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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Mantik Media Riset Akuntansi Auditing & Informasi
Tugiantro Tugiantoro
STIE Bhakti Pembangunan Jakarta
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Influence of Accounting Software Quality Dimensions on Intentions to Use of SME’s in South Tangerang Solihin Solihin; Tugiantoro Tugiantoro
Jurnal Mantik Vol. 5 No. 3 (2021): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study was to obtain empirical evidence regarding the dimensions of quality accounting software which include performance, reliability, features, conformance, and serviceability towards the intention to use accounting software for employees working in micro, small and medium scale companies (SMEs) in the South Tangerang area. This study uses quantitative methods through primary data. Questionnaire data were processed of 87 respondents from 135 questionnaires distributed to employees who work at SME’s companies, the questionnaire used a Likert scale of 1-5. The results study prove that performance, features and serviceability have a significant effect on intentions to use accounting software, while reliability and conformance have no significant effect on intentions to use accounting software.
DO GOOD CORPORATE GOVERNANCE (GCG) AND INTEGRATED CORPORATE GOVERNANCE (ICG) IMPROVE PERFORMANCE AND REDUCE FRAUD IN INDONESIAN PUBLIC BANKING? Tugiantro Tugiantoro; Khomsiyah Khomsiyah; Ari Purwanti
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.105 KB) | DOI: 10.25105/mraai.v22i1.12953

Abstract

Tujuan dari penelitian ini adalah untuk menguji apakah penerapan GCG dan ICG meningkatkan kinerja dan mengurangi fraud pada perbankan umum di Indonesia dengan menggunakan Asset Quality sebagai variabel moderasi. Penelitian ini merupakan penelitian kausalitas dengan sampel 27 bank pada periode 2015-2018. GCG dan ICG dinilai menggunakan analisis isi atas pengungkapan yang tersedia dalam laporan tahunan bank. Kinerja diukur dari kinerja saham dan kinerja keuangan. Fraud diukur berdasarkan Beneish M. Score (2009) menggunakan 5 (lima) indeks yang mengukur DSRI, GMI, AQI, SGI, dan TATA. Model Persamaan Struktural Partial-Least Square (PLS-SEM) digunakan dalam pengujian model penelitian. Hasil penelitian ini menunjukkan bahwa GCG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan serta berpengaruh negatif terhadap Fraud. Sedangkan ICG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan, namun tidak berpengaruh terhadap Fraud. Variabel kontrol Leverage (Lev) berpengaruh negatif terhadap Kinerja Saham, Capital Adequacy Ratio (CAR) berpengaruh positif terhadap Kinerja Keuangan, dan Loan to Deposit Ratio (LDR) berpengaruh positif terhadap Fraud. Kualitas Aset sebagai variabel pemoderasi dapat memperkuat pengaruh GCG terhadap Kinerja Keuangan dan Fraud. Hal ini juga dapat memperkuat pengaruh ICG terhadap Kinerja Keuangan. Namun variabel pemoderasi Kualitas Aset tidak memperkuat pengaruh GCG terhadap Kinerja Saham, juga tidak memperkuat pengaruh ICG terhadap Kinerja Saham dan Fraud. Pada F-Test, GCG dan ICG secara simultan berpengaruh terhadap Kinerja Saham, Kinerja Keuangan, dan Fraud.   The purpose of this study is to examine whether the implementation of GCG and ICG increase performance and reduce fraud on public banking in Indonesia while using Asset Quality as a moderating variable. This study is a causality study with 27 banks as samples on the period of 2015-2018. GCG and ICG assessed using content analysis on disclosures that are available in the bank's annual report. Performance is measured from stock performance and financial performance. Fraud is measured based on Beneish M. Score (2009) using the 5 (five) indexes measuring DSRI, GMI, AQI, SGI, and TATA. Partial-Least Square Structural Equation Model (PLS-SEM) was used in testing the study model. The result of this study showed that the GCG impact positively on the Stock Performance, and Financial Performance and impact negatively on Fraud. ICG on the other hand impact positively on Stock Performance, and Financial Performance, however, there is no influence against Fraud. The control variable Leverage (Lev) shows a negative influence on Stock Performance, the Capital Adequacy Ratio (CAR) shows a positive influence on Financial Performance, and the Loan to Deposit Ratio (LDR) shows a positive influence on Fraud. Asset Quality as a moderating variable can strengthen the influence of GCG on Financial Performance and Fraud. It can also strengthen the influence of ICG on Financial Performance. However, the moderating variable Asset Quality did not strengthen the influence of GCG on Stock Performance, nor did it strengthen the influence of ICG on Stock Performance and Fraud. In F-Test, GCG and ICG were simultaneously affecting the Stock Performance, Financial Performance, and Fraud.
Green Intellectual Capital And Sustained Competitive Advantages In The Industrial Sector Of Indonesia Solihin Solihin; Harnovinsah Harnovinsah; Tugiantoro Tugiantoro; Karsam Karsam
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.23865

Abstract

Purpose: The purpose of this study is to examine the effect of Green Intellectual Capital which includes three components namely green human capital, green structural capital, and green relational capital on sustainable competitive advantage through   h moderation of environmental consciousness in the manufacturing industry in Indonesia, which has been listed on the Indonesia Stock Exchange. Methodology/approach: This research is a quantitative study, the number of samples used is 216 of 316 populations of high-profile sensitive industries listed on the Indonesia Stock Exchange. The survey was conducted at a managerial level with a minimum of 3 years experiences. This study used a questionnaire instrument with a purposive sampling method and data analysis using Structured Equation Modelling (SEM-PLS) Findings: The empirical results of this study indicate that the three components of green human capital, green structural capital, and green relational capital have proven to have a significant effect on sustainable competitive advantage. While testing through environmental consciousness moderation shows that the three components of green human capital, green structural capital, and green relational capital, have no significant effect on sustainable competitive advantage. The implication of this research is that green intellectual capital can be used as a guide for companies that can ultimately develop and maintain a sustainable competitive advantage. Practical implications:  The green human capital can be use as guidance of companies that can ultimately develop and mantaian the competitive advantage Originality/value: The originality of this research is the variable of green intellectual capital and competitive advantage in winning the competitive strategy for companies, the research results that the sustainable competitive advantage which will be the focus of study for the next researcher.
Co-Authors Ari Purwanti Harnovinsah Harnovinsah Karsam Karsam Khomsiyah Khomsiyah Solihin Solihin Solihin Solihin