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All Journal JAT (Journal of Accounting and Tax) Jurnal Ragam Pengabdian
Sarwani
Universitas Lambung Mangkurat
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Faktor – Faktor yang Mempengaruhi Internet Financial Reporting (Studi pada Perusahaan High Profile yang Terdaftar di Bursa Efek Indonesia) Dian Firna Muthia; Syaiful Hifni; Sarwani
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/fejj2710

Abstract

Penelitian ini membahas tentang faktor-faktor yang mempengaruhi internet financial reporting dengan variabel independen yang meliputi profitabilitas, likuiditas, leverage, ukuran perusahaan, pertumbuhan perusahaan dan dewan komisaris independen. Variabel dependen yang digunakan adalah Internet Financial Reporting. Sampel dipilih menggunakan metode purposive sample dan diperoleh sebanyak 13 sampel perusahaan high profile dengan periode 4 tahun dari tahun 2019 sampai dengan tahun 2022. Alat analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, dan leverage terbukti berpengaruh signifikan terhadap internet financial reporting sedangkan ukuran perusahaan, pertumbuhan perusahaan dan dewan komisaris independen tidak berpengaruh terhadap internet financial reporting
DETERMINANTS OF GOVERNMENT FINANCIAL REPORT QUALITY IN HEALTH QUARANTINE TECHNICAL IMPLEMENTING UNITS OF THE MINISTRY OF HEALTH Muhammad Khairy Muflih; Syaiful Hifni; Sarwani
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/084jc273

Abstract

This study aims to examine the effects of human resource competence, government accounting standards, government internal control systems, and information technology utilization on the quality of financial reports in Health Quarantine Technical Implementing Units (UPTs) within the Ministry of Health. This study employed a quantitative approach using a survey method and a census sampling technique involving all financial management personnel across 51 Health Quarantine Technical Implementing Units, with data analyzed using multiple linear regression. The findings indicate that human resource competence, government accounting standards, and government internal control systems each have a positive and significant effect on the quality of financial reports. In contrast, information technology utilization has no significant effect and exhibits a negative direction, indicating the presence of a technology paradox resulting from a financial system that has not yet been fully integrated. Simultaneously, the four variables collectively have a significant effect on the quality of financial reports in Health Quarantine Technical Implementing Units within the Ministry of Health.
Co-Authors Dian Firna Muthia Muhammad Khairy Muflih Syaiful Hifni