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"Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap earnings management pada perusahaan sektor manufaktur yang terdaftar di BEI tahun 2017 – 2021. Pada triwulan II 2021, meskipun di tengah pandemi Covid 19, industri manufaktur telah menjadi kontributor terbesar atas kenaikan pertumbuhan ekonomi Indonesia mencapai 7,07%. Di akhir tahun 2021 juga, jumlah investor Pasar Modal Indonesia tercatat mengalami pertumbuhan signifikan mencapai 92,9% jika dibandingkan dengan tahun 2020. Hal ini menjadikan kebutuhan akan laporan keuangan yang andal khususnya pada perusahaan sektor manufaktur menjadi semakin besar. Untuk menguji hipotesis penelitian dilakukan regresi data panel pada model Fixed Effect menggunakan EViews 10. Hasil penelitian ini menunjukkan bahwa mekanisme corporate governance yang diteliti yaitu size of board commisioners, internal ownership, dan quality of audit tidak berpengaruh terhadap earnings management. Sedangkan independence of board commisioners berpengaruh negatif signifikan terhadap earnings management.......The aim of this study is to determine the effect of corporate governance on earnings management manufacturing companies listed at the Indonesia Stock Exchange in 2017 – 2021. In the second quarter of 2021, even though amid the Covid-19 pandemic, the manufacturing industry has become the largest contributor to the increase of Indonesia's economic growth reaching 7,07%. Also at the end of 2021, the number of Indonesian Capital Market investors recorded a significant growth reaching 92.9% compared to 2020. This makes the need for reliable financial reports, especially for companies in the manufacturing sector, even greater. To test the hypothesis, panel data regression was performed on the Fixed Effect Model using EViews 10. The results find that the corporate governance mechanisms studied, namely the size of board commissioners, internal ownership, and quality of audit do not affect earnings management. Meanwhile, the independence of board commissioners has a significant negative effect on earnings management."

"Penyediaan akses air bersih yang memadai saat ini menjadi tantangan berat bagi Pemerintah Kota Bekasi. Berdasarkan data dari Perusahaan Daerah Air Minum (PDAM) Tirta Patriot dan PDAM Bekasi Tahun 2018, kedua PDAM ini baru mampu melayani 21,76 % wilayah Kota Bekasi. Masih terbatasnya cakupan layanan penyediaan air bersih menyebabkan masyarakat masih menggunakan air tanah diantaranya melalui sumur gali atau sumur bor. Hal ini sangat rentan terhadap pencemaran air tanah yang salah satunya ditandai dengan adanya kontaminasi fekal. Penelitian ini dilakukan untuk mengidentifikasi tingkat pencemaran dan sebaran fekal pada air tanah serta mengkaji faktor-faktor seperti data sosio-ekonomi, kejadian turunnya hujan 24 jam sebelum pengambilan sampel air, jenis sumur, dan jarak antara sumur dan tangki septik yang berisiko menyebabkan kontaminasi fekal pada air tanah di Kota Bekasi dengan lokasi studi yakni Kelurahan Jatiluhur, Kelurahan Sumur Batu, dan Kelurahan Jatirangga. Sebanyak 255 sampel air dari berbagai jenis sumur diambil pada musim hujan. Pengujian kualitas air tanah dilakukan dengan parameter pH, suhu, total coliform, dan E. coli. Pengujian total coliform dan E. coli dilakukan dengan menggunakan IDEXX Colilert-18 dimana konsentrasi E. coli dihitung menggunakan metode Most Probable Number (MPN). Hasil pengujian menunjukkan bahwa kadar pH rata-rata yaitu 5,5; suhu rata-rata sebesar 28,8°C; konsentrasi rata-rata Total Coliform yakni 868,9 MPN/100 mL dan konsentrasi E. coli rata-rata sebesar 276,5 MPN/100 mL. Hasil penelitian menunjukkan 60% sumber air tanah pada 3 (tiga) kelurahan terkontaminasi E. coli dimana 24% diantaranya memiliki konsentrasi E. coli melebihi 100 MPN/100 mL. Selain itu, terdapat terdapat perbedaan kontaminasi E. coli yang signifikan pada ketiga kelurahan dari hasil uji Kruskal-Wallis. Berdasarkan uji statistik, diketahui bahwa jenis sumur seperti sumur gali dan jarak antara sumur dan tangki septik yang berjarak <5 meter dan 5-10 meter secara signifikan mempengaruhi kontaminasi E. coli di air tanah.......Provision access to adequate clean water is currently a serious challenge for the Bekasi City Government. Based on data from Perusahaan Daerah Air Minum (PDAM) Tirta Patriot dan PDAM Bekasi in 2018, both of them are only able to serve 21,76%. The limited scope of clean water supply services causes the community to still use groundwater from dug wells or boreholes. This is very susceptible to groundwater pollution, one of which is characterized by fecal contamination. This study aims to identify the level of fecal pollution and distribution in groundwater and assess factors such as socio-economic data, rainfall events 24 hours before water sampling, types of wells, and the distance between wells and septic tanks that are risk of fecal contamination in groundwater in Bekasi City with the study locations are Jatiluhur, Sumur Batu, and Jatirangga Urban Village. A total of 255 water samples from various types of wells were taken during the rainy season. Groundwater quality testing is carried out with parameters pH, temperature, total coliform, and E. coli. Testing for total coliform and E. coli was carried out using IDEXX Colilert-18 where the concentration of E. coli was calculated using the Most Probable Number (MPN) method. The test results show that the average pH level is 5.5; average temperature of 28.8 ° C; the average concentration of Total Coliform was 868.9 MPN / 100 mL and the average concentration of E. coli was 276.5 MPN / 100 mL. The results showed 60% of groundwater sources in 3 (three) villages were contaminated with E. coli where 24% of them had E. coli concentrations exceeding 100 MPN / 100 mL. In addition, there are significant differences in E. coli contamination in the three villages based on Kruskal-Wallis test result. Based on statistical tests, it is known that the type of wells such as dug wells and the distance between the well and the septic tank which are <5 meters and 5-10 meters significantly influence E. coli contamination in groundwater."