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Pengaruh Good Corporate Governance Terhadap Return on Asset (ROA) Perusahaan Tekstil dan Garmen pada Bursa Efek Indonesia Annisa, Rizqi; Helmina, Monica Rahardian Ary
Surplus: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Desember 2023
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v2i1.666

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG) dengan indikator variabel dewan direksi, komisaris independen, komite audit terhadap return on asset (ROA) pada perusahaan sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Populasi penelitian adalah semua perusahaan sub sektor tekstil dan garmen yang telah terdaftar di Bursa Efek Indonesia tahun 2020-2022. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 10 perusahaan. Pengujian hipotesis menggunakan analisis regresi linier dengan menggunakan program SPSS. Variabel penelitian dari pengungkapan Good Corporate Governance (GCG) terdiri dari dewan direksi, komisaris independen, komite audit, sedangkan nilai perusahaan digambarkan melalui return on asset (ROA). Hasil penelitian ini menjelaskan bahwa dewan direksi, komisaris independen, komite audit tidak berpengaruh terhadap return on asset (ROA). Variabel dewan direksi, komisaris independen, komite audit tidak berpengaruh secara signifikan terhadap return on asset (ROA) pada perusahaan.
UNPACKING USER SATISFACTION IN MANDATORY E-GOVERNMENT: TESTING IS SUCCESS MODEL ON INDONESIA’S REGIONAL SYSTEM Annisa, Rizqi; Nor, Wahyudin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.621-637

Abstract

The Regional Government Information System (RGIS) plays a crucial role in improving efficiency, transparency, and accountability in financial management. Research advances IS success model by validating DeLone & McLean framework in unique context of Indonesia’s compulsory e-government system. This study examines the effects of system quality, information quality, service quality, content relevance, and ease of use on user satisfaction, and the impact of user satisfaction on net benefits. It also investigates the mediating role of user satisfaction between these factors and net benefits. Data from 458 users across South Kalimantan’s provincial and regional governments analyzed using SEM-PLS. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results indicate content relevance and ease of use significantly affect user satisfaction; system quality, information quality, and service quality do not. User satisfaction strongly influences net benefits. User satisfaction mediates the relationship between content, ease of use, and net benefits. These findings contribute theoretically by highlighting content and ease of use as key determinants in government information system success models. Practically, the study stresses prioritizing relevant content and usability in RGIS development to enhance benefits. This research improves understanding of how user satisfaction drives value creation in public sector information systems.