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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Yulia Fitri
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Rizki Febrianti; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.
PENGARUH RELIGIOSITAS, PERILAKU TIDAK ETIS, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI KOTA BANDA ACEH) Zuhra Maulidya; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the influence of religiosity, unethical behavior, and effectiveness of internal control to tendency of accounting fraud (Empirical Study on Islamic Bank in the city of Banda Aceh). The population of this study were the managers and internal auditors of Islamic bank with the total 33 respondents. The research was conducted by using census method.  The data source in this study are primary data obtained from questionnaires to the respondent. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research showed that both partially and simultaneously, religiosity, unethical behavior, and effectiveness of internal control were significantly influential tothe accounting fraud on Islamic bank in the city of Banda Aceh.
KINERJA KEUANGAN PERUSAHAAN PERBANKAN: INTELLECTUAL CAPITAL, SUSTAINABILITY REPORT, DAN GOOD CORPORATE GOVERNANCE Cut Laura; Yulia Fitri; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24540

Abstract

This study aims to determine the effect of intellectual capital, sustainability reports, and good corporate governance on financial performance (ROE) in banking companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative. The research population is banking companies listed on the IDX for the 2017-2021 period, with a total population of 47 companies. The sampling method is purposive sampling to obtain 8 companies as research samples. The research data uses secondary data obtained from the documentation of financial reports, annual reports, and sustainability reports published on the IDX and the company website. The data analysis used was multiple linear regression using the SPSS 25 application. The results showed that intellectual capital and sustainability reports had a significant positive effect on financial performance (ROE), institutional ownership, managerial ownership, independent board of commissioners, and board of directors did not affect financial performance (ROE) in banking companies listed on the IDX for the 2017-2021 period.
Co-Authors Cut Laura Nita Erika Ariani Rizki Febrianti Zuhra Maulidya