Umi Zulfa
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Pengaruh Good Corporate Governance, Financial Distress Dan Ukuran Perusahaan Terhadap Manajemen Laba Hadi Sucipto; Umi Zulfa
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v4i1.737

Abstract

This study aims to determine the effect of Good Corporate Governance, Financial Distress and Company Size on earnings management calculated using discretionary accruals. This type of research is a quantitative description research. This research uses purposive sampling method as a method of selecting samples. The population in this study were all 10 pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). Based on predetermined criteria, there are 7 companies with an observation period of 5 years from 2015-2019. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that Good Corporate Governance has no significant effect on earnings management, financial distress has no significant effect on earnings management and firm size has no significant effect on earnings management.
Transformasi Internasionalisasi Perguruan Tinggi Menuju World Class University Umi Zulfa
Literasi: Jurnal Ilmu Pendidikan Vol. 3 No. 1 (2012)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/literasi.2012.3(1).111-124

Abstract

World Class University (WCU) is phenomenon that recently becomes the aims of higher education in the world, including in  Indonesia. For going to WCU, higher education can do the transformation throughout education internationatlization program.  Internationaliztion of higher education itself is the integration process of international and intercultural dimention into the function of teaching, research and service from whole institution. Trought approach and several internationalization strategy, so higher education can do transformation goes to WCU. Catching from these necessities, Indonesian government released policy about internationalization of higher education program.Key words: World Class University, transformation, internationalization