scholarly journals CEO-CFO SOCIAL TIES, KOMPETENSI AUDITOR INTERNAL, DAN MANAJEMEN LABA

2021 ◽  
Vol 8 (1) ◽  
pp. 79
Author(s):  
Khairanis Yulita
Keyword(s):  
Earnings Management ◽  
Social Ties ◽  
Internal Audit ◽  
Chief Executive ◽  
Future Research ◽  
Chief Financial Officer ◽  
Internal Auditor ◽  
The Social ◽  
Negative Effect ◽  
The Difference

<p>Social ties can be a synergy to increase or decrease a distortion. Jiwasraya phenomenon in Indonesia is one example of the social ties between Chief Executive Officer and Chief Financial Officer being abused to conspire and beautify financial reports by earnings management. Internal auditor have a role to ensure that all company operations do not deviate from existing standards and regulations. The purpose of this study is to examine the effect of Chief Exeutive Officer-Chief Financial Officer social ties on earnings management and to interact that effect with internal auditors competency, which is the difference between this study and previous research. The research samples are non-financial state-owned companies listed on the IDX for the 2015-2019 period with a total of 79 companies. The research method uses Moderated Regression Analysis. The results show that Chief Exeutive Officer-Chief Financial Officer social ties has a negative effect on earnings management and internal auditor’s competency doesnt not moderate that effect. The conclusion of this study is the social ties that exist between the board directors, especially CEO and CFO can increase synergy and cooperation in the way to minimize opportunistic behavior. Future research can consider another proxy for social ties especially personal ties and also internal audit function.</p>

Do We Appear to Be a Profession Chasing Its Tail? Non-Social Work Major Perceptions

2001 ◽  
Vol 7 (1) ◽  
pp. 37-52 ◽  
Author(s):  
Diane Zosky
Keyword(s):  
Social Work ◽  
Young People ◽  
Professional Identity ◽  
Social Work Students ◽  
Centennial Celebration ◽  
The Social ◽  
Negative Effect ◽  
The Difference ◽  
Identity Struggle

The profession of social work has recently completed its centennial celebration, yet it still remains a profession with an identity struggle. Could the internal struggles experienced within the profession have a negative effect on young people who are selecting career pursuits? An investigation was undertaken at a medium-sized university assessing the perceptions held by non-social-work majors about the social work profession and the social work major. Results demonstrated that the social work major was perceived to be as difficult as other majors and social work students were perceived to be as intelligent as other students. Social work careers were perceived to be more challenging than other occupations. The results highlighted some confusion regarding intensity of the curricular requirements for social work and the difference between social work and sociology or psychology. The struggle for professional identity did not seem to negatively affect perceptions regarding social work for this sample of students.

scholarly journals Pengaruh Manjemen Laba dan Tax Avoidance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

2020 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Chindy Annisa Violeta ◽  
Vanica Serly
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Regression Model ◽  
Future Research ◽  
Negative Effect ◽  
Collection Methods

The puspose of this study is to determine the effect of earnings management and tax avoidance on firm value. This type of research is quantitative. The study was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2018, with a total sample of 135 samples using a purposive sampling method. Data collection methods are documentary studies. The analysis was done by using multiple regression model. Earnings management is measured using discretionary accruals that are calculated using the performance matched model and tax avoidance is measured using an effective tax ratio (ETR). The results of this study indicate that (1) earnings management has a positive but not significant effect on firm value. (2) Tax avoidance has a significant negative effect on firm value. Recommendations for futher research are expected to expand the object of research becouse in this study only examines banking companies. In addition, future research can use other models as a measurement of earnings management and look for other independent variables if you want to do the same research.Keywords:  Earnings Management; Tax Avoidance; Firm Value.

The effect of corporate governance mechanisms on earnings management

2016 ◽  
Vol 26 (1) ◽  
pp. 2-32 ◽  
Author(s):  
Ali Abedalqader Al-Thuneibat ◽  
Hussam Abdulmohsen Al-Angari ◽  
Saleh Abdulrahman Al-Saad
Keyword(s):  
Corporate Governance ◽  
Middle East ◽  
Earnings Management ◽  
Capital Market ◽  
Audit Committee ◽  
Internal Audit ◽  
Governance Mechanisms ◽  
Content Type ◽  
Corporate Governance Mechanisms ◽  
Negative Effect

Purpose – The purpose of this paper is to investigate the compliance of Saudi shareholding companies with the requirements of corporate governance issued by the Board of Capital Market Authority in the Kingdom and their impact on earnings management. Design/methodology/approach – A questionnaire was used to collect data about the compliance of the Saudi shareholding companies with corporate governance requirements and discretionary accruals (DAs) were calculated from the financial statements of these companies using the modified Jones model, then multiple regression was used to test the relationship between the variables. Findings – The results of the study revealed that there was no statistically significant linear dependence of the mean of DAs on corporate governance. Additionally, no statistically significant effect for internal audit, audit committee and board of directors on earnings management was detected. However, the results revealed that there was a slight negative effect for internal audit scope of work and independence and audit committee independence on DAs. Research limitations implications – This research paper is applied on Saudi Arabia, a Middle East country with specific characteristics, that is, a specific context, and, therefore, the results must be interpreted within this context Practical implications – Regulators of Saudi corporations may need to reassess the effectiveness of corporate governance requirements issued by the Capital Market Authority and the actual implementation of these requirements. Researchers also may need further investigation of this phenomenon within its context. Social implications – The results of the study are very important to the Saudi society because they put a big question mark on the relevance of corporate governance of the Saudi shareholding companies Originality/value – The paper provides new evidence about the effect of corporate governance mechanisms on earnings management in a Middle East environment, which may suggest that there is a need to expand this study using other methodologies to delve into the depths and understand this phenomenon within its context.

scholarly journals Improving Location Prediction by Exploring Spatial-Temporal-Social Ties

2014 ◽  
Vol 2014 ◽  
pp. 1-7 ◽  
Author(s):  
Li Wen ◽  
Xia Shi-xiong ◽  
Liu Feng ◽  
Zhang Lei
Keyword(s):  
Markov Model ◽  
Markov Models ◽  
Social Ties ◽  
Predictive Performance ◽  
Location Prediction ◽  
The Social ◽  
Location Based Social Network ◽  
The Difference ◽  
The Individual ◽  
Time Division

As there is great differences of movement patterns and social correlation between weekdays and weekends, we propose a fallback social-temporal-hierarchic Markov model (FSTHM) to predict individual’s future location. The division of weekdays and weekends is used to decompose the original state of traditional Markov model into two different states and distinguish the difference of the strength of social ties on weekdays and weekends. Except for the time division, the distribution of the visit time for each state is also considered to improve the predictive performance. In addition, in order to best suit the characteristics of Markov model, we introduce the modified cross-sample entropy to quantify the similarities between the individual and his friends. The experiments based on real location-based social network show the FSTHM model gives a 9% improvement over the Markov model and 2% improvement over the social Markov models which use cosine similarity or mutual information to measure the social correlation.

scholarly journals PECULIARITIES OF INTERNAL AUDITOR STANDARDS DEVELOPMENT AND APPLICATION OF INTERNAL WHEN APPLYING ISA

2017 ◽  
pp. 40-44
Author(s):  
V. N. Deynega ◽  
S. V. Kurakova
Keyword(s):  
Quality Control ◽  
Control System ◽  
Internal Audit ◽  
Quality Control System ◽  
Basic Principles ◽  
Related Services ◽  
Internal Auditor ◽  
The Difference ◽  
Audit Standards

This article examines the objectives, basic principles, the procedure for developing internal audit standards (in audit organizations) when applying ISAs in the practice of the Russian audit. We analyzed the theses of the Federal rules of auditing standards which were used before 2017, and the theses of ISQC 1 «Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements» in order to find out the difference between their requirements to internal audit standards. We considered the role of internal audit standards (in an audit organization) when building up the quality control system in consideration with ISQC and defined the basic requirements internal audit standards should meet according to quality control system conception.

scholarly journals Female executive dan manajemen laba: Riset pada perusahaan manufaktur di Indonesia

2019 ◽  
Vol 1 (1) ◽  
pp. 18-27
Author(s):  
Anindya Setya Suciani ◽  
Hari Purnama
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Chief Executive Officer ◽  
Stock Exchange ◽  
Chief Executive ◽  
Chief Financial Officer ◽  
Female Executives ◽  
Regression Test ◽  
Independent Variable

This study aims to test the effect of female executives on earnings management. The research was conducted at the manufacturing company listed on the Indonesia Stock Exchange in the 2015-2017 period. The purposive sampling was used 75 companies as data sample. Multiple linear regression test is used to see the effect of the independent variable on the dependent variable. The result of the analysis shows that the Female Chief Executive Officer (CEO), Female Chief Financial Officer (CFO) and Female Board of Commissioner does not influence earnings management. Whereas, the growth variable affects earnings management

scholarly journals The Social Relations and Economic Preparation for Retirement of One-Person Households

2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 914-914
Author(s):  
Heayoung Sung
Keyword(s):  
Social Network ◽  
Social Relations ◽  
Negative Impact ◽  
Statistical Significance ◽  
Middle Aged ◽  
Human Relationships ◽  
Group Activities ◽  
The Social ◽  
Negative Effect ◽  
The Difference

Abstract Objectives The purpose of this study is to find out the effect of middle-aged one-person households on social relations and economic preparation for retirement. In addition, even within one-person households, I attempted to determine the difference according to whether the cause of the households’ composition was separation after marriage or a one-person household without a spouse due to being unmarried, bereavement, or divorce. Methods As a result of the analysis using the data of the 2019 Korean Social Survey of the National Statistical Office, single-person households had weaker economic conditions, social relations, and economic preparation for retirement when compared to multi-person households. One-person households lacked a social network to receive help when they face difficulties compared to multi-person households, but there was no effect on group activities or the satisfaction with human relationships. However, households with no spouse had a negative impact on the social network, group activities, and the satisfaction with human relationships. Conclusions Middle-aged one-person households and one-person households with no spouse had a negative effect on economic preparation for retirement, when labor activity and asset variables were not considered. However, statistical significance was not found when these variables were considered.

Assessing the Impact of Internet Testing

2011 ◽  
pp. 177-189 ◽  
Author(s):  
Wm. Benjamin Martz Jr. ◽  
Morgan M. Shepherd
Keyword(s):  
Social Environment ◽  
Test Performance ◽  
Testing Procedure ◽  
The Other ◽  
Future Research ◽  
Course Content ◽  
The Social ◽  
The Difference ◽  
Time Of Year ◽  
The Impact

This chapter provides the results of a comparison between two sections of a graduate programming class, where one was an on-campus class and the other, a distance class. The course content, instructor, syllabus, lecture materials, notes, assessments and semester (time of year) were the same. Both groups were surveyed to test their satisfaction with the testing procedure and with their perception of certain aspects of the social environment. The results showed differences in perceived test performance. Two conjectures about possible causes underlying the difference and suggestions for possible future research end the discussion.

Relationship between microlevel social ties and macrolevel firm performance: A social capital perspective

2020 ◽  
Author(s):  
Xuzhuo Liang ◽  
Yunqing Liu ◽  
Min Wang ◽  
Jianchang Fan
Keyword(s):  
Firm Performance ◽  
Organizational Performance ◽  
Social Ties ◽  
Resource Acquisition ◽  
Future Research ◽  
Personality Factors ◽  
Performance Study ◽  
Economic Activities ◽  
Top Managers ◽  
The Social

Although several researchers have emphasized that top managers’ social ties influence firms’ economic activities, the links between microlevel personality factors and organization-level outcomes remain unclear. We examined how the social ties of top managers affect firm performance through the mediating mechanism of resource acquisition. We surveyed 253 top managers from Chinese firms and found that the social ties of top managers facilitated resource acquisition, which was, in turn, beneficial for firm performance. These findings indicate that the social ties of top managers play an important role in firms’ activities, particularly resource acquisition and organizational performance. Study limitations are discussed and directions for future research are presented.

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