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Analisis Pengaruh Karakteristik Dewan Perusahaan terhadap Modal Intelektual pada Perusahaan Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Laurence Laurence
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6082

Abstract

Intellectual capital is an intangible resource that owned by a company which can encourage the company to increase its competitiveness through the creation of value added. This study aims to examine the influence of board size, independent board, executive board, board meetings, and board remuneration on intellectual capital in companies listed on the Indonesia Stock Exchange. This study is designed using a quantitative approach with multiple linear regression analysis method. The objects in this study are companies listed on the Indonesia Stock Exchange with a research year of 2015 - 2019. This study uses secondary data, which are annual reports and financial reports that are collected through the official website of the Indonesia Stock Exchange, the company, and Yahoo Finance. The research applications used in this study are SPSS (Statistical Package for The Social Sciences) version 24 and Eviews version 10. The results of the study found that the board size and executive board have significant influence on intellectual capital. Board size has a positive influence on intellectual capital while the executive board has a negative influence on intellectual capital. Independent boards, board meetings, and board remuneration do not show any sign of significant influence on intellectual capital.
Analisis Pengaruh Karakteristik Dewan Perusahaan terhadap Modal Intelektual pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Laurence Laurence
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

Modal intelektual merupakan sumber daya tidak berwujud yang dapat meningkatkan daya saing perusahaan melalui penciptaan nilai tambah. Penelitian ini bertujuan untuk mengkaji pengaruh ukuran dewan, dewan independen, dewan eksekutif, rapat dewan, dan penghasilan dewan terhadap modal intelektual perusahaan. Objek dalam penelitian ini adalah perusahaan yang tercatat di Bursa Efek Indonesia (BEI) pada periode 2015 – 2019. Penelitian ini menggunakan sumber data sekunder yaitu laporan tahunan dan laporan keuangan perusahaan. Hasil penelitian menemukan bahwa ukuran dewan dan dewan eksekutif memiliki pengaruh signifikan terhadap modal intelektual. Adapun dewan independen, rapat dewan, dan penghasilan dewan tidak berpengaruh signifikan terhadap modal intelektual.
Perancangan Sistem Pencatatan Akuntansi Pada Toko La Collection Robby Krisyadi; Laurence Laurence
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

LA Collection Store is a fashion store located in the Penuin Market Area, Batam. The purpose of this student creativity program is to improve the financial recording system at the LA Collection Store into a system that can facilitate business owners from preparing an accurate business financial reports in accordance with applicable accounting standards. Currently, LA Collection Store record transactions manually, resulting in inaccurate reports. Therefore, the author will design a computerized accounting recording system using Microsoft Access application to assist LA Collection Store in preparing financial reports. The financial reports produced by the accounting recording system are expected to be taken into consideration by business owners in making business decisions. The author designed an accounting recording system based on requirement from LA Collection Store’s business owner. The result of the designed system are sales form, purchase form, transaction form, inventory form, fixed asset form, account form, statement of financial position, income statement, statement of change in equity, statement of cash flow, general journal, general ledger, inventory report, remaining inventory report, and fixed assets report. Following the authors carry out the implementation process and ensure the designed system can be run without a hitch, the author hand over the accounting recording system to business owners. Microsoft Access system that has been designed is expected to be able to solve the problems faced by LA Collection Stores. Recommendations that can be taken into consideration for the next implementation of student creativity program is to design a more comprehensive accounting recording system that can produce more types of reports such as budget reports and dead stock reports. In addition, the next implementation of student creativity program can also try to design a web-based or online accounting recording system so that users can access the system flexibly.