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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Danar Irianto
Politeknik Negeri Batam
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Riska Urip Lestari; Danar Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.636 KB) | DOI: 10.30871/jama.v1i2.504

Abstract

This study aimed to examine the effect of firm size, liquidity, financial flexibility, share growth, sale growth, business risk and profitability to capital structure. This study used secondary data from the company’s financial statements and determinan of the sample using techniques proposive sampling. The population in this study are manufacture companies listed on the Indonesian Stock Exchange (BEI) in the period 2011-2015 with a sample 55 companies. The result showed firm size has a positive effect to capital structure. Liquidity has a no effect to capital structure. Financial flexibility has a negative effect to capital structure. Sale growth has a positive effe ct to capital structure. Profitabilitas has a negatife effect to capital structure. Other result showed share growth and risk business has no effect to capital stucture. The result of the study are expected to add to the research literature that discuss the factors that effect of capital structure on manufacture companies. Further research can add control variable. Key Words: Capital structure, Firm size, Liquidity, Financial flexibility, share growth, sale growth, business risk, Profitability
Evaluating User Satisfaction in AI-Powered Digital Banking: An Expectation Confirmation Model Approach Dewi Junita; Nadia Fathurrahmi Lawita; Izzatul Jannah; Susi Lestari; Arif Darmawan; Danar Irianto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.10469

Abstract

This study assesses user satisfaction with AI-Banking services by integrating artificial intelligence features into an expectation confirmation model. Using a quantitative approach, data was obtained from 124 bank customer respondents in Indonesia using a questionnaire, then analyzed using PLS-SEM approach. The analysis results indicate that expectation confirmation has a significant influence on performance perceptions. Furthermore, the variables of trendiness, visual attractiveness, problem-solving ability, and customization positively influence user satisfaction. These findings suggest that banking service providers should prioritize these aspects. Improvements in these factors have the potential to strengthen userr satisfaction in AI-based digital banking services.
Co-Authors Arif Darmawan Dewi Junita Izzatul Jannah Nadia Fathurrahmi Lawita Riska Urip Lestari Susi Lestari