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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Accounting and Investment Jurnal Akuntansi Bisnis eCo-Fin
Cornelio Purwantini
Universitas Sanata Dharma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perbedaan Partisipasi Anggaran Ditinjau dari Jenis Jabatan, Tingkat Pendidikan, Jenis Kelamin dan Pengalaman Kerja (Studi Empirik pada Perguruan Tinggi Swasta di Daerah Istimewa Yogyakarta) Cornelio Purwantini; Ignatius Bondan Suratno
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.43 KB)

Abstract

The purpose of this research was to know difference in the budget participation that’s evaluated from education levels, gender, occupations, and job experiences. The number of research sample is 198 people coming from 45 Private Higher Education Institution in Yogyakarta. The research subject is heads from of unit who are enganged in the budget partisipation, such as heads of study program, heads of department, vice dean, dean, heads of bureau and the like in Private Higher Education Institution. The data analysis was conducted using independent sample t test. The statistical test result with 0.05 of the significance level indicated that there was no difference in the budget participation that was evaluated from education levels, gender, occupation, and job experiences. 
The Effect of Accounting Information Systems and Information Technology on Accounting Staff Performance of Manufacturing Companies in Semarang Yeni Kuntari; Anis Chariri; Nurdhiana Nurdhiana; Cornelio Purwantini
Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i1.4397

Abstract

Abstract In the industrial era and in the context of the COVID-19 pandemic, today's business community requires accounting professionals with information technology skills and a good understanding of computer applications. This study investigates the effect of application utilization. and trust in the accounting information system on accounting staff performance. The sample is 210 medium and large-scale manufacturing companies in Semarang City in 2020. The survey was conducted to collect the data from the selected sample. In order to satisfy the objectives of the study, a multiple regression analysis was held. The results of this study indicate that the trust in information technology accounting systems and information technology has a positive effect on the performance of accounting staff. Meanwhile, the application of the accounting information system, the use of the accounting information system, and the effectiveness of the accounting information system have no effect on the performance of the accounting staff.AbstrakDi era industri dan dalam konteks pandemic covid 19, lingkungan bisnis menuntut kompetensi para profesional akuntansi di bidang teknologi informasi dan memahami aplikasinya dengan piranti komputer. Tujuan penelitian ini adalah mengetahui pengaruh penerapan sistem informasi akuntansi, penggunaan sistem informasi akuntansi, efektivitas sistem informasi akuntansi, kepercayaan pada sistem informasi akuntansi dan teknologi informasi terhadap kinerja pegawai bagian akuntansi. Sampel penelitian diambil dari 210 manajer akuntansi perusahaan manufaktur skala menengah dan besar di Kota Semarang. Pemerolehan data menggunakan kuesioner dan selanjutnya dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepercayaan pada teknologi sistem informasi akuntansi dan teknologi informasi berpengaruh positif terhadap kinerja pegawai bagian akuntansi. Penerapan sistem informasi akuntansi, penggunaan sistem informasi akuntansi, dan efektivitas sistem informasi akuntansi tidak berpengaruh terhadap kinerja pegawai bagian akuntansi.
Pengaruh Likuiditas dan Aktivitas terhadap Pertumbuhan Laba yang Dimediasi oleh Struktur Modal Yohanes Yohanes; Cornelio Purwantini
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2367

Abstract

The study aims to analyze the effect of liquidity and activity on profit growth as mediated by capital structure. The study population comprises of 92 companies operating in the food and beverage sector that are listed on the Indonesia Stock Exchange for the 2023 period. Data for this study were collected from secondary sources, specifically the official website of the Indonesia Stock Exchange (https://www.idx.co.id). The data were analyzed using the Partial Least Squares (PLS) structural equation modeling technique, supported by WarpPLS version 7.0 software. The results indicate that liquidity negatively affects profit growth, while activity and capital structure have no significant impact on profit growth. Furthermore, capital structure does not mediate the relationship between liquidity and profit growth, nor between activity and profit growth. These findings imply that optimal liquidity management is crucial for enhancing profit growth, and that efficient operational activities contribute positively to overall company performance.
KUALITAS NARATIF LAPORAN CORPORATE SOCIAL RESPONSIBILITY: STUDI KORELASI PADA SEKTOR PERBANKAN Cornelio Purwantini
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.1.2018.14-21

Abstract

This study aims to assess the quality of CSR reporting and test the correlation among narrative quality measurements. The Population of the study consists of 29 banks listed on the Stock Exchange (BEI) in 2015. Based on descriptive statistical analysis, the study found that in general the CSR report quality was low, that was shown by the very low value of the mean of optimism ratio, pessimism ratio, numerical ratio, horizon ratio and complexity, and also a readability index that indicate the high level of difficulty of the CSR report to be read. Meanwhile, there are several banks that have presented an excellent report. The results of Spearman correlation test are (1) There is a strong positive correlation between the ratio of optimism and the ratio horizon, (2) There is a fairly strong positive correlation between the ratio of pessimism and numerical ratio, (3) There is a fairly negative strong correlation between the pessimism ratio and numerical ratio, and also between the horizon ratio and the report complexity (residual word), and (5) the other correlations among variables are weak and very weak. Keywords: CSR, narrative reporting quality, and readability
Co-Authors Anis Chariri Ignatius Bondan Suratno Nurdhiana Nurdhiana Yeni Kuntari Yohanes Yohanes