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All Journal Jurnal Analisis Bisnis Ekonomi Ilomata International Journal of Tax and Accounting Adpebi Science Series Jurnal Analisis Bisnis Ekonomi
Aisyah, Maulidyati
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Kinerja Keuangan Perbankan: Corporate Social Responsibility, Intellectual Capital, dan Rasio Likuiditas Cindiyasari, Shiwi Angelica; Aisyah, Maulidyati
Jurnal Analisis Bisnis Ekonomi Vol 15 No 2 (2017): Volume 15, Nomor 2, Oktober 2017
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.769 KB) | DOI: 10.31603/bisnisekonomi.v15i2.1845

Abstract

Penelitian ini bertujuan untuk menguji secara empirik pengaruh corporate social responsibility,intellectual capital dan rasio likuiditas terhadap kinerja keuangan perusahaan perbankan. Populasipenelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun2013, 2014 dan 2015 yaitu sebanyak 43 perusahaan. Sampel penelitian berjumlah 27 perusahaan atau81 data observasi yang dipilih dengan metode purposive sampling. Data yang diambil juga mencakupukuran perusahaan sebagai variabel pengendali pada penelitian ini. Data tersebut kemudian dianalisamenggunakan regresi berganda pada SPSS. Hasil penelitian membuktikan bahwa corporate socialresponsibility berpengaruh positif dan signifi kan terhadap kinerja keuangan perusahaan, sementara ituintellectual capital tidak berpengaruh terhadap kinerja keuangan perusahaan, dan rasio likuiditas tidakberpengaruh terhadap kinerja keuangan perusahaan. Secara keseluruhan, corporate social responsibility,intellectual capital, dan rasio likuiditas memiliki pengaruh positif singnifi kan pada harga sahamperbankan. Hasil yang diperoleh juga berkontribusi dalam memberikan pertimbangan tambahan bagimanajemen perbankan saat mengevaluasi kinerja perusahaan sebagaimana juga bagi investor.
Does Auditor Experience, Auditor Work Stress, And Time Budget Pressure Affect Audit Quality? Mahmudi, Mahmudi; Safira, Satyarani; Aisyah, Maulidyati
Adpebi Science Series 2022: 1st AICMEST 2022
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the effect of auditor experience, auditor work stress, and time budget pressure toward audit quality. The sample of this research were auditors who work as the Supreme Audit Board of The Republic of Indonesia (BPK) representative in The Special Region of Yogyakarta. This study employed multiple regression analysis to test the hypotheses proposed. The results of this study found that auditor experience has a positive and significant effect toward audit quality. Meanwhile, auditor work stress and time budget pressure have negative and significant effect toward audit quality. The implication of this study is discussed.
The Effectiveness of Learning Accounting Information System with MonsoonSIM Mahmudi; Aisyah, Maulidyati; Dewi, Herlina Rahmawati; Premarci, Asaquita Sophie
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1197

Abstract

Several accounting education institutions have adopted an experiential learning model through business game simulation to enhance students' ability in understanding course material and increase their competence. MonsoonSIM is a platform that provides business simulations packaged in the form of web-based games that offer students the experience of running a business virtually. This research examines the effectiveness of using MonsoonSIM in increasing student competency in the Accounting Information Systems (AIS) course from the perspective of TAM and UTAUT theory. This study is quantitative research with a survey approach. The sample for this research was 102 students who used MonsoonSIM as a learning medium for the AIS course. This study confirms that Perceived Ease of Use, Facilitating Condition, and Social Influence regarding the use of MonsoonSIM have a positive significant influence on Students’ AIS competence. Then, the higher student’s competence in AIS, the better Students’ Learning Outcome. However, Perceived Usefulness and Perceived Enjoyment of MonsoonSIM do not affect significantly on Students’ AIS Competence. This study support of the use of business game simulation in accounting education institutions to enhance the better understanding of AIS.
Kinerja Keuangan Perbankan: Corporate Social Responsibility, Intellectual Capital, dan Rasio Likuiditas Cindiyasari, Shiwi Angelica; Aisyah, Maulidyati
Jurnal Analisis Bisnis Ekonomi Vol 15 No 2 (2017)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v15i2.1845

Abstract

Penelitian ini bertujuan untuk menguji secara empirik pengaruh corporate social responsibility,intellectual capital dan rasio likuiditas terhadap kinerja keuangan perusahaan perbankan. Populasipenelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun2013, 2014 dan 2015 yaitu sebanyak 43 perusahaan. Sampel penelitian berjumlah 27 perusahaan atau81 data observasi yang dipilih dengan metode purposive sampling. Data yang diambil juga mencakupukuran perusahaan sebagai variabel pengendali pada penelitian ini. Data tersebut kemudian dianalisamenggunakan regresi berganda pada SPSS. Hasil penelitian membuktikan bahwa corporate socialresponsibility berpengaruh positif dan signifi kan terhadap kinerja keuangan perusahaan, sementara ituintellectual capital tidak berpengaruh terhadap kinerja keuangan perusahaan, dan rasio likuiditas tidakberpengaruh terhadap kinerja keuangan perusahaan. Secara keseluruhan, corporate social responsibility,intellectual capital, dan rasio likuiditas memiliki pengaruh positif singnifi kan pada harga sahamperbankan. Hasil yang diperoleh juga berkontribusi dalam memberikan pertimbangan tambahan bagimanajemen perbankan saat mengevaluasi kinerja perusahaan sebagaimana juga bagi investor.
Co-Authors Dewi, Herlina Rahmawati MAHMUDI Mahmudi Mahmudi Premarci, Asaquita Sophie Safira, Satyarani Shiwi Angelica Cindiyasari