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All Journal E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Calvin
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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THE DRIVING FACTORS OF EARNINGS MANAGEMENT Calvin; Dewi Kurnia Indrastuti
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.2007

Abstract

One important part of the company's financial statements is earnings because it provides information to stakeholders about the company's performance. Earnings are used to evaluate management and one of the determinants of the amount of management compensation and to estimate the company's prospects in the future. Earnings management is a practice used by businesses to enhance financial statements over time. The purpose is to attract the attention of users of financial statements to make decisions on investing and granting credit. Therefore, the aim of this study is to determine whether independent commissioners, independent audit committee, audit committee expertise, activity audit committee, size audit committee, leverage, and firm size affect earnings management. This study uses non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period as research objects. The sample selection method used is purposive sampling. The results of this study indicate that leverage and firm size have a positive effect on earnings management. The higher the leverage, the higher the risk of default on the debt owned by the company, among other things because there is an element of uncertainty in business conditions. This is avoided by investors and is a factor that causes the company's management to practice profit management to beautify its financial reports company size has a positive effect on earnings management because large companies will tend to carry out earnings management so that the company is still considered good by investors. While independent commissioners, audit committee size, audit committee independence, audit committee expertise, and audit committee activities have no effect on earnings management.
Kegiatan PKM: Sekolah Ramah Anak Gloria Christina Sunny; Aulia Danibrata; Nurti Widayati; Regi Muzio Ponziani; Calvin; Valerie Amabel Lea
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 2 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/qjwx6w43

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman warga sekolah mengenai konsep Sekolah Ramah Anak (SRA) sebagai upaya pencegahan bullying di lingkungan Sekolah Menengah Kejuruan (SMK). Kegiatan PkM dilaksanakan dalam bentuk seminar edukatif yang melibatkan guru, tenaga kependidikan, dan siswa, dengan menghadirkan narasumber dari bidang hukum perlindungan anak, psikologi pendidikan, dan manajemen pendidikan. Metode pelaksanaan dilakukan melalui pemaparan materi dan diskusi interaktif yang membahas kerangka hukum perlindungan anak, pembentukan budaya sekolah positif, penguatan aspek psikososial siswa, serta manajemen sekolah dalam penyusunan kebijakan anti-bullying, pelatihan guru, keterlibatan orang tua, dan pembentukan satuan tugas perlindungan anak. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya implementasi sekolah ramah anak secara sistematis dan berkelanjutan. Melalui kegiatan ini, diharapkan sekolah mampu menciptakan lingkungan belajar yang aman, inklusif, dan bebas dari kekerasan sehingga mendukung tumbuh kembang peserta didik secara optimal.
Co-Authors AULIA DANIBRATA DEWI KURNIA INDRASTUTI Gloria Christina Sunny NURTI WIDAYATI Regi Muzio Ponziani Valerie Amabel Lea