The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively.
Investment growth in Indonesia is increasing. This can be seen in the increase in the number of investment instruments available in the market. People are starting to become aware of the need for investment. They began to make investment a necessity that must be met. Demographic factors as a reflection of investor characteristics that are often of concern in influencing investment decisions are age, gender, education, income, occupation, marital status and investment experience. The analysis in this research is validity test, reliability test, frequency descriptive analysis, crosstab analysis and chi square test. The results of this study indicate demographic factors that have an influence on investment decisions are age and education. Meanwhile, gender, income, occupation, marital status and investment experience show that the results have no influence on investment decisions.
Mobilitas manusia saat ini sangat tinggi, kondisi ini jelas memerlukan energy berupa minuman untuk mengurangi hidratasi tubuh atau kekurangan cairan dalam tubuh. Kondisi ini dibaca sebagai peluang yang baik oleh para pengu-saha minuman dengan mendirikan perusahaan air minum dalam kemasan (AMDK). Kandungan air minum yang beragam dan dapat memberikan efek kesehatan yang besar, maka AMDK ini perlu dilakukan pengawasan dengan menerapkan SNI AMDK sebagai produk SNI wajib. Dengan demikian maka semua produk AMDK harus memiliki legalitas sertifikat yang dikeluarkan oleh Lembaga Sertifikasi Produk (LSPro) dalam bentuk sertifikasi SNI 3553 :2015 Air Mineral. CV. Nala Ridho Rahman salah satu produsen AMDK yang wajib mem-iliki sertifikasi tersebut. Pengabdiaan ini bertujuaan untuk memberikan pendampingan dan penyusunan Sistem Manajemen Mutu (SMM) ISO 9001:2015 dengan pendekatan Cara Produksi Pangan Olahan yang Baik (CPPOB). Metode pengabdiaan adalah dengan mempelajari SNI 3553: 2015 Air Mineral, dilanjutkan dengan uji air kemasan untuk melihat gap produk AMDK dengan standar SNI 3553:2015 Air Minum, dilanjutkan dengan menyusun dokumen Sistem Mutu( SMM) SNI ISO 9001:2015 dan berbasis CPPOB, implementasi dan pendaftaran SNI 3553:2015 ke LSPro di BBTPPI Semarang untuk memperoleh sertifikasi SNI. Hasil pengabdiaan ini adalah dokumen SMM ISO 9001:2015 dengan pen-dekanan CPPOB dan Sertifikasi SNI 3553:2015 Air Minum Dalam Kemasan.
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