Articles
<![CDATA[Financial Literacy: Pengetahuan, Kepercayaan Diri dan Perilaku Keuangan Mahasiswa Akuntansi ]]>
<![CDATA[Gilang Puspita]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i2.147
<![CDATA[The aims of this research is to examine the effect of financial knowledge and self confidence on financial behavior, the effect of self confidence on financial behavior, and the role of mediating self confidence on the relationship of financial knowledge to financial behavior. This research processed primary data using a questionnaire distributed to the student of Airlangga University. The research sample was selected using the Slovin formula at the level of confidence 5%. The sample analyzed were 328 questionnaire. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The results showed that financial knowledge had an effect on self-confidence, self-confidence had an effect on financial behavior, self-confidence mediated the effect of financial knowledge on financial behavior. In addition, financial knowledge does not affect financial behavior.]]>
<![CDATA[APAKAH KEPEMILIKAN ASING BERKONTRIBUSI TERHADAP GREEN ACCOUNTING DAN NILAI PERUSAHAAN? ]]>
<![CDATA[Aldila Putri Soleha]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.13.1.11
<![CDATA[Abstrak – Apakah Kepemilikan Asing Berkontribusi terhadap Green Accounting dan Nilai Perusahaan?Tujuan Utama – Tujuan penelitian ini adalah memperoleh bukti empiris terkait apakah nilai perusahaan dipengaruhi oleh pengungkapan sukarela emisi karbon, baik secara langsung maupun moderasi.Metode – Analisis regresi linier berganda digunakan sebagai metode. Perusahaan yang listing pada Bursa Efek Indonesia selama 2015-2019 menjadi sampel pada penelitian ini.Temuan Utama – Penelitian ini menemukan bahwa pengungkapan sukarela emisi karbon memicu nilai perusahaan. Selain itu, kepemilikan asing berperan sebagai variabel moderasi semu antara pengaruh pengungkapan sukarela emisi karbon terhadap nilai perusahaan. Hal ini mengindikasikan persentase kepemilikan saham asing mampu meningkatkan nilai perusahaan.Implikasi Teori dan Kebijakan – Walaupun sifat dari tambahan informasi terkait emisi karbon telah terbukti secara empiris dalam mempengaruhi nilai perusahaan secara positif, perusahaan tetap harus melakukan perencanaan dan pertimbangan seputar manfaat dan biaya yang timbul dari pengungkapan. Hal ini disebabkan karena sifat dari setiap pengungkapan memerlukan biaya dalam prosesnya.Kebaruan Penelitian – Penelitian ini menambahkan variabel kepemilikan asing sebagai variabel moderasi. Abstract – Does Foreign Ownership Contribute to Green Accounting And Company Value?Main Purpose – This study examines whether the firm value is affected by voluntary disclosure of carbon emissions, either directly or in moderation.Method – Multiple linear regression analysis was used as the method. Companies listed on the Indonesia Stock Exchange from 2015 to 2019 were the sample in this study.Main Findings – This study found that voluntary disclosure of carbon emissions drives firm value. In addition, foreign ownership acts as a pseudo moderating variable between the effect of voluntary disclosure of carbon emissions on solid value. This indicates the percentage of foreign share ownership can increase the company’s value.Theory and Practical Implications – Although the nature of additional information related to carbon emissions has been empirically proven to affect firm value positively, companies still need to plan and consider the benefits and costs of disclosure. This is because the nature of each exposure requires costs in the process.Novelty – This research adds the foreign ownership variable as a moderating variable.]]>
<![CDATA[Faktor-Faktor yang Memengaruhi Keputusan Pembelian Generasi Z pada Kegiatan Bisnis Berbasis E-Commerce ]]>
<![CDATA[Irwan Adimas Ganda Saputra]]>;
<![CDATA[Noorlailie Soewarno]]>;
<![CDATA[- Isnalita]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan pembelian generasi Z dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepercayaan, kualitas informasi, minat beli, dan gaya hidup memiliki pengaruh positif dengan keputusan pembelian generasi Z, sementara kualitas layanan tidak memiliki pengaruh karena kebanyakan dari mereka berpikir bahwa kualitas layanan bukan merupakan faktor utama untuk membuat keputusan pembelian. Pemilihan generasi Z sebagai responden serta fokus penelitian terhadap faktor-faktor yang mempengarui keputusan pembelian online merupakan pembaharuan terhadap penelitian sebelumnya.]]>
<![CDATA[The perception of individual taxpayers against the intention of using e-form services ]]>
<![CDATA[Tapi Omas Annisa]]>;
<![CDATA[Noorlailie Soewarno]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ AKUNTABEL Vol 16, No 2 (2019): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v16i2.5722
<![CDATA[This study aims to examine the perception of individual taxpayers against the intention of using e-form services. This research uses UTAUT model which is based on 4 main constructs which are Performance expectancy, effort expectancy, social influence and facilitating condition. Methods of data collection using online or manual questionnaires. The sample of research is individual taxpayers as much as 100 respondents. Data analysis using Structure Equation Model with Smart PLS 3.0 software. The results showed that Performance expectancy, effort expectancy, and social influence have no significant relationship whereas facilitating condition has a significant relationship.]]>
<![CDATA[Faktor-Faktor yang Memengaruhi Keputusan Pembelian Generasi Z pada Kegiatan Bisnis Berbasis E-Commerce ]]>
<![CDATA[Irwan Adimas Ganda Saputra]]>;
<![CDATA[Noorlailie Soewarno]]>;
<![CDATA[Isnalita]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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<![CDATA[The study aims to analyze the factors that influence the purchasing decisions of generation Z using multiple linear regression. The results showed that trust, information quality, purchase interest, and lifestyle had a positive effect on generation Z purchasing decisions, while service quality did not affect because most of them thought that service quality was not a significant factor. The selection of generation Z as respondents and the focus of research on the factors that influence online purchasing decisions is an update to previous research. Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan pembelian generasi Z dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepercayaan, kualitas informasi, minat beli, dan gaya hidup memiliki pengaruh positif dengan keputusan pembelian generasi Z, sementara kualitas layanan tidak memiliki pengaruh karena kebanyakan dari mereka berpikir bahwa kualitas layanan bukan merupakan faktor utama untuk membuat keputusan pembelian. Pemilihan generasi Z sebagai responden serta fokus penelitian terhadap faktor-faktor yang mempengarui keputusan pembelian online merupakan pembaharuan terhadap penelitian sebelumnya.]]>
<![CDATA[MEDIASI AKSESIBILITAS MODAL UTANG PADA PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Puspita Sari]]>;
<![CDATA[Dian Agustia]]>;
<![CDATA[Isnalita Isnalita]]>;
<![CDATA[Mienati Somnya Lasmana]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2023.v7.i4.5439
<![CDATA[This study proves empirically that the accessibility of debt capital mediates the effect of environmental performance on financial distress. This study uses simple mediation analysis to analyze the data and SPSS 24 software to process the data. This study used a purposive sampling method with a total sample of 219 companies in the basic industrial and chemical, mining and agricultural sectors which were listed on the Indonesia Stock Exchange and PROPER Indonesia during 2013-2018. Based on the results of empirical tests, this study found that the accessibility of debt capital does not mediate the effect of corporate environmental performance on financial distress. This is because environmental performance is an indicator that is still relatively new to the Indonesian financial market. Thus, creditors as corporate stakeholders have not considered environmental performance as a guarantee for the company's performance in fulfilling its obligations. However, contrary to these results, the company's environmental performance was found to have an effect on financial distress. Where, companies with good environmental performance tend to have adequate capabilities in managing their resources, especially the company's economic resources. Thus, the results of this study have confirmed the resource-based view theory and the trade-off theory.]]>
<![CDATA[Gender Diversity in the Boardroom and Earnings Quality: The Monitoring Role of Institutional Ownership ]]>
<![CDATA[Made Aditya Budastra]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ Accounting Analysis Journal Vol. 13 No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v13i1.1618
<![CDATA[Purpose : Earnings are a critical component of the income statement because most investors use them to make investment decisions in the company. Consequently, board of directors has a critical responsibility to present high-quality earnings reports and free from any elements of manipulation to ensure that investors are not misled when using them as a performance benchmark. The purpose of this study is to provide empirical evidence regarding the effect of board of directors’ gender diversity on earnings quality. Furthermore, this study also investigates the moderating role of institutional ownership on the effect of board of directors’ gender diversity on earnings quality. Method : The study uses a sample of 682 firm-year observations of manufacturing companies on IDX from 2015 to 2019. The data analysis technique used is Moderated Regression Analysis (MRA) with an Ordinary Least Square (OLS) approach. Findings : The study finds that the improvement in the quality of reported earnings is not determined by the level of gender diversity among company directors. Furthermore, this study also proves that the effectiveness of institutional ownership roles can help strengthen the gender diversity mechanism to improve the quality of reported earnings. This finding suggests that in developing countries such as Indonesia, the role of institutional ownership is effective in providing external monitoring of the firm’s board and reducing the board’s incentives to manipulate the firm’s earnings. Novelty : The study is the first to examine the moderating role of institutional ownership in the board of directors’ gender diversity and earnings quality.]]>
<![CDATA[Pengaruh Kualitas Situs Web, Nilai Hedonis, Dan Nilai Utilitarian Terhadap Niat Membeli Kembali ]]>
<![CDATA[Dyan Febrina Kusumadewi]]>;
<![CDATA[Noorlailie Soewarno]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i01.p21
<![CDATA[This study aims to determine the impact of website’s quality, hedonic value, and utilitarian value toward repurchaseintention on the Lazada marketplace. This study consisted of 107 respondents of Lazada users collected through online surveys. The results indicate that the quality of information has a positive and significant effect on repurchase intention. While the quality of the system and service quality have no significant effect on repurchase intention. In addition, hedonic values ??and utilitarian values have a positive and significant effect on repurchase intention. Keywords: Website quality, hedonic value, utilitarian value, repurchase intention.]]>
<![CDATA[Pengaruh Jumlah Pengunjung, Ulasan Produk, Reputasi Toko Dan Status Gold Badge pada Penjualan Dalam Tokopedia ]]>
<![CDATA[Mochammad Nurul]]>;
<![CDATA[Noorlailie Soewarno]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 3 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i03.p14
<![CDATA[This study aims to find out the influence of some items in Tokopedia's product pages (product popularity, customer reviews, store reputation, and gold badges) toward sales. We were using quantitative as the research design, descriptive research analysis and correlation category. We collect data and tested it using the multiple regression analysis method with SPSS version 21. The results show that product review is the most important variable than other variables such as popularity, reputation, and gold merchants. Keywords : C2C, Marketplace, Online, Sales, Tokopedia]]>
