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MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA MODEL LONG TERM DISCRETIONARY ACCRUAL PADA PERUSAHAAN GO PUBLIK DI INDONESIA Wiyadi, Wiyadi; Trisnawati, Rina; Sulistyowati, Ecclisia
Jurnal Manajemen Dayasaing Vol 21, No 1 (2019): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v21i1.7400

Abstract

Penelitian ini bertujuan menganalisis pengaruh mekanisme corporate governanceinternal dan eksternal terhadap manajemen laba dengan pendekatan long termdiscretionary accrual perusahaan go publik di Indonesia yang tergabung dalamindeks LQ45 dan JII selama periode 2011-2015. Sampel penelitian berjumlah 226perusahaan diambil secara purposive sampling. Mekanisme CorporateGovernance terbagi menjadi: Mekanisme Corporate Governance internal daneksternal. Mekanisme Corporate Governance internal diproksikan dengan komiteaudit dan dewan komisaris independen. Sedangkan corporate governanceeksternal diproksikan dengan konsentrasi kepemilikan dan investor institusi.Metode analisis data menggunakan regresi linier berganda. Hasil penelitianmenunjukkan bahwa konsentrasi kepemilikan berpengaruh terhadap manajemenlaba. Sedangkan komite audit, dewan komisaris independen dan investor institusitidak berpengaruh terhadap manajemen laba.This study aims to analyze the influence of internal and external corporate governance mechanisms on earnings management with the long term discretionary accrual approach of companies incorporated in the LQ45 and JII indices during the period 2011-2015. The research sample was 226 companies taken by purposive sampling. The Corporate Governance mechanism is divided into: Internal and external Corporate Governance Mechanisms. The internal Corporate Governance mechanism is proxied by the audit committee and independent board of commissioners. While external corporate governance is proxied by the concentration of ownership and institutional investors. Methods of data analysis using multiple linear regression. The results showed that ownership concentration had an effect on earnings management. While the audit committee, independent board of commissioners and institutional investors have no effect on earnings management
Pengaruh Harga, Citra Merek, dan Kualitas Produk terhadap Loyalitas Pelanggan Gula Pasir Gulaku (Survey Pada Konsumen DM Swalayan Yogyakarta) Ardhianto Karsa Sunaryono, Ramadhani; Adhi Saputro, Wahyu; Sulistyowati, Ecclisia
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 02 (2025): Vol 5 No 2 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v4i2.1195

Abstract

One of the staples for people's consumption is sugar. Sugar is used as a source of calories and functions as a sweetener. Until now sugar has not been replaced as the main sweetener. The purpose of this study was to determine the effect of price, brand image and product quality on customer loyalty "Gulaku" sugar. This research was conducted with 40 respondents and by accidental sampling method. The questionnaire is used as the main tool for collecting data and using interviews in finding data. This study uses respondents from DM regular customers who buy "Gulaku" sugar products. The analytical method used in this study is multiple linear regression analysis. The analysis shows that price and brand image influence customer loyalty while product quality does not affect customer loyalty.
Teori Filsafat Politik Agamben dalam Karya Sastra: Bare Life dan Homo Sacer Rahmawati, Damay; Sulistyowati, Ecclisia
Stilistika: Jurnal Pendidikan Bahasa dan Sastra Vol 15 No 1 (2022)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/st.v15i1.10766

Abstract

Agamben Theory of Political Philosophy in Literature Work: Bare Life and Homo Sacer ABSTRAKPenelitian ini menyajikan gagasan dan teori sosio-politik Agamben seputar kedaulatan negara dan hak asasi manusia, untuk memberikan pandangan dan perbandingan dalam hubungannya dengan teori-teori pada ilmu sosial dan sastra. Agamben adalah salah satu filsuf yang muncul di era modern, yang mana pemikirannya berkaitan dengan filsuf besar pendahulunya, seperti Michel Foucault dan Hannah Arendt yang juga dibahas di dalam penelitian ini. Oleh karena itu, hubungan antara konsep-konsep pemikiran mereka pun dipresentasikan dalam penelitian ini, beserta konsep politik Agamben yang diaplikasikan dalam artikel kritik sastra. Berdasarkan data-data yang didapatkan melalui studi pustaka ditemukan penggambaran dari istilah bare life dan homo sacer yang merupakan pandangan Agamben terhadap kualitas manusia sebagai individu. Agamben menunjukkan bahwa kedaulatan negara dapat mengubah status manusia menjadi tanpa hak asasi maupun hak politik di bawah kekuasaannya, yang mana penerapannya pun dapat ditemukan dalam beberapa karya sastra, yang dibahas dalam artikel kritik sastra.Kata kunci: Agamben, Kedaulatan Negara, Homo Sacer, Bare Life, Hak Asasi Manusia ABSTRACTThis study provides Agamben’s socio-political ideas and theory regarding sovereignty and human right, to give a deeper insight and comparison in the relation of social theory and literary studies. Giorgio Agamben is one of modern philosopher, which his thoughts are connected to other previous philosophers, such as Michel Foucault and Hannah Arendt who are also discussed in this study. Thus, the connections between their concepts are presented in this study, along with the Agamben political concepts which is applied in literary criticism articles. Based on the data obtained from library research is found the depictions of the terms bare life and homo sacer which Agamben’s view of human qualities as individuals. Agamben shows that sovereignty can change human status to be without human rights or political rights under its power, which the implementation can be found in several literature works that are discussed in critical literary articles.Keyword: Agamben, Sovereignty, Homo Sacer, Bare Life, Human Rights.