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Analysis Of The Influence Of Managerial Ownership, Organization Size, Debt Contracts And Information Systems On Manufacturing Company Accounting Systems Imam Hanafi; Asri Ady Bakri; Tanti Widia Nurdiani; Samuel PD Anantadjaya; Hartono
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1634

Abstract

This study examines manufacturing businesses listed on the Indonesia Stock Exchange between 2020 and 2022 in order to ascertain the impact of managerial ownership, knowledge asymmetry, loan contracts, and company size on accounting conservatism. 34 businesses were utilized as a sample in this study. Purposive sampling was the method of sampling employed in this investigation. Multiple regression analysis was used in this study to evaluate the hypothesis. The findings demonstrated a substantial relationship between management ownership and accounting conservatism. Accounting conservatism is significantly impacted by contract debt. Accounting conservatism is significantly influenced by company size. While accounting conservatism is unaffected by information asymmetry. Accounting conservatism as assessed by BTMR is influenced by managerial ownership, knowledge asymmetry, debt obligations, and firm size collectively.
Analysis Of The Influence Of Perceived Risk And Trust On Customers' Purchase Intention At Tokopedia.Com Silvia Ekasari; Arifin Djakasaputra; Luh Komang Candra Dewi; Tanti Widia Nurdiani; Erina Alimin
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

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

Abstract

E-retailing, sometimes known as online shopping, is the practice of purchasing or selling things using the internet. People's preferences for making purchases or shopping online can be influenced by a variety of factors, including psychological, social, emotional, and privacy-related ones. Determining the impact of perceived risk and trust on intentions to shop online is the goal of the study. Multiple regression analysis is a quantitative method used in this study. The study's target population consists of online shoppers who have completed at least one online purchase within the past year. One hundred persons made up the study's sample. This study employed non-probability sampling as its method of sampling. A scale specifically designed to gauge intentions for online buying was created independently and modified according to behavior, goals, situations, and time. In the meanwhile, a scale with three dimensions ability, benevolence, and integrity is used to assess trust, and a scale with five dimensions financial, product, time, delivery, social, and information security risks is used to measure perceived risk. The study's findings indicate that intentions to shop online are significantly influenced by perceived risk and trust. The benevolence dimension of trust and the product risk dimension of perceived risk were the two variables whose regression coefficient values were significant, as determined by the results of the minor hypothesis test of the significance of each regression coefficient on the dependent variable.
Analysis Of The Influence Of Financial, Environmental Performance And Corporate Governance On Performance Of Corporate Social Responsibility Of Energy And Mineral Companies Listed In Indonesian Stock Exchange Festus Evly R.I. Liow; Imam Hanafi; Loso Judijanto; Tanti Widia Nurdiani; Musran Munizu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1691

Abstract

The purpose of this study is to determine how company governance, financial performance, and environmental performance affect the disclosure of corporate social responsibility. With secondary data from all energy businesses that have released annual reports, this study employs quantitative methodologies. All companies in the energy sector listed on the Indonesian Stock Exchange comprise the population considered in this study. Purposive sampling was used as the technique for selecting the sample. The partial least squares (PLS) approach is the data analysis technique employed in this study. Microsoft Excel was utilized by researchers to do descriptive statistical computations. The evaluation of the PLS model, which consists of two models, the outer model and the inner model, comes next once descriptive statistics have been completed. Disclosure of corporate social responsibility is positively and significantly impacted by corporate governance using KP, DKI, and KA indices. This demonstrates that a company's corporate social responsibility disclosure is more widely disclosed the better its governance. Disclosure of corporate social responsibility is positively and significantly impacted by environmental performance as measured by the PROPER indicator. This demonstrates that greater corporate social responsibility disclosure corresponds with improved environmental performance. The relationship between financial performance as measured by NPM, ROA, and ROE and corporate social responsibility disclosure is nonexistent. This demonstrates that a company's level of corporate social responsibility disclosure is not always influenced by its financial performance.
Analysis Of The Influence Of Company Size, Corporate Good Governance And Return On Equity On Value Of Lq45 Companies Listed In Indonesian Stock Exchange Mismiwati; Tanti Widia Nurdiani; Alfiana; Loso Judijanto; Dini Mardiani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1738

Abstract

This research aims to see whether there is an influence between the variable’s good corporate governance, return on equity, and company size simultaneously on company value. Purposive sampling was the method utilized to choose the sample for this study. All 45 LQ companies that are registered on the Indonesia Stock Exchange make up the research population. Data for this study came from literature reviews and field investigations. This study's data analysis approach makes use of a multiple regression model. This investigation employed a two-tailed test. The following conclusions can be made in light of the data gathered and the tests performed on the issue using a multiple regression model: Company size, return on equity, audit committee, managerial ownership, and institutional ownership all simultaneously and significantly affect a company's value. The value of a corporation is partly influenced by managerial ownership. The value of a corporation is not partially impacted by institutional ownership. The audit committee's impact on the value of the company is zero. The value of the company is partially impacted by return on equity. The worth of a corporation is not influenced in part by its size.