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Pengaruh Persepsi Keamanan Web dan Kesesuaian Lifestyle terhadap Minat Penggunaan Internet Banking: Technology Acceptance Model yang Dimodifikasi Fitria Magdalena Suprapto
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.2 KB)

The purpose of this research is to examine factors that influence attitude and intention to use internet banking with theoretical model of Technology Acceptance Model (TAM) developed by Davis (1989) and development model used by Cheng et al. (2006) and Cho (2005). The antecedent of intention of using in this study are usefulness, ease of use, web security, lifestyle compatibility, and attitude. Although internet banking offers many benefits, people are not interested to use that. This research proves that the attitude in adopting internet banking is determined by the perceived usefulness, web security, and lifestyle compatibility. Whereas perceived ease of use does not effect the attitude of using internet banking. The implication of this research is to provide a reference to improve and enhance the quality of online services, especially internet banking facility in accordance with customers’ demands for customer satisfaction and loyalty. In this study, perceived usefulness has the most dominant effect to attitude and intention of using internet banking. Keywords: Technology Acceptance Model (TAM), internet banking, behavioral intention, attitude towards behavior, perceived usefulness, ease of use, web security, compatibility.

Executive Incentives, Profitability Against Tax Avoidance: A Study Of Banking Companies In Indonesia Nugroho, Wawan Cahyo; Suprapto, Fitria Magdalena
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4036

Many parties contribute taxes to the State, one of which is companies. In calculating company profits, tax costs are very important because taxes are a cost account that can reduce the amount of profit the company earns during the year. The greater the tax paid to the state treasury, the less profit the company generates. This research aims to examine: executive incentives and profitability on tax avoidance. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling, obtained 26 samples. This research uses multiple linear regression techniques. The results of this research indicate that executive incentives have no effect on tax avoidance because the compensation system without a share basis that applies to companies in Indonesia is less effective in motivating executives to avoid corporate taxes. In companies that manage corporate governance well, alignment between the interests of shareholders and executives through increasing compensation does not apply, so that increasing executive compensation has no effect on tax payments. Profitability has a significant negative effect on tax avoidance because companies that earn profits are assumed not to practice tax avoidance because they are able to manage their income and tax payments.

Pengaruh GCG, CSR, dan Kredit Hijau Terhadap Kinerja Keuangan Bank Inka Pratiwi Khoirunnisa; Ninik Anggraini; Fitria Magdalena Suprapto
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.491

This research aims to test and analyze the influence of GCG, CSR, nd green credit on bank financial performance. This research was conducted on four banking companies obtained based on purposive sampling techniques. This research uses secondary data originating from company financial reports. SPSS tools were used to assist in analyzing research data. The results of this study state that GCG with the proxy of independent commissioners has no effect on bank financial performance, while the proxies for managerial ownership and institutional ownership have an effect on financial performance. CSR has no effect on bank financial performance. Green credit influences bank financial performance. Green credit moderating variables can strengthen the relationship between independent commissioners and institutional ownership. In the relationship between managerial ownership and CSR, the moderating variable green credit is not able to strengthen its relationship with bank financial performance.

Pengaruh Kualitas Audit dan Asimetri Informasi terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi Hidayah, Tri Noor; Awalina, Putri; Suprapto, Fitria Magdalena
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2699

The purpose of this study is to investigate the relationship between Audit Quality and Earnings Management, using GCG as a moderating variable. Additionally, this study will examine the influence of Information Asymmetry on Earnings Management, moderated by GCG. Moderated Regression Analysis is the research approach used to investigate the moderating effect of GCG and the correlation among variables. Twenty companies were selected as the sample using purposive sampling over a five-year period (2019–2023). The findings indicate that earnings management is significantly influenced by audit quality, and that GCG strengthens the effect of audit quality in reducing earnings management practices. However, GCG is found to be involved in regulating the relationship between Information Asymmetry and Earnings Management, although Information Asymmetry does not directly have a significant impact on Earnings Management. The importance of using GCG principles to enhance accountability and transparency in corporate financial management is emphasized by this study. The results indicate that audit quality has a negative effect on earnings management, while information asymmetry has a positive effect. Good Corporate Governance is proven to moderate the relationship between information asymmetry and earnings management. This study contributes to strengthening agency theory and corporate governance oversight practices.

Audit Pemasaran Dan Analisis Penerapan CRM dalam Industri E-commerce Guna Menilai Efektivitas Fungsi Penjualan pada CV. Adiarko Digital Team Nisa, Lita Khoirun; Fauziyah, Fauziyah; Suprapto, Fitria Magdalena
Jurnal Profiet Vol 6 No 1 (2025): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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This study aims to analyze the implementation of marketing audits and the application of Customer Relationship Management (CRM) in improving the effectiveness of the sales function at CV. Adiarko Digital Team, an e-commerce company focused on marketing clothing and household products. The research method used is descriptive qualitative, with data collection techniques including observation, documentation, and the distribution of questionnaires to company employees. Data analysis was carried out by applying marketing audit procedures and calculating the levels of CRM implementation and sales effectiveness. The results show that the marketing audit scored 74% (fairly effective), CRM implementation reached 72% (fairly effective), and sales effectiveness was measured at 81% (effective). These findings indicate a positive relationship between marketing strategy, customer relationship management, and the achievement of the company’s sales targets. Keyword: Marketing Audit, Customer Relationship Management (CRM), The Effectiveness Of The Sales Function

Executive Incentives, Profitability Against Tax Avoidance: A Study Of Banking Companies In Indonesia Nugroho, Wawan Cahyo; Suprapto, Fitria Magdalena
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4036

Many parties contribute taxes to the State, one of which is companies. In calculating company profits, tax costs are very important because taxes are a cost account that can reduce the amount of profit the company earns during the year. The greater the tax paid to the state treasury, the less profit the company generates. This research aims to examine: executive incentives and profitability on tax avoidance. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling, obtained 26 samples. This research uses multiple linear regression techniques. The results of this research indicate that executive incentives have no effect on tax avoidance because the compensation system without a share basis that applies to companies in Indonesia is less effective in motivating executives to avoid corporate taxes. In companies that manage corporate governance well, alignment between the interests of shareholders and executives through increasing compensation does not apply, so that increasing executive compensation has no effect on tax payments. Profitability has a significant negative effect on tax avoidance because companies that earn profits are assumed not to practice tax avoidance because they are able to manage their income and tax payments.

The Influence of Audit Tenure, Audit Switching, and Audit Delay on Audit Quality Praka, Areta Bhanuwati Widya; Fauziyah; Suprapto, Fitria Magdalena
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4832

As a critical component of financial statement audits, management-prepared financial reports are subjected to thorough and objective evaluations by independent auditing entities. A high-quality audit plays a vital role in ensuring the credibility and reliability of a company’s financial disclosures. This study aims to investigate the effect of audit tenure, audit switching, and audit delay on audit quality within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A purposive sampling technique was employed, and data were analyzed using multiple linear regression. The results indicate that both audit tenure and audit switching significantly influence audit quality, whereas audit delay does not demonstrate a significant effect. Additionally, accounting firm size (KAP size) was found to influence audit quality as a control variable.

Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Manajemen Laba dengan Financial Distress sebagai Variabel Mediasi Tsalisa Binti Mudhawamah; Putri Awalina; Fitria Magdalena Suprapto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1322

This study aims to determine the effect of profitability (X1) and sales growth (X2) on earnings management (Y) with financial distress (Z) as a mediating variable. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique for this study used purposive sampling so that a total of 92 data could be processed. The data analysis technique in this study uses path analysis using SPSS software version 25. The results showed that profitability has a negative effect on earnings management and sales growth has a positive effect on earnings management. Profitability has a positive effect on financial distress, while sales growth has no effect on financial distress. Financial distress has a positive effect on earnings management. The results of the mediating variable test using path analysis show that financial distress is able to mediate the effect of profitability on earnings management, while financial distress is unable to mediate the effect of sales growth on earnings management.

The effect of service quality on saving decisions with Islamic branding as a moderating variable Suprapto, Fitria Magdalena
Journal of Islamic Economics Management and Business (JIEMB) Vol. 3 No. 2 (2021)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2021.3.2.11503

As the largest Muslim country in the world, Indonesia is a potential producer market. To maintain and increase consumer confidence in a product is the quality of service. One of the strategies used by business actors, including banks, is implementing an Islamic branding strategy, namely using an Islamic identity in marketing their products. This study examines the effect of service quality on saving decisions with Islamic branding as a moderating variable. This type of quantitative research uses a sample of 94 respondents. The data were collected using a cross-sectional questionnaire distributed. While, statistical testing of research data uses PLS-based Structural Equation Modeling. The study’s results support the first hypothesis that the service quality variable significantly affects saving decisions. While the second hypothesis is that Islamic branding variables moderate the relationship between service quality and saving decisions. The results of this study can assist business actors in improving service quality.

Pengaruh Persepsi Keamanan Web dan Kesesuaian Lifestyle terhadap Minat Penggunaan Internet Banking: Technology Acceptance Model yang Dimodifikasi Suprapto, Fitria Magdalena
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to examine factors that influence attitude and intention to use internet banking with theoretical model of Technology Acceptance Model (TAM) developed by Davis (1989) and development model used by Cheng et al. (2006) and Cho (2005). The antecedent of intention of using in this study are usefulness, ease of use, web security, lifestyle compatibility, and attitude. Although internet banking offers many benefits, people are not interested to use that. This research proves that the attitude in adopting internet banking is determined by the perceived usefulness, web security, and lifestyle compatibility. Whereas perceived ease of use does not effect the attitude of using internet banking. The implication of this research is to provide a reference to improve and enhance the quality of online services, especially internet banking facility in accordance with customersâ€™ demands for customer satisfaction and loyalty. In this study, perceived usefulness has the most dominant effect to attitude and intention of using internet banking. Keywords: Technology Acceptance Model (TAM), internet banking, behavioral intention, attitude towards behavior, perceived usefulness, ease of use, web security, compatibility.

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