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All Journal EKONOMIS : Journal of Economics and Business Gemilang: Jurnal Manajemen dan Akuntansi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Asyifa, Nita Laila
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi dalam Peningkatan Kualitas Laporan Keuangan Nugraha, Hari Satia; Maria Ulfha, Sri; Asyifa, Nita Laila; Lasamanah, Lasamanah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2525

Abstract

This study aims to analyze the effect of accounting understanding and utilization of information technology on improving the quality of financial reports. The research method used is quantitative with a survey approach by distributing questionnaires to respondents involved in the preparation of financial reports. The population in the study amounted to 168 people who work in the finance department of companies located in West Bandung, West Java, sampling using the Slovin formula with an error rate of 5% so that the sample amounted to 119 respondents. The results of the study indicate that both accounting understanding and utilization of information technology have a positive and significant effect on the quality of financial reports. Good quality financial reports are very important in supporting the right decision making for stakeholders. Adequate accounting understanding allows the preparation of reports in accordance with applicable accounting principles, while information technology plays a role in accelerating the process of recording, processing, and presenting financial data accurately and on time. Thus, improving accounting competence and utilizing adequate information systems is highly recommended to improve the transparency and accountability of the company's financial reports.
Pengaruh Persistensi Laba dan Earning Growth Terhadap Kualitas Laba dengan Corporate Governance Sebagai Variabel Moderasi Asyifa, Nita Laila; Rosini, Iin; Nofryanti, Nofryanti
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1514

Abstract

Income fluctuations cause profit instability, so that the reliability of financial report information is questioned by stakeholders. The aim of this research is to obtain empirical evidence about the influence of earnings persistence and earnings growth on earnings quality with the corporate governance as a moderating variable in companies participating in the CGPI program and listed on the BEI for the 2017-2021 period. The research population consisted of 161 corporate entities and 17 sample companies were selected that met the research criteria for the purposive sampling method. Data processing using the panel data regression method with the Eviews-12 statistical tool. The research results indicate that earnings persistence has a negative effect on earnings quality, while earnings growth has a positive effect on earnings quality. In addition, it was found that corporate governance does not moderate the effect of earnings persistence on earnings quality, but the effect of earnings growth on earnings quality can be moderated by corporate governance.
Pengaruh Profitabilitas, Risiko Kredit, Dewan Komisaris Independen Terhadap Kepercayaan Investor dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Bank yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023 Asyifa, Nita Laila
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 2 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i2.877

Abstract

This study aims to analyze the effect of profitability, credit risk, and independent board of commissioners on investor confidence, with firm size as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research method used is quantitative, with secondary data sources. The results show that profitability and independent board of commissioners have a significant positive effect on investor confidence, while credit risk does not have a significant effect. Firm size strengthens the influence of profitability on investor confidence but does not moderate the effect of credit risk and independent board of commissioners. Simultaneously, profitability, credit risk, and independent board of commissioners affect investor confidence.
Co-Authors Lasamanah, Lasamanah Maria Ulfha, Sri Nofryanti, Nofryanti Nugraha, Hari Satia Rosini, Iin