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The Mediating Role Of Capital Structure In Corporate Governance On Firm Performance Of Family Companies Iskandar Itan; Vinnie Chelencia
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 6, No 2 (2022): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.175 KB) | DOI: 10.31294/eco.v6i2.13027

Abstract

This study looks into the relationship of the performance of family businesses in Indonesia and its corporate governance. It also investigates the mediation effect of capital structure on this relationship. Board size, independent commissioner, female director, ownership concentration, managerial ownership, audit committee meetings are used as indicators of GCG measurement. Capital structure is measured by leverage. ROA and Tobin's Q are used as indicators of measurement of firm performance. The panel data approach will be employed, using a sample of 117 companies registered on the Indonesia Stock Exchange between 2016-2020. The result of the study revealed the significant effect of board size, managerial ownership, and ownership concentration on the performance of the family businesses analysed, as measured by ROA. However, the result of the analysis using Tobin’s Q measure shows an insignificant effect. Furthermore, this study found capital structure to have a mediation effect on GCG and performance of a family business, through ownership concentration and managerial ownership.  Keywords: capital structure, firm performance, GCG.
DESIGN OF ACCOUNTING RECORDING SYSTEM AND FINANCIAL REPORTING ON PT PERMAI SOLUSI EKSPRESS Vinnie Chelencia; Iskandar Itan
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

This activity aims to design an accounting system to record transactions and prepare financial reporting that will make it easier for business owners to make good financial statements. Previously transactions were only recorded manually with Microsoft Excel so that human errors are vulnerable in recording. As a solution, a simple and easy accounting recording system is designed to produce correct and accurate records from September 2021 to December 2021. The object of this activity is PT Permai Solusi Ekspress which is engaged in the installation and repair of heavy equipment/freight equipment such as elevators, escalators, and travelators. The method used is to make observations to obtain the necessary information and discuss with business owners about the system needed. The output of this activity is an accounting recording system designed with Microsoft Access and should be implemented to make it easier to make financial statements. After the accounting recording system is implemented, the process of recording becomes more practical, receipts and expenses are recorded accurately, and helps with decision making regarding financial information. Next community services are suggested to create a website based application so that recording transcation and financial information can be access anytime.