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All Journal Enrichment : Journal of Management JURNAL ILMIAH MAKSITEK Jurnal Ipteks Terapan : research of applied science and education
FHIKRY AHMAD HALOMOAN SIREGAR
UNIVERSITAS BATTUTA
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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN KUALITAS INFORMASI AKUNTANSI TERHADAP KEEFEKTIFAN PENGENDALIAN INTERNAL PADA PT. PANDU SIWI SENTOSA (PANDU LOGISTIK) OKY SYAHPUTRA; FHIKRY AHMAD HALOMOAN SIREGAR
JURNAL ILMIAH MAKSITEK Vol 7 No 1 (2022): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The aim in this study is to test and analyze the influence of accounting information systems (SIA) sales and the quality ofaccounting information on the effectiveness of internal controls. The selection of samples is done by convinience samplingmethod. The research population is the staff of sales accounting information system users and of 66 samples, 30 samplesare for validity and reliability testing and the remaining 36 samples for classical assumption testing, data analysis methodsand hypothesis tests. The study used multiple linear regression analysis for its statistical testing by conducting a classicalassumption test first. The results showed that simultaneously the Application of Sales Accounting Information System andQuality of Accounting Information had a positive and significant effect on the Effectiveness of Internal Control with a Fhinumeracy value of 80,846 with a significance of 0.000. Partially the Application of Sales Accounting Information System hasa positive and significant effect on the Effectiveness of Internal Control with a thitung value of 4,917 with a significance of0.000, while for the Quality of Accounting Information has a positive and significant effect on the Effectiveness of InternalControl with a thitung value of 3,060 with a significance of 0.000. The Effect of The Application of Sales AccountingInfoamation System and Information Quality on the Effectiveness of Internal Control simultaneously with a coefficient valueof R2 of 0.730 which means that in this study dependent variables can be explained by independent variables by 73%.
The Effect Of Accrual-Based Psap, Accounting Policy, And Information Technology On The Quality Of Lkpd In Binjai City Fhikry Ahmad Halomoan Siregar; Selvi Aristantya; Adek Apriyandi
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.359 KB) | DOI: 10.35335/enrichment.v12i3.582

Abstract

This study aims to determine and analyze the effect of the application of accrual-based government accounting standards, accounting policies, and the use of information technology on the quality of local government financial reports in the city of Binjai. This type of research is causal and the object of this research is Binjai City. The data used are primary data obtained from questionnaires with a total sample of 69 respondents. Research data Using a quantitative approach and data analysis using a simple regression analysis model. The results showed that the application of accrual-based government accounting standards, accounting policies, and the use of information technology had an effect on the quality of the financial statements of the local government of the city of Binjai.
THE INFLUENCE OF TAX PLANNING, PROFITABILITY, AUDIT COMMITTEE AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT Sarti Hutabarat; Ester Novalina Saragih; Jesika Rejeki Br Siregar; Enda Noviyanti Simorangkir; Fhikry Ahmad Halomoan Siregar
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2433

Abstract

The aim of this research is to examine the role of earnings management in the success or failure of manufacturing industry trading on the Indonesia Stock Exchange (IDX) in various industry classifications. Fifty five businesses make up the population of this study. Purposive sampling was used to collect information about 39 businesses, of which 13 were selected as samples. Earnings management is the dependent variable, while tax planning, profitability, existence of an audit committee, and managerial ownership are independent variables. The data used in this research comes from the annual financial reports of producers registered through the Indonesia Stock Exchange in several industries from 2019 to 2021. The quantitative analysis approach used here tests conventional assumptions. Referring to the findings, profit management is not too affected by tax planning , audit committee membership, or managerial ownership. Earnings management is greatly affected by profitability. Profit Management of Manufacturing Companies Registered through the Indonesia Stock Exchange Year 2019-2021 Highly Affected by Tax Planning, Profitability, Audit Committee, and Managerial Ownership
Co-Authors Adek Apriyandi Enda Noviyanti Simorangkir Ester Novalina Saragih Jesika Rejeki Br Siregar OKY SYAHPUTRA Sarti Hutabarat Selvi Aristantya