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All Journal The International Journal of Accounting and Business Society Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi
Kemas Dedy Kusdianto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Determinant Factor on Stock Price Food and Beverages Industry Sector Kemas Dedy Kusdianto; Indra Siswanti
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.677

Abstract

Purpose -This study aims to test the effect of leverage and firm size on stock price with return on owner equity as an intervening variable and managerial experiences as moderating variables. Design/methodology/approach—This study uses secondary data in the form of company financial statements from 2016 to 2020. The population is 49 consumer goods companies, and the sample is 29 companies. The data processing method used is warp PLS. Findings- The results of the study state that 1) Leverage has a significant effect on ROE; 2) Company size has a significant effect on ROE; 3) Leverage has no significant effect on stock prices; 4) Firms size has a significant effect on stock prices; 5) ROE has a significant effect on stock prices; 6) ROE is mediated effect Leverage on Stock Prices; 7) ROE is mediated effect Firms Size on Stock Prices; 8) Managerial experience is moderating effect Leverage on ROE; 9) Managerial experience is moderating effect Firms Size on ROE. Practical implications—This research has implications for companies where it is important to consider investment managers' experience when making decisions. Originality/value—This study uses a consumer goods company as the subject of research. The research is expected to assist the company in making a decision related to a manager's experience that can affect stock prices. Keywords- Leverage, Firms Size, Return On Owners Equity, Stock Price, Managerial Experiences. Paper type — Case study  
Penerapan Sistem Digitalisasi dan Kompetensi SDM Pada UMKM Systematic Literature Review Agus Munandar; Santy Wijaya; Kemas Dedy Kusdianto; R. Dian Wirdiansyah; Franki Slamet
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 1 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i1.1838

Abstract

Tujuan dari penelitian ini guna mendapatkan bukti empiris mengenai hubungan kompetensi SDM dalam implementasi sistem digitalisasi data akuntansi pada UMKM. Topik penelitian ini terkonsentari pada ruang lingkup digitalisasi akuntansi. Metodologi penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan teknik Systematic Literature Review. Materi yang digunakan dalam penelitian ini menggunakan publikasi ilmiah melalui google scholar dengan cara mengumpulkan jurnal atau penelitian publikasi periode 2021-2022 dengan kata kunci digitalisasi akuntansi. Pencarian jurnal melalui google scholar memperoleh 24 jurnal yang berkaitan dengan digitalisasi akuntansi. Hasil penelitian ini menunjukkan bahwa proses penerapan sistem digitalisasi informasi akuntansi pada UMKM dipengaruhi kompetensi sumber daya manusia yang memahami alur atau proses akuntansi serta didukung ketersediaan sarana dan prasarana terhadap pelaksanaan sistem digitalisasi UMKM. Digitalisasi pelaporan keuangan mempercepat arus informasi di perusahaan menjadi lebih cepat sehingga keputusan dan strategi dapat segera diambi dan dilaksanakan untuk keberlanjutan usaha
Co-Authors Agus Munandar Franki Slamet R. Dian Wirdiansyah Santy Wijaya