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All Journal Jurnal Ekonomi Kuantitatif Terapan Jurnal Tekun Tazkia Islamic Finance and Business Review Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Shirkah: Journal of Economics and Business JIA (Jurnal Ilmiah Akuntansi) Syntax Idea Jurnal Akuntansi Journal of Social Science Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science International Journal of Humanities Education and Social Sciences Jurnal Cakrawala Ilmiah Journal of Social Science
Nurul Hidayah
Universitas Mercu Buana
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Journal : Jurnal Tekun

 1 
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta) Siti Chodijah; Nurul Hidayah
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2595

Abstract

ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords:         Quality of local government financial reporting, use of information technology, internal control systems.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empirik Pada Perusahaan Perbankan di BEI tahun 2014 – 2016) Novi Syiti Masitoh; Nurul Hidayah
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2596

Abstract

ABSTRACT This study aims to determine the effect of Good Corporate Governance on Banking Performance in BEI period 2014 - 2016. This study analyzes the effect of Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners on ROE (Return on Equity ) by multiple analysis methods. The results showed that the size of the Board of Directors has a significant positive effect on ROE and the Proportion of Independent Board of Directors has a significant negative effect on ROE. While other variables of Public Ownership, Managerial Ownership, and Proportion of Independent Commissioner have no effect on company ROE. Keywords:       Good Corporate Governance, Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners, and ROE.
Co-Authors Agus Slamet Haryanto Ahmad Badawi Ahmad Badawi Saluy Aldilla PUTRIATAMA Alfa Mightyn Anees Jane Ali Erna Setiany Giany Nur Aprilia J Ferdinand Pardede Lucky Nugroho Muhammad Arif Setyo Nugroho Muhyarsyah Muhyarsyah Natasha Putri Bahari Novi Syiti Masitoh Rimi Guslinana Mais Siti Chodijah Siti Rahma Yanti Wiwik Utami Yananto Mihadi Putra Zubir Azhar