Pengaruh Arus Kas Bebas, Arus Kas Operasi, Kepemilikan Manajerial, Leverage Keuangan Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Firman, Cut Sri

doi:10.35308/akbis.v0i0.1017

Cited by 3 publications

(3 citation statements)

References 15 publications

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“…Ketika manajemen memiliki surat berharga di dalam perusahaan dan berpartisipasi dalam membuat keputusan, hal ini disebut kepemilikan manajerial (Arfandi & Sumantri, 2022). Artinya, manajemen manajerial adalah bagian dari manajemen organisasi selain memiliki saham di perusahaan.…”

Section: Kepemilikan Manajerialunclassified

Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Gender Diversity Terhadap Penerapan Integrated Reporting

Akmal,

Lestari

2023

Owner

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Integrated reporting is still a relatively new problem in the business world, there are not many studies or literature on this topic. Until now, the case study of a single organization has been the most common method of integrated reporting studies. financial and non-financial reports, corporate prospects, governance, and performance are provided through integrated reporting. Integrated reporting is expected to change the emphasis from short-term value created for shareholders to long-term value created for all stakeholders. The purpose of this study is to ascertain how the implementation of integrated reporting is affected by profitability, management ownership, and gender diversity. Real estate and property sector companies listed on the IDX from 2018 to 2021 are the study population. Purposive sampling is the method used with 21 listed companies. Panel data analysis is the analysis method used. According to the findings of this study, the probability value of the effect of profitability on integrated reporting is 0.0028 <0.05 so that profitability has a partial effect on integrated reporting. The probability value on the effect of managerial ownership on integrated reporting is 0.7792 > 0.05, therefore managerial ownership has no effect on integrated reporting partially. The probability value for the effect of gender diversity on integrated reporting is 0.8076 > 0.05, therefore gender diversity has no effect on integrated reporting partially in a sample of real estate and property sector companies listed on the IDX in 2018–2021

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Section: Kepemilikan Manajerialunclassified

Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Gender Diversity Terhadap Penerapan Integrated Reporting

Akmal,

Lestari

2023

Owner

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“…Dalam pengelolaan kas kecil transaksi yang berlangsung tidaklah rumit, namun dalam pengelolaannya juga harus berdasarkan prosedur operasional keuangan perusahaan yang telah ditentukan. Karena jika pengelolaan kas kecil yang tidak sesuai ataupun cenderung tidak baik juga mampu menghambat serta memperlambat kelancaran kegiatan operasional perusahaan [8].…”

Section: Pendahuluanunclassified

“…Mata uang yang tersedia dan dana pada deposito merupakan aset yang paling likuid [15]. Aset lancer terdiri dari uang tunai dan barang-barang lainnya yang dapat digunakan sebagai alat tanpa kehilangan nilainya.…”

Section: Pendahuluanunclassified

Analisis Pengelolaan dan Pembentukan Kas Kecil pada Perusahaan

Diniyyah

Handayani

2022

ekobistek

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Financial management within the company is the main key to the company's operational activities and is inseparable from activities related to cash. Cash is an important thing that supports the ongoing operations of the company, cash is further divided into petty cash or petty cash which is provided to make payments in relatively small amounts on a regular basis. Good cash management is an indicator of the company's operational activities as well. The focus of the discussion in this study aims to analyze the procedures for managing and establishing petty cash at PT. XYZ with a type of qualitative descriptive research method. Data collection techniques used are observation, interviews, and documentation. The author was directly involved for about four months to find out the management and formation of petty cash at PT. XYZ. The results of this study indicate that the petty cash management method at PT. XYZ, namely by using the imprest fund system method, the procedure for recording and managing petty cash funds at PT. XYZ involves several parties (applicant, finance department, manager, accounting and finance SPV), the system for establishing and re-procuring petty cash funds at PT. XYZ is good enough, but there is a difference between the demand balance and the receipt balance due to the delay in submitting evidence of petty cash disbursements to accounting, so that accounting cannot record expenditures that have not been submitted.

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Free Cash Flow, Financial Distress and Debt Policy Toward Earnings Management in Indonesian Banking Sector

Purnama¹,

Hamzah²,

Puspasari³

et al. 2021

Proceedings of the 1st Universitas Kuningan International Conference on Social Science, Environment and Technology, UNiSET 2020

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This study aims at analyzing the effect of free cash flow, financial distress and debt policy toward earnings management in Indonesian Banking Sector. The method used in this research is verification method. The sampling technique used is purposive sampling which obtained 43 banking companies of 45 banking population in Indonesia, and the total 215 of data observation. The data analysis technique used is panel data regression analysis. The results of the study are free cash flow and financial distress has positive significant effect toward earnings management, while debt policy has a negative effect toward earnings management

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Pengaruh Arus Kas Bebas, Arus Kas Operasi, Kepemilikan Manajerial, Leverage Keuangan Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Cited by 3 publications

References 15 publications

Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Gender Diversity Terhadap Penerapan Integrated Reporting

Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Gender Diversity Terhadap Penerapan Integrated Reporting

Analisis Pengelolaan dan Pembentukan Kas Kecil pada Perusahaan

Free Cash Flow, Financial Distress and Debt Policy Toward Earnings Management in Indonesian Banking Sector

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