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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science
Cahyaningsih Kristilestari, Caecilia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Other

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THE ROLE OF ACCOUNTING INFORMATION SYSTEMS, THREATS AND CONTROL STEPS IN FACING GLOBAL MARKET COMPETITION IN PT. XYZ Cahyaningsih Kristilestari, Caecilia
Dinasti International Journal of Management Science Vol. 1 No. 1 (2019): Dinasti International Journal of Management Science (September - October 2019)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i1.27

Abstract

Currently the global market is a good and attractive choice for companies to develop themselves, but it is not easy to be able to penetrate the global market let alone to survive in it. The fact that is mostly found in the field is that many companies cannot survive and are able to compete successfully in the global market. Companies that enter the global market must be able to face a competition or competition. In efforts to deal with global market competition, many businesses can be done by companies, one of which is by using information systems. It should also be noted that information systems are not only a solution, but can also be a threat to companies when their control systems are not properly implemented. Then there needs to be an adequate and ready control system in the face of threats. The purpose of the research and writing of this paper is to find out about the use of accounting information systems their role in dealing with global market competition, including the threats that accompany and how to control them within the company. For this information system, the author tries to explain the possible threats, as well as design controls for mitigating these threats. The author uses the name PT.XYZ to describe the existence of the company. The research method used is a qualitative method, the writer tries to provide an explanation using analysis of various sources of literature.
Influence of the Independence of the Board of Commissioners, the Competency of the Committee Audit, and Audit Quality on Earnings Management and its Implications on Firm Value (Empirical Study of Non-Financial State-Owned Enterprises that go Public in the Cahyaningsih Kristilestari, Caecilia; Ronny Andesto
Dinasti International Journal of Education Management And Social Science Vol. 4 No. 4 (2023): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i4.1797

Abstract

Thislresearch was conductedl with thel aim ofl obtaining evidence about the influencel of thel independence of thel board ofl commissioners, audit committeel competence and audit quality onl earnings management and the implications for firm value. Thel population ofl this studylare lnon-financial State-Owned Enterprises listed on thelIndonesia Stockl Exchange, with an observation period from l2019-2021. The sample technique used lis purposive sampling, and the analytical method as the basis for data processing is SPSS software. Thel results oflthe study found that earnings management has no effectlon firm value. The independence ofl the Boardl of Commissionersl and thel competence of the audit committeel also havel no effect onl earnings management. From this study, the only hypothesis that can be accepted is thatl audit quality hasl a significantl effect onl earnings management. Rejection of the hypothesisl can be influenced by several factors, including audit commissioners and audit committees with financial backgrounds that are only used to fulfill legal requirements. However, in practice, they need to be implemented properly or there is a conflict of interest in them
Co-Authors Ronny Andesto