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Pengaruh Direktur Perempuan Terhadap Agency Cost dan Management Disscussion and Analysis Sebagai Variabel Moderasi Masthuroh Masthuroh; Nurohmayni Putri; Siti Rahmiati
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 3 (2023): JULI : Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i3.1025

Abstract

This study examines the influence of female directors on agency costs, which is an important issue in corporate governance. And Management Discussion and Analysis as moderator. Female directors on agency costs. Using a sample of manufacturing companies registered in Indonesia in 2019-2021. In this study, it was measured using regression. Our findings provide evidence that the appointment of female directors can improve corporate governance, but does not affect or reduce agency costs. Meanwhile, the Management Discussion and Analysis variable is not able to moderate or strengthen the influence of the female director variable on agency costs, so that in further research we can add other variables related to corporate governance.
Pelatihan Penyusunan Laporan Keuangan Pada Pusat Koperasi Yasmin PW Fatayat Nahdlatul Ulama Provinsi Lampung Masthuroh Masthuroh
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 1 No. 2 (2023): Juni : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i2.1001

Abstract

Community service activities to provide training on preparing financial reports at the Yasmin Fatayat Nahdlatul Ulama Cooperative Center, Lampung Province. Activity methods include material presentation, discussion, training and mentoring. series of activities: presenting material on preparing financial reports, the aim of this training socialization is that it is hoped that the central management of the Yasmin PW Fatayat NU cooperative, Lampung Province, can prepare financial reports every month.