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The Effect of Firm Size, Debt, Current Ratio, and Investment Opportunity Set on Earnings Quality
Rusdiah HASANUDDIN,Darman DARMAN,Muhammad Ybnu TAUFAN,Agus SALIM,Muslim MUSLIM,Aditya Halim Perdana Kusuma PUTRA 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
The quality of earnings refers to the proportion of income attributable to the core operating activities of a business. This study analyzes the effect of the variable firm size, the leverage ratio as manifested by the debt-to-equity ratio, the liquidity ratio exemplified by the current ratio, and the investment opportunity set (IOS) on earnings quality. The study subjects are IPO companies engaged in the food and beverage sector with a study observation period using secondary data (financial statements), namely in 2016–2019, totaling 17 companies. Several stages of testing are carried out to answer statistical analysis (eg, normality test, heteroscedasticity test, multicollinearity test, T-test, and F-test) then the final testing stage is the regression test. These results of this study explain that the firm size, leverage ratio, does not contribute to earnings quality. Liquidity positively contributes to earnings quality. IOS also contributes to earnings quality. This study assumes that company management prefers to carry out earnings management to maintain their firm value. Besides, large companies make it possible to generate greater profits in the future. Thus, the market to book value of the equity ratio affects earning quality.
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Study of Non-Newtonian fluid flow in porous media at core scale using analytical approach
Ryan Kurniawan Santoso,Iqbal Fauzi,Miftah Hidayat,Boni Swadesi,Bilal Maydika Aslam,Taufan Marhaendrajana 한국자원공학회 2018 Geosystem engineering Vol.21 No.1
Characterizing in situ polymer rheology in porous media is critical before further implementation of polymer injection in oilfield. Polymer as non-Newtonian fluid has unique behavior whose viscosity changes over various shear rate. This behavior creates unsuitable conditions which can lead to ineffective sweep efficiency improvement. The challenging issue in characterizing the in situ polymer rheology is how to construct the in situ Power Law model since the in situ viscosity cannot be measured directly. In this study, we use an analytical model to construct the in situ Power Law model. The model combines material balance equation, modified Darcy equation for non-Newtonian fluid flow, and equation of state. The model is solved for early (transient) time and late (steady-state) time. Coreflooding results in Berea Sandstone with 2000 and 500 ppm HPAM polymer injection are used for model’s simulations. Rheometer measurements are also used for comparison. The overall simulation results show there is no difference in flow behavior index between rheometer and porous media. The same fluid definitely gives the same flow behavior index through different measurement methods. However, there is significant difference in flow consistency index. It is caused by the effect of porous media’s tortuosity. The quantity of the skin parameter also depicts the thinning and thickening phenomena.
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Perceived Distribution Quality Awareness, Organizational Culture, TQM on Quality Output
Dewi Budhiartini Juli ISNAINI,Yuris DANILWAN,Daduk Merdika MANSUR,Gunawan Bata ILYAS,Sri MURTINI,Muhammad Ybnu TAUFAN 한국유통과학회 2021 유통과학연구 Vol.19 No.12
Purpose: For the last few decades, TQM has become a hot topic in the inner-disciplinary field in the production management line. Still, unfortunately, the study of TQM and Quality Output management is partially only attached to the tangible side in the production management line. Whereas theoretically, the implications of TQM require incremental improvement in all management lines (e.g., HRM, Marketing, Operations, and Distribution Management). Therefore, starting from the main problem, this study aims to analyze the effect of total quality management, Organizational Culture, Perceived Distribution of Quality Awareness, and quality output through a more in-depth analysis. Research design, data and methodology: We conducted a survey of 170 respondents from managers, staff, and employees from 48 companies in Indonesia. We used a quantitative approach with the SEM method to answer this study s problem formulation and hypotheses. Results: The results of our research stated that based on the demonstration of statistical test results, all hypotheses were positive and significant, both direct and indirect relationship demonstrations. Conclusions: Universally, the findings in this study illustrate that the supporting factor for creating value-added in TQM and Quality output lies in the optimal and positive organizational culture and Perceived Distribution Quality Awareness factors in the organization.
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