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All Journal AKMENIKA Journal of Accounting Law Communication and Technology COUNT: Journal of Accounting, Business and Management Journal of Business and Information System
Pronosokodewo, Baniady Gennody
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Journal : COUNT: Journal of Accounting, Business and Management

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COMPUTER SELF-EFFICACY AS A DETERMINANT OF SUCCESS OF MSME BUSINESS IN BANTUL REGENCY Nicolas Rangga Pramudya; Muchran, Murniady; Hazmin, Gulam; Prasetyo, Adi; Haqi, Iqbal Aditya; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.373

Abstract

Finding out how computer anxiety, attitude, and self-efficacy affect the success of micro, small, and medium-sized enterprises (MSME) in Bantul Regency is the main goal of this study. Primary data is used in this quantitative study. The population for this analysis is all MSME actors in the Bantul Regency area, totaling 55 respondents. A purposive sample strategy was used in this research's sampling procedure. A criterion-based sample selection method is the purposeful sampling methodology. The data collection method in this research uses a questionnaire. The data analysis methods in the research are Validity Test, Reliability Test, Multiple Linear Regression, F Test, t Test, and Coefficient of Determination Test (R2). The research results show that computer anxiety has no effect on business success with a significance value of 0.940 > 0.05. Computer attitude has no effect on business success with a significance value of 0.865 > 0.05. Computer self-efficacy influences business success with a significance value of 0.002 <0.05. The results of this study indicate that computer anxiety and computer attitude are not significantly related to company performance. When it comes to the success of a company, one factor stands out: computer self-efficacy.
ANALYSIS OF DIFFERENCES IN AUDIT DELAY BETWEEN FINANCIAL COMPANIES AND NON-FINANCIAL COMPANIES Al Ma'arif, Abd. Army; Nugrahani, Tri Siwi; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.374

Abstract

The purpose of this study is to determine the differences between financial and non-financial companies in terms of total current assets and audit delay. Current assets are types of assets that are estimated to be converted into cash within less than 1 year after the preparation of the financial statements. While audit delay is a period of time measured from the closing of the financial year to the issuance of the audit report. This study involved financial and non-financial companies listed on the IDX and included in the Kompas100 index consecutively during 2021–2022. The data analysis technique used in this study is the difference test with the Kruskal Wallis test. The results of the study indicate that there are differences between financial and non-financial companies in terms of current assets and audit delay.
Co-Authors Adi Prasetyo Al Ma'arif, Abd. Army Ayusulistyaningrum, Dyah Haqi, Iqbal Aditya Hazmin, Gulam Johaningsih, Manda Rahmani Muchran, Murniady Nicolas Rangga Pramudya Permatasari, Vitta Dwi Sri Suryaningsum Susanti, Wahyu Febri Eka Tkela, Melianus E. Tri Siwi Nugrahani