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All Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Vivi Marlin
Universitas Internasional Batam
Aerospace Engineering Arts Decision Sciences, Operations Research & Management Education Social Sciences Other

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Analısıs Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar Dı Bursa Efek Indonesıa Erna Wati; Vivi Marlin
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Tujuan utama dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi tata kelola perusahaan terhadap manajemen laba yang terdaftar di Bursa Efek Indonesia. Penelitian ini memanfaatkan empat variabel independen serta satu variabel dependen. Variabel independen yang dimanfaatkan antara lain aspek-aspek karakteristik perusahaan yaitu mencakup independensi dewan, keberagaman gender dewan, kepemilikan direksi, dan kualitas audit. Variabel kontrol yaitu rapat komite audit, arus kas, ukuran perusahaan, dan leverage. Variabel dependen yang dimanfaatkan yaitu manajemen laba. Data pada penelitian ini menggunakan data sekunder. Metode yang dipakai di penelitian ini yaitu metode kausal dengan pendekatan kuantitatif, penyajian dalam penelitian berlangsung dengan menganalisis data melalui laporan keuangan tahunan sebanyak 347 perusahaan yang memenuhi kriteria dan sudah terdaftar di Bursa Efek Indonesia dengan jumlah sampel penelitian berjumlah 1.376 pada periode 2015-2019. Hasil dari penelitian menunjukkan independensi dewan sangat mempengaruhi manajemen laba. Hal ini disebabkan karena direktur independen telah menjalankan fungsi pengawasan secara efektif dan independen. Semakin besar tingkat direktur independen pada perusahaan maka perusahaan cenderung melakukan manajemen laba.
Penyusunan Bahan Ajar Digital Akuntansi Keuangan Pada Sekolah SMK Permata Harapan Anita Anita; Vivi Marlin
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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This research is the result of compiling digital teaching materials financial accounting for Permata Harapan Vocational School. In order to prevent the spread of Covid-19, the government has established a study from home policy. Study policy from home is implemented while still involving educators and students through distance learning. The purpose of development is to produce digital teaching materials as a media in supporting the online teaching and learning process. The design of this practical work activity consists of observations and interviews, designing outputs, assisting the implementation of the outputs, and making reports. The target of this activity is to understand the obstacles that occur in financial accounting subjects experienced by schools. Study financial accounting subjects in accordance with the school curriculum, create and compile teaching materials on financial accounting. Teaching materials that have been compiled are teaching materials that are in accordance with the school's Core Competencies and Basic Competencies (KIKD).
Co-Authors Anita Anita Erna Wati