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All Journal Akuntansi Krida Wacana Jurnal Bisnis dan Akuntansi Jurnal Akuntansi
LINDA SANTIOSO
Universitas Tarumanagara
Economics, Econometrics & Finance Education

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Journal : Akuntansi Krida Wacana

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ANALISIS PENGARUH UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN RASIO PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR GO PUBLIC DI BEI TAHUN 2006 – 2010 Linda Santioso; Stella Halim
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Jurnal Akuntansi

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AbstractThe objective of this research is to examine and give the empirical evidence of differences between FIFO and Average by factors that influences such as firm size, capital structure, and inventory intensity. The objects of this research are manufacturing industries listed at the Jakarta Stock Exchange before 2006. Time period are 5 years from 2006 to 2010. By using 42 companies sample are 8 FIFO company’s and 34 Average company’s using purposive sampling method. Mann Whitney and Logistic Regression were used to test this hypothesis. This research found that no differences between FIFO company and Average company for capital structure and inventory intensity. Only one independent variable is firm size that influences selection inventory valuation method FIFO or Average.Keywords: Inventory Valuation Method, FIFO, Average, Firm Size, Capital Structure, and Inventory Intensity.
ANALISIS PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KESIAPAN TEKNOLOGI INFORMASI, KEAMANAN DAN KERAHASIAAN TERHADAP MINAT PERILAKU PENGGUNAAN E-FILLING Linda Santioso; Andreas Bambang Daryatno; Adya Juni Aristha
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

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The purpose of this research is to determine the effect of perceived usefulness, perceived ease of use, readiness of information technology, security and privacy of the tax payer’s interest to use the e-filling system. The research data covers primary data obtained through questionnaires. The subjects of this research is the taxpayer listed on KPP Pratama Jakarta-Cengkareng. Based on the test results R2 can be concluded that the variation of the variables (perceived usefulness, perceived ease of use, readiness of information technology, security and privacy) are able to explain by 29,2%, while the remaining 70,8% can be explained by other variables which are not included in this research model and the result showed that all independent variables have influence of the tax payer’s interest to use the e-filling system.Keywords: E-filling, Technology Acceptance Model, perceived usefulness, perceived ease of use, readiness of information technology, security and privacy
Co-Authors Adya Juni Aristha Andreas Bambang Daryatno NURAINUN BANGUN Stella Halim YUNIARWATI YUNIARWATI