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Eko Suyono
Universitas Jendral Soedirman
Economics, Econometrics & Finance

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KOMPENSASI EKSEKUTIF DAN MANAJEMEN LABA: BUKTI EMPIRIS DARI NEGARA-NEGARA TELUK Eko Suyono
Jurnal Ekonomi Dan Bisnis Vol 20, No 1 (2017): Jurnal Ekonomi dan Bisnis Maret 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.223 KB) | DOI: 10.31941/jebi.v20i1.680

Abstract

This study intends to examine the effect of executive compensation on earnings management for firms listed on the Gulf Stock Exchange, i.e., Saudi Arabia, Qatar, United Arab Emirate, Kuwait, Oman, and Bahrain. Using a purposive approach in the sampling technique, this study ended-up with 17 companies as samples for 2011-2015 periods. In other words, this study succeeded in getting 85 observations. The data collected were analyzed by simple linear regression and the results show that executive compensation has no significant effect on earnings management practices on firms listed on the Gulf Stock Exchange. The finding shows that the magnitude of the value of executive compensation is not a consideration for managers in the practice of earnings management as a form of managers’ opportunistic behavior. Although this study uses relatively small sample size, the results of this study contribute to providing empirical evidence of the relationship between executive compensation and earnings management in developing countries. Keywords: executive compensation, earnings management, managers’ opportunistic behavior
EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI UNIT DESA “X” DI KABUPATEN BANYUMAS Eko Suyono
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.925 KB) | DOI: 10.31941/jebi.v20i2.679

Abstract

This study aims to evaluate the effectiveness of internal control system at KUD "X" in Banyumas by using COSO 2013 framework as assessment indicators. Selecting a qualitative approach in which data were collected by indepth interviews and observations, this study concludes that internal control components are in accordance with the COSO 2013 framework, i.e., control environment, risk assessment, control activities, information and communications, and monitoring.  Those components of internal control are present and run well on KUD "X" in Banyumas Region. Therefore this study concludes that with reference to the COSO 2013 framework the internal control system of KUD "X" in Banyumas has been effective.   Keywords: COSO 2013, Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring
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