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PERGANTIAN CEO, PENGHINDARAN PAJAK, KOMPENSASI EKSEKUTIF DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA natasya putri; Wida Fadhilia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of CEO turnover, tax avoidance and executive compensation on earnings management by using discretionary accruals as a proxy of earnings management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2011 and 2015. The samples were selected by using purposive sampling on 24 companies with 120 observations. The Data were collected from annual report and data analyzed by multiple regression analysis. The results of this study shows that CEO turnover has influence on earnings management, tax avoidance has influence on earnings management, and executive compensation has no influence on earnings management.
Pengaruh Kecemasan Pasutri Yang Belum Dikaruniai Keturunan Terhadap Interaksi Sosial Di Jorong Simpang Hilir Kec. Simpang Alahan Mati, Kab. Pasaman Natasya Putri; Linda Yarni
Jurnal Pendidikan Sosial Dan Konseling Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This research is motivated by the phenomenon of anxiety felt by married couples which arise because they have not been blessed with offspring, feeling embarrassed because they have not been blessed with offspring and being criticized by the surrounding community, the perception that married couples who have not been blessed with offspring have certain diseases and also the perception of the extinction of the family tree because not blessed with offspring. The aim of this research is to determine the influence of anxiety of married couples who have not been blessed with offspring on social interaction and to find out how much influence the anxiety of married couples who have not been blessed with offspring has on social interaction in Jorong Simpang Hilir District. Simpang Alahan Mati, Kab. Pasaman. This research uses quantitative research that is regression in nature by interpreting actual events obtained with the results through numbers. The population in this study was 40 husband and wife who had not yet had children in Jorong Simpang Hilir District. Simpang Alahan Mati, Kab. Pasaman. The samples taken in this research were the entire population using a total sampling technique of 40 people. Data collection used a questionnaire research instrument with a closed questionnaire type and data analysis techniques using Microsoft Excel and SPSS 24.0 for Windows. Based on the research results, it was obtained that rcount was 0.231 > rtable 0.152 from df= 38, at a significance level of 0.05. So it can be concluded that there is a significant influence between the anxiety of married couples who have not yet been blessed with children on social interactions in Jorong Simpang Hilir District. Simpang Alahan Mati, Kab. Pasaman. Which means Ha is accepted and Ho is rejected. Based on the results of the coefficient of determination, the result was = 5.3%. Based on this value, it can be interpreted that married couples' anxiety influences social interactions by 5.3%, while 94.7% is influenced by other factors not included in this study.
Peningkatan Hasil Belajar Peserta Didik Menggunakan Pendekatan Saintifik Pada Mata Pelajaran IPAS Natasya Putri; Esa Yulimarta; Isnaniah; Animar Fauziah; Yelly Martaliza
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 2 (2025): GJMI - FEBRUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i2.1328

Abstract

Natasya Putri. 2024. Peningkatan Hasil Belajar Peserta Didik Menggunakan Pendekatan Saintifik di Kelas V UPT SD Negeri 22 Kiambang Kecamatan Sungai Pagu Kabupaten Solok Selatan. Pembimbing Esa Yulimarta, S.Pd.I, M.Pd. Dan Isnaniah, S.Si, M.Pd.   Penelitian ini dilatar belakangi oleh rendahnya hasil belajar IPAS disebabkan pembelajaran terfokus pada guru, kurangnya motivasi peserta didik, penggunaan pendekatan pembelajaran yang kurang tepat. Tujuan penelitian ini untuk mendeskripsikan peningkatan hasil pembelajaran IPAS. Jenis penelitian setiap siklus ini adalah penelitian tindakan kelas (PTK) yang dilakukan sebanyak II siklus terdiri dari 4 kali pertemuan. Subjek penelitian ini adalah peserta didik kelas V UPT SD Negeri 22 Kiambang Kecamatan Sungai Pagu Kabupaten Solok Selatan pada semester 1 tahun ajaran 2024/2025. Penelitian ini berhasil, terbukti dari peningkatan hasil belajar IPAS peserta didik. Peningkatan hasil belajar ditandai dengan peningkatan ketuntasan belajar peserta didik. Pada siklus I diperoleh hasil belajar IPAS sebesar 43,75%, sedangkan pada siklus II sebesar 81,25%, maka terjadi peningkatan 37,5%. Pada pengamatan aktivitas guru dan peserta didik juga mengalami peningkatan dari siklus I ke siklus II. Dilihat pada siklus I aspek guru sebesar 77% dan siklus II 94,50% sehingga terjadi peningkatan sebanyak 17,5%, sedangkan pada aspek peserta didik siklus I sebesar 66,77% dan siklus II 83,22% sehingga terjadi peningkatan aspek peserta didik sebanyak 16,45%. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa dengan pendekatan saintifik terjadi peningkatan hasil belajar peserta didik kelas V UPT SD Negeri 22 Kiambang Kecamatan Sungai Pagu Kabupaten Solok Selatan.