Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Journal of Indonesian Economy and Business Jurnal Ilmiah Universitas Batanghari Jambi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) IIJSE
Sugeng Sugeng
Sekolah Tinggi Ilmu Ekonomi Yogyakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PERAN FAKTOR KECOCOKAN TUGAS-TEKNOLOGI DALAM MEMPEROLEH PENGARUH POSITIF TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL Sugeng Sugeng; Nur Indriantoro
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 3 (1998): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1538.685 KB) | DOI: 10.22146/jieb.39578

Abstract

Penelitian ini memiliki tujuan utama menguji secara empiris sebagian dari model Rantai Teknologi-Kinerja (Technology-to-Performance Chain (TPC)) untuk membantu memperoleh pemahaman yang lebih baik tentang kaitan antara sistem informasi dan kinerja individual. Bagian utama model menyatakan bahwa agar teknologi informasi mempunyai dampak positif terhadap kinerja individual, maka teknologi tersebut harus: (I) dimanfaatkan dan (2) mengandung faktor kecocokan tugas-teknologi yang menunjukkan kecocokan dengan tugas yang didukungnya.Model TPC dalam studi ini terdukung secara kuat dengan hasil analisis regresi berganda secara simultan atas data yang berasal dari 75 managerial knowledge workers yang tersebar pada lebih dari 50 perusahaan terkemuka di Indonesia. Temuan penelitian juga memberikan dukungan yang moderat terhadap hipotesis faktor kecocokan tugas-teknologi mempengaruhi pemanfaatan sistem informasi oleh individu. Penelitian ini memusatkan pada pentingnya faktor yang menunjukkan kecocokan antara teknologi dengan tugas individu dalam memperoleh dampak kinerja individual dari teknologi informasi. Hasil penelitian ini menyarankan agar faktor kecocokan tugas-teknologi dipertimbangkan untuk menjadi dasar yang kuat dalam pengembangan alat diagnosis untuk mengevaluasi apakah sistem informasi beserta layanannya pada organisasi tertentu telah memenuhi tuntutan kebutuhan individu.
Pengaruh Independensi Auditor, Kepemilikan Manajerial, Kualitas Audit, dan Leverage terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Properti & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Rahmaputri, Hafzah; Sugeng, Sugeng
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.4471

Abstract

Financial reports are reports produced from various processes of recording financial transactions within the company. This study aims to determine the effect of auditor independence, managerial ownership, audit quality, and leverage on the integrity of financial statements. This research was conducted on property & real estate sector companies listed on the IDX in 2018-2022. The data used is secondary data obtained from financial reports and annual reports of property & real estate sector companies listed on the IDX for 2018-2022. The final sample size was 164 samples during 2018-2022 with a sampling technique using purposive sampling. This study uses quantitative methods and multiple linear regression models with SPSS version 25. The results show that managerial ownership, audit quality, and leverage have a negative and significant effect on the integrity of financial statements. Meanwhile, auditor independence has no influence on the integrity of financial reports.
The Effect of Audit Fee, Audit Opinion, and KAP Size on Audit Delay Syawalica Fifah Nurcahya; Sugeng Sugeng
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6456

Abstract

Financial statements are the company's primary means of communication with stakeholders. External audits ensure the fairness of financial statements in accordance with accounting standards. However, delays in submitting financial statements (audit delay) are still a phenomenon in Indonesia, especially in the financial sector. This study aims to determine the effect of audit fees, audit opinions, and KAP size on audit delays in financial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data used in this study are secondary data obtained from financial statements and annual reports of financial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The sampling technique in this study is the purposive sampling method according to predetermined criteria with a population of 104 companies during 2019 - 2023, and obtaining a final sample of 193. The analysis method used is multiple linear regression to test the relationship between independent variables, namely audit fees, audit opinions, and KAP size, to the dependent variable, namely audit delay, using the Statistical program for Social Science (SPSS) version 24. The results of the study indicate that audit fees have a significant negative effect on audit delay. High audit fees allow auditors to provide sufficient resources to complete the audit process on time. Audit opinions also have a negative effect on audit delay. Companies that receive an unqualified opinion tend to complete audit reports faster than companies that receive other opinions. KAP size has a negative effect on audit delay, where Big Four KAPs complete audits faster than non-Big Four KAPs.
The Influence of Accurate Software Proficiency and Digital Literacy on the Work Readiness of Accounting Students: The Moderating Role of Artificial Intelligence Sa’Putra, Kiko; Sugeng, Sugeng
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3010

Abstract

Digital transformation in accounting practice requires students to possess adequate technological competencies to enhance their competitiveness in the digital era. This study aims to analyze the impact of Accurate software proficiency and digital literacy on the employability of accounting students, as well as to examine the moderating role of artificial intelligence. A quantitative approach was employed, with primary data collected via an online questionnaire distributed to accounting students in Yogyakarta, East Java, and Central Java who are already using the Accurate software. The sampling method used was purposive sampling, with a total of 126 respondents. Data were analyzed using the Partial Least Squares Structural Equation Modeling (SEM-PLS) approach. The results indicate that proficiency in the Accurate software and digital literacy have a positive and significant influence on the work readiness of accounting students. These findings suggest that mastery of accounting applications and the ability to utilize digital technology constitute important forms of human capital in enhancing students’ professional readiness. However, artificial intelligence was not found to moderate the relationship between Accurate software proficiency or digital literacy and work readiness. Therefore, the competitiveness of accounting graduates is more directly influenced by technical competencies and digital literacy than by the use of artificial intelligence as a factor that strengthens the relationship between variables.
Co-Authors NUR INDRIANTORO Rahmaputri, Hafzah Sa’Putra, Kiko Syawalica Fifah Nurcahya