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All Journal JURNAL EKONOMI SAKTI (JES) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Aga Arye Perdana
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Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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Pengaruh Kepemilikan Institusional, Leverage, dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar di PT Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Yang Terdaftar Di PT Bursa Efek Indonesia Dari Tahun 2015 – 2017) Aga Arye Perdana
Jurnal Ekonomi Sakti Vol 8 No 1 (2019)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.802 KB) | DOI: 10.36272/jes.v8i1.182

Abstract

This study aims to examine: 1) The effect of institutional ownership on earnings management, 2) The effect of leverage on earnings management and 3) the influence of the audit committee on earnings management. This type of research is classified into causal research. The population in this study are all companies listed on the Indonesia Stock Exchange in 2015 until 2017. The selection of samples using purposive sampling method and obtained a total sample of 194 companies. The data used in this study is secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression and t test to see the effect of institutional ownership, leverage and audit committee on earnings management. The test results show that: 1) institutional ownership has a significant effect on earnings management, with direction is positive at 0.640, a significance value of 0.000 is smaller than alpha 0.05 and t count> t table is equal to 19.585> 1.9645 (H1 accepted), 2) leverage has a significant effect on earnings management, with a negative direction of -0.131, a significance value of 0,000 smaller than alpha 0.05 and t count <t table that is 4.877> 1.9645 (H2 accepted) and 3) audit committee has a significant effect on earnings management, with a positive direction of 0.272, a significance value of 0,000 is smaller than alpha 0.05 and the value of t count> t table is 8,400> 1.9645 (H3 is accepted). For further research, it should use other measurement tools to detect earnings management, such as using an industrial model by Dechow, a special accrual approach model by Beaver and Engel or a real approach model of manipulation by Roychowdhury so that the results of subsequent research can provide new perspectives, both from a theoretical point of view and from the standpoint of the research results
Optimalisasi Penerimaan Pajak Daerah (Pajak Bumi dan Bangunan /PBB) di Nagari Magek Kabupaten Agam melalui Inovasi Pembayaran Berbasis Hasil Pertanian Dwila Maresti; Titik Delmarsih; Arrum Komala Sari; Syarifah Zuhra; Muhammad Wafiq; Aga Arye Perdana; Rio Rahmat Yusran; Sri Wahyuni Riza; Yessi; Wenny Sofia; Afridian Wirahadi Ahmad
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 3 (2025): Agustus
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i3.212

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk mengoptimalkan pengelolaan Pajak Bumi dan Bangunan (PBB) di Nagari Magek, Kabupaten Agam, yang selama ini menghadapi permasalahan rendahnya kesadaran masyarakat dan ketidakakuratan data objek pajak. Pajak Bumi dan Bangunan (PBB) merupakan salah satu sumber penting Pendapatan Asli Daerah (PAD) yang berfungsi mendukung pembangunan infrastruktur dan layanan publik. Metode pendekatan yang digunakan bersifat partisipatif, edukatif, kolaboratif, dan berbasis bukti melalui wawancara, sosialisasi, pemetaan data pajak, serta diskusi kelompok bersama masyarakat dan pemerintah nagari. Hasil kegiatan menunjukkan bahwa edukasi meningkatkan pemahaman masyarakat terhadap PBB, dan inovasi pembayaran Pajak Bumi dan Bangunan (PBB) menggunakan hasil panen pisang menjadi alternatif solusi yang relevan dengan kondisi lokal, mendukung ketahanan pangan sekaligus meningkatkan kepatuhan fiskal. Program ini juga menghasilkan luaran berupa modul sosialisasi dan peta tematik pajak. Kolaborasi antara universitas, masyarakat, dan pemerintah nagari menunjukkan efektivitas pengabdian berbasis pemberdayaan fiskal lokal yang dapat direplikasi di daerah agraris lainnya
Co-Authors Afridian Wirahadi Ahmad Arrum Komala Sari Dwila Maresti Muhammad Wafiq Rio Rahmat Yusran Sri Wahyuni Riza Syarifah Zuhra Titik Delmarsih Wenny Sofia Yessi