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INDONESIA
Journal of Contemporary Information Technology, Management, and Accounting
Published by Perkumpulan Praktisi Akuntansi Indonesia
ISSN : -     EISSN : 2715677X     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Journal of Contemporary Information Technology, Management, and Accounting (JCITMA) is an international, peer-reviewed journal which aims to bring its readers the very best analysis and discussion in the developing field of information, technology, management, and accounting. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement" : 5 Documents clear
Analysis of the Effect Between Operating Cash Flow, Profitability Ratio and Earnings Per Share on Share Price in Banking Sector in 2015-2019 Siti Nurul Khomariah
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528709

Abstract

Changes in share price are influenced by several aspects. In this study using operating cash flow variables, the level of profitability ratios and earnings per share. From the company's operating cash flow, investors can measure the company's performance in allocating its funds. And investors need to measure the level of company profitability and earnings per share in order to see and assess the profit that will be received by investors. This purpose of this research to analyze the level of influence of operating cash flow and profitability and earnings per share on stock prices. This research is quantitative and the data source used is the financial statements duplicated annually by the IDX for 5 years from the 2015-2019 period. The research subjects are banking companies listed on the IDX. The results showed that cash flow had no effect on stock prices in the banking sector, while the level of profitability ratios and earnings per share had a significant effect on stock prices on the IDX. Simultaneously, the operating cash flow variable, the level of profitability ratio and earnings per share have an effect on banking stock prices.
The Effect of Good Corporate Governance Implementation on the Decrease of Going Concern Audit Opinion Achievements in the Industry Sector of Consumption Goods Manufacturing 2017-2019 Hania Novitawati
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528676

Abstract

The company is not only oriented towards profitability, but also in the survival of the company. Companies that have a strong relationship with financial statements that give rise to information asymmetry in line with agency theory. A third party, namely an auditor, is needed to review business continuity. Auditors provide reports in the form of opinions. A going concern opinion audit shows that the company is unable to maintain business continuity. This can be overcome by implementing good corporate governance. This study aims to examine the elements of good corporate governance that include audit ownership, managerial ownership, institutional ownership, independent commissioners, and audit committee on the acquisition of good governance audits. The method used is a quantitative approach, with descriptive analysis and logistic regression, because the dependent variable is a dummy variable, with a value ranging from 0 or 1. The data used is secondary data sourced from the related company's financial statements. The results of this study indicate that ownership, managerial ownership, institutional ownership, independent commissioners, and the audit committee have no significant effect on the acquisition of good governance audit opinion in the consumer goods industry sector listed on the IDX in 2017-2019.
Analysis the Effect of Total Liability on Net Income in PT. Pos Indonesia (Persero) Shafira Cindy Meivianda
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528699

Abstract

Companies that want to expand their business, apart from using personal capital, can also seek external funds such as creditors. By increasing the liabilities / debt, it is expected that the company's performance will be much better so that it can get the desired net profit. The company's performance will also be said to be good if the profit generated is also good. With good profits and performance, the company can be glimpsed by investors. PT. Pos Indonesia (Persero) is an Indonesian State-Owned Enterprise (BUMN) which is engaged in postal services. This article will examine the effect of total debt or liability on net income at PT. Pos Indonesia (Persero). The result of this research is that there is no influence between liabilities / debts on the net income of PT. Pos Indonesia (Persero).
The Effect of Company Size on the Implementation of Fixed Assets Depreciation Method Rosalinda Agustin
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528720

Abstract

This study aims to determine the effect of company size on the determination of the depreciation method of fixed assets. The research problem is as follows: Does company size affect the choice of depreciation method. The purpose of this study is to determine the effect of company size on the choice of depreciation method for fixed assets. This study uses secondary data obtained from the Indonesia Stock Exchange, namely companies that are members of the LQ45 company in 2019. The data analysis methods used are descriptive statistics, classical assumption tests, and hypothesis testing consisting of Simple Linear Regression Methods, Coefficient of Determination, and T test. The results of this study are the effect of company size on the depreciation method of fixed assets shows an insignificant relationship, this proves that company size does not have an influence in determining the method of depreciation of fixed assets.
Analysis the Effect of Profitability, Liquidity and Solvability on the Completeness Financial Statement Disclosures Anggraeni Anggraeni
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528693

Abstract

Disclosure of information in financial reports is a form of company management accountability in facing dynamic business conditions. Financial reports are used as material for evaluation and consideration for stakeholders, so they must be presented in full with the hope of providing accurate information. A financial report is said to be complete if full disclosure or important information has been included in the financial report. Therefore, every company has an obligation to make improvements to financial reports so that the information submitted is right on target and accurate, including Blue Chip companies. The Blue Chip company is a company that has a national reputation, in terms of quality, ability and reliability to operate profitably in various economic situations. Many factors affect the level of completeness of financial statement disclosure, such as profitability, liquidity, and solvency. This study aims to determine the effect of the level of profitability, liquidity and solvency on the completeness of disclosure of Blue Chip company financial statements in Indonesia. In this study, the level of profitability, liquidity and solvency had no effect on the completeness of financial statement disclosures. Research conducted using quantitative methods with a descriptive approach.

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