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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ruas (Review of Urbanism and Architectural Studies)
Savitri, Diana
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance

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PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI PERIODE 2013-2016 Savitri, Diana; Priantinah, Denies
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 8 No. 2 (2019): Nominal September 2019
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.193 KB) | DOI: 10.21831/nominal.v8i2.26543

Abstract

Abstrak: Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bei Periode 2013-2016 Penelitian ini bertujuan untuk menganalisis: (1) Pengaruh Leverage terhadap Manajemen Laba pada perusahaan manufaktur sektor aneka industri yang terdaftar di BEI periode 2013-2016, (2) Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, dan Kualitas Auditor sebagai variabel moderasi dalam hubungan antara Leverage terhadap Manajemen Laba. Populasi penelitian adalah perusahaan manufaktur sektor aneka industri yang terdaftar di BEI periode 2013-2016. Penelitian ini menggunakan metode purposive sampling memperoleh data sebanyak 68. Leverage berpengaruh negatif terhadap Manajemen Laba. Dewan Komisaris Independen tidak memoderasi hubungan Leverage terhadap Manajemen Laba. Kepemilikan Institusional tidak memoderasi hubungan Leverage terhadap Manajemen Laba. Kualitas Auditor tidak memoderasi hubungan Leverage terhadap Manajemen Laba.Kata kunci: Manajemen Laba, Leverage, Dewan Komisaris Independen, Kepemilikan Institusional, Kualitas Auditor.
Mapping the Behavior Patterns of Public Space Users on the Alley: (Case: Kampung Heritage Kayutangan, Malang) Savitri, Diana; Nugroho, Agung Murti; Titisari, Ema Yunita; Omar, Shida Irwana
RUAS Vol. 23 No. 2 (2025)
Publisher : Departemen Arsitektur Fakultas Teknik Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ruas.2025.023.02.1

Abstract

Urban public spaces are essential for meeting the community's needs for comfort and social interaction. Urban density contributes to the lack of public space, so the remaining public space must be used optimally. In Kayutangan Heritage, Malang, Indonesia, public spaces are used for domestic activities with private characteristics and for tourist activities with public characteristics. Optimizing the use of public space, especially the alley in the Kampung Heritage Kayutangan alley, requires planning and control to prevent conflicts and ensure available spaces support both functions in a balanced manner. This study identifies the behavior patterns of public space users in Kampung Kayutangan using behavior mapping. Through direct observation, the researcher collected data on the use of alleys as public spaces, including activity types, gathering points, territories, and timing. The data is compiled in a place-centered mapping format. The results of the study show the spots in public space that are the centers of activity, the variety of activities, their intensity, and the territories they occupy. The results of this study contribute to the optimal and context-based planning and development of public spaces in tourism kampung (based on community needs), especially in Kayutangan Heritage Kampung.
Co-Authors Agung Murti Nugroho Denies Priantinah Ema Yunita Titisari Omar, Shida Irwana