Ardianto, Jimmy
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Faktor – Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Perusahaan Ritel Di Kota Tangerang Ryadi, Siska; Ardianto, Jimmy
Ultimaccounting Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v6i1.147

Abstract

The purpose of this research is to analyze the factors that can improve the performance of Accounting Information System (AIS) used in the retail companies. There are four factors in this research, the factors consists user participation, top management support, user capabilities, and training and user education. The objects of this research are the retail companies in Tangerang. The data used in this research is the primary data. The samples in this research are determined based on convenience sampling. The results from this research indicate that training and user education had significant influence to the performance of AIS partially, whereas user participation, top management support and user capabilities had not significant influence to the performance of AIS. Keywords : accounting information systems, AIS performance, user participation, top management support , user capabilities, training and user education .
Pengaruh Opini Audit Terhadap Earnings Response Coefficient: Studi Empiris Pada Perusahaan Yang Termasuk Dalam Indeks Kompas 100 Tahun 2009 Osesoga, Maria Stefani; Ardianto, Jimmy
Ultimaccounting Jurnal Ilmu Akuntansi Vol 3 No 2 (2011): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v3i2.435

Abstract

The users of financial statements require quality and relevant earnings information to be used in decision-making process. The purpose of this study is to determine the significant effect of audit opinion information that contained in the companies' annual report against the quality and relevance earnings information, which measured by Earning Response Coefficient or ERC. This research used control variables, which are beta, leverage, and PBV. The tests conducted in this study were normality test using normal probability plot, the autocorrelation test using Durbin-Watson, multicollinearity test using the value of tolerance and VIF, and heteroscedasticity test using the scatter plot graphic. The hypotheses were tested by using multiple regressions. The results of the study showed that PBV had significant impact on ERC, and indicated that investors had not appreciated the audit opinion information disclosed by the companies in their annual reports for their investment decision. Keywords: Audit Opinion, Beta, Earnings Response Coefficient, Leverage, Price to Book Value.
Pengaruh Kemutakhiran Teknologi, Kemampuan Teknik Personal Sistem Informasi, Program Pelatihan Pengguna Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi: Studi Empiris Pada Karyawan Perusahaan Retail Consumer Goods Wilayah Tangerang Dan Bintaro Dharmawan, Joshua; Ardianto, Jimmy
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.588

Abstract

The objective of this research to test, examine and to provide empirical evidence to the influence of technology sophistication, personal technical ability of information systems, user training program and top management support to the performance of accounting information system. The research was conducted using a survey method to to provide the questionnaires to the employees in retail consumer goods company. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 102 who are employees which use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this study were (1) technology sophistication had a significant influence toward the performance of accounting information system; (2) personal technical ability of information systems had no significant influence toward the performance of accounting information system; (3) user training program had a significant influence toward the performance of accounting information system; (4) top management support had a significant influence the performance of accounting information system. Keywords: accounting information system, personal technical ability, technology sophistication, top management support and training program