Judul: The Effect of Corporate Governance, Leverage, and Audit Quality on Earnings Management (Empirical Study on State-Owned and Private Companies in 2016-2020)
Abstrak: Earnings management practices are generally carried out by company management to give a good impression to shareholders or investors regarding the company's performance in one reporting period. Earnings management is carried out, generally by recording profits in the company's financial statements, based on the wishes of the parties interested in it, with the intention of showing that the company has posted good performance and has good performance prospects in the future. Earnings management practices can be carried out by any company that has the desire to do so. This research was conducted using data in the period from 2016 to 2020, with the research object selected based on the purposive sampling method, namely 10 state-owned companies and 10 private sector companies. The independent variable (independent) in this study is corporate governance which is represented in the variable proportion of the presence of independent commissioners, managerial ownership, and the existence of an audit committee, financial ratio variables (leverage) and audit quality variables. While the dependent variable (dependent) is the earnings management variable. The analytical method used is descriptive statistical test, classical assumption test, and multiple regression analysis test. In this study, the variables in the regression model are divided into two parts, namely analysis in state-owned companies and analysis in private sector companies. In joint testing of state-owned and private companies, it can be concluded that the audit committee and leverage have a significant effect on earnings management, while the proportion of independent commissioners, managerial ownership, and audit quality does not show a significant effect on earnings management
Keyword: Corporate Governance, Audit Quality, Leverage, Earning Management

Judul: Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Sektor Keuangan Non Bank
Abstrak: Good Corporate Governance (GCG) adalah suatu sistem dan seperangkat aturan yang mengatur hubungan antara stakeholder yang merupakan salah satu hal yang sangat penting bagi sebuah perusahaan karena dapat memberikan nilai tambah dan meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk melihat adanya pengaruh mekanisme GCG dan ukuran perusahaan terhadap kinerja keuangan perusahaan dengan menggunakan metode data panel pada 35 perusahaan sektor keuangan non bank yang terdaftar di BEI dari tahun 2010 sampai 2014. Variabel yang digunakan adalah komite audit, ukuran dewan direksi, proporsi komisaris independen, pemegang saham institusional, ukuran perusahaan, ROA, dan ROE. Hasil penelitian menunjukkan bahwa ukuran dewan direksi berpengaruh negatif signifikan terhadap ROA dan ROE, ukuran perusahaan berpengaruh negatif signifikan terhadap ROA dan ROE. Proporsi komisaris independen berpengaruh positif signifikan hanya terhadap ROA. Komite audit dan proporsi kepemilikan institusional hasilnya gagal menunjukkan pengaruh yang signifikan terhadap ROA dan ROE.
Keyword: data panel, good corporate governance (GCG), sektor keuangan non bank

Judul: Pemodelan Selang Kelahiran Anak Pertama
Abstrak: Seiang kelahiran anak pertam3 mcrupakan jarak waktu dari umur pcrkawinan pcrtama pada \Vanila sampai umur kclahiran anak pertama. Selang kelahiran anak pertama dapal digunakan scbagai penduga kesuburan \Vanila karena pada umumnya pasangan suami islri yang bam menikah tidak menunda kelahiran anak pertama
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