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All Journal Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ekonomi Bisnis dan Kewirausahaan Jejak digital: Jurnal Ilmiah Multidisiplin
Diena Noviarini
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Activity Ratio, Kepemilikan Saham Publik, dan Frekuensi Rapat Komite Audit terhadap Internet Financial Reporting (IFR) Ayu Audina; Adam Zakaria; Diena Noviarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0203.14

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Activity Ratio, Kepemilikan Saham Publik, Dan Frekuensi Rapat Komite Audit Terhadap Internet Financial Reporting (IFR). Penelitian dilakukan pada Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan website resmi Bursa Efek Indonesia (BEI) dan website perusahaan. Jumlah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar dalam Bursa Efek Indonesia sejumlah 169 perusahaan. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh sampel sebanyak 123 perusahaan. Teknik analisis data menggunakan regresi linear berganda, koefisien determinasi, dan uji hipotesis (uji F dan uji t). Pengujian dilakukan menggunakan bantuan Econometric Views versi 10. Hasil penelitian secara parsial menunjukkan bahwa Kepemilikan Saham Publik berpengaruh negatif signifikan terhadap Internet Financial Reporting (IFR) sedangkan Activity Ratio dan Frekuensi Rapat Komite Audit tidak berpengaruh signifikan terhadap Internet Financial Reporting (IFR).
Pengaruh Volatilitas Laba, Leverage Keuangan, Kebijakan Dividen, dan Price to Book Value Terhadap Volatilitas Harga Saham Josua Sirait; Unggul Purwohedi; Diena Noviarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 2 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0202.12

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh volatilitas laba, leverage keuangan, kebijakan dividen, dan price to book value terhadap volatilitas harga saham. Penelitian ini menggunakan data sekunder berupa laporan tahunan dari perusahaan terindeks Kompas 100 yang terdaftar dalam Bursa Efek Indonesia (BEI) selama periode 2014-2019 sebagai objek penelitian. Pemilihan sampel dilakukan dengan teknik purposive sampling yang menghasilkan 27 perusahaan dengan total observasi sebanyak 162 sampel. Penelitian ini menggunakan analisis regresi linear berganda untuk melakukan uji hipotesis dengan dibantu program SPSS versi 22. Hasil penelitian menunjukkan bahwa volatilitas laba dan leverage keuangan berpengaruh secara positif terhadap volatilitas harga saham, dan price to book value berpengaruh secara negatif terhadap volatilitas harga saham. Sementara itu, kebijakan dividen tidak berpengaruh terhadap volatilitas harga saham.
PENGARUH ONLINE GROCERY DELIVERY SERVICE, PRODUCT QUALITY, DAN PRODUCT KNOWLEDGE TERHADAP CUSTOMER SATISFACTION PADA APLIKASI ALFAGIFT Azra Putri Anaztasya; Hania Aminah; Diena Noviarini
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 4 (2025): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/xjh0em44

Abstract

This study aims to evaluate the extent to which online grocery delivery service, product quality, and product knowledge influence customer satisfaction among users of the Alfagift application. The research adopts a quantitative approach, targeting a population consisting of Generation Y and Z individuals residing in the Greater Jakarta area (Jabodetabek) who have made at least one purchase using the Alfagift app. The sampling technique employed is purposive sampling, involving a total of 200 respondents. Data collection was carried out online via Google Forms, using a questionnaire comprising 40 indicators. A Likert scale was utilized to measure the respondents’ level of agreement with each statement. For data analysis, the study applies the Structural Equation Modeling method using the Partial Least Squares approach (SEM-PLS), which aims to assess the relationships between variables within the proposed model. The study formulated three main hypotheses, all of which were accepted based on statistical analysis results indicating significant relationships. The findings of this research demonstrate that the three independent variables—online grocery delivery service, product quality, and product knowledge—positively and significantly impact customer satisfaction among Alfagift users. Therefore, this study highlights the importance of service optimization, product quality enhancement, and consumer education in increasing customer loyalty and satisfaction in digital shopping platforms such as Alfagift.
Pengaruh Perceived Risk, Ease of Use, dan Comfortability terhadap Minat Penggunaan Sistem Pembayaran Digital e-money (Studi Kasus Transjakarta) Akbar Imam Muzaki; Gatot Nazir Ahmad; Diena Noviarini
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 5 (2025): SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/m54dy208

Abstract

This study aims to determine the effect of Perceived Risk, Ease of Use, and Comfortability on the Intention to Use E-Money, both partially and simultaneously. This is a quantitative research study. The population consists of students from the Faculty of Economics at Universitas Negeri Jakarta, aged 17–50 years, with a sample size of 120 respondents. The sampling technique used was purposive sampling, and data collection was carried out using questionnaires. The results show that: (1) Perceived Risk has a negative and significant effect on the Intention to Use E-Money, with a t-value (6.608) > t-table (1.981) and a significance level of 0.000 < 0.05; (2) Ease of Use has a positive and significant effect on the Intention to Use E-Money, with a t-value (3.979) > t-table (1.981) and a significance level of 0.000 < 0.05; (3) Comfortability has a positive and significant effect on the Intention to Use E-Money, with a t-value (5.585) > t-table (1.981) and a significance level of 0.000 < 0.05; and (4) Perceived Risk, Ease of Use, and Comfortability simultaneously have a significant effect on the Intention to Use E-Money, with an F-value (121.133) > F-table (2.69) and a significance level of 0.000 < 0.05. The coefficient of determination (R²) is 0.773, indicating that 77.3% of the variation in the intention to use e-money can be explained by the three independent variables in this model.
Co-Authors Akbar Imam Muzaki Ayu Audina Azra Putri Anaztasya Gatot Nazir Ahmad Hania Aminah Josua Sirait Unggul Purwohedi Zakaria, Adam