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All Journal GEMA EKONOMI Journal of Social Research
Iwan Kusuma, Deden
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kemudahan, Kepercayaan Dan Manfaat Terhadap Minat Bertransaksi Menggunakan Dompet Digital Ovo Di Yogyakarta Iwan Kusuma, Deden; Belinda Tolat, Almira
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to analyze the effect of perceived convenience, perceived trustworthiness and perceived benefits on requesting transactions using the OVO digital wallet. This research uses a quantitative approach by collecting data through the survey method. The population in this study were Yogyakarta students who had transacted using the OVO digital wallet. Sampling using the purposive sampling method with criteria that have been transacted using the OVO digital wallet. The sample in this study amounted to 110 respondents obtained from the distribution of questionnaires. The data analysis technique of this study uses descriptive analysis techniques and multiple linear regression. The results of this study show that: Perception of convenience, Perception of trust and Perception of benefits have a positive effect on the interest in transacting using the OVO digital wallet
The Moderation of Financial Discernment In Analyzing The Effect of Audit Opinion, Management Change, and Audit Delay on Voluntary Auditor Switching In Banking Companies Listed on The Indonesia Stock Exchange Iwan Kusuma, Deden
Journal of Social Research Vol. 4 No. 2 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i2.2421

Abstract

In Indonesia, the development of public companies is one of the influencing factors for the emergence and development of the public accounting profession. This study aims to analyze the influence of audit opinions, management changes, and audit delays on voluntary auditor switching by moderating the variables of financial difficulties. This study is focused on banking companies listed on the Indonesia Stock Exchange (IDX) for a certain period. The research method uses moderation regression analysis with secondary data obtained from the company's annual report. The results show that audit opinions and audit delays have a significant influence on voluntary auditor switching. The change of management did not show a significant influence on the decision to replace the auditor. In addition, the variable of financial difficulties moderated the relationship between audit opinions and voluntary auditor switching, but did not moderate the relationship between audit delay or management change and voluntary auditor switching. These findings provide important insights for banking companies in making strategic decisions related to the selection of external auditors and financial management.
Pengaruh Kemudahan, Kepercayaan Dan Manfaat Terhadap Minat Bertransaksi Menggunakan Dompet Digital Ovo Di Yogyakarta Iwan Kusuma, Deden; Belinda Tolat, Almira
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to analyze the effect of perceived convenience, perceived trustworthiness and perceived benefits on requesting transactions using the OVO digital wallet. This research uses a quantitative approach by collecting data through the survey method. The population in this study were Yogyakarta students who had transacted using the OVO digital wallet. Sampling using the purposive sampling method with criteria that have been transacted using the OVO digital wallet. The sample in this study amounted to 110 respondents obtained from the distribution of questionnaires. The data analysis technique of this study uses descriptive analysis techniques and multiple linear regression. The results of this study show that: Perception of convenience, Perception of trust and Perception of benefits have a positive effect on the interest in transacting using the OVO digital wallet
Co-Authors Belinda Tolat, Almira