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All Journal Mutiara: Jurnal Penelitian dan Karya Ilmiah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Stefani Sindita Sari
Universitas 17 Agustus 1945 Surabaya
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Other

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Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan : (Studi Kasus Pada PT. Kereta Api Indonesia (Persero) Kota Surabaya) Stefani Sindita Sari; Gabrielle Michaela Krisvi; Irda Agustin Kustiwi
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 1 (2024): Februari : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i1.939

Abstract

The aim of this research is to assess the influence of accounting understanding, use of accounting information systems, and the role of internal audit on the quality of financial reporting at PT Kereta Api India (Persero) Surabaya City. The research method used is quantitative, and the research approach involves descriptive analysis using primary data. Analysis was carried out using SPSS to carry out Validity Tests and Reliability Tests. As an employee at PT Kereta Api Indonesia (Persero), you are part of the sample population of the general accounting and taxation department, which is also the accounting department, responsible for finance, budgeting and management. Accounting knowledge, use of accounting information systems and internal audit play an important role in controlling the quality of financial reports.
Pengaruh Kebijakan Dividen, Ukuran Perusahaan, Kepemilikan Manajerial, dan Kebijakan Hutang Terhadap Nilai Perusahaan Pada Indeks Perusahaan LQ45 di BEI Stefani Sindita Sari; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.700

Abstract

This study aims to identify the effect of dividend policy, company size and management ownership or debt policy on company value on Indonesia's LQ45 index (IDX). This research is also very quantitative using secondary data with an analytical descriptive approach. The analysis was carried out using Smart PLS 4 to carry out Discriminant Validity Test, Outer Model Collinearity Test, Reliability and Validity Test, and Path Coefficients Mean, STDEV, T Values, P Values Test. All companies whose shares were listed in the LQ45 index on the IDX during the period December 2021-December 2022 became the study population. Target sampling is used to select a sample of research participants. Based on the research, it was found that the IDX LQ45 company index is strongly influenced by various factors such as dividend policy, company size, management ownership, and debt policy.
Co-Authors - Hwihanus Gabrielle Michaela Krisvi Kustiwi, Irda Agustin