference. Key words: NPL, Bank, Foreign Exchange, Crisis, global.

scholarly journals Dampak Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Sektor Jasa di BEI

2021 ◽  
Vol 7 (2) ◽  
pp. 227-233
Author(s):  
Maria J F Esomar ◽  
Restia Christianty
Keyword(s):  
Financial Performance ◽  
Hypothesis Testing ◽  
Sampling Method ◽  
Stock Exchange ◽  
Paired Sample ◽  
Empirical Results ◽  
Significant Difference ◽  
Before And After ◽  
The Impact ◽  
Profitability Ratios

The Covid-19 pandemic has caused many hotels, restaurants and tourism activities to be temporarily closed. It has an impact on the financial performance towards the companies engaged in this sub-sector. The objective of this study is to analyze the impact of Covid 19 towards the financial performance of companies engaged in the sub-sector of hotel, restaurant and tourism. Financial performance is measured using several ratios, namely liquidity ratios, solvability ratios, profitability ratios and market ratio. The ype of research is descriptive quantitave. The population in this study is 35 all companies in the sub-sector of hotel, restaurant and tourism listed on the Indonesia Stock Exchange in 2019-2020 period. Samples are collected from 30 companies using purposive sampling method. Hypothesis testing is conducted using the Paired Sample t-Test. The empirical results show that, in the liquidity ratio, and market ratio there is no significant difference between the periods of before and after the first recorded Covid-19 case in Indonesia. Meanwhile, in the solvability ratio and profitability ratio, there are significant differences between the two periods.

scholarly journals ANALISIS TINGKAT KEPUASAN PASIEN TERHADAP PENANGANAN TERAPI OKUPASI DI INSTALASI REHABILITASI MEDIK RSUP PROF. DR. R. D. KANDOU MANADO

e-CliniC ◽  
2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Meilany D. Wongkar ◽  
Joudy Gessal ◽  
Leonard S. Angliadi
Keyword(s):  
Dynamic Condition ◽  
Medical Rehabilitation ◽  
P Value ◽  
Test Analysis ◽  
Purposive Sampling ◽  
Patients Satisfaction ◽  
Satisfaction Degree ◽  
Significant Difference ◽  
Before And After ◽  
The Impact

Abstract: Medical rehabilitation aims to lessen the impact of a disability and enhance the ability of people with disabilities, therefore, they can be involved in social interaction. One of the rehabilitation treatments is occupation therapy which helps individuals by giving suggestions and enhancing independence. Quality is a dynamic condition which fills or surpass the expectations. Quality is closely related to costumers’ satisfaction. It encourages the costumers to create a strong bond of relationship. This study aimed to obtain patients’ satisfaction degree toward the implementation of occupation therapy in the Medical Rehabilitation Installation Prof. Dr. R. D Kandou Hospital, Manado. This was a descriptive observational study. Sampleds were collected by using purposive sampling. The result of the T Test analysis showed that there was a significant difference between before and after the therapy with a p value = 0.000. Based on the result of the satisfaction degree to the variable of expectation and reality, the average obatined was 7.9. Conclusion: Patients’ expectation degree was higher than the reality of service that they received.Keywords: medical rehabilitation, occupation therapy, patients satisfaction degree.Abstrak: Rehabilitasi medik bertujuan untuk mengurangi dampak keadaan cacat dan meningkatkan kemampuan penyandang cacat sampai interaksi sosial. Salah satu pelayanan rehabilitasi ialah terapi okupasi, yang membantu individu dalam memberi anjuran dan menjamin bantuan untuk meningkatkan kemandirian. Kualitas merupakan kondisi dinamis yang memenuhi atau melebihi harapan. Kualitas memiliki hubungan yang sangat erat dengan kepuasan pelanggan, yaitu kualitas memberikan suatu dorongan kepada pelanggan untuk menjalani ikatan hubungan yang kuat. Penelitian ini bertujuan untuk mengetahui gambaran tingkat kepuasan pasien terapi okupasi di Instalasi Rehabilitas Medik RSUP. Prof. Dr. R. D. Kandou. Penelitian ini bersifat deskriptif observasional. Pengambilan sampel dilakukan secara purposive sampling. Hasil analisis uji t menunjukkan terdapat perbedaan bermakna sebelum dan sesudah terapi dengan nilai p = 0,000. Berdasarkan hasil uji nilai tingkat kepuasan terhadap variabel harapan dan kenyataan menunjukkan perbedaan dengan nilai rata-rata 7,9. Simpulan: Nilai harapan pasien lebih besar dari kenyataan pelayanan yang mereka terima.Kata kunci: rehabilitasi medik, terapi okupasi, tingkat kepuasan pasien

scholarly journals The Impact of International Financial Reporting Standards (IFRS) on Accounting Quality in Malaysia

2019 ◽  
Vol 5 (1) ◽  
pp. 93-104
Author(s):  
Ooi Chee Keong ◽  
Lee Siew Pengb ◽  
Lim Wan Lengc
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Accounting Quality ◽  
Kuala Lumpur ◽  
High Quality ◽  
Quality Reporting ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
The Impact

There are two objectives of this study, first,it is to examine and compare the accounting quality in pre-and post-implementations IFRS from the viewpoint of investors. Second ,is to identify the differences in the accounting quality between the shariah compliant and non-shariah compliant companies in pre-and post-implementations of IFRS. Using  2169 firm-year observations from firms listed on the Bursa Kuala Lumpur Stock Exchange over the period of 2008  to 2016, the result shows that the implementation of MFRS have reduced the firms’ earnings management. However, this study provides new arguments that Shariah-complaints firms in Malaysia do not necessary have greater incentives to report high-quality reporting based on the investor perspectives.  Our evidence thus help to explains the different impact on IFRS adoption on accounting quality in Malaysia and shariah complaint compnaies.

scholarly journals DAMPAK PENERAPAN PP NOMOR 46 TAHUN 2013 ATAS PEMBAYARAN PAJAK OLEH WAJIB PAJAK KPP PRATAMA MANADO

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Yuli Rawun ◽  
Agus T. Poputra ◽  
Lintje Kalangi
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
T Test ◽  
Paired Sample ◽  
Significant Difference ◽  
Before And After ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
Year 2013

In an effort to increase voluntary compliance with tax obligations and encourage the contribution of revenues from the UMKM sector, the Government has issued Government Regulation No. 46 2013. The new Tax Regulation has the advantage of rates that are used less than the previous fare, ie 1% of gross turnover.Regulation No. 46 2013 taxpayer applies for personal and / or agency that has a certain gross income, ie income less than 4.8 M. The aim of this study was to analyze the impact of adoption of Government Regulation No. 46 2013 of Paying Income Tax by Taxpayers at KPP Pratama Manado. The analytical method used is using two different test samples / dependent groups (paired) or Paired Sample T Test. Paired Sample t test course used when the two groups are interconnected. Two paired sample means a sample with the same subject but have two different treatments or measurements of, for example, before and after. Results of this study indicate that there is a difference between before and after the enactment of Government Regulation No. 46 Year 2013, but the difference that causes a decrease in the amount of tax paid by individual taxpayers who use the recording but for individual taxpayers who use the books there is no significant difference. As for corporate taxpayers that difference causes an increase on the amount of income tax payments by using final tax. Thus the application of Regulation No. 46 Year 2013 needs to be socialized again to taxpayers who are not registered in the KPP Pratama Manado in order to increase the amount of income tax payments.

scholarly journals Pengaruh Pendidikan Kesehatan Terhadap Upaya Pencegahan Hipoglikemia Pada Pasien Diabetes Mellitus Di Ruang Intensive RSUD DR. Moewardi Surakarta Tahun 2016

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Arnis Prilli Dharmastuti ◽  
Dwi Ariani Sulistyowati
Keyword(s):  
Diabetes Mellitus ◽  
Health Education ◽  
T Test ◽  
Test Analysis ◽  
Value Of Knowledge ◽  
Glucose Levels ◽  
Variable Approach ◽  
Significant Difference ◽  
Before And After ◽  
Paired T Test

Abstract: Hypoglycemia, Health Education, Knowledge, Patient. Hypoglycemia is one of the complications faced by people with diabetes mellitus, ie blood glucose levels fall below 50 to 60 mg / dl. Hypoglycemia may occur acutely, suddenly and can be life-threatening. Management of diabetes mellitus one of them is health education, especially about complications, namely Hypoglycemia. The objectives of this study were 1) to identify the level of knowledge of diabetes mellitus patients about prevention of hypoglycemia prior to health education 2) to identify the knowledge level of diabetes mellitus patients about hypoglycemia prevention after health education 3) to analyze knowledge change about prevention of hypoglycemia in patients with diabetes mellitus before and after the provision of health education in the intensive space of Dr Moewardi Hospital in 2016. This research type is experimental with pre-experimental design, variable approach using pre and post test designs method and data analysis used is Paired T-Test. The result of this research is there is influence of health education toward prevention effort of hypoglycemia in patient of diabetes mellitus in intensive room of Dr Moewardi Hospital 2016. This is proved by Paired T-Test test analysis on the value of knowledge before and after given health education obtained t count = -19,090, whereas t table value 2,042 so value -t arithmetic <-t table (-19,090 <-2,042) and sig. 0.000 (<0.05) then Ho is rejected and Ha accepted, meaning there is a significant difference between the value of knowledge before and after being given health education about hypoglycemia. There is an influence of health education on prevention of hypoglycemia in people with diabetes mellitus in intensive space Dr Moewardi Hospital in 2016.

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