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All Journal Jurnal Bisnis dan Akuntansi E-Jurnal Akuntansi TSM
RATIH HANDAYANI
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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INTENSITAS ANCAMAN KEAMANAN SISTEM INFORMASI AKUNTANSI KOMPUTERISASIAN YULIUS KURNIA SUSANTO; RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 10 No 3 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.561 KB) | DOI: 10.34208/jba.v10i3.223

Abstract

The objective of the paper was (1) there are significant security threats of CAIS on the organization types, (2) there is difference among the organization types regarding the security threats of CAIS, (3) there are difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. Eighty four respondents from Jakarta organizations had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a Kruskal-Wallis test. The resultsshowed that first there is significant security threats of CAIS in Jakarta Organizations, like that the accidental entry of bad data, accidental destruction of data, employees’ sharing of passwords and introduction of computer viruses the to CAIS are the significant security threats of CAIS in Jakarta Organizations. Second, there is no difference among the organization types regarding the security threats of CAIS. Third, there is no difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. But, there is difference between integration-on line and integration-manual CAIS regarding introduction of computer viruses to the CAIS.
REAKSI PASAR SAHAM INDONESIA TERHADAP PUBLIKASI INFORMASI LAPORAN KEUANGAN PERUSAHAAN ALDO HUBERT; Ratih Handayani
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.915 KB)

Abstract

The purpose of this research was to examine the Indonesian stock market reaction to the publication of the company financial statement. Using some variabels of financial ratios (return on asset, debt to equity ratio, price to book value, total asset turnover, price to earnings ratio, and earnings per share) to test the hyphothesis, the test was examined. The objects of this research are manufacturing companies that listed in Indonesia Stock Exchange during 2017-2020. Samples were selected using purposive sampling method and there are 46 companies that met the criteria. Hypothesis was analyzed using multiple regression method.The results shows that return on asset, debt to equity ratio, price to book value, total asset turnover, firm size, and earnings per share have no influence to stock return. On the other side, price to earnings ratio have influence to stock return. The expectation of growth in earning became one of the most interesting for investor in stock market. Capital market efficiency implies that information is fully impounded in securities prices.
Co-Authors ALDO HUBERT Yulius Kurnia Susanto