Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi
Maria Prudensiana L. Muga
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 
Pengaruh Sistem Pengendalian Intern, Sistem Informasi Akuntansi, Dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa Pada Desa-Desa di Kecamatan Kupang Tengah Abdon Lodowik Tasesab; Yohanes Demu; Maria Prudensiana L. Muga
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2898

Abstract

This research aims to determine the influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management in villages in the Kupang Tengah District. The data used in this research are primary and secondary data. The data obtained in this research were collected through questionnaires distributed directly to all village officials in the Kupang Tengah District. This study uses a Quantitative approach with a saturated sampling technique. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, normality test, and hypothesis testing. The analysis tool used is Statistical Package for the Social Sciences 23 (SPSS 23). The results of this study indicate that there is a significant influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management.
Pengaruh Free Float Terhadap Likuiditas Saham Pada Perusahaan LQ45 Yang Terdaftar Bursa Efek Indonesia Tahun 2019-2023 Vincensa Prisila Oktaviani; Anthon S.Y. Krihi; Maria Prudensiana L. Muga
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3019

Abstract

This study aims to determine the effect of the independent variables free float (FF) or shares circulating in the public and the control variables Return on Asset (ROA), Return on Equity (ROE) and Earning per Share (EPS) on the dependent variable, namely Stock Liquidity (TVA) which is measured by the level of stock trading volume in LQ45 Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study is a study using a quantitative approach and the type of data used is secondary data sourced from the annual financial reports of LQ45 companies on the Indonesia Stock Exchange with an observation period of five years (2019-2023). The population in this study were 45 companies included in the LQ45 company and there were only 8 companies that were the research samples. This study uses panel data, namely a combination of time series and cross-section data using data analysis technique multiple linear analysis. Based on the results of the study and data analysis, it shows that partially the free float variable has a significant effect on stock liquidity, while the control variable return on assets (ROA) does not have a significant effect, return on equity (ROE) has a significant effect and earnings per share (EPS) has a significant effect on stock liquidity. Simultaneously, the free float variable, return on assets (ROA), return on equity (ROE) and earnings per share (EPS) together affect stock liquidity. The result of the determinant coefficient is 0.279, meaning that 27.9% of the stock liquidity variable can be explained by the free float variable, return on assets (ROA), return on equity (ROE) and earnings per share (EPS). The remaining 72.1% is explained by factors outside this research model.
Co-Authors Abdon Lodowik Tasesab Anthon S.Y. Krihi Vincensa Prisila Oktaviani Yohanes Demu