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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Gede Juliarsa
Faculty of Economics and Business, Udayana University
Economics, Econometrics & Finance

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THE EFFECT OF THE USE OF INFORMATION TECHNOLOGY, EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS, AND TASK COMPLEXITY ON EMPLOYEE PERFORMANCE(Empirical Study on 4-Star Hotels in Badung Regency) Putu Angel Shinta Lestari; Gede Juliarsa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The continuity of a company is highly determined by its employees’ performance. Performance improvement is affected by individual ability to utilize information technology effectively. This study aims to obtain empirical evidence regarding the effect of the use of information technology, the effectiveness of accounting information systems, and task complexity on employee performance. The research was conducted at 4-star hotels in Badung Regency, totaling 12 hotels, each employing 8–9 accounting staff. The population of this study consisted of 98 accounting employees from those 4-star hotels. The sampling technique used was saturated sampling, resulting in 65 respondents who met the criteria employees who had worked for more than one year and used the SAP (Systems, Applications, and Products in Data Processing) system. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that the use of information technology and the effectiveness of accounting information systems have a positive effect on employee performance, while task complexity has a negative effect on employee performance at 4-star hotels in Badung Regency. These findings emphasize the importance of improving information technology capability and accounting information system effectiveness in supporting employee performance within the hospitality industry.
THE IMPACT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, AND FOREIGN OWNERSHIP ON EARNINGS MANAGEMENT (Empirical Study on Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023) Kadek Ayu Novita Permata Sari; Gede Juliarsa
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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Earnings management remains a common strategy employed by public companies, wherein management intentionally adjusts financial statements to meet targeted earnings. This research offers empirical insights into how managerial, institutional, and foreign ownership influence earnings management practices within consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. Profitability is considered as a control variable in the analysis. Adopting a quantitative associative approach and utilizing multiple linear regression, the study examines 23 selected firms through purposive sampling, yielding 69 total observations. The findings indicate that all three types of ownership exert a negative impact on earnings management, whereas profitability shows a positive effect. From a theoretical standpoint, the results reinforce agency theory, emphasizing that ownership structures function as effective oversight tools in curbing opportunistic managerial actions. In practical terms, the study’s outcomes provide valuable guidance for investors in evaluating financial reporting risks and motivate company management to uphold greater transparency and accountability.
Co-Authors Kadek Ayu Novita Permata Sari Putu Angel Shinta Lestari