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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Ihsanuddin, Mokhammad
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Engineering

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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

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The Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indonesia Ihsanuddin, Mokhammad; Supriyanto, Supriyanto; Oktriyani, Oktriyani; Akhrima, Nina; Nazila, Nur Alvisyahri; Fauzia, Alysya; Nurlaila, Lala; Nurmuhammad, Riezky Zulfikar; Hadida, Vanya Shaquila; Sugiharto, Sugiharto
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 04 (2024): Eqien - Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i04.1926

Abstract

This research evaluates the effect of the implementation of an Accounting Information System (AIS) on the financial performance of manufacturing companies in Indonesia using secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Through multivariate analysis using SPSS version 25, the research results show that SIA implementation significantly influences financial performance, with the largest positive impact on Return on Equity (ROE). SIA contributes to increasing Return on Assets (ROA), Return on Equity (ROE), and profitability (PROF), indicating that SIA can increase the efficiency of asset use, equity profitability, and the company's profit ability. These findings provide important insights for manufacturing companies in utilizing information technology to improve their financial performance, as well as aligning with existing literature on the role of AIS in financial management.
Co-Authors Akhrima, Nina Fauzia, Alysya Hadida, Vanya Shaquila Nazila, Nur Alvisyahri Nurlaila, Lala Nurmuhammad, Riezky Zulfikar Oktriyani, Oktriyani S. Sugiharto Subarkah, Milana Abdillah Supriyanto Supriyanto