Analisis Pengaruh Penerapan Manajemen Strategik Dan Penyusunan Anggaran Pemilukada Terhadap Kinerja Lembaga Penyelenggara Pemilu

Abstract

KPU in the city of Batam is a state institution that organizes public services in the ownership sector. In planning its duties and functions, KPU Batam has compiled a strategic plan, annual work plan and performance agreement. The implementation of strategic management and budget preparation is considered to affect the performance of the institutions both financial performance and program performance. This research is a quantitative descriptive study with a correlational approach. The variables tested in this study were the application of Stratejic management and budget drafting as independent variables and performance achievements as dependent variables. This research uses secondary data consisting of institutional documents in the form of strategic plan comments, annual work plans, performance reports and budget realization. This research shows that the variable (X1) is the application of strategic management that is engaged towards the performance of the board. Variable (X2) Implementation of budget drafting that affects the institution's performance.

The Effect of Leverage, Profitability and Information Asymmetry on Earnings Management

“…The calculation of earning power will make it easier for investors to analyze and project the level of effectiveness of a company. This is in line with research conducted by (Nahar and Erawati, 2017), but in contrast to research conducted (Yando and Lubis, 2018) where net profit margin does not affect earnings management. H2: Profitability has a positive effect on Earnings Management.…”

“…The interaction between market participants in buying and selling shares is influenced by information received in the form of public reports (directly) or through insider trading (indirectly) by increasing the spread. This description is in accordance with research conducted by (Yando and Lubis, 2018) and (Wijayanti and Mukti, 2018) which state that information asymmetry has a positive effect on earnings management. The more information that investors do not know, the more opportunities the company has in conducting earnings management.…”

Factors Affecting Earnings Management in Manufacturing Companies Listed on Indonesian Stock Exchange

“…These findings are in line with Jennifer and Sudirgo (2021) and Rizki (2021), where information Asymmetry does not affect the earnings management practice in a company [31,33]. In contrast, Yando and Lubis (2018) stated that information Asymmetry has a significant positive effect on earnings management [8].…”

“…According to the previous research, there are plenty of variables that can affect the practice of earnings management in the company. Some of the variables are leverage, capital structure, firm size, earnings power, dividend policy, tax planning, liquidity, profitability, information Asymmetry, good corporate governance, etc [5][6][7][8][9]. However, those variables give different and inconsistent results in each research, therefore this research is expected to offer more information associated with the factors that affected earning management, in which in this research includes leverage, firm size, profitability, liquidity, information Asymmetry, and earnings power.…”

Pengaruh Pengungkapan Corporate Social Resposibility terhadap Manajemen Laba:

“…Asimetri informasi menyebabkan terjadinya perbedaan pendapat, dimana informasi akuntansiyang menjadi wujud pertanggungjawaban manajer menjadi sumber informasi utama dalam pengambilan keputusan. Namun karena terjadinya asimetri informasi para stakeholder bisa salah dalam menggambil suatu keputusan (Yando & Lubis, 2018). Selain itu asimetri informasi menyebabkan terjadinya suatu konflik yaitu konflik kepentingan (agency conflic).…”