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All Journal Widya Akuntansi dan Keuangan
Erdy Riahman Damanik
Universitas Audi Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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AKSEPTABILITAS TEKNOLOGI DAN EFEKTIVITAS SISTEM AKUNTANSI MANAJEMEN DALAM MEMBENTUK KEPUASAN ANGGOTA KOPERASI: PENDEKATAN UTAUT Erdy Riahman Damanik; Husin
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 1 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/c03fr448

Abstract

This study aims to examine the influence of management accounting systems on cooperative member satisfaction and the moderating role of the Unified Theory of Acceptance and Use of Technology (UTAUT) in strengthening this relationship in cooperatives in Tangerang Regency. The research method uses a quantitative approach with primary data obtained from 145 savings and loan cooperative respondents and analyzed through Moderated Regression Analysis (MRA). Satisfaction variables are measured based on overall satisfaction, expected welfare, intention to use services again, and willingness to recommend the cooperative, while the management accounting system is measured through breadth of coverage, timeliness, aggregation, and integration. The UTAUT model is used as a moderating variable that includes performance expectations, ease of use, social influence, and supporting conditions. The results show that the management accounting system has a positive and significant effect on cooperative member satisfaction. In addition, UTAUT is proven to moderate and strengthen this relationship, indicating that the acceptance and use of technology enhance the benefits of the accounting system in supporting transparency and member trust. These findings have practical implications for cooperative managers to develop information systems that are easy to use and provide added value to members, thereby increasing satisfaction, participation, and future cooperative intentions.
CAPITAL STRUCTURE AS A STRATEGIC MODERATOR OF THE FINANCIAL PERFORMANCE–FIRM VALUE RELATIONSHIP: EVIDENCE FROM IDX-IC EXTRACTIVE ENERGY COMPANIES IN INDONESIA Erdy Riahman Damanik; Sukiranto; Atika Purnamasari; Merida
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/r77vtc87

Abstract

This study investigates the effect of financial performance on firm value, with capital structure serving as a moderating variable, in mining and extractive energy companies classified under the Indonesia Stock Exchange Industrial Classification (IDX-IC) during the 2020–2024 period. The research aims to address the existing literature gap regarding the moderating role of capital structure in the relationship between financial performance and firm value within capital-intensive industries characterized by commodity price volatility and global economic uncertainty. A quantitative research approach was employed using a purposive sampling technique, resulting in a final sample of 16 companies or 80 firm-year observations. The data were analyzed using Statistical Package for the Social Sciences (SPSS) version 25, including classical assumption tests, t-test, F-test, coefficient of determination (Adjusted R²), and Moderated Regression Analysis (MRA). The findings reveal that financial performance, measured by Return on Assets (ROA), has a positive and significant effect on firm value, measured by Tobin's Q. Furthermore, capital structure, proxied by the Debt-to-Equity Ratio (DER), significantly strengthens the relationship between financial performance and firm value. These findings indicate that an optimal capital structure enhances the positive impact of profitability on firm value by improving investor confidence in the company's financial performance and financing decisions.
Co-Authors Husin Merida Purnamasari, Atika Sukiranto