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All Journal Jurnal Promosi Pendidikan Ekonomi Prosiding National Conference for Community Service Project
Jessy Venessa
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Penyusunan Bahan Ajar Kepada Anak-Anak Di Yayasan Mentari Dunia Jessica Mah; Vallen Brenda So; Xaverius Ary Richard; Hendi Gunawan; Jessy Venessa
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.5958

Abstract

Yayasan Mentari Dunia yang telah berdiri selama 9 tahun, memiliki beberapa anak asuh yang membutuhkan orang-orang yang dapat memberikan bimbingan belajar dari rumah selain dari pembelajaran secara formal di sekolah. Mengingat sekolah belum beroperasi dikarenakan oleh pandemic Covid-19.dan memerlukan beberapa sumber materi perlajaram seperti buku-buku bacaan tutorial dan latihan soal. Dalam pengumpulan data dilakukan dengan mengunjungi Yayasan Mentari Dunia dan berinteraksi dengan anak-anak asuh di yayasan tersebut. Dalam pelaksannanya,kami menyiapkan bahan ajar berupa kumpulan latihan soal. Buku pelajaran, materi dalam bentuk presentasi Power point dan sumbangan berupa alat tulis, dari kegiatan yang dilaksanakan mendapatkan hasil dimana mereka menerima dengan baik kegiatan yang kami lakukan dan berharap bahwa kegiatan ini dapat terus dilakukan secara berkala
Analisis Pengaruh Kepemilikan Asing dalam Memoderasi Karakteristik CEO terhadap Kualitas Pelaporan Keuangan Jessy Venessa; Mardianto Mardianto
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12 No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v12i2.8956

Abstract

The purpose of this study is to determine the effect of CEO characteristics on the quality of financial statements with foreign ownership as moderation for non-financial companies listed on the IDX (Indonesia Stock Exchange) BEI from 2018 to 2022. The measurement of financial reporting quality in this study uses earnings management. However, the quality of financial statements is inversely proportional to earnings management so that the higher the earnings management value, the lower the quality of financial reporting in the company. This study has a population of 824 companies and after going through the sampling process obtained 378 companies or 1,890 data which became the research sample. The method applied in analyzing research data is using panel regression analysis and tested using Eviews. The results of the study indicate that CEO expertise, CEO gender, CEO age and CEO ownership have no significant effect on earnings management so that the hypothesis for these variables is not proven. The CEO tenure variable has a significant positive effect on earnings management and foreign ownership does not affect the relationship between CEO characteristics and earnings management.
Co-Authors Hendi Gunawan Jessica Mah Mardianto Mardianto Vallen Brenda So Xaverius Ary Richard