IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH (IJBFR )

E-ISSN 2695-1886
P-ISSN 2672-4979
VOL. 10 NO. 5 2024
DOI: 10.56201/ijbfr.v10.no9.2024.pg25.38


Control of the Relationship, the Size of the Company, the Experience of the Massage Therapist in the Industry, and the Integrity of the Data

Manal Obaid Fahad


Abstract


This study explores the interplay between the size of a company, the experience of massage therapists within the industry, and the integrity of data in professional settings. By examining how these factors influence each other, the research highlights the importance of maintaining robust data integrity while managing organizational relationships and professional expertise. The findings reveal that the size of the company can directly impact the complexity of relationships and data handling processes, while the experience of massage therapists contributes significantly to the trustworthiness and quality of data collected. The study underscores the critical need for industry-standard practices to ensure data integrity regardless of company size or individual experience levels. These insights can help organizations develop policies and training programs to enhance operational efficiency and accountability in the massage therapy sector.



References:


• Lopes, A.P. (2018), “Audit Quality and Earnings Management: Evidence from
Portugal,” Athens Journal of Business and Economics, 4, PP. 179-192.
• Lubis, I. P., Fujianti, L., and Amyulianthy, R. (2019). Pengaruh Ukuran KAP, Ukuran
Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan. ULTIMA
Accounting, 10(2), 138–149. https://doi.org/10.31937/akuntansi.v10i2.993.
• Lusi, D., Swastika, T., (2013), Corporate Governance, Firm Size, and Earning
Management, Management Journal, 12, 101–114.
• Mabandla, Ndonwabile Zimasa. (2018). The Relationship between Working Capital
Management and the Financial Performance of Listed Food and Beverage Companies
in South Africa. Master’s dissertation, University of South Africa, Pretoria, South
Africa.
• Mardessi, S. (2022). Audit committee and financial reporting quality: the moderating
effect of audit quality. Journal of Financial Crime, 29(1), 368-388
• Marlinda, C., Satria, H., Utami, R., Kurnia, S., & Sahara, M. A. (2022). Financial
Statement Integrity: Corporate Governance and Quality Audit Evidence From Food
and Beverage Companies in Indonesia. PENANOMICS: International Journal of
Economics, 1(1), 27-40.
• Mukaddam, Shaa’ista, Athenia Bongani Sibindi. (2020). Corporate governance quality
and financial performance of retail firms: Evidence using South African data. Academy
of Accounting and Financial Studies Journal 24: 1–15.
• Naveed, F., Khawaja, I. Maroof, L. (2020), Are Islamic mutual funds exposed to lower
risk compared to their conventional counterparts?, Empirical evidence from Pakistan,
ISRA International Journal of Islamic Finance, 12(1): 69-87.
• Nordlof, Hasse.(2014), Different ways of defining and measuring company size when
studying its effects on OHS: a literature study, HUMAN FACTORS IN
ORGANIZATIONAL DESIGN AND MANAGEMENT, NORDIC ERGONOMICS
SOCIETY ANNUAL CONFERENCE – 46 .
• Nurbaiti, A., & Elisabet, C. (2023). The Integrity Of Financial Statements: Firm Size,
Independent Commissioners, And Auditor Industry Specializations. Jurnal Akuntansi,
27(1), 1-18.
• Oktaviani, I. N., Ermaya, H. N. L., and Kirana, D. J. (2021). Determinasi Integritas
Laporan Keuangan Perusahaan Go Public Di Bursa Efek Indonesia. JIAFE (Jurnal
Ilmiah Akuntansi Fakultas Ekonomi), 7(1), 35–48.
https://doi.org/10.34204/JIAFE.V7I1.2615.
• Pertiwi, M. P. (2019). Pengaruh Ukuran Perusahaan, Reputasi Auditor, Dan Audit
Delay Terhadap Audit Fee. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi
Akuntansi), 3(2), 315–327. https://doi.org/10.36555/JASA.V3I2.900.
• Pistoni, A., Songini, L. and F. Bavagnoli. (2018). Integrated Reporting Quality: An
Empirical Analysis. Corporate Social Responsibility and Environmental Management.
Vol. 25, No. 1, Pp. 34- 56.
• Popo, A. Ion, P. (2008), “Aspects Regulation Corporate Mandatory and Voluntary
Disclosure”, http://steconomice.uoradeo.ro.
• Prayanthi, I., and Pantow, L. H. (2018). Kovergensi IFRS dan Tingkat Konservatisme
Akuntansi di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 93–100.
https://doi.org/10.24843/JIAB.2018.v13.i02.p03.
• Qonitin, R. A., and Yudowati, S. P. (2019). Pengaruh Mekanisme Corporate
Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada
Perusahaan Pertambangan Di Bursa Efek Indonesia. Assets : Jurnal Ekonomi,
Manajemen Dan Akuntansi, 8(1), 85–100. http://journal.uinalauddin.ac.id/index.php/assets/article/view/6001.
• Reuter, M., and M. Messner. (2015). Lobbying on the Integrated Reporting
Framework: an Analysis of Comment Letters to the 2011 Discussion Paper of the
IIRC. Accounting, Auditing and Accountability Journal, Vol. 28, No. 3, Pp. 365- 402.
• Robertson, F. A. and M. Samy. (2015). Factors Affecting the Diffusion of Integrated
Reporting–a UK FTSE 100 Perspective. Sustainability Accounting, Management and
Policy Journal, Vol. 6, No. 2, Pp. 190- 223.
• Santia, A. D., and Afriyenti, M. (2019). Analisis Pengaruh Mekanisme Corporate
Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan. Jurnal
Eksplorasi Akuntansi (JEA), 1(3), 1244–1258. https://doi.org/10.24036/JEA.V1I3.140


DOWNLOAD PDF

Back


Google Scholar logo
Crossref logo
ResearchGate logo
Open Access logo
Google logo