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Journal : Basic and Applied Accounting Research Journal

The Effect of Information System Quality, Perceived Usability, and Information Quality on User Satisfaction of Finance Management System (FMS) Applications Asih Waris Lestari; Aloysius Harry Mukti; M.F Christiningrum
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.02

Abstract

Information technology plays an important role in financial system, company need this for quality improvement. The purpose of this study was to examine and analyze the effect of information system quality, perceived benefits, and information quality on user satisfaction at PT. Wijaya Karya (Persero) Tbk. The number of respondents used as many as 45 employees of PT. Wijaya Karya (Persero) Tbk. This research is quantitative by using the analysis method with SmartPLS3 program. The results of this study indicate that the influence of information system quality, perceived benefits, and information quality have a positive effect on application user satisfaction.
The Effect of Sales Growth and Profitability on Company Value with Debt Policy as Moderating Variables Jangasih Situngkir; Aloysius Harry Mukti; M.F Christiningrum
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.03

Abstract

Financial ratio have several function for strategic decision making. Several ratio such as profitability or sales growth are the most important for capital market signal. This Research aims to examine the effect of sales growth and profitability with debt policy as the moderating variable on the value of the manufacturing industry sub-sector of the consumer goods industry listed on the Indonesia stock exchange in 2018-2020. With a total sample of 165 companies. The research methodology is quantitative with multiple linear regression testing with SPSS V23 data processing tools. Based on the result of model 1 testing, the result showed that sales growth had no effect on firm value, and profitability has a positive effect on firm value. The result of model 2 testing, the resulting research shows that sales growth has a positive effect on firm value, Profitability has a positive effect on firm value, debt policy does not moderate the effect of sales growth on firm value and debt policy does not moderate the effect of profitability on firm value.