PENGARUH STRUKTUR KEPEMILIKAN DAN PRAKTIK GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013)

ABSTRAK Manajemen laba merupakan rekayasa pelaporan keuangan dalam batas–batas tertentu yang tidak melanggar standar pelaporan keuangan. Hal ini dilakukan oleh manajemen dengan memanfaatkan wewenangnya dalam memilih metode akuntansi yang diizinkan oleh standar. Manajer memiliki fleksibilitas dalam memilih metode maupun kebijakan akuntansi dari berbagai alternatif metode dan kebijakan yang ada. Manajemen banyak memanfaatkan standar pelaporan keuangan dengan cara menerapkan standar yang dipercepat pengadopsiannya. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh struktur kepemilikan, komposisi anggota dewan komisaris, komite audit, dan kualitas audit terhadap manajemen laba yang diproksikan dengan discretionary accruals (DAC) secara simultan dan parsial. Data yang digunakan pada penelitian ini adalah data sekunder, yaitu laporan keuangan dan annual report 8 perusahaan manufaktur sub sektor farmasi yang terdaftar di BEI untuk periode 2010-2013. Metode penelitian yang digunakan adalah metode deskriptif verifikatif. Untuk mengetahui pengaruh antara stuktur kepemilikan, komposisi anggota dewan komisaris, komite audit, dan kualitas audit terhadap manajemen laba digunakan pengujian statistik yaitu uji Lagrange Multiplier dengan menggunakan Eviews. Hasil penelitian menunjukkan bahwa secara simultan spesialisasi industri auditor, komite audit, dan komposisi dewan komisaris secara bersama-sama tidak mempunyai pengaruh signifikan terhadap kualitas laba. Secara parsial struktur kepemilikan, komposisi anggota dewan komisaris, komite audit dan kualitas audit tidak mempunyai pengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Struktur Kepemilikan, Komposisi Anggota Dewan Komisaris, Komite Audit, Kualitas Audi

Assistance for SMEs in Obtaining Business Legality through OSS RBA in Cimahi City West Java

Purpose: This research investigates the impact of the COVID-19 pandemic on Micro, Small, and Medium Enterprises (MSMEs) in Cimahi City, West Java, and evaluates government efforts to support their recovery by simplifying the business legality process through the Online Single Submission Risk Based Approach (OSS-RBA) application. Method: Employing a mixed-methods approach, quantitative data on MSMEs' pandemic impact and qualitative insights into the OSS-RBA application's efficacy are collected via surveys, reports, interviews, and focus groups. The analysis involves statistical techniques and thematic analysis. Practical Applications: The study informs policymakers, stakeholders, and MSMEs on leveraging digital solutions like OSS-RBA for smoother permit acquisition. It suggests refining support mechanisms and targeted interventions to bolster the resilience of MSMEs amidst challenges. Conclusion: Government support and digital solutions like OSS-RBA are crucial for MSME recovery post-pandemic. Recommendations aim to enhance the business environment and foster sustainable local development

THE EFFECT OF GOOD CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF BUMD, WEST JAVA PROVINCIAL GOVERNMENT FINANCIAL INSTITUTIONS

The low financial performance of BUMDs in West Java province has become a problem that has received intensive attention from various groups. This is because the low financial performance causes the contribution of Regional Original Income (PAD) from existing BUMDs to be low. Of course this is not worth the investment made by the provincial government or level 2 local government, where the funds come from the people who should be held accountable. Based on the results of interviews with BPKP, the Governor of West Java, the Provincial DPRD and other stakeholders, it can be concluded that the factor for the low financial performance of BUMDs in West Java is the problem with the implementation of Good Corporate Governance ( GCG). This study aims to analyze the effect of GCG (institutional ownership, audit committee and board of commissioners / supervisors) on financial performance at BUMD in West Java by using Return on Assets (ROA) as a proxy for measuring financial performance. Based on literature studies, the majority of related research is conducted on companies listed on the Indonesia Stock Exchange (IDX), companies that are included in the Corporate Governance Perception Index (CGPI) and BUMNs so that this research conducted on BUMD will provide additional references from existing ones. The method of this research is panel data regression where one has to find an appropriate estimation model. Is the dominant common effect model, fixed effect model or random effect model. After that, the chow test, lagrange multipler test and hausman test were carried out. The next stage is the normality test, multicollinearity test, heteroscedasticity test and autocoleration test. The last is the interpretation stage in the form of adjusted R Square test, F test, Partial T test, Goodness of Fit test (hypothesis test). It is hoped that this research can provide recommendations to BUMD regarding the management of Good Corporate Governance in order to produce good financial performance. In terms of the level of technology absorption, it can be concluded that this research has reached stage 3. The main challenge of this research is the availability of data from 27 cities/regencies in West Java, so that the researcher makes a roadshow scenario to each city-district for data requests if the data is not readily available. complete at the Bureau that handles BUMD at the West Java Provincial Government

The nexus between governance elements and the green economy: Evidence from Indonesian publicly listed SOEs

The author, a lecturer in Accounting at Pasim National University, completed her undergraduate studies at Telkom University Bandung (2014) and holds a Master's degree in Accounting from Unpad Bandung (2018). She is currently pursuing a Doctorate in Accounting at Airlangga University Surabaya (2023). With expertise in management accounting and financial management, she writes extensively in Sinta and Scopus-accredited journals, focusing on financial management, performance, and reporting.</p