Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Kendali Akuntansi Indonesian Journal of Economics and Strategic Management
Diva Nuraulya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi Diva Nuraulya; Cris Kuntadi; Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.530

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Effectiveness of Accounting Information Systems, namely Information Technology Sophistication, Management Participation and Knowledge of Accounting Managers, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Information Technology Sophistication affects the Effectiveness of Accounting Information Systems; 2) Management Participation affects the Effectiveness of Accounting Information Systems; and 3) Knowledge of Accounting Managers affects the Effectiveness of Accounting Information Systems.
PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN ON ASSET (pada Perusahan Energy yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023) Diva Nuraulya; Triana Yuniati; Panata Bangar Hasion Sianipar; Okky Wahyu Amanda
IJESM Indonesian Journal of Economics and Strategic Management Vol. 3 No. 3 (2025): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v3i3.504

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komite audit, dewan direksi, dan kepemilikan manajerial terhadap Return on Asset sektor energi yang diukur menggunakan return on asset (ROA) pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2019– 2023. Sampel terdiri dari 30 perusahaan yang dipilih menggunakan metode purposive sampling. Analisis data menggunakan regresi linier berganda dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa dewan direksi dan kepemilikan manajerial berpengaruh positif dan signifikan terhadap ROA, sedangkan komite audit tidak berpengaruh signifikan. Implikasi temuan ini menegaskan pentingnya peran aktif dewan direksi dan manajemen dalam kepemilikan saham untuk meningkatkan efisiensi pengelolaan aset di perusahaan energi Indonesia.
Co-Authors Cris Kuntadi Okky Wahyu Amanda Panata Bangar Hasion Sianipar Rachmat Pramukty Yuniati, Triana