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Pengaruh Ukuran Perusahaan, Return on Asset (ROA), leverage, dan umur Listing terhadap Pengungkapan Internet Financial and Sustainability Reporting (IFSR) pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia (BEI) tahun 2009-2012 Lisa Agustina Leonardi; Theresia Purbandari; Dwi Handayani
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 2, No 2 (2014)
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.856 KB) | DOI: 10.33508/jrma.v2i2.299

Abstract

Internet Financial and Sustainability Reporting is a presentation of the financial statements and the sustainability of the company through the internet . The company's website is not only used for product marketing media, but also be used to share the important information in the corporate financial statements and sustainability reports. The purpose of this research is to examine the effect of firm size, profitability, leverage, liquidity, ownership of outsiders, and how long the listing progress corporate in BEI toward to IFSR disclosure. The population in this research is the manufacturing companies which is listed on the Indonesian Stock Exchange in 2012. The samples that used in this research were 53 companies that were taken by purposive sampling technique. Sampling criteria, such as: a company that has a website and share the financial statements from 2007 to 2012. The analytical tool that used to test the hypothesis in this research is a panel data regression analysis by using statistical software Eviews 4.1. The results of this research indicate that the firm size, return on assets ( ROA ), leverage, and the listing progress have a positive significant effect toward IFSR disclosure. While the return on equity (ROE), leverage, liquidity, and external ownership have no effect against the IFSR disclosure.
Pengaruh Struktur Kepemilikan terhadap Kinerja Perusahaan dengan Praktek Good Corporate Governance sebagai Variabel Pemediasi dalam Pemeringkatan CGPI 2012 dan 2013 Tantri Dwidarnanda Wulandari; Theresia Purbandari; Intan Immanuela
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 3, No 2 (2015)
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (903.018 KB) | DOI: 10.33508/jrma.v3i2.489

Abstract

The purpose of this research is to demonstrate empirically the effect of ownership structure on firm performance, the effect of ownership on GCG, the effect of GCG on firm performance, and GCG as the mediating between ownership structure and firm performance. This research used secondary data that taken from the official website of the Indonesia Stock Exchange. The sample of this research were most companies that listed in Indonesia Stock Exchange and listed in CGPI in 2012 and 2013, by using purposive sampling technique. Hypotheses are tested using SPSS software. This research found evidence that the ownership structure has no effect on firm performance (ROA and ROS) and GCG, while GCG doesn’t improve the firm performance with size of the ROA, but significant positive effect on ROS. GCG is not able to mediate the ownership structure toward firm performance in the size of the ROA and ROS.
Pengaruh Kompetensi, Independensi, Pengalaman Kerja, Obyektifitas, Integritas, dan Tekanan Anggaran Waktu terhadap Kualitas Audit pada Kantor Akuntan Publik Yogyakarta Reni Reni; Theresia Purbandari; Intan Immanuela
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 7, No 1 (2019)
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.664 KB) | DOI: 10.33508/jrma.v7i1.809

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh variabel kompetensi, independensi, pengalaman kerja, obyektifitas, integritas, dan tekanan anggaran waktu terhadap kualitas audit. Sampel dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik yang ada di Yogyakarta, dengan kriteria jenjang pendidikan minimal S1 dan pengalaman kerja 1 tahun. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 17. Hasil penelitian ini membuktikan bahwa variabel kompetensi dan integritas berpengaruh positif terhadap kualitas audit. Sedangkan variabel independensi, pengalaman kerja, obyektifitas, dan tekanan anggaran waktu tidak berpengaruh terhadap kualitas audit.
Faktor–Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi dalam Menggunakan Microsoft Excel untuk Menyelesaikan Tugas Kuliah Dhita Rizkya Yuwani; Agustinus Mujilan; Theresia Purbandari
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 5, No 1 (2017)
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jrma.v5i1.595

Abstract

In the modern era, the utilization of information technology systems in the world of education plays an important role, especially for accounting students in the completion of the task preparation of financial statements. The investigators suggest the use of microsoft excel among accounting students Universitas Katolik Widya Mandala Madiun is not optimum. This sudy aims to prove empirically the effect of personal factor and social factor to the intention by the accounting students in the use of microsoft excel to complete the coursework. This study uses primary data from questionnaires by respondents. Hypotheses were testing by SEM using PLS software. This study prove that intrinsic motivation, extrinsic motivation, and perceived usefulness have effect to the intention to use of microsoft excel to complete the coursework; intrinsic motivation has effect to the extrinsic motivation; intrinsic motivation has effect to the perceived ease of use; while the perceived ease of use has not affect to the intention to use of microsoft excel to complete the coursework; perceived ease of use has not effect to the extrinsic motivation; social factor has not affect to the perceived ease of use; social factor has not affect to the perceived usefulness.
ANALISIS FAKTOR KRITIS YANG MEMPENGARUHI MINAT PENGGUNAAN E-SPT PADA PENGUSAHA MIKRO DI KOTA MADIUN RIZKA AULIA; EKARISTI SOVI LESTARI; RENALDO RICKO JONATHAN; THERESIA PURBANDARI
Jurnal Keuangan dan Bisnis Vol. 17 No. 2 (2019): Jurnal Keuangan dan Bisnis Volume 17 No. 2, Edisi Oktober 2019
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.303 KB)

Abstract

The purpose of this study is to prove whether ease of use, perceived usefulness, and computer self-efficacy influence the interest in using e-SPT for micro-entrepreneurs in the city of Madiun. The sampling technique used was purposive sampling. To test the hypothesis multiple regression analysis techniques are used. From the results of data processing through SPSS Version 22, namely through the t-test obtained a significant value for ease of use: 0.755, perceptions of use 0.000, and computer self-efficacy 0.038. Based on these results it can be said that the perception variables of use and computer self-efficacy influence the interest in using e-SPT in the City of Madiun, while the ease of use does not affect the interest in using e-SPT in the City of Madiun.