scholarly journals THE POLITICAL CONNECTIONS AND EARNINGS QUALITY IN INDONESIA: A SURVEY LITERATURE

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 1-12
Author(s):  
Yeasy Darmayanti ◽  
Aza Azlina Md Kassim ◽  
Suryadimal Suryadimal
Keyword(s):  
Earnings Quality ◽  
Diagnostic System ◽  
Political Connections ◽  
The Political ◽  
Detailed Review ◽  
Earnings Information ◽  
The Future ◽  
Relationship Of ◽  
The Relationship

Providing information about quality earnings is the obligation of every company. Many factors are thought to affect the quality of earnings information issued by the company. One of these factors is political connections. Many studies see political connections from different perspectives. Some research indicates political connections will benefit individuals who carry out roles in politics and companies. Some more research has found that political connections will benefit the company. Apart from all that, of course the quality of profits disclosed by the company becomes questionable. This research contributes to providing a detailed review of different studies on the relationship of political connections and earnings quality, and tries to describe in more detail the matters relating to both. In the future, this new diagnostic system may be investigated in different contexts.

scholarly journals Director Networks, Political Connections, and Earnings Quality in Malaysia

2020 ◽  
Vol 16 (3) ◽  
pp. 687-724 ◽  
Author(s):  
Effiezal Aswadi Abdul Wahab ◽  
Mohd Faizal Jamaludin ◽  
Dian Agustia ◽  
Iman Harymawan
Keyword(s):  
Significant Relationship ◽  
Earnings Quality ◽  
Political Connections ◽  
The Political ◽  
Quality Of Information ◽  
Using Data ◽  
The Relationship ◽  
Entire Network ◽  
Political Connectedness

AbstractThis article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director's network and the firm's earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director's network and earnings quality. Our results are robust for different measures of earnings quality.

Using the alveograph in developing requirements for the quality of flour for wafer sheet production

2020 ◽  
Vol 29 (12) ◽  
pp. 52-58
Author(s):  
E.P. Meleshkina ◽  
◽  
S.N. Kolomiets ◽  
A.S. Cheskidova ◽  
◽  
...  
Keyword(s):  
Rheological Properties ◽  
Quality Indicators ◽  
Wheat Flour ◽  
Mathematical Statistics ◽  
Intended Purpose ◽  
The Future ◽  
Relationship Of ◽  
The Relationship

Objectively and reliably determined indicators of rheological properties of the dough were identified using the alveograph device to create a system of classifications of wheat and flour from it for the intended purpose in the future. The analysis of the relationship of standardized quality indicators, as well as newly developed indicators for identifying them, differentiating the quality of wheat flour for the intended purpose, i.e. for finished products. To do this, we use mathematical statistics methods.

The relationship between the companies’ political connections and audit fees

2020 ◽  
Vol 27 (4) ◽  
pp. 1123-1141 ◽  
Author(s):  
Mahdi Salehi
Keyword(s):  
Stock Exchange ◽  
Audit Fees ◽  
Political Connections ◽  
The Political ◽  
Content Type ◽  
Inverse Effect ◽  
Political Relationships ◽  
Auditor Selection ◽  
Relationship Of ◽  
The Relationship

Purpose The purpose of this study is to investigate whether the political connections of companies are correlated with auditor selection, audit fees and abnormal audit fees. Design/methodology/approach The research data contains 756 observations of companies listed on the Tehran Stock Exchange during 2011-2019. In this study, the relationship between companies with political relationships and the selection of a qualified auditor, audit fees and abnormal audit fees are reviewed. The regression used for test the hypotheses. Findings The results of hypotheses testing indicate that there is a positive and significant correlation between the political relationships of companies and certified auditor selection, auditing fees and abnormal audit fees. In addition, the political relationships of companies have a significant and inverse effect on the relationship between institutional ownership and auditing fee and abnormal audit fees. It was also found that there is a positive and significant correlation between companies and political relationships and abnormal audit fees. Originality/value So far several studies conducted on audit fees, however, no study conducted on the relationship of political relationship of the companies with audit fees and the results of the current study may bridge the gap in the current field.

The Relationship of Technology Assessment and Utilization: Electromyographic Feedback Instrumentation as a Model

1992 ◽  
Vol 8 (1) ◽  
pp. 102-108 ◽  
Author(s):  
Steven L. Wolf
Keyword(s):  
Physical Therapy ◽  
Technology Assessment ◽  
Physical Therapists ◽  
Functional Measures ◽  
The Future ◽  
Therapy Services ◽  
Relationship Of ◽  
The Relationship ◽  
Contemporary Equipment

AbstractBiofeedback instrumentation has been a growing part of physical therapy practice for 20 years, and physical therapists have contributed to researching its efficacy in treating varying conditions. The application of biofeedback to the treatment of stroke was marked by some early difficulties with the quality of the electronics, but sophisticated contemporary equipment can do much more than was originally envisioned. The importance of relating quantified movement-based data to functional measures is projected as a high priority if appropriate reimbursement for physical therapy services with biofeedback is to continue in the future.

scholarly journals Military Background, Political Connection, Audit Quality And Earning Quality

2020 ◽  
Vol 24 (1) ◽  
pp. 79
Author(s):  
Arif Widodo, Zaenal Fanani
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Political Connections ◽  
Political Connection ◽  
Military Background ◽  
Earning Quality ◽  
Relationship Of ◽  
The Military ◽  
The Relationship

This research is try to determine the effect of military background and political connections on earning quality with audit quality as a mediator. This research uses a quantitative approach using a sample of mining sector company that listing in Indonesia Stock Exchange in the 2017-2018 periods. The conclusion of this research points out that military background has positive effect on audit quality and political connections negatively affect earning quality. While earning quality not effected by the military background, political connections do not effect audit quality, and earnings quality not effected by audit quality. Likewise, for the hypothesis, mediation of the audit quality has no effect on the relationship of military background and political connections to earnings quality.

Management of Economics and State "Bottom"

2020 ◽  
Vol 17 (6) ◽  
pp. 76-91
Author(s):  
E. D. Solozhentsev
Keyword(s):  
Quality Of Life ◽  
Artificial Intelligence ◽  
Probabilistic Models ◽  
Human Life ◽  
Special Software ◽  
Human Quality ◽  
Relationship Of ◽  
The Relationship

The scientific problem of economics “Managing the quality of human life” is formulated on the basis of artificial intelligence, algebra of logic and logical-probabilistic calculus. Managing the quality of human life is represented by managing the processes of his treatment, training and decision making. Events in these processes and the corresponding logical variables relate to the behavior of a person, other persons and infrastructure. The processes of the quality of human life are modeled, analyzed and managed with the participation of the person himself. Scenarios and structural, logical and probabilistic models of managing the quality of human life are given. Special software for quality management is described. The relationship of human quality of life and the digital economy is examined. We consider the role of public opinion in the management of the “bottom” based on the synthesis of many studies on the management of the economics and the state. The bottom management is also feedback from the top management.

On Metaphysics and the Political: A Polemics of Reading Baudelaire in the 1930s

2019 ◽  
Vol 58 (2) ◽  
pp. 249-259
Author(s):  
Joseph Acquisto
Keyword(s):  
Twentieth Century ◽  
Political Crisis ◽  
The Political ◽  
Modern Poetry ◽  
Progressive Politics ◽  
The World ◽  
Relationship Of ◽  
The Relationship ◽  
Insight Into

This essay examines a polemic between two Baudelaire critics of the 1930s, Jean Cassou and Benjamin Fondane, which centered on the relationship of poetry to progressive politics and metaphysics. I argue that a return to Baudelaire's poetry can yield insight into what seems like an impasse in Cassou and Fondane. Baudelaire provides the possibility of realigning metaphysics and politics so that poetry has the potential to become the space in which we can begin to think the two of them together, as opposed to seeing them in unresolvable tension. Or rather, the tension that Baudelaire animates between the two allows us a new way of thinking about the role of esthetics in moments of political crisis. We can in some ways see Baudelaire as responding, avant la lettre, to two of his early twentieth-century readers who correctly perceived his work as the space that breathes a new urgency into the questions of how modern poetry relates to the world from which it springs and in which it intervenes.

Kajian Sosiologis Terhadap Tema Lakon ‘Domba-domba Revolusi’ Karya Bambang Soelarto

Panggung ◽  
2014 ◽  
Vol 24 (1) ◽  
Author(s):  
Nur Sahid
Keyword(s):  
Sociological Theory ◽  
Essential Element ◽  
Literary Work ◽  
The Political ◽  
Basic Principles ◽  
Historical Figures ◽  
Sociology Of Art ◽  
The Creation ◽  
Relationship Of ◽  
The Relationship

ABSTRACTRevolutionary struggle in order to compete for the independence of Indonesia has been a source of inspiration Indonesian artists, including Bambang Soelarto who wrote drama Domba-domba Re- volusi (DDR). DDR studied drama is quite interesting because it tries to criticize the freedom fight- ers. This study aims to: first to know the theme and the problem plays DDR; second to determine the relationship of the socio - historical struggle in 1948 with the sociological elements of drama DDR themes and issues. This study uses sociological theory of art. The basic principles of the sociology of art is the fact that the creation of works of art influenced by the historical social conditions where the work was created. Research using content analysis of Krippendorf, the methods used to examine the symbolic phenomena with the aim to explore and express the observed phenomenon which is the content, meaning, and an essential element of the literary work. Based results of this research is that Bambang Soelarto as the author tries to capture di?erence between fighters during the struggle for the political aspirations for 1948 are expressed in a work of drama. Historical events inspired the creation of drama DDR. Soelarto want to respond to the political aspirations of the di?erence between historical figures and wanted to provide an assessment and outlook through DDR.Keywords: themes, drama, sociology of art, social historical ABSTRAKRevolusi perjuangan dalam rangka memperebutkan kemerdekaan Indonesia telah men- jadi sumber inspirasi para seniman Indonesia, termasuk Bambang Soelarto yang menulis drama Domba-domba Revolusi (DDR). Drama DDR cukup menarik diteliti karena mencoba mengkritisi para pejuang kemerdekaan. Penelitian ini bertujuan untuk: pertama, mengeta- hui tema dan permasalah drama DDR; kedua, mengetahui hubungan kondisi sosio-histo- ris perjuangan pada tahun 1948 dengan unsur-unsur sosiologis terimplisir pada unsur tema dan masalah drama DDR. Penelitian ini menggunakan teori sosiologi seni. Prinsip dasar dari sosiologi seni adalah adanya fakta bahwa penciptaan karya seni dipengaruhi oleh kon- disi sosial historis tempat karya itu diciptakan. Penelitian ini menggunakan metode con- tent analysis dari Krippendorf, yakni metode yang dipergunakan untuk meneliti fenome- na-fenomena simbolik dengan tujuan untuk menggali dan mengungkapkan fenomena yang teramati yang merupakan isi, makna, dan unsur esensial karya sastra. Berdasarkan hasil penelitian dapat diketahui bahwa Bambang Soelarto sebagai penulis mencoba un- tuk menangkap perbedaan antara pejuang aspirasi politik selama perjuangan tahun 1948 untuk diekspresikan dalam sebuah karya drama. Peristiwa sejarah mengilhami penciptaan drama DDR. Soelarto ingin menanggapi aspirasi politik perbedaan antara tokoh-tokoh se- jarah dan ingin memberikan penilaian dan pandangan pandangannnya melalui DDR.Kata kunci: tema, drama, sosiologi seni, sosial historis

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