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Jimmy Ardianto
Universitas Multimedia Nusantara
Economics, Econometrics & Finance

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Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Brenda Prasasti; Jimmy Ardianto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.35 KB) | DOI: 10.31937/akuntansi.v3i1.42

Abstract

The objective of the empirical study is to examines whether corporate governance mechanism which consists of institutional ownership, managerial ownership, size of director to earnings management, and presence of independent of director had an influence on earnings management. Earnings management is proxied by discretionary accruals that are estimated using Jones model. This study takes sample from 47 companies listed in Indeks Kompas 100 has been reviewed during the year of 2008-2009. Double linier regression analysis is used to analyze the effect of corporate governance mechanism on earnings management. The result on this study shows that (1) Simultaneously of corporate governance mechanism which consists of institutional ownership, managerial ownership, size of director to earnings management, and presence of independent of director had significant influence on earnings management, (2) Institutional ownership had not significant inffluence on earnings management, (3) Manajerial ownership had positive significant influence onearnings management, (4) Size of director had not significant inffulence on earnings management, (5) Presence of independent of director had not significant influence on earnings management. Keywords : Corporate Governance Mechanism, Earnings Management
Pengaruh Kemutakhiran Teknologi, Kemampuan Teknik Personal Sistem Informasi, Program Pelatihan Pengguna Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Joshua Dharmawan; Jimmy Ardianto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1189.965 KB) | DOI: 10.31937/akuntansi.v9i1.588

Abstract

The objective of this research to test, examine and to provide empirical evidence to the influence of technology sophistication, personal technical ability of information systems, user training program and top management support to the performance of accounting information system. The research was conducted using a survey method to to provide the questionnaires to the employees in retail consumer goods company. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 102 who are employees which use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this study were (1) technology sophistication had a significant influence toward the performance of accounting information system; (2) personal technical ability of information systems had no significant influence toward the performance of accounting information system; (3) user training program had a significant influence toward the performance of accounting information system; (4) top management support had a significant influence the performance of accounting information system. Keywords: accounting information system, personal technical ability, technology sophistication, top management support and training program
Co-Authors Brenda Prasasti Joshua Dharmawan