The purpose of this study was to determine the effect of Company Value, Leverage, and Company Size on Earnings Persistence in Companies Listed in the Jakarta Islamic Index (JII). Data obtained from the page www.idnfinancial.com. The data in this study are secondary data. The approach used in this research is a quantitative approach. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. Samples that fit the criteria were obtained by 23 companies during the 2015-2019 observation period. Then the data were analyzed using the SPSS data regression analysis model.26.0 The results showed that firm value had no significant effect on earnings persistence, leverage and firm size had a significant effect on earnings persistence on companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period.
Sebagai salah satu peranan perguruan tinggi dalam mewujudkan Tridharma Perguruan Tinggi khususnya dibidang Penerbangan, Politeknik Penerbangan Indonesia dipandang perlu melakukan sosialisasi terkait Kawasan Keselamatan Operasi Penerbangan (KKOP) khususnya untuk masyarakat disekitar kawasan Bandar Udara. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan khususnya informasi tentang dunia penerbangan terkait dengan KKOP yang merupakan wilayah daratan dan/atau perairan dan ruang udara di sekitar bandar udara yang dipergunakan untuk kegiatan operasi penerbangan dalam rangka menjamin keselamatan penerbangan. Kegiatan ini dilaksanakan dengan metode sosialisasi kepada masyarakat sekitar Bandar Udara Budiarto dan Kawasan kampus Politeknik Penerbangan Indonesia Curug dengan melibatkan tokoh masyarakat dan pemuda pada Desa Kemuning, Kecamatan Legok, Kabupaten Tangerang, Provinsi Banten selama satu hari. Pelaksanaan sosialisasi juga melibatkan Taruna Program Studi Diploma III Operasi Bandar Udara yang secara aktif menyiapkan materi didampingi para dosen dengan harapan Taruna dapat secara langsung berinteraksi dengan masyarakat sekitar di dalam menyampaikan ilmu yang telah dipelajari di kampus. Dengan adanya kegiatan Sosialisasi KKOP ini diharapkan penyebaran pengetahuan terkait KKOP di warga Desa Kemuning diharapkan mampu meningkatkan kewaspadaan masyarakat sekitar Bandar Udara Budiarto dan kampus Politeknik Penerbangan Indonesia Curug ketika beraktifitas di sekitar kawasan operasi penerbangan.
Earning management is often done by the company, but until now very rarely research conducted especially on companies that apply the principle of Islam so that the whole company impressed will apply it. The purpose of this research is to prove and analyze the influence of corporate social responsibility disclosure, profit-statement, and profit growth on earning management, especially in companies listed in the Jakarta Islamic Index (JII) during 2015-2018. Earning management uses Jones ' modification Model (1995), independent variables are researched, among others, corporate social responsibility disclosures, profit persistence, and profit growth. Samples were selected by the Purposive sampling method and were conducted hypothesis testing using multiple linear regression analysis methods. Based on the results of research that has been done proved that in the company applying the ethical principles of Islam shows that the disclosure of corporate responsibility and persistence of profit proved to have no influence on earning management, but profit growth has a significant positive influence on earning management.
This research aims to analyze CSR, Executive Risk Preference and Company Size on tax avoidance in Indonesia. This study is quantitative research, where the dependent variable is tax avoidance. To proxy tax avoidance, it uses a cash-effective tax rate (CETR). Independent variables examined include Corporate Social Responsibility, Executive Risk Preference and Firm Size. The sample of this study was 55 companies in the Financial Financing Institution sector, listed on the Indonesia Stock Exchange during period 2015-2019. This study uses purposive sampling to determine samples with predetermined criteria. At the same time, a classical assumption test is used to analyze the data. Hypothesis testing is performed using multiple linear regression methods. The results show that Corporate Social Responsibility and Company Size have a significant positive effect on tax avoidance. In contrast, there is no significant positive effect of Executive Risk Preference on tax avoidance.
Advances in science and technology have a major influence on changes in systems and work tools in an organization. Work facilities supported by modern technology are expected to make it easier and faster in achieving organizational goals. However, in reality it is difficult to achieve what is expected, because any sophisticated means is not the only aspect that can facilitate efforts to achieve organizational goals.
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