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All Journal JURNAL AKUNTANSI DAN AUDITING JOURNAL OF APPLIED ACCOUNTING AND TAXATION EKUITAS (Jurnal Ekonomi dan Keuangan) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Permatasari, Yani
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Economics, Econometrics & Finance Education Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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The Influence of IT Governance Implementation on Firm Performance in Manufacturing Companies Permatasari, Yani
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.7020

Abstract

Abstract. This study aims to examine the effect of IT Governance implementation on firm performance in manufacturing companies listed on the Indonesia Stock Exchange for the years 2019-2020. The method used is quantitative descriptive method. This research will use multiple linear regression analysis. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the years 2019-2020. The independent variable studied is IT Governance with control variables being sales growth, advertising expense, research and development expense, and capital expenditure. The dependent variable is firm performance. The results obtained indicate that IT Governance does not influence firm performance. Sales growth has a negative but not significant effect on firm performance, while advertising expense has an influence on firm performance. However, research and development expense and capital expenditure do not have an influence on firm performance.
Co-Authors Alfiyatul Qomariyah Atmariani , Annisa Aulia Rahma Dahlia, Renata Deddy Kurniawansyah, Deddy Dian Agustia Erina Sudaryati HAMIDAH I Made Narsa Lusandi, Gatra Kautsar Mienati Somya Lasmana Murdiyati Dewi Mustikasari, Elia Okta Shindu Hartadinata Wiwiek Dianawati