JAWI : Journal of Ahkam Wa Iqtishad
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The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices
No full textThe objective of this study was to empirically determine whether there is a correlation between the proportion of the board of commissioners, audit committee, information asymmetry, and company size with earnings management in the consumer goods manufacturing companies sector listed on the Indonesia Stock Exchange during the years 2010-2012. The study aims to clarify any potential links between the identified variables. Data was extracted from the financial statements of each sample company, which were publicly available on the websites www.idx.co.id and ICMD. The study employed purposive sampling, gathering data from 15 companies over a period of three years, resulting in a total of 45 observations. The independent variables include the proportion of the board of commissioners, audit committee, information asymmetry, and company size, while earnings management serves as the dependent variable. The findings from our study utilizing panel data and regression models demonstrate that neither the proportion of the board of commissioners, audit committee, information asymmetry, nor company size have any impact on earnings management either partially or concurrently
Pengaruh Kompensasi dan Lingkungan Kerja Terhadap Kinerja Karyawan pada PT. Enseval Putera Megatrading cabang Pekanbaru menurut Perspektif Ekonomi Syariah
No full textThis research is motivated by the ups and downs in the quality of employee performance at PT Enseval Putera Megatrading Pekanbaru Branch from 2020 to 2022. Based on the formulation of the problems that have been made, this study aims to determine the effect of compensation and work environment on employee performance at PT Enseval Putera Megatrading Pekanbaru Branch This research is a type of quantitative research. The sample used in this study were employees of PT Enseval Putera Megatrading Pekanbaru Branch as many as approximately 52 people. Sampling technique by means of Simple Random Sampling. With data collection through observation, interviews, questionnaires and literature studies. The analysis technique in this study uses Multiple Linear Regression Analysis. This study uses multiple linear regression with the help of the SPSS Ver program. 21.00. The results of this study, compensation has a positive effect on employee performance. This is evident from the results of the t test which obtained t count X1 greater than t table, namely the value of t count (7.467) greater than t table (2.010) accepted at a significance level of 5%. The work environment has a positive effect on employee performance. This is evident from the results of the t test which obtained the t count X2 greater than the t table, namely the t value (7.484) greater than the t table (2.010), accepted at the 5% significance level. Compensation and work environment together have a positive effect on employee performance. This is evident from the results of the F test which shows the results of the F count of (415.672) greater than the F table of (3.19) accepted at the 5% significance level. Islamic economic review of the effect of compensation and work environment on employee performance at PT Enseval Putera Megatrading Pekanbaru branch can be categorized as sharia based on ijarah contract