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Dwi Anie Mayasari
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Pengaruh Penerapan PSAK 72 terhadap Price Earning Ratio dengan Ukuran Perusahaan sebagai Variabel Kontrol Listiyowati Listiyowati; Dwi Anie Mayasari
Jurnal Ilmiah Aset Vol 23 No 1 (2021): Jurnal ASET Volume 23 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.1.175

Abstract

The application of PSAK 72 related to income in 2019 is very permissible because as a result of testing the effectiveness of financial decisions. This study aims to further examine the effect of PSAK 72 on price earning ratio with firm size as a control variable in Real Estate companies listed on the IDX in 2019. The sampling technique uses purposive sampling so that a sample of 35 companies is obtained. The statistical tool uses multiple linear regression. The results showed that the application of PSAK 72 had a significant positive effect on price earning ratio with a determination coefficient of 27.2%. And for the control variable, company size also had an influence on the price earning ratio by increasing the level of determination coefficient by 40.2%.
Partisipasi Penyusunan Anggaran, Pemanfaatan Aplikasi Sistem Keuangan dan Sistem Pengendalian Intern terhadap Kinerja Manajerial PT. Fumira Dwi Anie Mayasari; Iin Indarti; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.212

Abstract

This research was to find out and analyze the effect of budgeting participation, utilization of financial system applications and internal control systems on managerial performance of PT. FUMIRA in 2021. This research is an associative quantitative research. The method used in this research was a survey either partially or simultaneously through a questionnaire. The sample of this research was the entire management leadership of PT. FUMIRA, totaling 59 people. The sampling technique used was saturated sampling, where all members of the population are used as research samples. The analytical tool used in this research was multiple linear regression analysis. Based on the results of data processing, it can be concluded that: Partially, budgeting participation, utilization of financial system applications and internal control systems have a significant positive effect on managerial performance. Simultaneously budgeting participation, utilization of financial system applications and internal control systems simultaneously have a significant effect on managerial performance by 60.2%.