Judul: Pengaruh Penerapan Good Corporate Governance, Ukuran Bank dan Leverage terhadap Manajemen Laba pada Perusahaan Sektor Perbankan.
Abstrak: Manajemen Laba merupakan campur tangan manajemen dalam proses penyusunan laporan keuangan perusahaan bagi eksternal guna mencapai tingkat laba tertentu. Manajemen laba dapat terjadi karena adanya ketidaksejajaran kepentingan antara pemegang saham dan manajer. Untuk mengurangi perilaku manajemen laba maka perlu dilakukan tata pengelolaan perusahaan yang baik. Tujuan penelitian ini adalah menganalisis good corporate governance (GCG), ukuran bank dan leverage terhadap manajemen laba. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan periode 2013-2016. Pengolahan dan analisis data menggunakan metode regresi linear berganda dengan perangkat SPSS 22. Hasil penelitian menunjukkan bahwa komite audit memiliki pengaruh positif signifikan terhadap manajemen laba. Sedangkan komisaris independen, kepemilikan manajerial, ukuran bank dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.
Keyword: GCG, leverage, manajemen laba, regresi linear berganda, ukuran bank

Judul: Pengaruh Manajemen Laba terhadap Kinerja Perusahaan Perbankan yang terdaftar di Bei Tahun 2014
Abstrak: Praktik manajemen laba memiliki kecenderungan bersifat negatif. Hal ini belum meyakinkan sebelum mengetahui bagaimana pengaruhnya terhadap kinerja keuangan dan kinerja pasar perusahaan, terutama sub sektor perbankan. Tujuan dari penelitian ini antara lain: (1) mengidentifikasi perbankan yang diindikasikan menggunakan praktik manajemen laba, (2) menganalisis pengaruh manajemen laba terhadap kinerja keuangan perbankan, (3) menganalisis pengaruh manajemen laba terhadap kinerja pasar perbankan, dan (4) menganalisis pengaruh kinerja keuangan terhadap kinerja pasar perbankan. Data yang digunakan yaitu laporan tahunan perusahaan perbankan tahun 2013-2014. Teknik pengambilan sampel dilakukan dengan purposive sampling. Total sampel adalah 35 perusahaan. Untuk mengetahui indikasi manajemen laba digunakan Modified Jones Model. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dan sederhana. Hasil dari penelitian ini menunjukkan bahwa manajemen laba tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan dan kinerja pasar. Hasil juga menunjukkan bahwa kinerja keuangan memiliki pengaruh yang signifikan terhadap kinerja pasar perusahaan.
Keyword: kinerja keuangan, kinerja pasar, manajemen laba

Judul: Characteristic of Overshooting Top (OT) Based on  Himawari  8  Satellite  as  a  Convective  Cloud  Feature  that  Generates  Extreme Weather in the Java Island Region
Abstrak: Overshooting Top (OT) is a feature at the top of a convective cloud that is associated with extreme weather. Research on OT in tropical Indonesia is still very limited. The existence of geostationary satellites with wide area coverage and fast frequency observations is useful for observing the fast dynamics of the OT life cycle. Therefore, this study intends to analyze the relationship between OT and extreme weather, updraft and thermodynamic conditions of OT when extreme weather occurs, the best objective method for detecting OT in the day time and night time, and the spatiotemporal distribution of OT in the tropical region of Java Island during the 2018-2021 period. Based on visual analysis using visible channel and Himawari 8 sandwich products, 87% of extreme weather events in Java were accompanied by the appearance of OT. It indicates that the presence of the OT pattern is a convection cloud pattern or feature that is closely related to extreme weather events for the Java Island region. The existence of a time lag between the appearance of OT and extreme weather events on Java Island indicates that the OT of convection cloud can be used as a precursor or nowcasting for the appearance of extreme weather. Most of the convective cloud OT features during extreme weather events on Java Island have altitude that were only able to exceed the altitude of the equilibrium level and few were able to exceed the tropopause level of 9 km – 16 km. The difference in atmospheric conditions during extreme weather events on Java Island, which is in the tropics and subtropics, is a strong and unstable convective energy condition characterized by a larger CAPE, as well as unstable KI, LI, SI and TTI values. It is offset by kinematic factors in the form of a weak vertical wind shear (bulk wind shear 0-6 km) and a higher freezing point height. The difference between extreme weather events in the Java Island region and other tropical regions compared to subtropical regions is the strong updraft speed of convection clouds. The IRW Texture COMB algorithm based on the IRW-Texture Gradient modification and the COMB algorithm shows a significant increase in quality for detecting OT and non-OT pixels in Java. Rainy days with rainfall > 50 mm/day are very common in areas with an altitude of > 500 m. On the other hand, the level of convection activity which is indicated by the presence of OT and lightning is significantly reduced in this area. OT of convective clouds appear more frequently during the DJF season and less frequently during the JJA season. OT often appears during the day time and rarely at night time. Most OTs appear in the central part, away from the south and north coasts of Java Island during the day, while OTs that appear near the south and north coasts of Java Island can appear in the morning or afternoon.
Keyword: convective clouds, extreme weather, Overshooting Tops, Himawari 8 Satellite