PERENCANAAN DAN PERANCANGAN SHOWROOM MOBIL TRADE IN TOYOTA TUNAS AUTO GRAHA DI POLIGON KOTA PALEMBANG

Architecture is a science that combines art and construction to create space for each individual's needs. The knowledge that architecture learns in college will certainly be used in the world of work and will become the main provision in navigating the world of work in the field of architecture. Becoming a professional architect is certainly not easy, you have to go through various stages and experiences. Becoming a drafter is one of the stages that must be passed to become a professional architect. Being a drafter also requires knowing what is being drawn. When writing a practical work report, discuss the job description as a drafter on a CV. Musi Cipta Selaras with the building taken is the Toyota Trade-In Car Showroom. The work does not only focus on drawings and applications, but also deeper knowledge of architectural science, both in theory and practice, which cannot be obtained during the lecture period. Key words: architecture, architect, drafter, showroo

Pengaruh Board of Director Composition Dan Audit Committee Expertise Terhadap Tingkat Real Earnings Management Di Indonesia

Penelitian ini bertujuan untuk membuktikan bahwa terdapat pengaruh dari penerapan good corporate governance terhadap niat manajemen dalam melakukan manajemen laba dalam bentuk real activities manipulation. Penerapan good corporate governance yang diteliti adalah komposisi dewan komisaris (board of director composition) dan keahlian dari komite audit (audit committee expertise). Penelitian ini dilakukan di Indonesia dengan menggunakan sampel berjumlah 272 firm years. Hasil penelitian ini menunjukkan hasil yang berbeda dari penelitian sebelumnya. Penelitian kali ini menunjukkan hasil bahwa penerapan good corporate governance berupa board of director composition dan audit committee expertise tidak berpengaruh terhadap niat manajemen dalam melakukan manajemen laba atau dengan kata lain penerapan GCG belum dapat memitigasi manajemen laba dalam bentuk real activities manipulations