Tujuan penelitian ini adalah untuk menguji kembali secara empiris pengaruh informasi asimetri, leverage dan ukuran perusahaan terhadap manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan tahunan periode 2011-2013 sebanyak 138 perusahaan. Sampel penelitian menggunakan porposive samping sebanyak 50 perusahaan. Teknik analisis data yang digunakan adalah model regresi linear berganda. Dari hasil olah data diperoleh bahwa nilai koefisien korelasi (R) sebesar 0,586. Artinya, asimetri informasi, leverage dan ukuran perusahaan berhubungan erat dengan manajemen laba; nilai koefisien determinan (R Square) sebesar 0,344. Artinya, manajemen laba dapat dijelaskan oleh asimetri informasi, leverage dan ukuran perusahaan sebesar 34,4% dan 65,6% dijelaskan oleh faktor lain. Dari hasil uji t, diperoleh X1 1ilai thitung (3,377) > ttabel (1,976) dengan tingkat signifikansi 0,001 < 0,05, sehingga H1 diterima; artinya, asimetri informasi berpengaruh positif signifikan terhadap manajemen laba. X2 nilai thitung (5,457) > ttabel (1,976) dengan tingkat signifikansi 0,000 < 0,05, sehingga H2 diterima;artinya, leverage berpengaruh positif signifikan secara terhadap manajemen laba; dan X3 nilai thitung (2,808) > ttabel (1,976) dengan tingkat signifikansi 0,006 < 0,05, sehingga H3 diterima; artinya, ukuran perusahaan berpengaruh positif signifikan terhadap manajemen laba. Dengan demikian asimetri informasi, leverage dan ukuran perusahaan, secara parsial berpengaruh positip dan signifikan terhadap manajemen laba pada perushaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013.

The purpose of this study was to determine the effect of deposit interest rates, foreign exchange rates and inflation rates on the volume of stock trading on the Indonesia Stock Exchange. This study applies a survey method to 54 Manufacturing companies that have been listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used the proportional random sampling method. The research data were analyzed using multiple linear regression analysis. The results showed that the variable deposit interest rate, foreign exchange rate, inflation rate simultaneously had a significant effect on stock trading volume and the variable deposit interest rate, foreign exchange rate, inflation rate partially had a positive and significant effect on the volume of stock trading in manufacturing companies in Indonesia. Indonesia stock exchange. The coefficient of determination (R^2) is 50.7 percent, this shows that variations in the variable deposit interest rate, foreign exchange rate, inflation rate can explain the variation in stock trading volume 50.7%.

The purpose of this study is to compare interest in entrepreneurship and working as an employee during the Covid-19 pandemic. The population is all alumni of the Faculty of Economics, Unika Santo Thomas, Medan. A sample of 96 respondents, data collection techniques using questionnaires, documentation and interviews, data analysis techniques referring to Miles & Huberman (1992: 16) with three flow of activities that occur simultaneously, namely: data reduction, data presentation, conclusion drawing/verification. The results showed that interest in entrepreneurship during the Covid-19 pandemic among alumni of the Faculty of Economics, Unika Santo Thomas, Medan, was higher, namely 56 respondents compared to interest in working as an employee during the Covid-19 pandemic, which was 40 respondents. The reason respondents chose to be interested in entrepreneurship is because during the Covid-19 pandemic, many companies have reduced the number of employees or terminated their employment relationship. With entrepreneurship, they will open up new job opportunities for people affected by Covid-19. And they also want to be free to manage their own work. The reason respondents chose interest in working as an employee is because by working as an employee they will get a steady income every month. Even though during the Covid-19 pandemic, many companies or agencies have reduced the number of employees, the respondents will remain firm in their stance and will be more active in preparing themselves to compete in the world of work. To conduct a comparative analysis of interest in entrepreneurship and working as an employee during the COVID-19 pandemic, an in-depth evaluation should be carried out by adding an indicator of questions about the reasons for alumni to become entrepreneurs and work as employees and increase the number of respondents observed.

Pasal 33, ayat (1) UUD 1945 menegaskan bahwa “Perekonomian disusun sebagai usaha bersama berdasar atas asas kekeluargaan.” Makna yang terkandung dalam ayat tersebut sangat dalam, yakni sistem ekonomi yang dikembangkan seharusnya tidak basis persaingan serta atas asas yang sangat individualistik, tetapi berdasarkan kebersamaan. Lembaga ekonomi yang sesuai dengan amanat pasal 33, ayat 1 UUD 1945 adalah koperasi, yang salah satunya adalah Koperasi Simpan Pinjam (KSP) atau Credit Union (CU). Masyarakat hanya dapat memahami kelembagaan ekonomi ini secara utuh adalah dengan memahami Anggaran Dasar dan Anggaran Rumah Tangga KSP atau CU. Hal ini hanya akan terjadi bila dilaksanakan sosialisasi dan diskusi tentang Anggaran Dasar dan Anggaran Rumah Tangga KSP atau CU. Anggaran Dasar dan Anggaran Rumah Tangga KSP atau CU ini merupakan dasar dari tata kelola KSP atau CU yang sehat, sehingga keberlangsungannya menjadi terjamin.