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All Journal ATESTASI : Jurnal Ilmiah Akuntansi Indonesian Journal of Business, Accounting and Management
La Ode Hamida
Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
Economics, Econometrics & Finance

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Determinants of Earnings Management in Food and Beverage Sector Companies in Indonesian Ummy Kalsum; Muhammad Nur; Rince Tambunan; La Ode Hamida; Rahmatia Rahmatia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This research aims to provide evidence that leverage, managerial ownership, board of directors, and firm size affect earnings management. The type of research used in this research is quantitative research with a descriptive approach. The population in this study is all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, which are 18 companies and disclose annual reports for 2017-2021. The data collection technique used in this study is more precisely using the purposive sampling technique so that the researcher will take 45 samples from the population. This study found that leverage, managerial ownership, and firm size positively and significantly affect earnings management. In contrast, the board of directors has a negative and insignificant effect on earnings management.
The Effect of Discipline and Motivation on Work Ethics Employee at the Office of the Election Supervisory Board (Bawaslu) of Southeast Sulawesi Province La Ode Hamida; Arfin Bagea; Asraf Yunus
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 6 No 01 (2023): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 06 No. 01
Publisher : BPJP - STEI

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Abstract

This research aims to investigate the impact of discipline and motivation on employees' work ethic at the General Election Supervisory Board (Bawaslu) office in Southeast Sulawesi Province. The research objective is to enhance employees' work ethics through discipline and motivation at the Bawaslu office in Southeast Sulawesi. The study population comprises all office workers at the General Elections Supervisory Agency in Southeast Sulawesi Province. The sample size was determined to be 65 employees using the probability sampling formula. The research methodology used quantitative descriptive and multiple linear regression analysis to analyze the data. The findings reveal that both work discipline and motivation significantly and positively affect the work ethic of office employees at the General Election Supervisory Agency (Bawaslu) in Southeast Sulawesi Province, both partially and simultaneously.
Determinants of Earnings Management in Food and Beverage Sector Companies in Indonesian Ummy Kalsum; Muhammad Nur; Rince Tambunan; La Ode Hamida; Rahmatia Rahmatia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.185

Abstract

This research aims to provide evidence that leverage, managerial ownership, board of directors, and firm size affect earnings management. The type of research used in this research is quantitative research with a descriptive approach. The population in this study is all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, which are 18 companies and disclose annual reports for 2017-2021. The data collection technique used in this study is more precisely using the purposive sampling technique so that the researcher will take 45 samples from the population. This study found that leverage, managerial ownership, and firm size positively and significantly affect earnings management. In contrast, the board of directors has a negative and insignificant effect on earnings management.
Co-Authors Arfin Bagea Asraf Asraf Kalsum, Ummy Muh. Nur Muhammad Nur Rahmatia Rahmatia Rince Tambunan