1,720,960 research outputs found
THE INFLUENCE OF FIRM SIZE AND MANAGERIAL ABILITY ON EARNINGS MANAGEMENT WITH GCG MECHANISM AS MODERATING VARIABLE (A study on Food and Beverage Companies of Manufacturing Industry Listed in Indonesian Stock Exchange During period of 2010-2015)
Full text linkThis study aimed to investigate the influence of firm size and managerial ability on the earnings management as well as to examine whether the Corporate Governance mechanism moderate the influence of firm size and managerial ability on the earnings management. The variables examined in this study are earnings management measured by discretionary accrual of modified Jones model, firm size, managerial ability, BOC Independent and audit committee. An empirical study was carried out in this study. The instrument used was secondary data from Indonesian Stock Exchange website. Purposive sampling was employed to choose the samples. Samples are food and beverage companies listed in Indonesian stock exchange from 2010 to 2015 that meet specified criteria and it produce 15 companies.
This study found that firm size and managerial ability has negative significant influence on the earnings management. The result also indicates that BOC independent as moderating variable does not have significant impact on the influence of firm size and managerial ability on the earnings management. While the audit committee as moderating variable only affecting the relationship of managerial ability and earnings management and does not significantly affect the relationship of firm size and earnings management.
Keywords: Earnings Management, Firm Size, Managerial Ability, BOC Independent, Audit Committe
FAKTOR-FAKTOR YANG MEMPENGARUHI LEMBAGA PEMBERDAYAAN MASYARAKAT KECAMATAN TAMALANREA DALAM PERENCANAAN PEMBANGUNAN DAERAH DI KOTA MAKASSAR
Full text linkThis study aims to determine the influencing factors in optimizing the performance of Community Empowerment Institutions in Tamalanrea District, Makassar City. The type of research used is descriptive quantitative research. The basis of this research is a survey method. The population is all the components that are the object of research, therefore the objects of research are the LPM Management in Tamalanrea District, the sub-district government and the community in Tamalanrea District. The author uses a purposive sampling technique. To obtain information in accordance with the problems under study will be used: Primary data and secondary data. The data collection techniques that will be used in this study are questionnaires, observations, literature studies and documentation.
The data collected through observation, documentation and literature study in this study were used as secondary data, while the data obtained from the questionnaires were analyzed quantitatively using the SPSS program. Based on the research results, it was found that the factors that influence the performance of Community Empowerment Institution management are the professionalism of Community Empowerment Institution management, accuracy of data and information, facilities and infrastructure, coordination and motivation
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berpengaruh dalam optimalisasi kinerja Lembaga Pemberdayaan Masyarakat di Kecamatan Tamalanrea Kota Makassar. Tipe penelitian yang digunakan adalah tipe penelitian kuantitatif deskriptif, Dasar penelitian ini adalah metode survey. Populasi adalah keseluruhan komponen yang menjadi objek penelitian, oleh karena itu yang menjadi objek penelitian adalah Pengurus LPM di Kecamatan Tamalanrea, pemerintahan kelurahan dan masyarakat di Kecamatan Tamalanrea. Penulis menggunakan teknik penarikan sampel secara purposive. Untuk memperoleh informasi yang sesuai dengan permasalahan yang diteliti akan digunakan : Data Primer dan Data sekunder. Adapun teknik pengumpulan data yang akan digunakan dalam penelitian ini adalah Kuisioner, Observasi, Study kepustakaan dan Dokumentasi.
Data yang telah dikumpulkan melalui observasi, dokumentasi dan studi pustaka dalam penelitian ini dijadikan sebagai data sekunder, sedangkan data yang diperoleh dari kuisioner dianalisis secara kuantitatif dengan menggunakan program SPSS. Berdasarkan hasil Penelitian, didapatkan Faktor–faktor yang memengaruhi kinerja pengurus Lembaga Pemberdayaan Masyarakat adalah profesionalisme pengurus Lembaga Pemberdayaan Masyarakat, akurasi data dan informasi, sarana dan prasarana, koordinasi dan motivas
Pengaruh Kepemimpinan dalam Peningkatan Motivasi Kerja PNS di Kantor Kecamatan
Full text linkAbstract
This study aims to determine the influence of sub-district leadership on increasing the work motivation of civil servants in Bontomatene District, Selayar Regency. This research was conducted in the area of the Bontomatene District Office, Selayar Regency. In this study the authors used a survey research basis. While the type of research used was to obtain research data, the population used by the author was all employees of the Bontomatene District office, Selayar Regency, while the informants were the Bontomatene Sub-District Head and the Bontomatene Sub-District Secretary. The sampling technique in this study is the purposive sample method. To collect the required data the author collects data through: Library research, field research, interviews, questionnaires and online data tracking. The collected data will be analyzed using a qualitative approach. The results of the research show that the leadership of the sub-district head which influences employee motivation seen from planning is quite good. This can be seen with an average score of 2.2 which shows that the planning carried out by the Bontomatene Sub-District Head is in the moderate category. All employees have been involved in planning the sub-district work program, but the resulting score is still in the moderate category. Therefore, employee involvement still needs to be improved. In addition to planning indicators, researchers also use indicators of effective communication. The communication carried out by the Bontomatene sub-district head to his subordinates still needs to be improved
Kepemimpinan Kepala Cabang Dinas dalam Peningkatan Kinerja Pegawai pada Dinas Pendidikan Kabupaten Pangkep
Full text linkThis research aims to evaluate the leadership role of the Head of Service in increasing employee performance motivation at the Pangkep Regency Education Office and analyze the factors that influence this leadership. The approach used is descriptive qualitative, with data collection techniques through observation, in-depth interviews and literature study. The research results show that the leadership of the Head of Service at the Pangkep Regency Education Service is reflected in the level of employee involvement in program planning, a moderate level of communication, consistent giving of rewards, low levels of punishment, and moderate supervision of employee activities. Factors that influence the leadership of the Head of Service include the level of education, experience, authority, and aspects of heredity. However, the majority of respondents considered that hereditary factors did not have a significant influence on the leadership of the Head of the Pangkep Regency Education Service
PENGARUH LINGKUNGAN KERJA FISIK DAN NON FISIK TERHADAP KINERJA KARYAWAN DI PT. PRIMA TRANSPORTASI SELAMA PANDEMI COVID-19
No full textThe purpose of this study is to find out how much influence the physical work environment has on employee performance, to find out how much influence the non-physical work environment has on employee performance and to find out how much influence the physical work environment and non-physical work environment has on employee performance at PT. Prima Transportation Baubau
The method in this research is using quantitative descriptive method, this research was conducted at PT. Prima Transportation Baubau, this research was conducted in June-July 2022.
The results obtained explain that based on descriptive analysis shows that the majority of respondents agree that the physical work environment and non-physical work environment in the Company is good enough so that employee performance increases. The results of multiple linear regression analysis show that partially the physical work environment has a significant influence on employee performance and the non-physical work environment has a positive but less significant effect on employee performance. Simultaneous test results show that the physical work environment and non-physical work environment have a significant influence on employee performance
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Characteristics of Tenders As A Pre-Contract Stage for the Procurement of Goods and Services
Full text linkTendering in procuring goods and services is a crucial early stage in forming a fair procurement contract. This study aims to analyse the characteristics of tenders as a pre-contract stage of public procurement of goods and services. This research uses a qualitative research method with a descriptive approach. A literature study carried out the data collection technique in this research. The data that has been collected is then analysed in three stages, namely data reduction, data presentation, and conclusion drawing. The results showed that the characteristics of tenders as a pre-contract stage of government procurement of goods and services include competitive, fair, transparent, efficient, and effective. These tender characteristics are essential to consider in procuring government goods and services to produce quality goods and services providers who can carry out work correctly and on tim
Relasi Eksekutif dalam Penyelenggaraan Otonomi Daerah di Takalar
Full text linkThis study aims to determine the relationship between the executive and the legislature in relation to the role of the Takalar Regency DPRD in the 2019-2024 period, and to find out the functions carried out by the Takalar Regency DPRD in the 2019-2024 period within the framework of regional autonomy. The type of research used is qualitative with a phenomenological approach. The results of the research show that the relationship between the executive and the legislature in relation to the role of the Takalar Regency DPRD in the 2019-2024 period is as stipulated in laws and regulations, especially in Law Number 23 of 2014 concerning Regional Government. In this connection there is actually nothing special or prominent in carrying out their respective government functions. Both the DPRD and the Takalar Regency government have their respective duties, authorities and obligations in accordance with statutory regulations. There are also no special or specific roles and functions carried out by the DPRD of Takalar Regency for the 2019-2014 period within the framework of regional autonomy, everything goes according to the existing mechanisms as specified in laws and regulations, especially Law Number 23 of 2014 concerning Regional Government. The roles and functions of the DPRD as specified in statutory regulations, namely the supervisory function, the legislative function and the budget function, in addition, the DPRD as the people's representative functions to carry out the functions of the people's representatives, one of which is conveying the aspirations of the people in terms of welfare
Gaya Kepemimpinan Bupati terhadap Kinerja Aparat Birokrasi di Kabupaten Pangkep
Full text linkThis study aims to find out theoretically and empirically about the leadership style of the district head in relation to the performance of the bureaucratic apparatus, in the context of carrying out government, development and social tasks in Pangkep Regency. The results of the study show that the leadership of the Pangkep Regent in improving the performance of his bureaucratic apparatus can be assessed as good. This is based on information and answers from respondents on the leadership style shown by the Pangkep Regent, where aspects of the leadership style assessment include his capacity and capability in running a democratic government system, as well as the personality of the Pangkep Regent himsel
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