AkMen JURNAL ILMIAH https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen <p style="text-align: justify;">Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan Manajemen (yang meliputi Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran dan Manajemen Strategi). Artikel yang diterbitkan dalam jurnal AkMen merupakan artikel yang belum pernah diterbitkan maupun dalam proses penerbitan oleh penerbit lain. Artikel-artikel yag diterbitkan oleh Jurnal AkMen telah melalui penelaahan&nbsp; oleh Mitra bestari (Peer reviewers).&nbsp;Berdasarkan No. Surat Keterangan : 200/M/KPT/2020 Peringkat Akreditasi Jurnal Ilmiah Periode III Tahun 2020, AkMen Jurnal Ilmiah mendapat peringkat Akreditasi <a href="https://sinta.ristekbrin.go.id/journals/detail?id=7083" target="_blank" rel="noopener">SINTA 4</a>.</p> <p>Jurnal AkMen p-ISSN <a href=" http://u.lipi.go.id/1180427350">1829-8524</a>&nbsp;dan e-ISSN <a href="http://u.lipi.go.id/1519173953">2621-4377</a>&nbsp;Lembaga Penelitian dan Publikasi Nobel Indonesia</p> en-US <h2><span style="font-size: 14px;">Penulis yang menerbitkan pada Jurnal Ilmiah AkMen &nbsp;menyetujui persyaratan berikut:</span></h2> <div class="page"> <ol> <li class="show">Penulis memiliki hak cipta dan memberikan hak Jurnal Ilmiah AkMen untuk publikasi pertama dengan karya yang secara bersamaan dilisensikan di bawah&nbsp;<a href="https://creativecommons.org/licenses/by/4.0/">Lisensi Atribusi Creative Commons (CC BY 4.0)</a>&nbsp;yang memungkinkan orang lain untuk berbagi (menyalin dan mendistribusikan kembali materi dalam media atau format apa pun) dan beradaptasi (mencampur) , mentransformasikan, dan membangun di atas bahan) karya untuk tujuan apa pun,</li> <li class="show">Penulis dapat membuat perjanjian kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi jurnal, yang diterbitkan dari karya tersebut (misalnya, mempostingnya ke repositori institusional atau menerbitkannya dalam sebuah buku), dengan pengakuan atas publikasi awalnya di Jurnal Ilmiah AkMen</li> <li class="show">Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, dalam repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat menyebabkan pertukaran yang produktif, serta kutipan yang lebih awal dan lebih besar dari karya yang diterbitkan.</li> </ol> </div> hidayat@stienobel-indonesia.ac.id (Muhammad Hidayat) khalikwahdanial@stienobel-indonesia.ac.id (Nurkhalik Wahdanial Asbara, S.Kom., M.Kom) Thu, 31 Dec 2020 00:00:00 +0000 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP LOYALITAS KARYAWAN https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1174 <p style="text-align: justify;"><em>This study aims to examine the effect of transformational leadership, organizational culture and compensation on employee loyalty. The data were collected through a questionnaire distributed to the managers of PT. Bosowa Berlian Motor (BBM) as a population. The research sample used purposive sampling technique with the criteria of a manager who held a managerial position for at least 5 years when the research was conducted. The analytical method used is multiple linear regression through SPSS. The results of this study indicate that transformational leadership, organizational culture and compensation significantly affect employee loyalty.</em></p> Muliati Muliati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1174 Thu, 31 Dec 2020 00:00:00 +0000 IMPLEMENTASI BLENDED LEARNING DI MASA PANDEMI COVID-19 PADA STIE WIRA BHAKTI MAKASSAR https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1164 <p><em>Productivity asa a result of learning is an achievement to change individual behavior for the better, encourage ego-involment and useful for many people. This is can be achieved if the campus is able to compete and adapt to changes in technology, information and communication.When the Covid-19 Pandemic hit the world, including Indonesia, the education had to change and even modify learning methods to achieve lecture produktivity. Blended Learning as a learning enrichment is considered very effective supported by intristic and extristic motivation,</em></p> <p><em>The study aims to identify and analyze the effect of blended learning effectiveness and motivation on the productivity of lecturers and students at STIE Wira Bhakti Makassar. The research sample was 63 lecture of STIE Wira Bhakti Makassar and the analysis method used was multiple regression analysis with the IBM SPSS Statistics program. The results showed that the effectiveness of the blended learning method and motivation had a positive and segnificant effect on the productivity of the lecturers and students of STIE Wira Bhakti Makassar.</em></p> Indira Basalamah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1164 Thu, 31 Dec 2020 00:00:00 +0000 REDENOMINASI, NILAI MATA UANG DAN EKSISTENSI EMAS DI ERA COVID-19 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1124 <p><em>It is difficult to understand the economic turmoil that has hit Indonesia, especially in various parts of the world. This is related to the outbreak of coronavirus or the familiar one called covid-19. The economic contraction is clearly striking in various sectors, ranging from trade, manufacturing, to capital markets. Another problem that is no less strange is the value of the rupiah which continues to slump sharply followed by the upheaval in the value of gold whose price continues to soar. Not to mention the issue of rupiah redenomination that continues to roll behind economic uncertainty. This research provides an economic perspective and essence that needs to be built on the various economic problems and issues facing the Country of Indonesia. Therefore, from various explanations of the point of view on the issues that are being discussed in this study provide input to the relevant parties in making decisions in addressing the problem. The importance of the results of this study is to provide information and analysis on how to make decisions and attitudes behind the economic problems that are facing today. </em></p> <p><em>&nbsp;</em></p> Chairul Ihsan Burhanuddin, Burhanuddin Burhanuddin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1124 Thu, 31 Dec 2020 00:00:00 +0000 PENGARUH PENGAWASAN, SISTEM AKUNTANSI DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1154 <p style="text-align: justify;"><em>Local government performance is a description of the level of achievement of the implementation of an activity/program/policy in realizing the goals, objectives, mission and vision of the organization as stated in the formulation of an organization's strategic planning. Therefore, the measurement of local government performance must include financial and non-financial performance measurement. Measurement of local government performance is directed at each organization that has been given the authority to manage resources in accordance with their respective fields. The research objective was to determine and analyze the effect of supervision, accounting systems and regional financial management on local government performance, either partially or simultaneously. The research sample came from 60 local government employees and the method of analysis used was multiple regression analysis with the IBM SPSS Statistics program. The results showed that supervision, accounting systems and regional financial management had a positive and significant effect on local government performance, either partially or simultaneously and supervision was the most dominant variable affecting local government performance</em></p> Sitti Murniati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1154 Thu, 31 Dec 2020 00:00:00 +0000 ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU PADA PT. MARUKI INTERNASIONAL INDONESIA https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1162 <p style="text-align: justify;"><em>The purpose of this study was to determine the control of raw material inventory at PT. Maruki Internasional Indonesia uses the EOQ (Economic Order Quantity) method to minimize inventory costs. The type of data used is quantitative data and qualitative data. The data sources used are primary data and secondary data. The analysis method used is quantitative descriptive using the Economic Order Quantity (EOQ) method. The results showed that the control of raw material inventory at PT. Maruki Internasional Indonesia, if you use the EOQ (Economic Order Quantity) method, can minimize inventory costs</em></p> Andi Mulia Saleh ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1162 Thu, 31 Dec 2020 00:00:00 +0000 PERHITUNGAN HARGA POKOK PRODUKSI KERUPUK DENGAN MENGGUNAKAN METODE FULL COSTING (Studi Kasus Pada UKM Kerupuk Cita Rasa Sidomulyo Barat – Pekanbaru) https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1198 <p><em>&nbsp;This research was conducted to determine the calculation the cost of goods manufactured using the full costing method and to find out the difference in the calculation of the cost of goods manufactured based on UKM Kerupuk Cita Rasa. After calculating the cost of goods manufactured using the full costing method, there is a difference with the calculations made by the UKM. The difference in the calculation of the cost of goods manufactured based on the UKM using the full costing method per product unit is Rp 9.90 for Palembang crackers and Rp 3.42 for rice crackers. Meanwhile, the overall difference between the calculation based on UKM and the calculation using the full costing method is Rp 13.32 per product unit. This is because the imposition of more detailed overhead costs for each product. </em><em>The calculation of the cost of goods manufactured according to the company does not separate the cost of goods manufactured per product, while the calculation of the cost of goods manufactured using the full costing method separates the cost of goods manufactured for each product. </em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><strong><em> : </em></strong><em>Cost of Goods Manufactured, Full Costing, Overhead Cost</em></p> Fifitri Ali, Annisha Harianti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1198 Thu, 31 Dec 2020 00:00:00 +0000 ANALISIS PERBEDAAN PENGELOLAAN PEMUNGUTAN PPH 21 APARATUR SIPIL NEGARA (ASN) SEBELUM DAN SESUDAH IMPLEMENTASI PERATURAN DIREKTORAT JENDERAL PAJAK No. 32/PJ/2017 (Studi Kasus di Kantor Pemerintah Daerah Kabupaten Bulukumba) https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1203 <p style="text-align: justify;"><em>This study aims to (1) identify and analyze the differences in the management of withholding income tax 21 tax cutters before and after the implementation of Tax Directorate Regulation No. 32 / PJ / 2017 at the Bulukumba District Government Office. (2) To identify and analyze implementation barriers before and after the Directorate General of Taxation Regulation Number 32 / PJ / 2017 and their impact on the quality of tax reporting at the Bulukumba Regency Regional Government Office. The research was conducted at the Bulukumba Regency Government Office by taking 58 samples, namely treasurers and assistant treasurer staff. When the research was conducted from July to August 2020. The results showed (1) there was no difference in the deduction of Article 21 PPh tax for ASN at the Bulukumba Regency Regional Government Office in 2015-2016 and 2018-2019 before and after the implementation of the Directorate Regulation General Tax No. 32 / PJ / 2017 where the Bulukumba Regency Government Office has carried out procedures for calculating and deducting PPh 21 on the salaries of State Civil Servants (ASN) in accordance with the Directorate General of Taxes Regulation Number 32 / PJ / 2017. (2) There are no obstacles in the implementation of the Directorate General of Taxes Regulation Number 32 / PJ / 2017 and the impact on the quality of tax reporting because all of the tax deductions have been deducted beforehand when ASN at the Bulukumba Regency Regional Government Office receives a regular salary. Until now, there is no or no information regarding civil servants who are not aware of paying taxes</em></p> Muhammad Taufik Rahman, Muhammad Hidayat, Andi Djalante ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1203 Thu, 31 Dec 2020 00:00:00 +0000 ANALISIS CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP LOYALITAS MELALUI KEPUASAN PELANGGAN PT PELABUHAN INDONESIA IV (PERSERO) MAKASSAR https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1150 <p style="text-align: justify;"><em>Business competition is getting tighter, so many companies must be able to know and fulfill the wants or needs of their customers precisely. The level of competition is so tight that many companies no longer focus their marketing activities solely on finding new buyers / customers, but on how to maintain and increase customer loyalty. The strategy that is able to bridge between customers and companies, especially in terms of satisfaction and loyalty, is to apply a concept called Customer Relationship Management (CRM). This study aims to determine the effect of CRM both on satisfaction and loyalty partially and to know the indirect effect of CRM on loyalty through customer satisfaction as an intervening variable by drawing a sample of 60 people or customers. Based on the results of testing the coefficient of determination, it is known that the effect of CRM on customer satisfaction is 20.5% and the remaining 79.5% is influenced by other variables which are not addressed in this study. While the test results of the coefficient of determination in the second regression equation show that the CRM variable and customer satisfaction affect the level of customer loyalty by 44.8% and the remaining 55.2% is influenced by other variables which are not raised in this study. However, from the results of testing the intervening variable that customer satisfaction is not an intervening variable between CRM and customer loyalty.</em></p> Muh Fuad Randy ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1150 Thu, 31 Dec 2020 00:00:00 +0000 ANALISIS KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH PUSAT PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) MAKASSAR I https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1178 <p style="text-align: justify;"><em>The formulation of the problem in this study are any factors that influence the timeliness of central government financial reporting at </em>KPPN Makassar I<em>. This study aims to determine what factors influence the timeliness of central government financial reporting. This research was conducted at the Makassar State Treasury Service Office </em>(KPPN) 1<em>. The data sources used in this study were primary data and secondary data, with qualitative descriptive analysis techniques.</em></p> <p style="text-align: justify;"><em> The results of the analysis of this study explain that the factors that influence the timeliness of central government financial reporting at the Makassar Treasury Service Office </em>(KPPN) 1<em> are competent human resources, information technology support, and organizational governance aspects. Financial reporting conducted by </em>KPPN Makassar 1<em> is always on time according to a predetermined schedule.</em></p> Nouvita Heban, Mariati Muhammad, Taufik Thahir ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1178 Thu, 31 Dec 2020 00:00:00 +0000 Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1188 <p>This study aims to examine the effect of Corporate Social Responsibility (CSR) on Company Value and Profitability and how the impact of disclosure of Corporate Social Responsibility (CSR) on firm value through Profitability as an Intervening Variable. This study uses a sample of mining companies listed on the Stock Exchange and uses a purposive sampling technique. This research is quantitative. The data used is secondary data and uses data collection methods, namely documentation and literature. A study conducted using Partial Least Square (PLS) shows that Corporate Social responsibility has a negative and insignificant effect on firm value. Corporate Social responsibility has a positive and significant impact on Profitability, and Profitability has a negative and little impact on Firm Value and Profitability can mediate Corporate Social responsibility on Firm Value as an intervening variable</p> Tri Nur Astuti, Mursalim Mursalim, Ummu Kalsum ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1188 Thu, 31 Dec 2020 00:00:00 +0000 PENGARUH HUMAN CAPITAL STRUCTURAL, CAPITAL RELATIONAL CAPITAL DAN EMPLOYEE ENGAGEMENT TERHADAP PRESTASI KERJA PEGAWAI PADA SEKRETARIAT DPRD KABUPATEN KEPULAUAN SELAYAR https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1172 <p style="text-align: justify;"><em>This study aims to analyze whether there is an influence between Human Capital, Structural Capital, Relational capital and Employee Engagement on Employee Performance at the Secretariat of the Regional People's Representative Council, Selayar Archipelago Regency. The method used is quantitative descriptive method, the data used are primary data and secondary data generated from distributing questionnaires, direct observation and literature study. The analytical tool used is statistical analysis, namely multiple linear regression analysis with proof of the hypothesis through the t test to prove the relationship between the independent variable and the dependent variable partially and the f test to prove the relationship between the independent variable and the dependent variable simultaneously. The research was conducted by taking a sample of 88 respondents, which is the total number of employees at the Secretariat of the Regional People's Representative Council of the Selayar Islands Regency. This study proves that there is a positive but insignificant influence between the Human Capital variable on Job Performance, there is a positive and significant influence between the Structural Capital, Relational Capital and Employee Engagement variables on Work Performance at the Secretariat of the Regional People's Representative Council of Selayar Islands Regency. This study also proves that there is a positive and significant influence between the variables of Human Capital, Structural Capital, Relational Capital and Employee Engagement together (simultaneously) on Job Performance at the Secretariat of the Regional People's Representative Council of Selayar Islands Regency. This study also shows that the Structural Capital variable is the most dominant variable affecting work performance at the Regional Representative Council Secretariat of the Selayar Islands Regency.</em></p> Miswar Wahyudi Nasir Leha, Syamsul Alam, Andi Djlalante ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1172 Thu, 31 Dec 2020 00:00:00 +0000 ANALISIS PENERAPAN HARGA POKOK PRODUKSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) PABRIK ROTI TAENG DI GOWA https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1206 <p style="text-align: justify;"><em>This research was conducted with the aim of knowing the application of the cost&nbsp; of production carried out by the Micro, Small and Medium Enterprise (UMKM) Pabrik Roti Taeng di Gowa. This is important considering that the calculation of the exact and detailed cost of products is needed as a basis in determining the right selling price to increase the company's income (profit). Pabrik Roti Taeng is one of the business activities that in applying the cost of production still uses a simple method. In this study, the calculation of cost of production uses the full posting method. Data analysis used is descrptive and comparative method. Production costs are calculated based on estimates. In addition, the company does not take into account fixed factory overhead costs such as depreciation of machinery and equipment into production costs</em></p> Daryanti Daryanti, Neng Indriyani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1206 Thu, 31 Dec 2020 00:00:00 +0000 PENGARUH KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA BEAT PADA PT.TUNAS DWIPA MATRA CABANG PAREPARE https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1235 <p><em>Quality of service can provide a strong impetus for customers to form a good relationship with the business entity. Customers assess a service quality not only based on the results of a service but also must take into account the service delivery process. Product quality is one of the factors that consumers consider in buying a product and in this case the company is required to provide quality service that is able to influence added value, so that it is different from the quality of competitor services so that service quality is one of the factors for consumer consideration before buying a product. This study aims to determine how much influence the quality of service and product quality on purchasing decisions Honda beat motorbikes at PT. Tunas Dwipa Matra, Parepare Branch. The analysis method used is descriptive analysis method and multiple regression analysis method. The results of this study indicate that overall or collectively there is an influence between the independent variables on the dependent variable</em></p> Arham Djauharuddin, Mulyana Machmud, Ulyana Muslimin, Aryuni Aryuni ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1235 Thu, 31 Dec 2020 00:00:00 +0000 ANALISIS KINERJA KEUANGAN PT KIMIA FARMA TBK MENGGUNAKAN METODE ECONOMIC VALUE ADDED PERIODE 2016-2019 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1180 <p style="text-align: justify;">PT Kimia Farma Tbk's NOPAT (Net Operating After Tax) value deteriorated from 2017 to 2019. NOPAT is an operating profit after deducting tax which is a return on the total invested capital. So that NOPAT is the best indicator in assessing cash-generating posts, and if a company has a low NOPAT value, the company's EVA (Economic Value Added) value will also be low and vice versa. This study aims to determine the financial performance of the pharmaceutical company PT Kimia Farma Tbk (Persero) which is listed on the Indonesia Stock Exchange (BEI) with the EVA approach from 2016-2019.</p> <p style="text-align: justify;">This type of research used descriptive quantitative. The data analysis method used is documentation by applying the Economic Value Added (EVA) formula to the financial statements of PT Kimia Farma Tbk during the research period from 2016 to 2019.</p> <p style="text-align: justify;">The results show the calculation of the EVA of PT Kimia Farma Tbk for the period 2016 and 2017 has a positive value or EVA&gt; 0, which means that PT Kimia Farma Tbk is able to create economic added value, because the net profit earned by the company is greater when compared to the cost of capital used. However, in the 2018 and 2019 periods it has a negative value or EVA &lt;0, which means that PT Kimia Farma Tbk is unable to create added economic value, because the company's total capital is greater than the operating profit after tax it receives, so it can be concluded that in 2018-2019 the company's performance not good. As input for PT Kimia Farma Tbk, it is better if you minimize the use of your own capital so that taxes borne by the company can be reduced and you can balance your own capital with loan capital so that the average WACC will get stable results.</p> Abdul Sumarlin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1180 Thu, 31 Dec 2020 00:00:00 +0000 PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1239 <p><em>This study aims to determine the audit quality and managerial ownership affect earnings management in Manufacturing Companies listed on the Indonesia Stock Exchange. This data colletion uses secondary data obtained from financial statements using purposive sampling techniques. The population is all Manufacturing Companies listed on the Indonesia Stock Exchange in 2018 for a total of 170 company. While the samples taken amounted to 55 company. The result of the research variable data have been tested for classic assumptions in the form of normality assumptions, multicollinearity assummptions and heteroscedasticityassumptions. The method of analysisand using multiple linear regression techniques. The result of the study simultaneously showed that audit quality and managerial ownership had a significant effect on earnings management. The result of the study partially show that audit quality has a negative and significant effect on earnings management, while managerial ownership has no effect on earnings management. </em></p> Ibrahim Ibrahim, Baiq Puteri Rabi’atul Adhawiyah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1239 Thu, 31 Dec 2020 00:00:00 +0000