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All Journal Jurnal ULTIMA Accounting @is The Best [Accounting Information System & Information Technology Business Enterprise] Society Jurnal Akuntansi Kontemporer
Osesoga, Maria Stefani
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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KINERJA SISTEM INFORMASI AKUNTANSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN RITEL WILAYAH TANGERANG, TANGERANG SELATAN, JAKARTA, DAN BOGOR) Osesoga, Maria Stefani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1699

Abstract

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system's user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system's user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system. Keywords: Accounting Information System's User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.
ANALYSIS ON FACTORS THAT AFFECT STOCK PRICE: A STUDY ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES AT INDONESIA STOCK EXCHANGE Chandra, Cindy Novita; Osesoga, Maria Stefani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.1933

Abstract

Abstract” This study expects to determine the impact of Earnings Per Share (EPS), Current Ratio, Return On Asset (ROA), and Debt to Equity Ratio (DER) towards stock price of property and real estate firms. The samples consist of 37 property, real estate and building construction companies that were listed in Indonesia Stock Exchange period 2017–2019. Samples criteria were: listed on Indonesian Stock Exchange during 2017–2019; did not suspend by Indonesian Stock Exchange; published financial statements during 2017 – 2019; had closing date on December 31th, using Rupiah as reporting currency and published audited financial statement; have positive income; and did not do share splits and stock reverse during 2017 – 2019. The data was analysed by using multiple regression method. The result of this study are: EPS has positive significant impact to stock price, Current Ratio has no positive impact to stock price, while ROA and DER have negative significant impact to stock price. All the independent variables had significant impact on stock price simultaneously. Keywords: Current Ratio; DER; EPS; ROA; Stock Price
PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Diana, Lely; Osesoga, Maria Stefani
Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i1.2282

Abstract

Financial performance refers to companies capability which is showed in financial report and used for decision making by stakeholders. The objective of this research was to obtain empirical evidence about the effect of liquidity, solvency, management asset, and firm size towards financial performance. The object in this research were manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2015-2018. The sample was selected by using purposive sampling method. The secondary data used in this research was analyzed by using multiple regression method. The result of this research were (1) liquidity have significant effect towards financial performance, (2) solvency does not have effect towards financial performance, (3) management asset have significant effect towards financial performance, (4) firm size does have significant effect towards financial performance.
FACTORS AFFECTING THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION Tanulia, Stephanie; Osesoga, Maria Stefani
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3022

Abstract

Research Purposes. This study aims to determine the effect of DER (debt to equity ratio), audit delay, public ownership structure, firm size, and auditor switching on the timeliness of financial statement submission. It is important in maintaining the relevance of information in financial statements because a relevant information can help users in making decision.Research Methods. Secondary data with a purposive sampling method was used in selecting samples and analyzed using logistic regression methods. There were 39 consumer goods companies used as samples after qualified the sample selection criteria.Research Result and Findings. The results conclude that DER, audit delay, and public ownership structure have a significant negative effect on timeliness of financial statements submission, firm size has a significant positive effect on the timeliness of financial statements submission, and auditor switching has no effect on the timeliness of financial statement submission.
FIRM VALUE ANALYSIS IN INDONESIA MANUFACTURING COMPANIES Falisca, Falisca; Osesoga, Maria Stefani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3112

Abstract

Abstract - The objective of this research is to obtain empirical evidence regarding the effect of firm size, dividend policy, profitability, and leverage on firm value. Firm value is very important because it reflects the company's performance which can affect investors' and creditors' consideration for economic decision-making. The object of this study is manufacturing companies listed on Indonesia Stock Exchange for the period 2017-2020. The sample taken for this study was 24 companies based on the purposive sampling method and data was analyzed by using the multiple linear regression method. The results of this research are firm size, dividend policy, and profitability have a positive significant effect on firm value, while leverage has no effect on firm value. This study proves that asset efficiency has a major influence in determining firm value of manufacturing companies. Thus, companies must increase the effectiveness of assets in their operating and investment activities. Keywords: Dividend Policy; Firm Size, Firm Value, Leverage, Profitability
DETERMINANT FACTORS OF CASH HOLDING: EVIDENCE FROM INDONESIA Gracias, Dominico Laudentio; Osesoga, Maria Stefani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3470

Abstract

Abstract” This study analyzed the effect of profitability, net working capital, cash conversion cycle, dividend policy, and leverage on cash holding in consumer goods industry companies' period 2019-2021. Determining the optimal level of cash holding is essential for a company, as excessively high cash holding can result in missed investment opportunities and returns, while low cash holding can disrupt operational activities and debt default or bankruptcy. The sample in this study was taken using a purposive sampling method. The objects in this study are 20 consumer goods industry companies that were listed on the IDX consecutively during 2019-2021. Secondary financial report data was evaluated using multiple linear regression. The result of this research indicates that profitability (ROA), net working capital (NWC), and dividend policy (DPR) have a significant positive effect on cash holding, leverage (DTA) has a significant negative effect on cash holding, and cash conversion cycle (CCC) has no effect cash holding. According to the findings, profitability, net working capital, dividend policy, and leverage can be used as a point of reference to predict a company's cash holding. We suggest the company more effectively and efficiently manage its assets to generate substantial profits and consequently optimize its cash holding. This study was conducted in the consumer goods industry sector, which had the greatest average level of cash holding. This research differs because it estimates cash holding by combining financial ratios primarily from an asset perspective and management policy (dividend policy). Keywords: Cash; Dividend; Leverage; Net Working Capital; Profitability
THE IMPACT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON BOND RATINGS OF FINANCIAL SECTOR FIRMS LISTED ON THE INDONESIA STOCK EXCHANGE Thendrew, Owen; Osesoga, Maria Stefani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.4036

Abstract

Abstract - This research was conducted to obtain empirical evidence regarding the effect of profitability, leverage, and liquidity on bond ratings. Bond ratings significantly influence funds raised from bond issuances, as a decrease can lead to undersubscription, while an increase can result in oversubscription. Investors should pay attention to bond ratings for informational materials and signals about a company's future obligations. This study's originality is rooted in its empirical examination of the key determinants”profitability, leverage, and liquidity”that affect bond ratings within Indonesian financial sector companies. Purposive sampling was used to choose the 19 financial sector companies, listed on the Indonesia Stock Exchange from 2019 to 2023, that released bonds and rated by PT PEFINDO in period 2020-2024. The analysis method used is ordinal logistic regression. The results of this study indicate that profitability and liquidity do not affect bond ratings, whereas leverage has a significant negative impact on bond ratings. Prioritizing equity-based funding sources, such as issuing shares, is advisable for the company. This approach will enhance the bond rating by reducing reliance on debt, thereby lowering the risk of default and minimizing capital-related financial risks. By strengthening its equity position, the company can improve its financial stability and foster long-term growth. Keywords: Bond Ratings; Leverage; Liquidity; Profitability
Ukuran Dewan sebagai Moderator: Memahami Praktik Lingkungan di Indonesia Simon, Febryanti; Muwarningsari, Etty; Osesoga, Maria Stefani
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.737

Abstract

Global warming, driven primarily by carbon emissions, poses a critical challenge worldwide, including in Indonesia. In response, the Indonesian government issued Law No. 71 of 2021 to mitigate risks and promote carbon emission reduction. This study examines the influence of media exposure, managerial ownership, and industry type on carbon emission disclosure (CED), employing a quantitative design with purposive sampling of 66 companies from 2020-2022, resulting in 198 data points. CED is assessed through direct greenhouse gas (GHG) emissions, indirect emissions from electricity, and other GHG emissions. Findings reveal an adjusted R-square of 53.9%, with media exposure and industry type significantly impacting CED positively. The study underscores the importance of organizations adopting carbon-friendly initiatives to reduce emissions in business operations. It highlights the need for stronger governmental regulations to enhance corporate awareness and compliance with carbon disclosure practices.
Co-Authors Ardianto, Jimmy Bahri, Ramadhan Syaeful Chandra, Cindy Novita Christella, Chintya Diana, Lely Diana, Patricia Eforis, Chermian Falisca, Falisca Gracias, Dominico Laudentio Hinarno, Elia Lie, Maria Jeannifer Muwarningsari, Etty Simon, Febryanti Suherlan, Muhamad Akbar Rahmatullah Supriyati . Tanulia, Stephanie Thendrew, Owen Utami, Adisti Putri Vincent, Nadya YULIANTO, HERY DWI