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All Journal PROSIDING SEMINAR NASIONAL Criksetra: Jurnal Pendidikan Sejarah Jurnal Ilmiah ASET Jurnal Ilmiah Raflesia Akuntansi JURNAL AKUNTANSI DAN BISNIS TRIAGE MOTORIK Prosiding Seminar Nasional Unimus Jurnal Ilmiah Nusantara Ilmina: Journal of Education and Counseling
Devi Permatasari
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI TERHADAP KUALITAS LAPORAN KEUANGAN RSUD dr. ADHYATMA, MPH Adelia Dian Pratiwi; Devi Permatasari
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/cqsv2g81

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Standar Akuntansi Pemerintah (SAP), Sistem Pengendalian Internal (SPI), dan Pemanfaatan Teknologi terhadap Kualitas Laporan Keuangan pada RSUD dr. Adhyatma, MPH. Latar belakang penelitian ini adalah pentingnya laporan keuangan yang berkualitas dalam mewujudkan akuntabilitas pengelolaan keuangan daerah. Metode penelitian yang digunakan adalah kuantitatif dan pengumpulan data menggunakan survei. Data diperoleh melalui kuesioner yang disebarkan kepada pegawai Bagian Keuangan RSUD dr. Adhyatma, MPH. Teknik analisis data menggunakan regresi linier berganda, uji hipotesis yang terdiri dari Uji-t dan Uji-F untuk menguji hubungan antara variabel independen dengan variabel dependen. Hasil analisis menunjukkan bahwa variabel Standar Akuntansi Pemerintah dan Sistem Pengendalian Internal memiliki pengaruh positif dan signifikan terhadap variabel kualitas laporan keuangan. Namun, variabel Pemanfaatan teknologi berpengaruh negatif terhadap kualitas laporan keuangan.
Analisis Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen dan Dampaknya Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023 Triyastiti Wulandari; Devi Permatasari; Zainal Alim Adiwijaya; Muhammad Ja’far Shodiq; Sri Dewi Wahyundaru
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Abstrak— This study aims to analyze the effect of managerial ownership, institutional ownership, and dividend policy on firm value in the consumer goods industry sector listed on the IDX during 2019–2023. Firm value is important because it reflects performance and prospects that influence investment decisions. Ownership structure as an internal factor can affect firm value through supervision and incentives, while dividend policy, as measured by the dividend payout ratio (DPR), can be a signal of financial conditions to investors. This study uses a quantitative approach with a purposive sampling method and secondary data from annual financial reports. Data analysis was carried out using descriptive statistics and multiple linear regression, as well as classical assumption tests, F tests, t tests, and coefficients of determination. The results of the study indicate that managerial and institutional ownership have a significant effect on firm value, but do not have a significant effect on dividend policy. Dividend policy also does not have a significant effect on firm value. The limitation of this study is the low Adjusted R² value in the dividend policy model. Therefore, it is recommended that further research use a wider object and add financial ratio variables to obtain a more comprehensive understanding
Co-Authors Adelia Dian Pratiwi Cahyo Pramono Eka Agus Setyawan Esri Rusminingsih - Firania Jaya Dininggar Fitriana Noor Khayati Hendri Setyawan Hudaidah Hudaidah Leny Latifah Muhammad Jafar Shadiq Muhammad Ja’far Shodiq Nila Resa Ayu Septiana Osmad Mutaher Puput Risti Kusumaningrum Reyhan SAFITRI, SANI saifudin zukhri - Saparudin Noor Sri Dewi Wahyundaru Sri Sat Titi Hamranani Suyami Triyastiti Wulandari Zainal Alim Adiwijaya