Analisis Hubungan Kualitas Situs Web Dan Kualitas Informasi Akuntansi Persepsian

Manager Investasi (MI) sebagai pengelola reksadana bertanggung jawab memilih portofolio investasi misal saham dan obligasi yang tersedia di pasar modal. Dalam pembentukan komposisi portofolio investasi, MI bergantung pada ketersediaan informasi emiten yang bisa diperoleh melalui situs web. Tujuan penelitian ini adalah untuk mengetahui sejauh mana pengaruh kualitas situs web emiten terhadap kualitas informasi akuntansi persepsian, dan meneliti adanya variabel pemoderasi hubungan kedua variabel tersebut. Selain itu penelitian ini juga ingin mengetahui sejauh mana pengaruh kualitas informasi akuntansi persepsian terhadap kepercayaan (trust) akan kualitas informasi akuntansi. Kuesioner disebar ke Perusahaan managemen aset secara purposive sampling. Sampel penelitian ini adalah 87 Perusahaan managemen aset yang terdaftar di Bursa Efek. Hasilnya adalah 33 Perusahaan memberikan respon yang bisa dianalisis. Data diolah menggunakan PLS SEM. Hasil pengujian hipotesis menunjukkan Kualitas Situs Web berpengaruh positif terhadap Kualitas Informasi Akuntansi Persepsian. Sebaliknya, Asimetri Informasi Persepsian dan Kredibilitas Signal tidak terbukti memoderasi hubungan antara Kualitas Situs Web dan Kualitas Informasi Akuntansi Persepsian. Sebagai tambahan, penelitian ini menunjukkan bahwa Kualitas Informasi Akuntansi Persepsian mempengaruhi Kepercayaan (trust) para MI atas Kualitas Informasi Akuntansi emiten

Pengaruh Penggunaan XBRL Terhadap Audit Delay pada Industri Keuangan dan Non-Keuangan di Indonesia

Penerapan teknologi informasi di lingkungan akuntansi diantaranya adalah eXtensible Business Reporting Language (XBRL). Penelitian ini bertujuan untuk memperoleh bukti empiris dampak penggunaan XBRL dan jenis industri terhadap audit delay di Indonesia. Perbedaan audit delay sebelum dan sesudah penggunaan XBRL berdasarkan jenis industri keuangan dan non-keuangan juga diteliti. Sampel penelitiannya adalah 88 perusahaan publik yang diperoleh dari Bursa Efek Indonesia. Data yang terkumpul dianalisa dengan menggunakan regresi Generalized Least Square dan uji beda Wilcoxon Signed Rank. Hasil penelitian menunjukkan tidak ada pengaruh negatif penggunaan XBRL terhadap audit delay. Penelitian ini juga menemukan bahwa jenis industri berhubungan dengan perbedaan audit delay. Hasil penelitian ini menunjukkan tidak ada perbedaan audit delay sebelum dan sesudah penggunaan XBRL di industri keuangan. Sebaliknya, industri non-keuangan menunjukkan adanya perbedaan audit delay sebelum dan sesudah penggunaan XBRL. Penelitian ini berkontribusi dalam menunjukkan pengaruh penerapan XBRL terhadap audit delay di Indonesia ternyata sensitif terhadap sektor industri. Industri non-keuangan menunjukkan perbedaan audit delay, sementara industri keuangan tidak menunjukkan perbedaan.Information technology implementation in the context of accounting, among others, is eXtensible Business Reporting Language (XBRL). This study aims to obtain empirical evidence of the impact of XBRL and type of industry on audit delay in Indonesia. Audit delay differences before and after XBRL implementation are also examined based on the types of financial and non-financial industries. The samples are 88 public companies obtained from Jakarta Stock Exchange. The collected data were analyzed using Generalized Least Square regression and Wilcoxon Signed Rank different test. The result fails to show the negative impact of the XBRL implementation on audit delay. This study finds that the type of industry associates with audit delay. However, there is no significant audit delay difference before and after the implementation of XBRL in the financial industry sector. As predicted, the non-financial industry sector shows a significant difference in audit delay before and after the implementation of XBRL. The contribution of the current study is the impact of XBRL implementation on audit delay in Indonesia is sensitive to the type of industry. Non-financial industry sector shows the impact of XBRL implementation on audit delay, while the financial industry sector does not

Pengaruh Indikator Nonkeuangan dan Keuangan terhadap Kinerja Perusahaan (Komparasi Empiris: Indonesia, Vietnam, dan Malaysia)

The effect of indicators non-financial and financial Implementation has been interesting topics in Indonesia,Malaysia, and Vietnam. The current study aims to investigate transparation of indicators non-financial andfinancial especially in telecommunication and technology industry sector. The indicators of non-financial are measured using some surrogates such as corporate action, GCG elements inorganization structure, Bureau van Dijk Electronic Publishing (BvDEP) independence indicator, and auditedfinancial report result. The indicator of financial is measured using one surrogate as return of total assets. Samples used in this studyare telecommuncation and technology companies from three countries are Indonesia, Malaysia, and Vietnam.Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. This study result is factors that influence net profit in Indonesia, Malaysia, and Vietnam are vary. In Indonesia,independence indicator and corporate action affect net profit. In Malaysia, the influencing factors are corporateaction, independence indicator, financial report result, and return of total assets. Meanwhile, in Vietnam,corporate actions, the number of GCG members and return of total assests influence the net profit oftelecommunication and technology companies.Keywords: indicators of financial & non-financial, telecommunication and technology industry, Indonesia, Vietnam, Malaysia

Kinerja Keuangan Perusahaan Teknologi dan Telekomunikasi: Komparasi Empiris Antar Negara-Negara ASEAN

The number of information and communication technology (ICT) compa¬nies increase in ASEAN countries. The current study investigates financial perfor¬mance profile of ICT companies in ASEAN. This study, extending Machfoedz’s (1999) study, uses four indicators to assess company financial performance: very good, good, poor, and very poor. Company’s performance is assessed in regard to four factors: liquidity, solvency, total profitability, and internal profitability. Data of ICT companies from six members of ASEAN countries for year 2004, 2005, 2006, and 2007 are used. ANOVA is employed to examine four financial performance fac¬tors in six countries. Another analysis using paired T-test is performed to assess four level of company’s financial performance in six countries of ASEAN. The results of com¬pany in ASEAN level suggest (1) very good liquidity and solvency, (2) good profita¬bility. Unfortunately, external profitability shows a poor performance. In addi¬tion, the analysis on each country indicates mixed results. Finally, the results of this study can be used by government in each ASEAN country to formulate suppor¬tive environment and policy for ICT companies

Penerapan Sistem Enterprise Resource Planning: Dampak terhadap Kinerja Keuangan Perusahaan

This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward  company’s financial performance. The company's financial performance is measured by the ratio of labor productivity (LP), Return on Assets (ROA), Net Profit Margin (NPM), Account Receivable Turnover (ART), and Inventory Turnover (IT). Sample used in this study are 34 public listed companies that have implemented ERP system in the period of 2002-2013. Data were analyzed by comparing the company's financial ratios for 3 years before and after ERP implementation. The results show that productivity, receivables and inventory management are improved after ERP implementation. Unfortunately, the current research fail to show that there is an increase in company’s profitability after the implementation

The antecedents and moderation roles of internal e-commerce institutional mechanisms: The case of gopay in Indonesia

The emergence of financial technology has enabled online business platforms to provide e-commerce institutional mechanisms (EIM). There are some concerns regarding the use of EIM such as trust in e-commerce platform and value of transactions. While prior literatures mostly focused on EIM, the roles of internal EIM is less studied specially in Indonesian context. The current study examines contingency factors that determine the use of internal e-commerce institutional mechanisms (IEIM). This study also investigates whether the use of internal e-commerce institutional mechanisms can reduce the need for trust factor in e-commerce transactions. GOPAY that is one of the internal e-commerce institutional mechanisms in Indonesia is used as study case. Data are collected through an online survey of 117 GOPAY users. Multiple regression and moderated regression analyses are applied to analyze the data. This study finds that essential needs products and micropayment transactions are associated with the use of GOPAY. Also, trust in a platform is associated with repurchase intention. However, the use of GOPAY does not decrease the need for trust in a platform in e-commerce purchase intention. A low banking penetration environment in Indonesia does not relate with the use of internal e-commerce institutional mechanisms. In conclusion, this study provides insights into how Indonesian people use the internal e-commerce institutional mechanisms as part of micropayment to support online essential needs product transactions. © 2023 Author(s)

Pengaruh Penggunaan XBRL terhadap Audit Delay pada Industri Keuangan dan Non-Keuangan di Indonesia

Information technology implementation in the context of accounting, among others, is eXtensible Business Reporting Language (XBRL). This study aims to obtain empirical evidence of the impact of XBRL and type of industry on audit delay in Indonesia. Audit delay differences before and after XBRL implementation are also examined based on the types of financial and non-financial industries. The samples are 88 public companies obtained from Jakarta Stock Exchange. The collected data were analyzed using Generalized Least Square regression and Wilcoxon Signed Rank different test. The result fails to show the negative impact of the XBRL implementation on audit delay. This study finds that the type of industry associates with audit delay. However, there is no significant audit delay difference before and after the implementation of XBRL in the financial industry sector. As predicted, the non-financial industry sector shows a significant difference in audit delay before and after the implementation of XBRL. The contribution of the current study is the impact of XBRL implementation on audit delay in Indonesia is sensitive to the type of industry. Non-financial industry sector shows the impact of XBRL implementation on audit delay, while the financial industry sector does not

EDC Machine Implementation Model in Traditional Market as Shopping Tourism Icon in YOGYAKARTA

Nowadays, in the technology and global era, people need easiness and simplicity in all things, including in financial transaction. One of the facilities which support financial transaction is banking EDC machine. Many banking companies are already deploying EDC machines in traditional market merchants. There is a traditional market that relatively big and already known as shopping tourism icon in Yogyakarta, that is Beringharjo. The number of transactions and sales volume that occur in this market is estimated reach out until billion rupiahs. However, there are some merchants that still enjoy doing transaction by cash and reluctant to use the EDC machine because of the same reasons. The aims of this research are 1) To find out the criteria that prioritized by merchants as considerations to use EDC machine 2)To construct the EDC machine implementation model at Yogyakarta shopping tourism traditional market. The model used in this research is the AHP (Analytical Hierarchy Process) model. The result of this research shows us that the order of criteria or factors that influence the traditional merchants' acceptance of the use of EDC (Electronic Data Capture) machines in traditional shopping tourism icons in Yogyakarta are security, usability, and convenience where the security factor has the greatest weight. The analysis shows that overall, the merchant will consider the security, usability and convenience criteria based on the sub-criteria with the following weighting order; Turnover, Age, Features and shape of the machine, Technical training on machine use, Personal attitude/opinion, Socialization from related institutions, Influence of others