scholarly journals EARNINGS MANAGEMENT FOR BONUS COMPENSATION

TRIKONOMIKA ◽  
2021 ◽  
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Quantitative Study ◽  
Management Practices ◽  
T Test ◽  
Loan Loss ◽  
Purposive Sampling ◽  
Loan Loss Provision ◽  
Regression Test

The objectives of this quantitative study are to investigate the practice of earnings management which is proxied by Loan Loss Provision and Loan Loss Allowance and to assess the effect of bonuses on earnings management practices. Using purposive sampling, 102 banks were selected as the sample. The assessment includes one-sample t test and linear regression test. This study finds that banks commit earnings management practices by reducing LLA values and that bonuses negatively influence the practice of earnings management as proxied by LLP.

scholarly journals Empathy and Criminal Behaviour of Aggressors at Detention Centre of Kendari, Indonesia

2021 ◽  
Vol 58 (2) ◽  
pp. 918-923
Author(s):  
Faizah Binti Awad Et al.
Keyword(s):  
Linear Regression ◽  
Quantitative Study ◽  
Aggressive Behaviour ◽  
T Test ◽  
Reactivity Index ◽  
Criminal Behaviour ◽  
Simple Linear Regression ◽  
Detention Centre ◽  
Regression Test ◽  
Inferential Analysis

This study aims to examine the empathy in aggressors at the detention centre class two of Kendari. This quantitative study obtained data using a questionnaire referring to the Interpersonal Reactivity Index (IRI) scale. The close-ended questionnaire is used to measure the aggressors’ empathy and aggressive behaviour against the committed crimes. The obtained data were analysed in two ways, descriptive and inferential analysis. The data were tested using Anova for a simple linear regression test to examine whether empathy in aggressors affects their aggressive behaviour, followed by a t-test to investigate whether the empathy level is developed when committing certain crimes. The result of the study indicates that the empathy and behaviour of the aggressors have a significant correlation. In this line, most of the aggressors at the detention centre class II of Kendari have strong empathy when they are committing a crime. Besides, the aggressors tend to respond against empathy negatively.

Loan loss provision models in Brazilian banks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fernando Galdi ◽  
André De Moura ◽  
Robson França
Keyword(s):  
Central Bank ◽  
Earnings Management ◽  
Management Practices ◽  
Mixed Model ◽  
Explanatory Power ◽  
Regulatory Capital ◽  
Loan Loss ◽  
Content Type ◽  
Loan Loss Provision ◽  
The Impact

Purpose This paper investigates which loan loss provision (LLP) model [International Accounting Standards39 (IAS39) based on incurred losses and Brazilian Central Bank Generally Accepted Accounting Principles (GAAP) based on a mixed model] presents higher quality in terms of predictability, and which model is less susceptible to earnings management practices using LLP. Design/methodology/approach To test the difference between the explanatory power of the mixed model and incurred loss model in explaining the LLP, this paper runs a two-stage fixed-effect panel regression model to evaluate the association between LLP of each model and variables representatives of non-discretionary aspects related to the quality of the loan portfolio, business cycles and qualitative evidence indicated in each GAAP. Then, this paper tests the relationship between the errors generated in each regression and the discretion of bank managers and banks’ characteristics. Findings This paper finds that the mixed model results in higher R2 demonstrating that the number produced under this regime is more related to observable variables than the number produced under the incurred losses model. Further, this paper finds no evidence that there is a difference in earnings management between the two standards and this paper does not find that banks manage earnings through regulatory capital. Nevertheless, this paper finds that earnings management is higher in private than in listed banks. Originality/value This paper takes advantage of the unique feature of the Brazilian Central Bank regulation to investigate the impact of two different accounting standards on LLP in a perfect setting.

Earnings management and equity incentives: evidence from the European banking industry

2019 ◽  
Vol 27 (2) ◽  
pp. 244-261 ◽  
Author(s):  
Mohammad Alhadab ◽  
Bassam Al-Own
Keyword(s):  
Earnings Management ◽  
Management Practices ◽  
Banking Industry ◽  
Future Research ◽  
Loan Loss ◽  
Content Type ◽  
Loan Loss Provisions ◽  
Equity Incentives ◽  
European Banking ◽  
European Banks

Purpose This study aims to examine the effect of equity incentives on earnings management that occurs via the use of loan loss provisions by using a sample of 204 bank-year observations over the period 2006-2011. Design/methodology/approach The authors use the data of 39 European banks to test the main hypothesis. Several valuation models and regressions are used to measure the main proxies for executives’ compensation and the determinant factors of loan loss provisions. Findings The empirical results reveal that earnings management that occurs via discretionary loan loss provisions is associated with equity incentives in the banking industry. In particular, European banks’ executives with high equity incentives are found to manage reported earnings upwards by reducing loan loss provisions. The results therefore show that income-increasing earnings management via discretionary loan loss provisions is widely practised by the executives of European banks and that this is partly motivated by executives’ compensation. Practical implications The findings of this paper present important implications for regulators in the European Union, who should take further steps to reform the regulatory environment to monitor and mitigate the earnings management practices that occur via the manipulation of loan loss provisions. Earnings management practices do not just negatively affect subsequent performance but are also found to lead to firms’ failure. Thus, regulators should take the necessary reforms to protect the wealth of stakeholders (investors, creditors, etc.). Originality/value This study provides the first evidence on the relationship between equity incentives and earnings management in the European banking industry. The study sheds more light on an issue of great interest to a broad audience that does not receive much attention in the prior research, thus opening new avenues for future research.

scholarly journals Characteristics of banks as determinants of profit management for Islamic and conventional banks in ASEAN

Accounting ◽  
2021 ◽  
pp. 1179-1188 ◽  
Author(s):  
Suripto Suripto ◽  
Supriyanto Supriyanto
Keyword(s):  
Discriminant Analysis ◽  
Earnings Management ◽  
Capital Adequacy ◽  
Multiple Discriminant Analysis ◽  
Loan Loss ◽  
Loan Loss Provision ◽  
Brunei Darussalam ◽  
Capital Adequacy Ratio ◽  
Asean Countries ◽  
Conventional Banks

This study aims to analyze company characteristics as a determinant of conventional and Islamic bank earnings management in several ASEAN countries (Association of South East Asian Nations). The Multiple Discriminant Analysis was applied to determine the differences between Islamic and Conventional Banks. This test was conducted based on Capital Adequacy Ratio, Income Before Tax and Interest, Non-Performing and Changing Loans, and Company's Size in the banks of Indonesia, Malaysia, and Brunei Darussalam from 2014 to 2018. The data obtained from 200 banking entities were analyzed discriminatively. The results showed that there were simultaneous differences between Capital Adequacy Ratio, Earnings Before Tax, Loan Loss Provision, Non-Performing and Changing Loans, and Company's Size as determinants of earnings management between Islamic and conventional banks. Also, it was found that Company's Size was the dominant variable determining the management differences. Based on Discriminant Analysis, there were significant differences in the determinants of conventional and Islamic earnings management. The Changing Loan variable showed the highest contribution in determining earnings management in Islamic banks. Overall, this study found that conventional banks dominated Islamic system in practicing earnings management.

scholarly journals PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Elfin Siamena ◽  
Harijanto Sabijono ◽  
Jessy D.L Warongan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
T Test ◽  
Purposive Sampling ◽  
Tax Revenues ◽  
A Value ◽  
The Individual ◽  
Compliance Issue ◽  
Research Analysis

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance

scholarly journals Pengaruh Financial Literacy dan Financial Behavior terhadap Keputusan Investasi pada Ibu-Ibu PKK Kota Jambi

2020 ◽  
Vol 5 (2) ◽  
pp. 263
Author(s):  
Indah Mutiara ◽  
Efandri Agustian
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Literacy ◽  
Sampling Method ◽  
Investment Decisions ◽  
Sampling Technique ◽  
T Test ◽  
Financial Behavior ◽  
Primary Data ◽  
Regression Test

This study aims to determine the level of influence of Financial Literacy and Financial Behavior toward investment decisions. The data used in this study are primary data, the sample used in this study were PKK members in Jambi City. The sampling technique was carried out by using purposive sampling method. The results obtained by using multiple linear regression test Y = 2,337 + 0.159 X1 + 0.518 X2, and the test of this study using the f-test, R2-test and t-test. The results of this study indicate that partially the Financial Literacy and Financial Behavior affect investment decisions. 

scholarly journals Analisis Perbandingan Brand Equity Samsung dan LG

2021 ◽  
Vol 3 (2) ◽  
pp. 99-110
Author(s):  
Imam Arif Fikri
Keyword(s):  
Quantitative Study ◽  
Brand Equity ◽  
Brand Loyalty ◽  
Sampling Method ◽  
Perceived Quality ◽  
T Test ◽  
The South ◽  
Purposive Sampling ◽  
Brand Association ◽  
Analysis Technique

This research is quantitative study that aims to compare brand association, perceived quality, and brand loyalty to brand equity in Samsung and LG companies in the South Jakarta area. This research used 100 respondents as a sample with purposive sampling method. The analysis technique in this study uses the Independent Sample T Test using SPSS 26. The results of this study indicate that (1) Samsung Brand Association is superior to LG, (2) Samsung's Perceived Qualty is superior to LG, (3) Samsung's Brand Loyalty is superior to LG. superior to LG.   Keywords: Brand Equity; Brand Association; Perceived Quality; Brand Loyalty  

scholarly journals Tax Compliance Option during the Pandemic: Moral, Sanction, and Tax Relaxation (Case Study of Indonesian MSMEs Taxpayers)

2021 ◽  
Vol 22 (2) ◽  
pp. 21-36
Author(s):  
Nik Amah ◽  
◽  
Ni Wayan Rustiarini ◽  
A. A. Hatmawan ◽  
◽  
...  
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Study ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Moral Sanction

This study aims at empirically analyzing the effect of tax moral, sanction, and tax relaxation o n taxpayer compliance. This study result is expected to provide an option to increase tax compl ia nce d u ri ng the Covid-19 pandemic. The type of this study is a quantitative study. It collects the data using a questionnaire in the form of Google form. The sampling technique of this study uses purposive sampling. The number of samples is 95 MSMEs members registered at the Department of Cooperative and Micro Enterprise, Magetan Regency, Indonesia. The data were analyzed by the multiple linear regression analy sis techniques. The analysis result shows that during the Covid-19 pandemic, tax moral function was negle c te d in increasing tax compliance.The focus of MSMEs owners is trying to maintain thei r b usi ness t o su rv iv e while their tax obligations are the next priority. The considerations as thei r b asi s t o c arry o ut t h ei r t ax obligation are sanction and tax relaxation. The sanction plays a strong role in increasin g t a x c o mpl ia nce which means the tax compliance of MSMEs owners is in compliance due t o c o e rci on. Ta x re l ax at ion i s another option as a solution to increase the taxpayer's compliance with MSMEs owners during the pandemic. It gives ease and relief for MSMEs owners to fulfill their tax obligations

scholarly journals PENGARUH PENGEMBANGAN KARIER TERHADAP RETENSI APARATUR SIPIL NEGARA (ASN) PADA SEKRETARIAT DAERAH KABUPATEN KERINCI

2018 ◽  
Vol 1 (1) ◽  
pp. 91-103
Author(s):  
Ade Nurma jaya
Keyword(s):  
Career Development ◽  
Linear Regression ◽  
Significant Influence ◽  
Analytical Tool ◽  
The State ◽  
T Test ◽  
Simple Linear Regression ◽  
Regression Test

This study aims to determine the effect of career development on the Retention of the State Civil Apparatus (ASN) in the Kerinci Regency Regional Secretariat, while the population and sample in this study were 68 employees. The analytical tool used in this study is a simple linear regression by conducting a regression test, the results of this study indicate that Career Development has a significant influence on the Retention of State Civil Apparatus. This is evidenced by the results of t-test where tcount> ttable (17,992> 1,677), while the amount of Career Development that is proven by Rsquare is 0.831 or (83.1%), while the remaining 16.9 %% is influenced by other variables

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