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All Journal ATESTASI : Jurnal Ilmiah Akuntansi Journal of Business Management and Economic Development
Rahmatia Rahmatia
Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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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.
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.
Analysis of the Public Service System at the Anduonohu Lurah Office, Kendari City Ayuningtiyas Putri Mumpuni; Adria Yansah Umar; Asraf Asraf; Rahmatia Rahmatia
Journal of Business Management and Economic Development Том 1 № 03 (2023): September 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.188

Abstract

This article is the result of research and discussion which aims to identify and analyze the Public Service System at the Anduonohu Lurah Office, Kendari City. Located in Poasia District, Anduonohu Village, Kendari City, Southeast Sulawesi, this research used a qualitative method based on field studies to find sources and information directly. Semi-structured interviews were conducted with 5 informants representing several characteristics such as gender and age differences. The results of this study indicate that the Public Service System at the Anduonohu Village Office, Kendari City, is practically good. However, the results of this study also illustrate that there is still a need for development and improvement, especially in terms of implementing time in completing services and the friendliness of employees to the public as service users in the future. This research is important for academics to serve as a reference and as a theoretical framework for conducting evaluations in improving public service systems. For local governments, this research can also be used as a reflection for improvement in terms of the quality of the public service system.
Co-Authors Adria Yansah Umar Asraf Asraf Ayuningtiyas Putri Mumpuni Kalsum, Ummy La Ode Hamida Muh. Nur Muhammad Nur Rince Tambunan