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All Journal Jurnal Paradigma Ekonomika Priviet Social Sciences Journal
Himawan W, Sukarno
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Sistem Pengendalian Internal dan Pemanfaatan Teknologi Informasi Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Himawan W, Sukarno; Mukoffi, Ahmad; Armita Hina Marumata, Rambu; Aprilia Dwi Suanti, Riski; Sularsih, Hermi; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i1.27229

Abstract

Abstract Study aims to examine the effect of internal control systems and the use of information technology on the value of financial reporting information. This type of research uses a quantitative approach with a total sample of 60 and uses multiple linear regression analysis techniques. The results show that the internal control system and the use of information technology have a positive effect on the value of financial reporting information partially and simultaneously Keywords: Internal Control System, Utilization of Information Technology, Value of Financial Reporting Information
Kinerja keuangan perusahaan: tinjuan analisis rasio likuiditas dan profitabilitas Sularsih, Hermi; Junaidar Handayanto, Adrian; Himawan W, Sukarno; Ndelu Lembo, Helmina
Jurnal Paradigma Ekonomika Vol. 18 No. 4 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i4.28930

Abstract

The aim of this research is to find out the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020–2022 period in terms of liquidity and profitability. This research is quantitative research using an associative approach. The population used in this research is all pharmaceutical companies registered on the IDX. The sampling technique used in this research was purposive sampling. So the number of samples in this study was ten pharmaceutical companies listed on the IDX which were selected according to predetermined sampling criteria. Data collection in this research is documentation. Data analysis methods use descriptive statistics, multiple linear regression analysis, classical assumption testing, and hypothesis testing. Research findings show that liquidity and profitability have a positive and significant effect on the financial performance of pharmaceutical companies listed on the IDX. Profitability shows the company's potential to generate long-term income, while liquidity ensures that there is sufficient cash to carry out daily operations.
The influence of independence, corporate governance, and audit quality on the integrity of financial statements Indah, Sri; Sulistiyowati, Yayuk; Mukoffi, Ahmad; Himawan W, Sukarno
Priviet Social Sciences Journal Vol. 3 No. 11 (2023): November 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v3i11.253

Abstract

The aim of this research is to determine the influence of independence, corporate governance and audit quality on the integrity of financial reports in manufacturing companies listed on the IDX partially. The research was conducted based on quantitative methods. Determining the research sample used a purposive sampling method so that a research sample of 6 Food and Beverage Sub-sector manufacturing companies registered on the IDX was obtained. This research data uses manufacturing company financial reports for the 2018-2022 period. The data analysis method used is multiple linear regression. The research results prove that independence has a significant effect on the integrity of financial reports in manufacturing companies with t = 3.542, corporate governance has a significant effect on the integrity of financial reports in manufacturing companies with t = 6.750 and audit quality has a significant effect on the integrity of financial reports in manufacturing companies with t count = 5,733. From the results of this research, it can be understood that independence, corporate governance and audit quality play an important role in improving the integrity of financial reports.
Co-Authors Ahmad Mukoffi, Ahmad Aprilia Dwi Suanti, Riski Armita Hina Marumata, Rambu As’adi As’adi Indah, Sri Junaidar Handayanto, Adrian Ndelu Lembo, Helmina Sularsih, Hermi Sulistiyowati, Yayuk