PENGARUH TINGKAT PENDIDIKAN DEWAN DIREKSI, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Transportasi dan Logistic yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

ABSTRAK PENGARUH TINGKAT PENDIDIKAN DEWAN DIREKSI, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Transportasi dan Logistic yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) OLEH : TIA KARTIKA PUTRI NIM. 12070326655 Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh tingkat pendidikan dewan direksi, pertumbuhan perusahaan, profitabilitas, dan umur perusahaan terhadap manajemen laba pada perusahaan sektor transportasi dan logistic yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021- 2023. Dalam penentuan sampel, penelitian ini menggunakan teknik purposive sampling dengan populasi yang berjumlah 50 perusahaan dan sampel berjumlah 19 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari data laporan keuangan perusahaan. Teknik analisis data menggunakan analisis regresi data panel (pooled data) dengan bantuan program Eviews 12. Hasil penelitian ini menunjukkan bahwa secara parsial variabel pertumbuhan perusahaan dan umur perusahaan berpengaruh signifikan terhadap manajemen laba. Sedangkan, tingkat pendidikan dewan direksi dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba. Dari penelitian ini juga diperoleh koefisien determinasi (R2) dengan nilai 0.524443 memiliki arti bahwa sebesar 52.44% pengungkapan dijelaskan oleh variabel tingkat pendidikan dewan direksi, pertumbuhan perusahaan, profitabilitas, dan umur perusahaan. Sedangkan 47.56% dijelaskan oleh variabel lain diluar penelitian. Kata Kunci : Tingkat Pendidikan Dewan Direksi, Pertumbuhan Perusahaan, Profitabilitas, Umur Perusahaan dan Manajemen Laba

POLITICAL REPRESENTATION INNOVATION: A CASE STUDY OF “RUMAH ASPIRASI RAKYAT AAM AMARULLOH” IN CILEGON CITY

This study examines the politics of representation of the “Rumah Aspirasi Rakyat Aam Amarulloh” in representing the people’s aspirations in Cilegon City. This Aspiration House is an intermediary space between constituents and legislators, facilitating communication and conveying public aspiration. The research method used is qualitative research with a case study approach. Data were obtained through in-depth interviews and direct observation of activities at the Aspiration House. The research results show that around 80% of the aspirations collected have been responsively followed by the relevant legislator, Aam Amarulloh. These findings indicate that “Rumah Aspirasi Rakyat Aam Amarulloh” effectively facilitates the public in conveying their complaints and aspirations. Furthermore, the residents in electoral district 3 Cilegon Municipal, which includes the Pulomerak and Grogol districts, express a deep sense of satisfaction with the performance of this Aspiration House. Thus, this study provides empirical evidence that the descriptive representation model applied in this Aspiration House can enhance public participation and representation in the legislative process. The study also suggests that further development is needed to improve some aspects that are still less optimal

Pengaruh Tingkat Pendidikan Dewan Direksi, Pertumbuhan Perusahaan, Profitabilitas, dan Umur Perusahaan Terhadap Manajemen Laba

This research is a quantitative study which aims to determine the influence of education board level, company growth, profitability and company age on earnings management in transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) year period 2020-2022. In determining the research sample, a purposive sampling technique was used with a total population 50 companies and samples total 19 companies. This research uses secondary data obtained from company financial report data. The data analysis technique uses panel data regression analysis (pooled data) with the help of the program Eviews 12. The results of this research indicate that partially the variables of company growth and profitability have a significant effect on earnings management. Meanwhile, the education level of the board of directors and company age have no effect on earnings management. From this research, the coefficient of determination was also obtained (R2) with value 0.443639 means that it is as big as 44.36% disclosure is explained by the variables of board of directors' education level, company growth, profitability, and company age. Meanwhile, 55.64% is explained by other variables outside the model

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019)

Penelitian ini bertujuan untuk menguji secara empiris pengaruh manajemen pajak, beban pajak tangguhan dan penghindaran pajak terhadap manajemen laba. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 sampai 2019. Sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga sampel yang didapat berjumlah 62 perusahaan manufaktur. Jenis datayang digunakan adalah data sekunder dengan mengumpulkan data-data dari www.idx.co.id. Metode analisis yang digunakan adalah metode Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa manajemen pajak berpengaruh signifikan terhadap manajemen laba sedangkan beban pajak tangguhan dan penghindaran pajak tidak berpengaruh signifikan terhadap manajemen laba.</jats:p

Pengaruh Tingkat Pendidikan Dewan Direksi, Pertumbuhan Perusahaan, Profitabilitas, dan Umur Perusahaan Terhadap Manajemen Laba

This research is a quantitative study which aims to determine the influence of education board level, company growth, profitability and company age on earnings management in transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) year period 2020-2022. In determining the research sample, a purposive sampling technique was used with a total population 50 companies and samples total 19 companies. This research uses secondary data obtained from company financial report data. The data analysis technique uses panel data regression analysis (pooled data) with the help of the program Eviews 12. The results of this research indicate that partially the variables of company growth and profitability have a significant effect on earnings management. Meanwhile, the education level of the board of directors and company age have no effect on earnings management. From this research, the coefficient of determination was also obtained (R2) with value 0.443639 means that it is as big as 44.36% disclosure is explained by the variables of board of directors' education level, company growth, profitability, and company age. Meanwhile, 55.64% is explained by other variables outside the model

PENENTUAN BIAYA PRODUKSI UNTUK MENGHITUNG JASA PADA UMKM AULIA LAUNDRY

Micro, Small and Medium Enterprises (MSMEs) Aulia Laundry is a business unit engaged in services carried out by small communities in the Kubang Raya area, Tambang District, Pekanbaru City. Based on direct observations on UMKM Aulia Laundry, it is known that transaction data management has not used a computerized system, such as recording customer data, transaction data, and making delivery notes which are still done manually where every activity is still stored in the ledger. This is of course impractical, because the data storage system is still in the form of archiving so that archive accumulation often occurs which can make data security less guaranteed.With the many shortcomings that exist in these SMEs, this research is needed with the aim of knowing the production costs of &nbsp;Aulia Laundry SMEs, so that they can determine the cost of production. Usually in business production activities require the sacrifice of economic resources in the form of various types of costs to produce products to be marketed. These costs are the basis for determining the Cost Of Production (HPP). This is intended to make it easier for MSME entrepreneurs to know the costs incurred to produce a product and avoid mistakes in determining the selling price