PENGARUH ARUS KAS BEBAS DAN ARUS KAS OPERASI TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Pengaruh Arus Kas Bebas dan Arus Kas Operasi terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek IndonesiaOleh: Cut Sri Firman HastutiNPM: 1609200070039Pembimbing : 1. Dr. Muhammad Arfan, SE., M.Si., Ak., CA2. Dr. Yossi Diantimala, SE., M.Si., AKABSTRAKPenelitian ini bertujuan untuk menguji pengaruh arus kas bebas, arus kas operasi, kepemilikan manajerial, leverage keuangan, dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2012-2016. Jenis penelitian yang digunakan adalah pengujian hipotesis. Sampel yang dipilih menggunakan purposive sampling yaitu sebanyak 106 perusahaan. Data diperoleh dari laporan tahunan dan dianalisis menggunakan metode analisis regresi data panel. Hasil penelitian menunjukkan bahwa arus kas bebas dan arus kas operasi sebagai variabel independen, leverage keuangan sebagai variabel kontrol berpengaruh terhadap manajemen laba, sedangkan kepemilikan manajerial, ukuran perusahaan sebagai variabel kontrol tidak berpengaruh terhadap manajemen laba.Keywords: Manajemen laba, arus kas bebas, arus kas operasii

Pengaruh Persepsi Dan Pemahaman Tentang Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pelaku UMKM

This research attempts to ascertain how business actors' attitudes and comprehension impact the quality of financial reports in Kecamatan Johan Pahlawan, West Aceh Regency. While presenting comprehensive financial reports is challenging for them because not all business owners have studied accounting in-depth, some MSME actors in Johan Pahlawan District believe that accounting is not that important. All they know is that it records incoming and outgoing cash flows. tief. The general public has very little knowledge of accounting, but businesses of a reasonably big size may afford to hire an accountant or purchase software to make it easier to prepare financial reports that comply with current laws. A quantitative technique was used in this investigation. Primary data from a research sample of ninety-three MSME actors in Kecamatan Johan Pahlawan, West Aceh Regency, was directly gathered via the use of questionnaires by the researchers for the objectives of this study. Multiple linear regression data analysis is the technique employed. Based on the study's findings, Kecamatan Johan Pahlawan, West Aceh Regency's MSME financial reports' quality is significantly influenced by business actors' attitudes and knowledge, with a significant value of 0.000. The quality of MSME financial reports in Johan Pahlawan District, West Aceh Regency, is thus determined by the perception and comprehension of business players, leading to the conclusion that the alternative hypothesis statement (Ha3) is accepted

OPTIMALISASI PEMANFAATAN DANA DESA UNTUK USAHA TANI DALAM MEWUJUDKAN DESA MANDIRI DI DESA LUENG BARO KECAMATAN SUNGAI MAS KABUPATEN ACEH BARAT

The highest amount of village funds in Lueng Baro Village is in 2021 at Rp. 1,006,174,231,- where the funds are used for other fields such as the village government of Rp. 424,174,226, - the area of gampong development is Rp. 443,220,000, - in the field of community development, amounting to Rp. 39,550,000, - in the field of community empowerment of Rp. 111.900.000,- and the field of disaster management is Rp. 47.330.000,-. The purpose of this study was to determine the efforts made by the local government to optimize village funds in the agricultural sector. This type of research is qualitative using interview guidelines. The number of samples or informants in this study were 8 people. Based on the results of the research that has been carried out, it is obtained that the Efforts made by the Regional Government for Optimizing Village Funds in the Agriculture Sector to realize an independent village is that the village government supports it is to help make proposals for farmer groups and letters needed by farmers to get assistance from other parties such as the local government agency. agriculture for agricultural assistance. Provide village fund assistance for agriculture. Furthermore, the village independence of the farming community is good, although it is not fully independent. However, they no longer depend entirely on government assistance to run their agriculture, they work on their own to meet their agricultural needs and work together to build agricultural roads

Peran Moderasi Mekanisme Corporate Governance pada Pengaruh Karakteristik Perusahaan dan Financial Distress Terhadap Kualitas Pelaporan Keuangan

The purpose of this study is to analyze the influence of firm characteristics and financial distress on the quality of financial reporting, along with the moderation role of corporate governance mechanisms on the relation of firm characteristics and financial reporting quality, and the moderation role of corporate governance mechanisms on the relation of financial distress and financial reporting quality of property and real estate companies listed on the Indonesia Stock Exchange from 2013 to 2017. Total observations on this study were 192. Datas were obtained from annual reports and were analyzed with SEM-PLS using WarpPLS. This study found that (1) firm characteristics have significant impact on financial reporting quality, (2) financial distress has significant impact on financial reporting quality, (3) corporate governance mechanisms moderate the relation of firm characteristics and financial reporting quality, (4) corporate governance mechanisms moderate the relation of financial distress and financial reporting quality

PENGARUH KEPEMILIKAN KAS TERHADAP MANAJEMEN LABA RIIL DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI

This study aims to provide evidence of the extent of cash holding ability in influencing real earnings management while also calculate the role of political connections as a moderating variable in companies listed on the Indonesia Stock Exchange in 2017 and 2018. This analysis is also supported by several control variables including profitability, company size, sales growth, and leverage. The sample selection method used in this study is purposive sampling in order to get a sample of 710 companies on the Indonesia Stock Exchange in 2017 and 2018. The analysis technique used is a technical analysis with a moderating regression analysis. Cash ownership is measured using the logarithm of the proportion of cash and cash equivalents with net assets, while net assets are measured by total assets minus cash and cash equivalents. Real earnings management (REM) is measured by calculating the number of Abnormal Cash Flow from Operations (Ab_CFO) plus Abnormal Discretionary Expenses (Ab_DEXP) and Abnormal Production Cost (Ab_PROD). While the disclosure of political connections is measured using a categorical scale (dummy). Based on the results of the regression test that has been done, cash holding has a positive and significant effect on real earnings management. Meanwhile, political connections do not affect real earnings management and political connections moderate the effect of cash holding on real earnings management. This study also provides information that disclosure of political connections can moderate the effect of cash holding on real earnings management appropriately in the entire sample studied. Keywords : Cash Holding, Real Profit Management, Political Connections, Profitability, Company Size, Sales Growth, and Leverage.