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All Journal Jurnal Ilmu dan Riset Akuntansi
Rihardjo, Ikhsan Budi
STIESIA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH SISTEM INFORMASI DAN KOMITMEN MANAJEMEN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Umitasari, Yessi; Rihardjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to examine empirically the influence of the information system and managementcommitment to the performance accountability on the work unit of Surabaya City Government. The qualitativemethod is applied in this research. The population is the apparatus of Surabaya City Government which areaspread across 40 Local Apparatus Work Units (SKPD). The sample collection techique has been done by usingpurposive sampling method. The data has been obtained by issuing questionnaires and the samples area 168people. The data analysis techiqur has been done by using the multiple linear regressions analysis. The result ofthe research shows that the information system has influence to the performance accountability on the work unitof Surabaya City Government or the management has influence to the performance accountability on the workunit of Surabaya City Government.Keywords: information system, management commitment and performance accountability
PENGARUH LIKUIDITAS, LEVERAGE, AKTIVITAS DAN PROFITABILITAS DALAM MEMPREDIKSI FINANCIAL DISTRESS Fatmawati, Vivi; Rihardjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to test empirically the influence of liquidity, financial leverage, activity andprofitability to the condition of financial distress. The population in this study are all textile and garmentcompanies listed on the Indonesia Stock Exchange during 2011-2015. Sampling technique used with purposivesampling method so that the research samples obtained as much as 15 companies textile and garment with theamount of data observed as many as 75 observations. Data analysis technique using logistic regression analysismethod. The result of hypothesis testing that Liquidity measured with current ratio has no effect on financialdistress. financial leverage as measured by debt to total asset has a positive effect on financial distress. activitiesmeasured by total asset turnover has a negative effect on financial distress. profitability as measured by returnon asset mapun with return on equity has a negative effect on financial distress.Keywords: liquidity ratio, solvency ratio, activity ratio, profitability ratio, financial distress
Co-Authors Fatmawati, Vivi Umitasari, Yessi