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PERAN FAKTOR KECOCOKAN TUGAS-TEKNOLOGI DALAM MEMPEROLEH PENGARUH POSITIF TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL Sugeng Sugeng; Nur Indriantoro
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 3 (1998): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Penelitian ini memiliki tujuan utama menguji secara empiris sebagian dari model Rantai Teknologi-Kinerja (Technology-to-Performance Chain (TPC)) untuk membantu memperoleh pemahaman yang lebih baik tentang kaitan antara sistem informasi dan kinerja individual. Bagian utama model menyatakan bahwa agar teknologi informasi mempunyai dampak positif terhadap kinerja individual, maka teknologi tersebut harus: (I) dimanfaatkan dan (2) mengandung faktor kecocokan tugas-teknologi yang menunjukkan kecocokan dengan tugas yang didukungnya.Model TPC dalam studi ini terdukung secara kuat dengan hasil analisis regresi berganda secara simultan atas data yang berasal dari 75 managerial knowledge workers yang tersebar pada lebih dari 50 perusahaan terkemuka di Indonesia. Temuan penelitian juga memberikan dukungan yang moderat terhadap hipotesis faktor kecocokan tugas-teknologi mempengaruhi pemanfaatan sistem informasi oleh individu. Penelitian ini memusatkan pada pentingnya faktor yang menunjukkan kecocokan antara teknologi dengan tugas individu dalam memperoleh dampak kinerja individual dari teknologi informasi. Hasil penelitian ini menyarankan agar faktor kecocokan tugas-teknologi dipertimbangkan untuk menjadi dasar yang kuat dalam pengembangan alat diagnosis untuk mengevaluasi apakah sistem informasi beserta layanannya pada organisasi tertentu telah memenuhi tuntutan kebutuhan individu.

TRANSFORMASI ORGANISASI DENGAN TEKNOLOGI INFORMASI SEBAGAI ENABLER Nur Indriantoro
Journal of Indonesian Economy and Business (JIEB) Vol 11, No 1 (1996): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1040.776 KB)

Perubahan lingkungan bisnis yang dinamis dan turbulent yang berinteraksi dengan perkembangan teknologi informasi telah menyebabkan transformasi bisnis dan organisasi. Berbagai studi dan penelitian telah menghasilkan rerangka untuk menjadi pedoman bagi bisnis dalam menyikapi dengan sebaik-baiknya Teknologi Informasi tersebut.Makalah ini berusaha menganalisis beberapa temuan penelitian penting dalam bidang teknologi informasi terutama yang dilakukan oleh kolaborasi antara MIT Sloan School of Management dengan beberapa perusahaan besar di Amerika Serikat dan dilaporkan dalam Scott Morton 991). Juga akan disampaikan beberapa pemikiran ahli teknologi informasi terutama Keen (1988), dan Nolan Crosson (1995), serta McKenney (1995).

Hubungan Antara Partisipasi dengan Kepuasan Pemakai Dalam Pengembangan Sistem Berbasis Komputer: Suatu Tinjauan Dua Faktor Kontijensi Grahita Chandrarin; NUR INDRIANTORO
Journal of Indonesian Economy and Business (JIEB) Vol 12, No 2 (1997): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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User participation has been widely touted by the MIS community as ameans to improve user satisfaction within systems development This claim, however, has not been consistently substantiated in the empirical literature. In seeking to explain such equivocal results, the effects of two contingency factorstask complexity and system complexity-on the relationship between user participation and user satisfaction were investigated. As suggested in the literature, this research tests hypotheses that these specific contingency factors should aid in identifying situations where user participation would have a strongrelationship with satisfaction. Analysis of 135 respondents in different organizations indicated that user participation has direct relationship with user satisfaction. In addition, the two contingency factors task complexity and system complexity prove to be not pure moderator. Task complexity was shown to be independent predictor of user satisfaction, and system complexity to be quasi moderator of relationship betweenuser participation and user satisfaction The results help explain the relationship between user participation and user satisfaction by suggesting the nature of the relationship under different sets of conditions. In the implications are relevant to systems developers and toacademicians seeking to explain how, when, why, and where user participation is needed.

HUBUNGAN INFORMASI LAPORAN KEUANGAN DENGAN PERUBAHAN PRICING OF EARNING Hwihanus Hwihanus; NUR INDRIANTORO
Journal of Indonesian Economy and Business (JIEB) Vol 12, No 3 (1997): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1580.938 KB)

Tujuan studi ini untuk menguji seberapa besar hubungan informasilaporan keuangan dalam memprediksi perubahan earning dimasa datang. Data yang digunakan dalam penelitian ini adalah informasi laporan keuangan perusahaan manufaktur pada tahun 1995 dan 1996. Untuk pengujian dalam mempresiksi digunakan analisis regresi dan model logit.Hasil pengujian menunjukkan bahwa informasi laporan keuangankhususnya deviden per lembar saham, laba per lembar saham dan harga saham tidak bermanfaat untuk memprediksi earning lebih darisatu tahun ke depan.

Pengaruh Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Keefektifan Penerapan Teknik Total Quality Management Studi Empiris pada Perusahaan Manufaktur di Indonesia Retno Kurnianingsih; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.49

Studies examining the manufacturing practices using Total Quality Management (TQM) and the management accounting system designs that interactively affected performance became an interesting area of research for many years. TQM was a technique that was frequently used by manufacturing companies in order to improve the company’s effectiveness through performace. The management accounting system designs used in this study were performance measurement system and the reward system as the moderating variables.Data of the study was collected via mail survey to managers. This study used 47 respondens of managers from various functional departments of manufacturing companies listed in the capital market directory 1999. Data was analyzed using multiple regression model. Further analysis showed that there were positive effects of the TQM techniques as well as the performance measurement system and reward system on the managerial performance. The results of this study supported previous studies’ finding that high performance can be achieved if the TQM manufacturing practices were employed along with the moderating variables, i.e. the performance measurement system and reward system.

Tindakan Supervisi dan Kepuasan Kerja Akuntan Pemula di Kantor Akuntan Publik Nur Indriantoro; Myrna Nurahma
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.40

The Accounting Education Change Commission released its Issues Statement No.4 addressing concerns with the early employment experiences of professional accountants. Among other suggestions, the Commission recommended a number of actions supervisors of entry-level staff can employ to improve job satisfaction. This study reports the results of a survey of 97 entry-level accountants from 57 local, national and Big 5 accounting firms relative to their perceptions of the existence of the supervisory actions. This study finds that the three major elements of supervisory action recommended by the AECC, leadership and mentoring, working conditions, and assignments, are all correlated with reported job satisfaction. However, there are significant differences between small firms and Big 5 firms relative to both working conditions actions and job satisfaction, with accountants at smaller firms reporting higher levels of each.

Pengaruh Variabel Akuntansi dan Data Pasar terhadap Resiko Persepsian (Perceived Risk) Saham pada Perusahaan Publik yang Terdaftar di BEJ AIDA AINUL MARDIYAH; NUR INDRIANTORO
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.63

This study intends to identify the effects of dividend pay out ratio, current ratio, asset size, asset growth, leverage, earnings variability, earnings covariability, and market’s beta on the perceived risk of the stocks. Data is selected using stratified random sampling. The analysis units for the eight independent variables are 72 companies registered on the Jakarta Stock Exchange from 1993-1996, and the analysis unit of the dependent variable is broker who analyzed the perceived risk. The data collection for the perceived risk (DV) is conducted by using mail survey while for the dividend pay out ratio, current ratio, asset size, asset growth, leverage, earnings variability, earnings covariability, and market’s beta (IV) are from archival. The statistic method used to test the hypotheses is MDA (Multiple Discriminant Analysis).The study results are as follows: first, perceived risk is valid as the substitute for market’s beta; second, there are no differences across industries (i.e., service, manufacturing, and trading industries); third, four of the eight independent variables, i.e. dividend pay out ratio, asset growth, leverage, and earnings covariability do not support hypotheses. Therefore it can be concluded that there is no effect of dividend pay out ratio, asset growth, leverage, and earnings covariability on the perceived risk, whereas the hypotheses supporting the theory are current ratio, asset size, earnings variability, market’s beta, and hypotheses two.

Pengaruh Dukungan Manajemen Puncak dan Komunikasi Pemakai-Pengembang terhadap Hubungan Partisipasi dan Kepuasan Pemakai dalam Pengembangan Sistem Informasi Sunarti Sunarti Setianingsih; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.12

The importance of user participation to improve user satisfaction in the systems development process has been widely recognized in the literature. However, the perspective has suffered from equivocal results of empirical test and the absence of a theoritical explanation for the relationship. The purpose of this study is to investigate the interaction effect of contigency factor — top management support and user-developer communication — on relationship between user participation and user satisfaction. As suggested in the literatur, this study test hypotheses that these specific contigency factors should aid in indentifying situation where user participation would have a strong relationship with satisfaction.This study based on the responses of 94 midle manager from different organizations. The result of the analysis indicated that user participation has a direct relationship with user satisfaction. In addition, the contingency factors were found to play key roles on this relationship. Top management support proved to be quasi moderator. In project where there was a high level of top management support, the relationship between user participation and user satisfaction was significantly stronger than in project where top management support was low. User-developer communication were shown to be independent predictor of user satisfaction. User developer communication was positively related to user satisfaction regardless of the level of participation.The result have implications to systems developers and to academicians seeking to explain how, when, why and where user participation is needed. It was also explained the relationship between user participation and user satisfaction by suggesting the nature of relationship under different sets of conditions. Keywords: User participation, user satisfaction, top management support, user-developer communication.

Pengaruh Partisipasi terhadap Kepuasan Pemakai dalam Pengembangan Sistem Informasi dengan Kompleksitas Tugas, Kompleksitas Sistem, dan Pengaruh Pemakai sebagai Moderating Variable Nurika Restuningdiah; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.41

The relationship between user participation and user satisfaction in the system development process still becomes the interesting problem, because there has not been consistent empirical result. In seeking to explain such equivocal results, the effect of three contingency factors- task complexity, system complexity, and user influence— on the relationship between user participation and user satisfaction were investigated. As suggested in the literature, this research tests hypotheses that these spesific contingency factors should aid in identifying situations where user participation would have a strong relationship with satisfaction.Analysis of 102 midle managers from different organization, who become the respondents, indicated that user participation has direct relationship with user satisfaction. The contingency factors were found to play key roles on this relationship.. Task complexity and system complexity proved to be quasi moderator, so that in the high level of task and system complexity, the relationship between user participation and user satisfaction was significantly stronger than in project where task and system complexity was low. User influence was shown to be quasi moderator on the relationship between user participation and user satisfaction.The implications of this study is relevant to system developers and to academicians seeking to explain how and why user participation is needed. The results help explain the relationship between user participation and user satisfaction by suggesting the nature of the relationship under different sets of conditions.

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