Earning Management and Employee Safety

Penelitian ini menguji mengenai perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013 (studi kasus pada UMKM di Daerah Istimewa Yogyakarta). PP Nomor 46 Tahun 2013 tentang pengenaan pajak penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu. Per-masalahan dalam penelitian ini yaitu apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013. Tujuan penelitian ini adalah untuk menguji apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013 serta untuk memperoleh bukti empiris tentang ada tidaknya perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013. Teknik pengumpulan data diperoleh melalui data sekunder berupa laporan ke-uangan UMKM yang ada di Daerah Istimewa Yogyakarta selama periode pengamatan dari tahun 2012 sampai dengan tahun 2014. Dalam pengelolaan data, peneliti meng-gunakan alat bantu berupa perangkat lunak statistik untuk melakukan uji beda t-test. Pemilihan sampel berdasarkan metode purposive sampling dengan tujuan menda-patkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Hasil pe-nelitian ini adalah Nilai t yang disajikan untuk uji beda rata-rata berpasangan sebesar 9,347 dengan tingkat signifikansi 2-tailed 0,000 yang berarti nilai t signifikan karena p-value 0,000 jauh lebih rendah dari tingkat signifikansi yang ditetapkan yaitu 0,05. Dengan demikian maka dapat dikatakan bahwa data empiris mendukung hipotesis alternatif yang diajukan.

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HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5080 ◽

2010 ◽

Author(s):

Fivi Anggraini

Keyword(s):

Corporate Governance ◽

Moral Hazard ◽

Earnings Management ◽

Conflict Of Interest ◽

Significant Relationship ◽

Stock Exchange ◽

Earning Management ◽

Independent Directors ◽

Relationship Of ◽

The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

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A Survey of Nursery Water Quality Best Management Practices

HortScience ◽

10.21273/hortsci.33.3.501e ◽

1998 ◽

Vol 33 (3) ◽

pp. 501e-502

Author(s):

Cody J. White ◽

Michael A. Schnelle ◽

Gerrit W. Cuperus

Keyword(s):

Water Quality ◽

Best Management Practices ◽

Management Practices ◽

Cultural Practices ◽

Plant Materials ◽

Best Management ◽

Employee Safety ◽

Current Water ◽

Management Approaches ◽

Environmentally Sound

A survey was designed to assess high-risk areas with respect to environmental contamination, specifically how it relates to water quality. Oklahoma growers of all economic levels, retail and/or wholesale, were queried at their place of business for their current state of implementing best management practices (BMPs) and other strategic actions that could potentially affect current and future water quality standards. Specific areas such as the physical environment of the nursery, primary pesticides and fertilizers used, Integrated Pest Management (IPM) practices, and employee safety training were covered as well as other aspects germane to preserving and protecting current water quality and related environmental issues. More than 75 nurseries were surveyed and given the opportunity to participate in future training at Oklahoma State Univ. Results indicated that nurseries have not fully implemented many BMPs, but have adopted fundamental IPM approaches. The stage is set for the implementation of the next phase of expansion and refinement into ecologically based programs such as propagation and sale of low pesticide input plant materials, improved cultural practices, and the integration of environmentally sound management approaches. As an example, many growers are in the process of phasing out calendar-based pesticide application programs in favor of aesthetic and/or economic threshold-driven pesticide spray programs.

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Occupational Safety and Health of Laundry Employees in Hotel Industry

International Journal of Hospitality and Tourism Systems ◽

10.21863/ijhts/2015.8.1.005 ◽

2015 ◽

Vol 8 (1) ◽

Author(s):

Ankush Ambardar

Keyword(s):

Occupational Safety ◽

Chemical Exposure ◽

Occupational Safety And Health ◽

Health Issues ◽

Employee Safety ◽

Employee Protection ◽

Chemical Hazards ◽

Safety And Health ◽

Day To Day Operations ◽

And Performance

Employee safety and health is considered to be one of the major important human resource functions for any hotel organization. The current paper focuses on the application of occupational safety and health of laundry employees looking at the nature of the tasks performed in day to day operations. OSH is one of the significant factors responsible for employees inspiration and moreover retention in a hotel organization. Health, safety and performance of the employees are dependent on understanding and application of ergonomic practices followed during laundry operations. The paper explores laundry employee protection against various critical factors such as injuries, accidents, work postures, chemical exposure, heat, fire, noise, etc. A questionnaire was used to perpetuate perception of laundry employees in regard to protection from factors concerning safety and health issues from hotels of India. The results reveal that some of the OSH practices are been followed in hotels, while some were missing from hotels such as training, periodical audit and protection against chemical hazards. The present study suggests need for adopting OSH practices and enforcing periodical check for the same in every hotel besides of its categorization.

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Occupational injuries in underground coal mining in Serbia: A case study

Work ◽

10.3233/wor-213514 ◽

2021 ◽

pp. 1-11

Author(s):

Ivana Ilić Krstić ◽

Danijela Avramović ◽

Snežana Živković

Keyword(s):

Coal Mining ◽

Occupational Safety ◽

Preventive Measures ◽

Occupational Injuries ◽

Underground Coal Mining ◽

Health Records ◽

Employee Safety ◽

Injury Data ◽

Safety And Health

BACKGROUND: Mining, especially underground coal mining, has always been a hazardous occupation. Injuries, including those that are fatal, are a major occupational risk that all miners have to face. OBJECTIVE: Despite the fact that all workers are aware of the risks, efforts must be made to increase their safety through the implementation of preventive measures. METHODS: This retrospective study includes injury data from all nine Serbian coal mines over a 16-year period, from 2000 to 2016. All injury data were collected from employee safety and health records. RESULTS: In the analyzed period, a total of 9,273 occupational injuries were recorded at Resavica. The highest number of occupational injuries (over 600) were recorded in 2008 (669), 2004 (651), and 2005 (603). The data shows that almost one fifth of the total number of occupational injuries, or 20.74%, occurred during the said three years. On average, 493.06 minor, 51.12 severe, and 1.29 fatal injuries occurred each year. Every day there were 1.29 minor occupational injuries and every seven days there was one severe injury. CONCLUSIONS: Despite indications that there is a connection between some of the variables and the number of injuries, the general conclusion is that injuries are accidental and unpredictable. The high percentages of injuries are due to the organization of work and the age or qualification structure of the staff and, of course, are the consequence of likelihood –the greater the number of workers, the greater the likelihood of injury. However, the present study showed that some measures can be taken to increase occupational safety and reduce the number of injuries.

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The Effect of Sales Concentration to Major Customers on Earning Management and Risk

korean management review ◽

10.17287/kmr.2021.50.3.745 ◽

2021 ◽

Vol 50 (3) ◽

pp. 745-776

Author(s):

Jae-Hyeong Joo ◽

A-Reum Jung ◽

Do-Jin Jung ◽

Sung Whan Park

Keyword(s):

Earning Management

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Share Repurchases: A Literature Review

Asian Journal of Finance & Accounting ◽

10.5296/ajfa.v8i2.9759 ◽

2016 ◽

Vol 8 (2) ◽

pp. 1

Author(s):

Sarthak Kumar Jena ◽

Chandra Sekhar Mishra ◽

Prabina Rajib

Keyword(s):

Literature Review ◽

Corporate Finance ◽

Regulatory Framework ◽

Earning Management ◽

Share Repurchases ◽

Share Repurchase ◽

Dividend Payment ◽

Significant Growth ◽

Alternative Method ◽

The Usa

<p>Share repurchases evolved as an alternative method of payout and a corporate finance tool in 1950 in the USA. From 1980 to 2000 it has achieved a significant growth as compared to dividend payment by companies. Then, share repurchase is gradually spread to other countries like UK, Canada, etc. Pertinent to its growing importance, over the years an enormous literature has emerged that deals with many facets of share repurchase. This article classifies and organizes literature in relations to the established hypotheses, determinants affecting share repurchase decisions, the effect of share repurchase on liquidity and earning management around share repurchase. In additions to the above, this article also analyses the regulatory framework of Indian buyback starting from 1998. It gives a brief view of sections of old Companies Act (1956) and new Companies Act (2013) dealing with buyback. This article also provides a snapshot of SEBI buyback regulations, 1998 and also accommodates all the amendments.</p>

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A study on relationship between tail risk on earning management in Iranian banking industry

Management Science Letters ◽

10.5267/j.msl.2012.11.025 ◽

2013 ◽

Vol 3 (2) ◽

pp. 705-714 ◽

Cited By ~ 1

Author(s):

Mohammad Khodaei Valahzaghard ◽

Aazam Samadi

Keyword(s):

Banking Industry ◽

Earning Management ◽

Tail Risk

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