5 research outputs found
Hadis nabi menurut perspektif Muhammad Al-Gazali dan Yusuf Al-Qarawi: Diskursus tentang otoritas autentitas dan aplikasinya
No full textBuku ini membahas tentang hadis dan kehujjahaannya, pemikiran hadis muhammad al-gazali, profil syaikh yusuf al-arawi, pemikiran syaikh yusuf al-arawi.x, 230 hlm, 14cm x 21c
Auditor quality and earnings management: Singaporean evidence
No full textPurposeThe purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb excessive opportunistic behavior amongst corporate management. Auditor quality is the main focus of this study analysis as this factor is considered to be a key determinant of earnings management.Design/methodology/approachThe cross‐sectional modified Jones model is used to measure discretionary accruals (the proxy for earnings management). Following prior studies (Pearson and Trompeter, Craswell et al., Hogan and Jeter, DeFond et al., Ferguson and Stokes), the author uses audit firm industry specialization to proxy auditor quality.FindingsThe paper presents evidence of a negative association between auditor quality and the earnings management indicator. This finding infers that the magnitude of earnings management amongst firms engaging the services of a specialist is significantly lower than firms purchasing audit services from a non‐specialist auditor. In addition, this study also reveals that the magnitude of earnings management is significantly lower amongst companies engaging a Big 4 specialist audit firm relative to companies using the audit services of a Non‐Big 4 specialist.Originality/valueInsights drawn from this study may be of assistance to policy makers as they consider the costs and benefits associated with varying levels of audit market concentration. The findings provide stronger support for allowing the audit market to operate in a basic laissez‐faire manner without any overbearing interference by policy makers. Given industry specialization is likely to play an increasingly important role in audit value in the future, policy makers and reformists play an important role in encouraging firms to use the services of, especially, Big 4 specialist auditors.</jats:sec
Auditor quality and earnings management: Singaporean evidence
No full textPurpose – The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb excessive opportunistic behavior amongst corporate management. Auditor quality is the main focus of this study analysis as this factor is considered to be a key determinant of earnings management. Design/methodology/approach – The cross-sectional modified Jones model is used to measure discretionary accruals (the proxy for earnings management). Following prior studies (Pearson and Trompeter, Craswell et al., Hogan and Jeter, DeFond et al., Ferguson and Stokes), the author uses audit firm industry specialization to proxy auditor quality. Findings – The paper presents evidence of a negative association between auditor quality and the earnings management indicator. This finding infers that the magnitude of earnings management amongst firms engaging the services of a specialist is significantly lower than firms purchasing audit services from a non-specialist auditor. In addition, this study also reveals that the magnitude of earnings management is significantly lower amongst companies engaging a Big 4 specialist audit firm relative to companies using the audit services of a Non-Big 4 specialist. Originality/value – Insights drawn from this study may be of assistance to policy makers as they consider the costs and benefits associated with varying levels of audit market concentration. The findings provide stronger support for allowing the audit market to operate in a basic laissez-faire manner without any overbearing interference by policy makers. Given industry specialization is likely to play an increasingly important role in audit value in the future, policy makers and reformists play an important role in encouraging firms to use the services of, especially, Big 4 specialist auditors.Auditors, Corporate governance, Earnings, Singapore
NILAI-NILAI PENDIDIKAN AKHLAK DALAM KITAB AL-ARBA’IN AL-NAWAWIYAH KARYA IMAM NAWAWI
No full textThis study discusses the values of moral education in the book al-Arba'in al-Nawawiyah by Imam Nawawi. This research was conducted with the objectives: (1) to determine the values of moral education contained in the Kitab al-Arba'in al-Nawawiyah, (2) to determine the concept of implementing the values of moral education in the Kitab al-Arba'in al-Nawawiyah. Nawawiyah. This library research research is carried out by collecting data or materials related to the theme of the discussion and the problem, which is taken from library sources, then analyzed by the method of content analysis, this analysis examines the values of moral education from the contents of the book al-Arba'in al-Nawawiyah. To support this research, the author uses the main data source, namely, the book of hadith al-Arba'in al-Nawawiyah by Imam Nawawi. Data were analyzed using content analysis. The results of the study show that the book al-Arba'in al-Nawawiyah contains the values of moral education, broadly divided into two parts, namely: morals to Allah Swt and morals to creatures. First, Morals towards Allah include: monotheism, piety, prayer, shame, and trustworthiness, second, Morals towards creatures include: morality towards fellow humans (saying good, being generous, holding back anger, maintaining honor, advice, brotherhood, helper, forgiving), morals towards oneself (maintaining cleanliness and beauty and asceticism), morals towards neighbors and guests, morals towards animals. Some of these educational values can be implemented in schools and in everyday life by using several methods including the mau'izah (advice) method, the uswatuh hasanah (exemplary) method, the ta'wid method (habituation) and the targhib and tarhib methods
Serial Evaluasi Pilkada Serentak di Indonesia (Bawaslu Provinsi Sulawesi Selatan)
No full textPara pembaca yang budiman, buku yang berada di tangan anda ini merupakan ikhtiar dari Badan Pengawas Pemilihan Umum (Bawaslu) untuk menghadirkan catatan, pengalaman, data hasil pengawasan, penindakan pelanggaran serta proses penyelesaian sengketa dalam perjalanan Pemilihan Kepala Daerah Serentak sejak tahun 2015-2020. Rangkaian naskah ini merupakan serial Evaluasi Penyelenggaraan Pemilihan Kepala Daerah Serentak yang ditulis oleh jajaran Bawaslu Provinsi dan Bawaslu Kabupaten/Kota seluruh Indonesia, termasuk proses pengawasan dalam masa pandemi Covid19. Sebagai sebuah seri penerbitan, terdapat sebanyak 34 buku yang mewakili pengalaman setiap wilayah Provinsi dan Kabupaten/Kota di dalam penyelenggaraan Pemilihan Kepala Daerah Serentak di Indonesia. Penerbitan buku ini melengkapi upaya evaluasi penyelenggaraan Pemilihan Umum Serentak Nasional tahun 2019 dalam 7 buku serial sebelumnya
