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Analysis of the Impact of Free Cash Flow, Agency Cost, and Earning Management against Share Return Virginia Septrinova; Edi Edi
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

The purpose of this research is to analyze free cash flow, agency cost, and earning management influence against share return. The research object is firm that listing in Indonesia stock exchange in period 2015 to 2019, by using purposive sampling method. The results of this study, free cash flow and agency cost generated insignificant effect result on share return, and earning management is the independent variable that generated significant positive effect result on share return. This research will provide empirical data that good corporate governance doesn’t have significant effect toward share return.
Analysis of the Impact of Free Cash Flow, Agency Cost, and Earning Management against Share Return Virginia Septrinova; Edi Edi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze free cash flow, agency cost, and earning management influence against share return. The research object is firm that listing in Indonesia stock exchange in period 2015 to 2019, by using purposive sampling method. The results of this study, free cash flow and agency cost generated insignificant effect result on share return, and earning management is the independent variable that generated significant positive effect result on share return. This research will provide empirical data that good corporate governance doesn’t have significant effect toward share return.
Perancangan Dan Penyusunan Sistem Pencatatan Akuntansi Pada PT. Karya Elektro Teknik Virginia Septrinova; Edi Edi
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

PkM ini memiliki tujuan untuk menyelesaikan masalah yang ada pada PT. Karya Elektro Teknik dalam pembukuan transaksi akibat tidak adanya suatu sistem pencatatan akuntansi yang relevan dan efisien. PkM ini dilaksanakan dari 18 September 2020 sampai dengan 19 Januari 2021. Pelaksanaan PkM ini dengan melakukan observasi, wawancara, perancangan sistem, simulasi sistem, dan implementasi sistem. Sistem pencatatan akuntansi ini dirancang dengan menggunakan software Microsoft Access. Desain dari sistem dimulai dari penentuan format dan daftar akun yang disesuaikan dengan jenis usaha, daftar pelanggan, jurnal penjualan, jurnal umum, laporan posisi keuangan, laporan laba rugi dan laporan perubahan ekuitas. PkM ini membuat sebuah sistem pencatatan akuntansi yang mudah digunakan dan sistematis dalam pencatatan transaksi usaha hingga menghasilkan laporan keuangan. Hasil dari PkM menunjukan bahwa pemilik usaha dapa tmengambi lkeputusan yang tepat untuk pengembangan usaha kedepannya, dan pemilik usaha juga memiliki laporan keuangan yang lebih akurat.