Does Profitability, Firm Size, and Investment Opportunity Set Affect Earnings Quality?

This paper examines the relative importance of firm size, investment opportunity set, and probability in predicting earnings quality. This study's research method involves using quantitative data. The purpose of this study is to analyze companies in Indonesia that publish financial reports and disseminate them on the Indonesia Stock Exchange. The study population is the financial statements of manufacturing companies in the consumer goods industry sector that are listed on the IDX as many as 50 companies with purposive sampling technique so that it becomes 38 company financial reports with two years of data so that the total sample to 76 financial statement data. The data collected from the Indonesian stock exchange were analyzed by multiple regression using ordinary least squares with the Eviews software (V.11). The results of the study show that profitability, size, and investment opportunity are positively correlated with higher-quality earnings. Consequently, the company's profitability has a positive and significant effect on its financial performance, meaning that the more profitable a company, the stronger its earnings. Company size is positively affected by the earnings quality of a company, meaning that larger companies reward higher quality earnings. The investment opportunity set has a positive and significant effect on earnings quality, which means that earnings quality increases because more investors are interested in investing.

Family Business Control, Strategy Selection and Strategic Performance Measurement Usage

Firms that are managed by family businesses have developed and have an impact on the growth of a country's economy. The family business has been a concern in much of the research literature. The development of family businesses also has an interesting phenomenon related to business governance systems, especially in management control systems. Therefore, this study aims to examine the effect of the owner's role in the management of the family business, and the strategy selection on to use of strategic performance measurement on the family business. The research was conducted using quantitative methods primary data through a survey of micro, small and medium entrepreneurs in the city of Palembang. A total of 150 questionnaires were distributed to entrepreneurs. The number of questionnaires used in this study was 107 (71%). ANOVA analysis was used to test the hypothesis. The results showed that the role of the owner in controlling the family business and the strategy selection affected the strategic performance measurement.

Auditor’s Professional Skepticism: An Empirical Study At Public Accounting Firm in Central Java Province

This study examines and analyzes the effect of experience, expertise, audit situation, ethics, and legal certainty on auditors' professional skepticism. The sample of this research is auditors who work at a public accounting firm in Central Java Province. Samples were taken using the non-probability sampling method, using the purposive sampling technique with 104 auditors as respondents. The analysis method used is PLS analysis. The research results show that experience and ethics affect the professional skepticism of auditors, while expertise, audit situation, and legal certainty do not affect the professional skepticism of auditors. The results of this study are expected to maintain the professional skepticism of auditors in evaluating critical audit evidence.

Board Independence, Nomination and Remuneration Committee, and Compensation in Indonesia

This article aims to examine the relationship between independent commissioners and nomination and remuneration committee (KNR) and their interaction with directors’ compensation using companies listed on the Indonesia Stock Exchange (BEI) and ordinary least square regression analysis technique. This study found that independent commissioners negatively associated with directors' compensation which showed that companies with a higher ratio of independent commissioners provide less directors' compensation due to optimal supervision of management’s opportunistic behavior. In contrast, KNR is positively associated with directors' compensation which means that companies with KNR provide greater compensation because, according to the "optimal contracting approach", the board is assumed to design compensation schemes to provide managers with efficient incentives to maximize shareholder value. Meanwhile, the interaction between the two variables is not associated with directors' compensation because of the negating effect which shows that companies with independent commissioners and KNR do not have a tendency for directors' compensation.

Good Government Governance in The Internal Control System and Audit Opinion

This study wants to describe the impact of the implementation of the internal control system in the Governance of local governance to the audit opinion CPCs local governments achieved with the application of the principles of good government governance as a moderator variable. This study is a descriptive quantitative study that seeks to describe an application of an internal control system to BPK's audit opinion by applying the principles of good government governance as a moderating variable. Respondents in this study were OPD-OPDs in the Banten Province government, Pandeglang Regency Government, and Serang City Government. The data used in the analysis of this research is data that comes from a questionnaire which is then filled in by the respondent. SEM PLS is used as a tool to analyze the data in this study. The results of this study indicate that the implementation of a good internal control system can have a positive and significant impact on the audit opinion of BPK RI. The moderator variable in the application of the principles of good governance is also able to act as a moderating variable, namely being able to increase a positive and significant impact on the Audit Opinion Raihan BPK.

Causality of Fraud Detection

The purpose of this study is to examine the effect of experience, independence, implementation ethic and workload to fraud detection. Collecting data in this study using a questionnaire instrument with a sample of 52 auditors KAP in Makassar city using the saturated sampling technique. The analytical method used is the Partial Least Square (PLS) approach. The results of this study indicate that experience and implementation ethic had a positive and significant effect on fraud detection. While independence and workload had a positive but not significant influence on fraud detection.

Factors That Can Be Predictors of Carbon Emissions Disclosure

This research is to analyze the role of ISO 14001, performance environment index PROPER, environmental committee, and foreign diversity to carbon emissions disclosure in the plantation company that registered at the Indonesian stock exchange of 2013 to 2019. The data used was 77 companies. The testing of hypotheses uses multiple linear regression with a minimal significance of 5%. this research proves that there is four a variable that has a significant result on the disclosure of the carbon emission in plantation company that is ISO 14001, performance environment index PROPER, environmental committee and Foreign diversity. Three variables have no effect on the disclosure of carbon emissions that is age company, leverage, and return of equity. This research can be used stakeholder to see the company’s responsibilities through their environment to ensure there is no risk in the company’s future performance before reaching their investment decision.

The Financial Position of Youth Employee: Pinning-up of Financial Capability and Income

The aim of the study on the financial behavior of youth employees is to review the impact of financial capability, income on financial behavior in evaluating the financial position. The main target of this study is mediating the evaluation of financial behavior in the effort of increasing the financial position of youth employees. A research method conducts with a survey of 100 youth employees in Indonesia, particularly in Central Jakarta, that has more youth employees. Data from youth employees obtain through questionnaires and data is processed by SmartPLS; remember that analysis technique is using the path analysis model. Research results found that financial capability and income have a truly significant impact on financial behavior; likewise, it is directly to financial position. However, it known that financial behavior cannot directly influence to financial position. Research novelty explains that financial behavior cannot be mediation between financial capability and income to financial position. This finding is useful for youth employees in understanding the financial position and for the government in comprehending the financial behavior of youth employees. So, it expects to be able to give the policy of financial management for youth employees.

Factors Affecting Firm Performance in manufacturing companies in Indonesia Stock Exchange

The aim in this reseach is to find empirical evidence to finding the influence between leverage, liquidity, growth, and firm size towards firm performance. The reseach method used was purposive sampling with a total sample of 44 firms listed on the Indonesian Stock Exchange (IDX). The subject of this reseach is all manufacture companies that are listed in Bursa Efek Indonesia for the period of 2017 until 2019. The type of data used is secondary data. Application that is used in this reseach is Eviews 11. This reseach shown that there are no significant influence between liquidity and firm age towards firm performance, there are positive significant influence between growth and firm size towards firm performance, and there is negative significant influence between leverage towards firm performance. The implication of this research is the need for high quality management that will encourage the firm to improve its performance in order to be able to determine the right strategies to be able to compete and then to maintain its sustainability.

Strategic Information Moderated By Effectiveness Management Accounting Information Systems: Business Strategy Approach

The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's strategic policies in the future, however, the current condition of many companies has not been able to produce quality accounting information which has an impact on the production of inappropriate financial policies. This study aims to determine how much the business strategy affects the effectiveness of the use of accounting software and how much the effectiveness of accounting software affects the quality of accounting information. The population in this study were 472 managers of state-owned companies and a total sample of 312 managers of BUMN which were determined by simple random sampling technique. Testing data using covariance-based structural equation modeling (SEM) with Lisrell software. The results of this study prove that State-Owned Enterprises in Indonesia effective application software affects quality accounting information, as well as the company's business strategy affects the effectiveness of accounting software.