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All Journal Jurnal ULTIMA Accounting Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business
Ashianti, Agnes
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang Ashianti, Agnes; Fani, Albertus
Ultimaccounting Jurnal Ilmu Akuntansi Vol 5 No 2 (2013): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v5i2.152

Abstract

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city. The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..
THE EFFECTS OF LEVERAGE, FIRM SIZE, CASH FLOW VOLATILITY, AND TAX AVOIDANCE ON CASH HOLDING IN THE 2020-2021 PANDEMIC PERIOD Hastuti, Rini Tri; Rasyid, Ardiansyah; Ashianti, Agnes
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2577-2589

Abstract

This research aims at how the role of the leverage, firm size, cash flow volatility, and tax avoidance on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 Manufacturing companies listed on the Stock Exchange Indonesia during 2020-2021 and is also available on the eddyelly website. The sample was selected using by 54 companies were included in the valid data when the sample was chosen using the purposive sampling technique. Multiple regression analysis is used during data processing method, using help from Ms. Excel and the Windows version of Eviews version 12 for Windows 10 and Microsoft Excel 2019. The findings of this investigation suggest that leverage has a significant negative effect on cash holding, firm size, cash flow volatility shows an insignificant negative effect on cash holding and there is empirical evidence related to this study while tax avoidance shows an insignificant positive effect on cash holding and there is no evidence empirical research. The implication of this research is the benefit of the company`s internal parties regarding the variable cash holding with independent variables and as relevant new evidence related to liquidity, substantial dependence and the use of complementary liquidity sources.
Dampak leverage, ukuran perusahaan, variabilitas arus kas dan penghindaran pajak terhadap cash holding perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama masa pandemi 2020-2021 Ashianti, Agnes; Hastuti, Rini Tri
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31431

Abstract

This research aims at how the role of the leverage, firm size, cash flow volatility, and tax avoidance on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 Manufacturing companies listed on the Stock Exchange Indonesia during 2020-2021 and is also available on the eddyelly website. The sample was selected using by 54 companies were included in the valid data when the sample was chosen using the purposive sampling technique. Multiple regression analysis is used during data processing method, using help from Ms. Excel and the Windows version of Eviews version 12 for Windows 10 and Microsoft Excel 2019. The findings of this investigation suggest that leverage has a significant negative effect on cash holding, firm size, cash flow volatility shows an insignificant negative effect on cash holding and there is empirical evidence related to this study while tax avoidance shows an insignificant positive effect on cash holding and there is no evidence empirical research. The implication of this research is the benefit of the company`s internal parties regarding the variable cash holding with independent variables and as relevant new evidence related to liquidity, substantial dependence and the use of complementary liquidity sources.
Co-Authors Fani, Albertus Rasyid, Ardiansyah Rini Tri Hastuti