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All Journal Dinamik Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Management and Business Environment (JMBE) Jurnal Bingkai Ekonomi (JBE) Jurnal Pengabdian Mandiri Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Khazanah Sosial
Dimas Adi Wicaksono
Akuntansi, ITB Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kompetensi, Independensi, dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Karyawan Kantor Jasa Akuntansi di Kota Semarang Aniqotunnafiah Aniqotunnafiah; Febriyantoro Aryo Putro; Endang Dwi Wahyuningsih; Dimas Adi Wicaksono; Gede Mardirta Tama
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.178

Abstract

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.
Pengaruh Return On Asset (ROA), Dividen Payout Ratio (DPR) dan Earnings Per Share (EPS) Terhadap Return Saham pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022 Imas Nurika; Endang Dwi Wahyuningsih; Dimas Adi Wicaksono
Jurnal Ekonomi Manajemen Akuntansi Vol. 29 No. 2 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v29i2.196

Abstract

Stock returns are one of the indicators in investor investment decision making. Factors that influence stock returns are internal (fundamental) factors, namely ROA, DPR and EPS. The purpose of this study was to determine: the effect of Return On Asset (ROA) on Stock Returns, the effect of Dividend Payout Ratio (DPR) on Stock Returns, and the effect of Earnings Per Share (EPS) on Stock Returns in Industrial Sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis method used is multiple linear regression analysis. Findings: Return On Asset (ROA) has a positive and significant effect on Stock Returns, Dividend Payout Ratio (DPR) does not affect Stock Returns, and Earnings Per Share (EPS) does not affect Stock Returns. The implication of this study for investors is that they can use ROA as the main indicator in analyzing potential opportunities to gain profit from capital gains from stock returns before making investment decisions. The implication for management is to focus on strategies to optimize the use of assets to generate greater profits. Meanwhile, the implications for regulators and policy makers are to encourage transparency in financial reports and the preparation of capital market literacy programs.
Co-Authors Aditya Rizqi Senoaji Aji Priyambodo Amsar Amsar Aniqotunnafiah Aniqotunnafiah Bambang Widjanarko Susilo Delta Lexi Arbawa Febriyantoro Aryo Putro Gede Mardirta Tama Heru Yulianto Imas Nurika Kasidi Kasidi Krisnawati, Hani Lestari, Utami Puji M. Anik Mashadi Marsiska Ariesta Putri Martinus Apunheses Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Praditya Dewi Arumsari Praditya Dewi Arumsari Siska Narulita Sudarman Sudarman Wahyuningsih, Endang Dwi Y. Sutomo Yunior Arjuna