Earnings management (EM) is manipulation done by management in preparing financial statement in order to gain management advantages or to increase the firm value. EM can reduce the quality of financial statements because it does not show the real earning periodical. This research aims to identify the effect of good corporate governance (GCG) (institutional ownership, managerial ownership, frequency of board meetings, frequency of audit committee (AC) meetings), firm size, and leverage on the EM. Population comprises the companies in LQ 45 index of Iindonesia Stock Exchange (IDX) for the period 2010–2014. Samples of the research were taken using purposive sampling method, and the variables are tested using multiple linear regression analysis. The results of the research show that partially, only leverage has significant effect on EM, while institutional ownership, managerial ownership, frequency of board meeting, frequency of AC meetings, and firm size have no significant effect on EM, but all of the variables have simultaneously significant effect on EM. Limitations of the research are the only used 6 independent variables and 21 companies as samples of the research.
Corporate Social Responsibility (CSR) is a commitment of the company or the business world to participate in the development of sustainable economy. It concerns companies’ social responsibilities as well as stresses the balance of economic, social, and environmental aspects. This research aims to analyze the influence of CEO’s international work experiences, foreign ownership and controlled variables of profitability and firm size on CSR disclosure. The sample of this research is represented by 134 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014. It analyzes the companies’ annual reports using content analysis method based on the GRI G4. The data panel is analyzed using multiple linear regression. The results of this research show that the CEO’s international work experience has a positive and significant effect on CSR disclosure. Profitability and firm size, taken as control variables, also have a significant positive effect on CSR disclosure.
Pembuangan sampah yang tidak diurus dengan baik akan mengakibatkan masalah besar. Perlunya inovasi – inovasi tentang pola pengelolaan sampah di Indonesia yaitu dengan pembentukan Bank sampah, peningkatan daur ulang, dan pembuatan kompos dari sampah organik. Tim Pengabdian Dosen Fakultas Ekonomi Universitas Sriwijaya melakukan kegiatan pengabdian kepada masyarakat dengan mengadakan Pelatihan Managemen Pengelolaan Bank Sampah. Tujuan dari kegiatan ini selain dari memberikan pelatihan mengenai Managemen Pengelolaan Sampah juga memberikan sosialisasi dan edukasi tentang pentingnya menumbuhkan kesadaran tentang pemilahan sampah dan meningkatkan pemahaman manajemen pengolahan sampah yang baik. Kegiatan ini dilakukan dengan proses pendampingan di Kelurahan Karang Anyar, Kecamatan Gandus, Kota Palembang. Peserta kegiatan terdiri dari 15 Orang. Hasil evaluasi kegiatan yaiu adanya peningkatan pemahaman dan pengetahuan tentang manajemen pengolahan bank sampah sebesar 77 persen peserta memilih setuju, 20 persen memilih netral dan 3 persen memilih sangat setuju. Adanya pemahaman pengolalaan sampah melalui 3R dengan persentase sebanyak 80 persen peserta memilih setuju, 17 persen memilih netral dan 3 persen memilih sangat setuju dari 15 peserta yang berasal dari masyarakat Kelurahan Karang anyar. Hal ini terlihat peserta sudah cukup memahami tentang cara pengelolaan Bank Sampah dan menerapkannya di daerah mereka.
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