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THE EFFECT OF RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION IN AUTOMOTIVE SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Hilman Maulana; Siska Wulandari
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The relevance of the value of accounting information in the automotive sector manufacturing companies listed on the Indonesia Stock Exchange is significant for various stakeholders. For investors, the value of accounting information provides valuable insights into the financial performance and stability of a company, which can help them make informed decisions about whether to invest in the company. For management, the value of accounting information helps them understand the financial health of the company and make informed strategic decisions. Additionally, the value of accounting information is important for regulators, as it helps them ensure that companies are complying with financial reporting standards and regulations. The value of accounting information in the automotive sector manufacturing companies listed on the Indonesia Stock Exchange is critical for investors, management, and regulators, as it helps them understand the financial performance and stability of the companies.
Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Terhadap Pertumbuhan Laba pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2021 Indah Sri Wahyuningrum; Siska Wulandari
Manajemen dan Bisnis Vol 5, No 2 (2023): AGUSTUS
Publisher : Jurnal Prodi Fakultas Ekonomi-UISU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jmb.v5i2.7218

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh dari rasio profitabilitas, solvabilitas dan aktivitas terhadap pertumbuhan laba pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Penelitian ini merupakan penelitian kuantitatif. Sampel penelitian diambil menggunakan teknik purposive sampling, dengan total 26 perusahaan selama 4 periode penelitian. Teknik analisis dilakukan menggunakan metode regresi data panel dengan menggunakan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial, ROA berpengaruh positif dan signifikan terhadap pertumbuhan laba. Namun, DER dan TATO tidak berpengaruh terhadap pertumbuhan laba.Kata Kunci: ROA; DER; TATO; Pertumbuhan Laba.
The Influence of User Participation, Information Technology Sophistication and User Technical Capabilities on the Performance of the Accounting Information System at Hosana Lippo Cikarang Hospital Wisnu Setyawan; Siska Wulandari
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study aims to determine the effect of user participation, information technology sophistication, and user technical capabilities on the performance of accounting information systems. The location of this research was conducted at Hosana Hospital Lippo Cikarang. The sample in this study consisted of 84 employees using accounting information systems who were selected using a saturated sampling technique from the entire population of employees at Hosana Lippo Cikarang Hospital. The data was obtained through a survey using a questionnaire and analyzed by the method of multiple linear analysis. The results show that partially, user participation has a positive and significant effect on the performance of accounting information systems and the technical ability of users has a positive and significant effect on the performance of accounting information systems. Simultaneously user participation, sophistication of information technology, and user technical ability affect the performance of accounting information systems.