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PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN: BUKTI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DI BEI PERIODE 2021–2024 Koni Anggraeni Sari; Ferry Santoso; Ani Siska MY; Muhamad Ramdani Pamungkas
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 5 (2026): MEI
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol5.2026.508

Abstract

Tujuan penelitian adalah untuk menganalisis pengaruh manajemen laba terhadap kinerja keuangan. Sampel dalam penelitian ini adalah seluruh perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024 dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan meliputi uji statistik deskriptif, pemilihan model regresi data panel, metode estimasi regresi data panel, analisis regresi data panel, serta uji hipotesis yang diolah menggunakan perangkat lunak EViews versi 12. Hasil penelitian menunjukkan bahwa secara parsial manajemen laba yang diproksikan dengan Discretionary Accruals (DAC) berpengaruh signifikan terhadap kinerja keuangan yang diproksikan dengan Return on Assets (ROA). Secara simultan, manajemen laba berpengaruh terhadap kinerja keuangan.
OPEN VS. SHELTERED: PERCEIVED SENSORY DIMENSIONS AND SPATIAL BEHAVIOR AT TAMAN MENTENG Muhamad Ramdani Pamungkas; Ferry Santoso; Florensius Merick Salim
JURNAL KEPARIWISATAAN Vol 25 No 2 (2026): Jurnal Kepariwisataan
Publisher : Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v25i2.2777

Abstract

Urban parks increasingly function not only as everyday public spaces for residents but also as recreational amenities that contribute to the attractiveness and experience quality of urban destinations. This study examines how two Perceived Sensory Dimensions (PSD), Open and Sheltered, influence activity patterns, length of stay, and visitor satisfaction at Taman Menteng, Jakarta. The study employed a descriptive-correlational quantitative approach involving 109 park users. Respondents were treated as recreational visitors rather than assumed to be tourists, as the sample predominantly consisted of Jakarta residents engaging in relaxation, exercise, and social activities. Data were collected using a Likert-scale questionnaire and analyzed through factor analysis, Kruskal-Wallis tests, Pearson correlation, and multiple linear regression. The results show that perceived openness (M = 3.83) was higher than perceived shelteredness (M = 3.29), while Sheltered consistently emerged as the stronger predictor of activity, length of stay, and satisfaction. The strongest effects were found for duration under tree shelter (? = 0.525; R² = 0.306) and visitor satisfaction (? = 0.468; R² = 0.287). The findings suggest that shaded and spatially protected environments enhance recreational visitor experience in tropical urban parks. From an urban-tourism perspective, such parks can function as supporting leisure infrastructure that improves the experiential quality and livability of city destinations.