Claim Missing Document
Check
Articles

Found 22 Documents
Search

The Effect of Personal Engineering Ability and Information Technology Sophistication on the Effectiveness of Accounting Information Systems Ade Wiandika Anatasya Putri; Suryanawa, I Ketut
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p09

Abstract

This study aims to examine and provide empirical evidence regarding the effect of personal technical skills and information technology sophistication on the effectiveness of Accounting Information Systems (AIS). SIDI Sanur with 14 Savings and Loan Units (USP) as research samples. This research uses non-probability sampling method with purposive sampling technique, and produces 51 research respondents. Data collection was carried out using a survey method with a questionnaire technique. The analysis technique in this study uses multiple linear regression analysis. The results of the analysis show that both personal technical skills and information technology sophistication have a positive effect on the effectiveness of accounting information systems. The results of this study can be taken into consideration for companies to be able to measure the extent to which their employees are able to use sophisticated systems.
The Influence of Profitability, Liquidity, Leverage, Gender Diversity, and Political Connections on Financial Distress (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2020 - 2022) Putri, Putu Talia Natasia; Badera, I Dewa Nyoman; Suryanawa, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.820

Abstract

Financial difficulties occur when a company's financial situation deteriorates, potentially leading to insolvency or liquidation. This study seeks to gather real-world evidence on how profitability, liquidity, debt levels, gender diversity, and political ties impact financial distress. The research focused on property and real estate companies listed on the Indonesia Stock Exchange between 2020 and 2022, with a sample size of 208. Sample selection followed purposive sampling methods. Data analysis was performed using logistic regression techniques with the SPSS software. Findings indicate that higher profitability and liquidity are associated with lower levels of financial distress. These results support agency and signal theories, providing empirical evidence on the link between profitability, liquidity, and financial distress. However, leverage, gender diversity, and political connections were found to have no significant impact on financial distress. Contrary to expectations, the study did not confirm agency, signal, or feminist theories. The practical implications of this research include offering a deeper understanding to scholars and readers, serving as a valuable resource for further studies on the subject.
Co-Authors A.A. Istri Muthia Dewi Ade Wiandika Anatasya Putri Amanda, Ni Nyoman Ayu Natasya Anak Agung Ayu Mutya Armika Anak Agung Mas Pratiwi Anak Agung Mas Ratih Astari Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Istri Salshayna Pramesti Antari, Ni Wayan Meli ASTUTI HANDAIYANI SIREGAR Cicilia Citra Liadi Darsyaf Icap Alam Dewa Made Bagus Umbara Dewa Nyoman Badera Gde Deny Larasdiputra I Gede Candra Kusuma I Gusti Ayu Desni Saraswati Sudirga I Gusti Ayu Dianita Martha Kamalini I Gusti Ayu Gita Maheswari I Gusti Ayu Nyoman Budiasih I Gusti Bagus Bayu Pratama Putra I Gusti Ngurah Rai Suryawan I Kadek Ega Prastha Permana I Ketut Sujana I Komang Raditya Wiguna I Made Andika Pramana Pande I Made Arya Dwiputra I Made Dwi Adnyana Puta I Made Karya Utama I Made Sadha Suardikha I Made Surya Widhi Wibawa I Wayan Suartana K. Baba Adiatma Kadek Indri Pradnyavita KADEK JULI SUARDANA Kadek Weda Noveadjani Tista Ketut Ita Diantari Kevin Hestia Gigih Anugerah Komang Puja Astiti Komang Rina Prabandari Luh Nila Made Anggi Adeliana Dewi Made Dewi Ayu Untari Made Diah Krisna Dewi Made Mertha Maria Meiatrix Ratna Sari Nabilah Aulia Ni Kadek Sri Rahayu Ni Kd Sri Lestari Dewi Ni Ketut Lely Aryani Merkusiwati Ni Ketut Rasmini Ni Luh Yuni Pratiwi Ni Made Apsari Dwijayanti Ni Made Dwi Permanasari Ni Made Dwi Ratnadi Ni Made Gresia Nurvita Dewi Ni Nyoman Narayanti Ni Putu Alit Febrianti Ni Putu Eka Ratna Sari Ni Putu Linda Novita Dewi Ni Putu Sri Harta Mimba Ni Putu Yandini Eka Putri Nining Pratiwi Novita Alvina Nur Wahyuningsih Pande Made Hierra Andira Sari Pande Putu Diah Maharani Pradnya Paramita Putri, Putu Talia Natasia Putu Agus Aditya Pramana Putra Putu Intan Trisna Dewi Putu Melia Utami Putri Putu Rosayanti Putu Sri Arta Jaya Kusuma Putu Wahyu Aditya Vallentino Ramadhani, Muhamad Ivo Nizar Ratna Sari, Maria Mediatrix Sang Made Aditya Mahardika Kebon Saraswati Sudirga, I Gusti Ayu Desni Sudirga, I Gusti Ayu Desni Saraswati Wayan Purwa Abhimantra Widiantara , I Komang