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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Asuransi Di Bursa Efek Indonesia Periode 2017-2019 Putra, Iwan Setya; Bintang Permata SPN, Rachma Ayu
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 9 No 02 (2021): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2021
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.9.02.66-75

Abstract

Penelitan ini bertujuan untuk menganalisis pengaruh good corporate governance yang diproksikan dengan dewan komisaris, dewan direksi, komite audit dan kepemilikan institusional terhadap kinerja keuangan perusahaan asuransi di BEI periode 2017-2019. Adapun teknik analisis menggunakan uji asumsi klasik, regresi linier berganda, uji statistik t, uji statistik f dan uji koefisien korelasi berganda (R). Hasil penelitian menunjukkan bahwa: 1) good corporate governance yang diproksikan dengan dewan komisaris tidak berpengaruh signifikan terhadap kinerja perusahaan, 2) good corporate governance yang diproksikan dengan dewan direksi tidak berpengaruh signifikan terhadap kinerja perusahaan, 3) good corporate governance yang diproksikan dengan komite audit tidak berpengaruh signifikan terhadap kinerja perusahaan, 4) good corporate governance yang diproksikan dengan kepemilikan institusional berpengaruh signifikan terhadap kinerja perusahaan, dan 5) good corporate governance berpengaruh signifikan terhadap kinerja perusahaan asuransi di BEI periode 2017-2019
System Quality Dominance in MSME Accounting Technology Adoption and Operational Efficiency Iwan Setya Putra; Tanto Askriyandoko Putro; Hanif Yusuf Seputro
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33921

Abstract

The adoption of accounting software by micro, small, and medium-sized enterprises (MSMEs) does not automatically guarantee improved operational outcomes. This study empirically examines how perceived usefulness, perceived ease of use, and system quality influence operational efficiency through the mediating role of user satisfaction. Integrating the Technology Acceptance Model (TAM) with the DeLone and McLean Information Systems (DM IS) Success Model, we test seven hypotheses using structural equation modeling (SEM) on survey data from 212 Indonesian MSME accounting software users. Results indicate that system quality and perceived usefulness significantly enhance user satisfaction, while perceived ease of use shows no significant effect. User satisfaction fully mediates the relationship between system quality and operational efficiency, whereas the direct effect of system quality on operational efficiency is non-significant. These findings suggest that robust system quality supersedes interface simplicity as the primary driver of satisfaction and efficiency in resource-constrained MSME settings. Software developers should prioritize backend robustness and functional completeness, while MSME managers should evaluate accounting software based on system reliability rather than ease of initial use.