Effects of Audit Quality, Culture Value, and Firm' Size on Earnings Reporting Quality

Penelitian ini menguji hubungan antara kualitas audit, nilai budaya, ukuran Perusahaan dan kualitas laba yang dilaporkan, dengan menggunakan 328 Perusahaan transportasi sebagai sampel untuk periode 2004-2009 pada tujuh negara di Asia. Penelitian ini gagal menunjukkan bahwa auditor dalam grup “The Big 4” berfungsi sebagai penghambat praktik manajemen laba. Akan tetapi, bukti empiris menunjukkan bahwa Perusahaan-Perusahaan di negara-negara yang memiliki skor budaya “penghindaran ketidakpastian” yang tinggi cenderung memiliki tingkat manajemen laba yang rendah dan oleh karena itu laba yang dilaporkan memiliki kualitas yang tinggi. Hasil penelitian ini juga sangat mendukung hipotesis biaya politis yang berpendapat bahwa Perusahaan-Perusahaan yang lebih besar lebih menjadi perhatian publik dan aksi politik yang ada di dalamnya menunjukkan perilaku manajemen laba yang tidak begitu agresif

Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies

This study empirically examines the relation between two dimensions of auditor quality: auditor independence and auditor specialization, and the level of discretionary accruals, a proxy for earnings management. This study focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanism to curb excessive opportunistic behaviour amongst corporate management. Auditor independence and auditor specialization are the epicentre of this analysis as these two factors are considered to be key determinants of earnings management. As earnings management, auditor independence and auditor specialization are unobservable, I use absolute discretionary accruals, the ratio of non-audit to total fees and auditor industry market share as respective proxies. Using 2004 data hand collected from 325 Australian publicly listed firms I find no sig-nificant association between the non-audit/total fee ratio and the magnitude of earnings man-agement. Thus, this result suggests the provision of non-audit services by the incumbent auditor does not compromise independence and, therefore, the auditor's ability to constrain earnings management. This study also fail to find a firm engaging an audit firm with industry specializa-tion skills has significantly lower levels of absolute discretionary accruals than a firm using the services of a non-specialist. The main findings of this study are robust to various sensitivity checks. Findings have implications for various stakeholders. For instance, there is currently ap-pears to be a preoccupation amongst corporate governance reformists and policy makers inter-nationally to curb the provision of non-audit services by the incumbent auditor to aid in such matters as the reduction in earnings management. These findings suggest this preoccupation may be misplaced and that constraining the ability of firms purchase non-audit services from the in-cumbent auditor could provide only limited benefits whilst increasing costs. In addition, policy makers and reformists need to consider more clearly the costs and benefits of any moves to limit industry concentrations within the audit market

Pemberdayaan Kearifan Lokal Memacu Kesetaraan Komunitas Adat Terpencil

Manusia yang masih hidup dan yang telah mati di planet bumi merupakan satu kesatuan energi penentu equilibrium dan carrying capacity planet ini mempertahankan eksistensinya beradaptasi dalam rotasi kosmos. Komunitas manusia yang menempati berbagai wilayah kulit bumi, seirama kemudahan dan tantangan yang dihadapinya mewujudkan pandangan mendasar “world view” sebagai acuan nilai dan norma serta keorganisasian dalam pranata warganya memenuhi kebutuhan hidup di lini zona masingmasing.Takaran inilah esensi kearifan lokal. Lintasan sejarah memperlihatkan mereka telah mampumenjabarkan rumus kehidupan mulai dari tiada, melayani kelahiran, menggeluti keseharian, ritus-seremoni kematian serta visionis persiapan memasuki kehidupan abadi. Secara fenomenal komunitas yang mengalami percepatan pemahaman mengakses lingkungan untuk Perubahan sebagian menggapai kemajuan peradaban spektakuler. Ketika mereka berpeluang memimpin, di samping ada yang mengabaikan manusia padakomunitas adat terpencil ada juga diantaranya yang mencoba menanam jasa membuat program pemacu Perubahan sesuai alur pikir cerdas berkebudayaan kompleks. Disayangkan upaya tadi banyak gagal. Kini di sadari itu akibat pembangunan yang ditawarkan tidak dimulai dari jejaring akar budaya KAT itu sendiri yaitu kearifan lokal. Memberdayakan KAT bagian dari ekuilibrium alam dan sosial. Mottonya “Senang menggagas sendiri meminggirkan keakraban. Berpikir kreatif sambil meniti pemahaman orang lain mewujudkan monumental tempat bersama menatap ketinggian.” Bagaimana implementasinya ke depan, dapat terjembatani lewat tulisan ini

Related Party Transactions and Earnings Management

This study examines the association between related party transactions and earnings man-agement, based on a sample of 50 Indonesian publicly listed companies for the periods ending 2004 and 2005. The hypothesis developed in this study draw on past literature and the tenets of agency theory which suggest that the existence of related party transactions represent potential conflict of interest which may results in earnings management and appropriation by controlling shareholder to minority shareholders. The empirical findings of the study suggest that there is no statistically significant evidence of the association between related party transactions and earnings manage-ment attributes. Additional sensitivity analysis conducted with alternative measures of earnings management and related party transactions confirm the initial regression results. The results of this study suggest that the mere presence of related party transactions in Indonesian companies does not necessarily indicate that management engage in greater earnings management. This study pro-vides a valuable starting point for similar research in other developing countries

Perbedaan Hasil Belajar Siswa Kelas XI SMA Negeri 9 Palu Yang Mengikuti Model Pembelajaran Berbasis Masalah Dan Model Inkuiri Untuk Gaya Belajar Yang Berbeda

This research aimed to describe difference of students' learning outcome between students that enrolled problem-based learning and inqury learning model for two conditions of learning styles. The research was conducted at SMA Negeri 9 Palu used quasy-experiment method with 2 ´ 2 factorial. The two learning models were as two factors and learning styles were two factors, i.e field independent and field dependent. The research instruments were learning styles test and mathematics conceptual understanding test. Sample of the research was 42 students at Class XI-IPA of SMA Negeri 9 Palu and it was determined by random sampling. Research data analysis used two-path analysis. Results of the data analysis showed that (for α = 0,05): (1) there was a significant difference of mathematics learning outcome of students who enrolled problem-based learning model and students who enrolled inquiry model; (2) there was a significant difference of mathematics learning outcome between students with independent and dependent of learning style; (3) there was an interaction between the learning models and the learning styles and their effect to the mathematics learning outcome; and (4) The students' learning outcome for the problem-based learning was better than the students' learning outcome for the inquiry learning model, for the two learning styles

Performance Analysis Based on Balanced Scorecard Department Capital and Project Management PT. Vale Indonesia Tbk in 2015

Performance appraisal plays an important role in the business world, because with the performance appraisal can be known the effectiveness of the determination of a strategy and its application within a certain period. Performance appraisal can detect weaknesses or deficiencies that still exist within the company, for further improvement in the future. This research was conducted at PT. Vale Indonesia Tbk. Department of Capital and Project Management. Data were collected using questionnaires, interviews, and observations. After all data collected and processed then performed data analysis using Financial Perspective Analysis, Data Analysis Questionnaire, then diguanakan tools balance scorcard. The results of this study can be seen from several aspects that are based on the assessment of customer perspective variables above, the total value of overall customer perspective of 3.49, the financial perspective of Capital and Project Management Department seen from the ratio of liquidity and solvalitas better than the standard size industry. When viewed from the ratio of activities, the collection period is better and total asset turnover is below industry value, while the cost recovery rate of Capital and Project Management Department is above ideal value, the three variables from the process perspective, the overall value of internal business process perspective performance is 3 , 66 which can be categorized good enough, variable of learning perspective and growth above, hence can be calculated value of whole variable of learning and growth perspective equal to 3,68 and the value entered in category enough baik.Balanced Scoreccard can measure performance which include financial perspective, Customer, internal business process perspective, and learning and growth perspective to obtain recapitulation of all aspects

Pembelajaran Kooperatif Tipe Jigsaw dengan Pendekatan Pengajuan Masalah (Problem Posing) di Kelas VIII SMP Ittihad Makassar

This study is research and development refers to 4-D Thiagarajan model which aims at producing a valid learning devices and examining whether cooperative learning tools of jigsaw type problem posing giving approach is effektive to be applied on circle subject matter of grade VIII students at SMP Ittihad Makassar. This study is conducted due to low quality of education, teacher centered is still applied in school in mathematics learning, and a pleasant learning condition has not been achieved yet. Therefore, the problem statement related to the main problem is how is the implementation and the effectiveness of cooperative learning devices of jigsaw type through problem giving approach on circle subject matter. The devices of be produced in this study are the lesson plan, teacher\u27s manual, student\u27s book, student\u27s workbook, and lerning achievement test. Data on teacher and students\u27 activities were obtained by using observation sheet; whereas, to examine students\u27 learning achievement, test of learning achievement was employed. Data on students\u27 response was obtained by using questionaire. Data was analyzed by using statistics deskriptive analysis. The results show that (1) the students are active in having cooperative learning of jigsaw type through problem giving approach, (2) the teacher\u27s activity in cooperative learning of jigsaw type through problem giving approach giving is extremely good, (3) the students\u27 response on positive, and (4) the result of students\u27 learning achivement after having the cooperative learning of jigsaw type through problem giving approach has met the criteria of classical mastery. The result reveals that cooperative learning of jigsaw type through problem giving approach has conducted and is effective to be applied on circle subject matter of grade VIII-A students at SMP Ittihad Makassar. It is suggested that mathematics learning, particulary on the circle subject matter at SMP, teachers should use cooperative learning devices of jigsaw type through problem giving approach because students are delighted and interested in having cooperative learning of jigsaw type through problem giving approach. Key Word: cooperative learning, Problem posin

On Seaweed Culture Based Coastal Area Development in West Sumbawa Regency

Seaweed cultivation is one of current coastal development activities in the west Sumbawa regency. Coastal region in the west Sumbawa regency that be used for seaweed cultivation was about 1,550 ha, however, its utilization was still limited of about 536 ha (34.58%). Seaweed farming activities were only carried out in some locations of the subdistrict of Taliwang and Pototano, west Sumbawa. Sustainability analysis of seaweed cultivation was done by Multidimensional scaling method using Rapid Appraisal Seaweed (Rapseaweed). Based on sustainability status of seaweed cultivation, the long line methods was less sustainable with sustanability index of 49.28 and the ‘anchored' method produced better sustainability of 61.02 index value. A technological dimension is needed for seaweed farming development in order to produce better sustainability. Other dimensions for seaweed farming improvement are ecological, economic, social, and institutional. To reach a sustainable seaweed cultivation in the west Sumbawa regency, farmers and other stake holders should increase the utilization of available coastal region for seaweed farming activities by having the availability of the market and seeds, guarantees access to capital, increasing skills and knowledge of farmers, provide the drying and storage facilities, and develop the seaweed processing industry

Use Value of Plant Spesies for Steam Bath Oukup, Karo

The use of plants in the steam bath oukup longstanding. This traditional knowledge has not been well documented. This study aims to determine the use of plants as traditional medicine through oukup by Karo people in the District Berastagi, Karo. This study uses a structured interview with the determination of respondent snowball sampling. Data were analyzed by calculating the value of plant species or species to the Use Value (SUV). The results of the study identified 69 species used in oukup. SUV plant species that have the highest of Zingiber officinale (ginger) with results of 2,30