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All Journal Owner : Riset dan Jurnal Akuntansi Prosiding National Conference for Community Service Project
Lisa Lisa
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Analisis Hubungan Manajemen Laba dan Struktur Kepemilikan Terhadap Kinerja Perusahaan di BEI Tahun 2016-2019 Sari Dewi; Lisa Lisa
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.496

Abstract

Firm performance includes the activities produced by company management and high firm performance can be said to allow them to plan their work according to their own goals and take risks with full responsibility. This study was conducted to determine the effect of earnings management, the size of the board of directors, and ownership structure (blockholders ownership, institutional ownership, family ownership, and managerial ownership) on the firm's performance. By using sample data listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Because there are several previous studies that produce different values ?? on firm performance. Therefore, it is necessary to re-examine this. In this study using the firm's performance with Tobin's Q model to determine the value of asset management generated by the company. The data used is panel data with secondary data collection techniques to test outliers by SPSS software version 25, then test descriptive statistics, multicollinearity, heteroscedasticity, R Square, F test, and also t-test using Eviews software version 10. The results of this study conclude that both accrual-based and real earnings management have a significant positive effect on firm performance, while the size of the board of directors has a significant negative effect on performance. The ownership structure has no significant effect on the firm's performance. The result of insignificant results could be caused by not supporting the agency theory perspective, as well as the lack of company control.
Pengabdian Masyarakat di Tiban Indah 2 Dengan Pembuatan Rajutan Benang Dan Plastik Dian Dermawan; Olivia Rebeca Tamaris Gultom; Shane Edwin; Lisa Lisa; Hayllen Stathany; Gusti Irawan; Jupri Arianto
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

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Abstract

Knitting is making cloth, clothing or fashion equipment from knitting yarn with two needles, knitting activities can also be used as high-value and attractive goods in the eyes of foreign tourists. This knitting not only produces items such as clothes but can also produce items for accessories such as key chains that can be shaped according to taste, knitting can be done by hand or machine. Basic techniques in knitting are the upper and lower stitches, the knitted material is not only obtained from yarn but can also be obtained from used plastic that can be recycled and is also environmentally friendly. The purpose of this study is to introduce to local residents that knitting activities that can provide income or income for the business and also provide experiences that can be shared with many people. The location of the place of knitting is in the area of ​​Tiban Indah 2 coinciding in the Sun Beach Housing Rt 002 / Rw 010. In this knitting activity also often involves the mothers around the housing by dividing their respective tasks.
Co-Authors Dian Dermawan Gusti Irawan Hayllen Stathany Jupri Arianto Olivia Rebeca Tamaris Gultom Sari Dewi Shane Edwin