Investment is an important thing to do given the uncertainty in the future. Babakan Village is located in a position that makes it easy for people to be tempted to shop because of easy access to shopping centers. Through the PKK Mobilizing Team which is a government partner as well as a social organization that functions as a facilitator, planner, executor, as well as controller and with the aim of improving the welfare of the community, this PKM is held by providing counseling on the fundamentals of investment. PKM was attended by approximately sixty (60) participants of PKK ladies, the Secretary of the Village of Babakan and student representatives. This PKM has succeeded in fostering the enthusiasm and curiosity of participants to get to know the types of investments that are safe and can be done Key words: investment; PKK; investment risk; Babakan-SetuKeywords

Abstract. This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality on the Kompas 100 Index companies listed on the IDX for the 2016-2020 period. Profit Growth Variable is measured by Profit Growth Index, Audit Quality is measured by Dummy Variable, Prudence is measured by Conservatism Index, Capital Structure is measured by DER, Voluntary Disclosure is measured by Voluntary Disclosure Index, and Earning Quality is measured by QER. This research is a quantitative research and uses secondary data in the form of annual financial reports from the IDX. The sampling technique used purposive sampling method, obtained 42 companies as research samples. The data analysis tool used the Eviews software version 9. The results showed that Earnings Growth, Audit Quality, and Voluntary Disclosure had no effect on earnings quality, but Prudence and Capital Structure had a significant positive effect on Earnings Quality. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal, dan Voluntary Disclosure terhadap Kualitas Laba pada perusahaan Indeks Kompas 100 yang terdaftar di BEI periode 2016-2020. Variabel Pertumbuhan Laba diukur dengan Indeks Pertumbuhan Laba, Kualitas Audit diukur dengan Variabel Dummy, Prudence diukur dengan Indeks Konservatisme, Struktur Modal diukur dengan DER, Voluntary Disclosure diukur dengan Indeks Pengungkapan Sukarela, dan Kualitas Laba diukur dengan QER. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data sekunder berupa laporan keuangan tahunan dari BEI. Teknik pengambilan sampel menggunakan motode purposive sampling, diperoleh 42 perusahaan sebagai sampel penelitian. Alat analisis data menggunakan program software Eviews versi 9. Hasil penelitian menunjukkan bahwa Pertumbuhan Laba, Kualitas Audit, dan Voluntary Disclosure tidak berpengaruh terhadap Kualitas laba, akan tetapi Prudence dan Struktur Modal berpengaruh signifikan positif terhadap Kualitas Laba.

This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality in Kompas 100 Index companies for the 2016-2020 period. Profit Growth Variable as measured by Profit Growth Index, Audit Quality measured by Dummy Variable, Prudence measured by KNSV, Capital Structure as measured by DER, Voluntary Disclosure as measured by IPS, and Earning Quality as measured by QER. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique in this study used purposive sampling method, obtained 42 companies as research samples. Data analysis tool using software program Eviews version 9. The results show that simultaneously Earnings Growth, Audit Quality, and Voluntary Disclosure have no effect on Earnings Quality, while Prudence and Capital structure has a significant positive effect on Earnings Quality

This study aims to determine the Effect of Capital Structure, Prudence and Audit Committee on Profit Quality. This study used a sample of manufacturing companies in the food and bavarages sub-sector listed on the Indonesia Stock Exchange during the period 2016 to 2020, the number of companies sampled in this study was 12 companies with observations for 5 years. Based on the purposive sampling method, the total sample of this study is 60 annual reports. The data collection method used is secondary data, which is data obtained by researchers indirectly through intermediary media and literature studies. The data in this study was obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and several company websites. From the results of the t test analysis (partial) shows that the Capital Structure and Prudence have a significant influence on the quality of profits. Meanwhile, the Audit Committee does not have a significant influence on the quality of profits. So, audit committee will not be too important to organized

The purpose of this study to test the effect of Good Corporate Governance Structure, Sustainability Reporting Disclosure,  and Firm Value on the Economic Value Added as an intervening variable. This study uses secondary data from the period 2010-2015 to firms listed at Indonesia Exchange. The sampling technique used purposive sampling. Tools to process the data using SPSS 23.The results showed  Board of Commissioners Size, Independent  Commissioner, Institutional Ownership  have a significant impact on Firm Value while Board of Directors Size, Audit Committee, Managerial Ownership does not have effect on Firm Value. Board of Directors Size and Board of Commissioners Size have an effect on Economic Value Added and Firm Value, but Economic Value Added  not an intervening variable between Board of Directors Size and Board of Commissioners Size. , Independent  Commissioner has not effect on Economic Value Added, but Economic value added is an intervening variable between Independent  Commissioner and Firm Value. Audit Committee does not effect on Economic Value Added and Firm Value, but Economic value added is an intervening variable between Audit Committee and Firm Value. Managerial ownership does not have effect on Economic Value Added and Firm Value, but Economic value added is an intervening variable between Managerial ownership and Firm Value. Institusional Ownership does not have effect on Economic Value Added and Economic Value Added is not intervening variable between Institusional Ownership and Firm Value. Sustainability Report Disclosure has an effect on Economic Value Added and Firm Value.