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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Darmajaya Martabe : Jurnal Pengabdian Kepada Masyarakat EQIEN - JURNAL EKONOMI DAN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Journal of Governance, Taxation, and Auditing
Nurul Hasanah Uswati Dewi
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal ASET (Akuntansi Riset)

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Investment in Accounting Information Systems, Financial Performance and Productivity of Malmquist and IFR as Intervening in the Banking and Financial Industry Dewi, Nurul Hasanah Uswati; Rokhmania, Nur'aini
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.33971

Abstract

The purpose of this study was to examine the effect of investment in information systems in the banking industry and financial institutions as measured by IT capital expense on profitability as measured by return on assets and productivity as measured by the malmquist measurement, and how will it affect if it is intervening with disclosure of information through Internet Financial Reporting. This research method is quantitative using SPSS-assisted regression analysis. Research on the topic of productivity is usually carried out in manufacturing companies, but this research uses the banking industry and financial institutions.Based on the results of the study, it shows that investment in accounting information systems as measured by IT capital or investment in software or hardware has a strong influence on the level of profitability both directly and through disclosure of internet financial reporting (IFR). However, investment in IT in the banking industry and financial institutions has no effect on malmquist productivity. If through IFR, there is an influence between IT capital and malmquist productivity.
Co-Authors Abdullah Khoir Riqqoh Adli, Alansyah Jaka Nur Adriana, Jane Agnes Findia Novianti Alansyah Jaka Nur Adli Ali Soebijanto Almilia, Luciana Spica Almilia Anggraeni Meliana Asyifanaya, Athala Bayu Hartarto Syafii Deny Hermansyah Desi Frida Priyanti Dewi Setyorini Dewi Setyorini Dica Fitrani, Laqma Dinna Riyani Djuwito Djuwito Djuwito Djuwito Febrianti, Karmila Firdaus, Yasmine Gunasti Hudiwinarsih Jane Adriana Komang Nia Gama Pertiwi Komang Nia Gama Pertiwi laqma dica fitrani Lilis Ardini Linda Purnamasari Listianah Listianah Luciana Spica Almilia Lufi Yuwana Mursita Meliana, Anggraeni Metana, Nosy Yodi Nita, Riski Aprillia Novianti, Agnes Findia Nur Aina Nur Aina nur'aini rokhmania Nur'aini Rokhmania Nuraini Rokhmania, Nuraini Nurhidayah Chairany Permatasari Pepie Diptyana Pepie Diptyana Priyanti, Desi Frida Purnama Sari, Linda Putri Wulanditya R. Wilopo Reza Tianto Riyani, Dinna rokhmania, nur'aini Romanus Wilopo Rr. Iramani Septy Kurnia Fidhayatin Soni Harsono Sri Lestari Kurniawati Syafii, Bayu Hartarto Tatik Suryani Tjahjani Prawitowati Yody Metana, Nosy