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All Journal Jurnal STIE Semarang (Edisi Elektronik) Jurnal Manajemen Kreatif dan Inovasi
Batista Sufa Kefi
STIE Dharma Putra Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ASET TETAP, HUTANG JANGKA PANJANG, MODAL, DAN LABA BERSIH PERUSAHAAN OTOMOTIF DI INDONESIA Dwi Rahayu; Andre Karel Lewis Lewis; Batista Sufa Kefi
JURNAL STIE SEMARANG Vol 15 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i1.615

Abstract

Tujuan penelitian untuk mengetahui pengaruh aset tetap, hutang jangka panjang, modal terhadap laba bersih perusahaan otomotif di Indonesia. Populasi penelitian adalah perusahaan otomotif di Bursa Efek Indonesia (BEI), sampel dipilih menggunakan metode purposive sampling dengan 42 data amatan diperoleh setelah melakukan pengamatan selama 6 tahun yaitu tahun 2014 - 2019. Data diolah dengan software statistik SPSS versi 26, dianalisis menggunakan teknik regresi linear berganda, dan pengujian hipotesis menggunakan Uji t. Hasil penelitian menunjukan ; a) aset tetap (X1) berpengaruh terhadap laba bersih perusahaan otomotif di Indonesia dengan t hitung = 2,351 > t tabel = 1,69552 nilai signifikansi sebesar 0,025 < a = 0,05. b) hutang jangka panjang (X2) tidak berpengaruh terhadap laba bersih perusahaan otomotif di Indonesia, t hitung = 1,634 < t tabel = 2,03951 nilai signifikansi sebesar 0,112 > a = 0,05. c) Modal (X3) berpengaruh terhadap laba bersih perusahaan otomotif di Indonesia , dengan nilai t hitung = 4,423 > t tabel = 2,03951 nilai signifikansi sebesar 0,000111 < a = 0,05. Perusahaan otomotif di Indonesia hendaknya memperhatikan variabel yang mempengaruhi laba bersih agar perusahaan terus berkembang. Untuk peneliti mendatang bisa menambahkan jumlah sampel penelitian dan meneliti kembali Hutang Jangka Panjang.
Pemahaman Akutansi, Sistem Pengendalian Internal Dan Teknologi Informasi Yang Mempengaruhi Kualitas Laporan Keuangan Pada Era Pandemi Covid-19 Bayu Susanti; Bagus Kusuma Ardi; Batista Sufa Kefi
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v1i2.269

Abstract

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.
Pemahaman Akutansi, Sistem Pengendalian Internal Dan Teknologi Informasi Yang Mempengaruhi Kualitas Laporan Keuangan Pada Era Pandemi Covid-19 Bayu Susanti; Bagus Kusuma Ardi; Batista Sufa Kefi
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v1i2.269

Abstract

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.
Co-Authors Andre Karel Lewis Lewis Bagus Kusuma Ardi, Bagus Kusuma Bayu Susanti Dwi Rahayu