Speaking is an essential yet challenging skill for young English as a Foreign Language (EFL) learners because it requires linguistic knowledge, communicative competence, and self-confidence. This study aimed to examine the effectiveness of the Buzz Group Technique in improving the English speaking skills of sixth-grade students at MI Ma'arif NU Miru, Lamongan, Indonesia. A quantitative pre-experimental one-group pretest-posttest design was employed involving 18 students selected through total sampling. Data were collected using speaking performance tests assessing pronunciation, vocabulary, grammar, fluency, and comprehension, and analyzed using descriptive statistics, the Shapiro-Wilk normality test, and the paired-samples t-test. The findings revealed a significant improvement in students' speaking performance, with the mean score increasing from 62.11 in the pretest to 80.06 in the posttest. The paired-samples t-test confirmed a significant difference between pretest and posttest scores (t(17) = −18.26, p < .001). All speaking components improved, with fluency showing the greatest gain. These findings indicate that the Buzz Group Technique is an effective student-centered strategy for enhancing English speaking skills and communicative competence among young EFL learners in Indonesian elementary schools.
This study examines the influence of good corporate governance, financial reporting timeliness, audit tenure, and auditor reputation on earnings quality in banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by the critical importance of earnings quality in the banking sector, which operates in a highly regulated environment and plays a strategic role in maintaining national financial stability, particularly during the post-pandemic period characterized by economic pressures and increased earnings management incentives. The sample consists of commercial banks consistently listed on the Indonesia Stock Exchange during the observation period, selected using purposive sampling. Panel data regression with the Random Effect Model was employed to test the proposed hypotheses. The results indicate that auditor reputation has a significant negative effect on earnings quality, suggesting that banks audited by Big Four auditors tend to exhibit lower earnings quality compared to those audited by non-Big Four auditors. In contrast, good corporate governance, financial reporting timeliness, and audit tenure do not significantly influence earnings quality. However, all variables simultaneously have a significant effect on earnings quality, explaining 22.91% of its variation. These findings suggest that auditor reputation plays a more significant role in influencing earnings quality than other governance and audit characteristics in the Indonesian banking sector, providing valuable insights for regulators, banking management, and investors in assessing and enhancing earnings quality.
Irvan Juliansah, Khoirul Huda, Imas Kismanah et al.· International Journal of Acc...· 0 citations
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