3 research outputs found
SISTEM INFORMASI AKUNTANSI PADA CV. DAYA MAKMUR PALEMBANG
CV. Daya Makmur Palembang merupakan salah satu perusahaan dagang yang bergerak dibidang penjualan motor yang memberikan pelayanan penjualan motor kepada masyarakat secara kredit maupun tunai. Dalam membuat laporan data motor, jurnal umum, buku besar hingga laporan keuangan perusahaan belum terintegrasi dengan baik sehingga membuat karyawan kesulitan dan manajer yang sulit mengakses laporan perusahaan maka diperlukan suatu sistem untuk membantu mempercepat proses laporan transaksi dan kegiatan penjualan motor di CV. Daya Makmur. Untuk mengatasi permasalahan tersebut maka dibuat Sistem Informasi Akuntansi yang merupakan suatu sistem aplikasi yang terkomputerisasi dan terintegrasi dengan baik untuk mempermudah karyawan dalam menyediakan laporan keuangan dan kegiatan penjualan motor. Metode yang digunakan dalam penelitian ini yaitu RUP (Rational Unified Process). Pengembangan RUP dilakukan iteratif dan incremental, yang memiliki 4 fase yang dilakukan secara berurutan dimana setiap iterasi dapat digunakan untuk memperbaiki iterasi berikutnya. Hasil yang dicapai diharapkan mampu mengolah data menjadi lebih efektif dan efisien sehingga membantu dalam proses pencatatan laporan keuangan dan transaksi penjualan motor. Dengan adanya sistem ini diharapkan dapat mempermudah karyawan dalam merekap data dan memberikan laporan perusahaan yang akura
Pengaruh Struktur Modal, Investment Opportunity Set, Ukuran Perusahaan, Return On Asset dan Likuiditas terhadap Kualitas Laba pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia
Abstract
The purpose of this study was to see and test the effect of Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity on Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. This research uses the quantitative descriptive approach. The population obtained was 79 companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. Samples were taken by using purposive sampling technique. This technique is also often used by other researchers because the obtained samples are closer to the research objectives. The obtained samples were 16 companies. The data analysis used various kind of analysys, namely ; the multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test and the t test. This result of this study shows that, partially, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity did not significantly affect the Earning Quality listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Neither, simultaneously, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity is significant on the Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019.
Keywords : Capital Structure, Investment Opportunity Set, Company Size, Return on Asset and Liquidity (Current Ratio)
Pengaruh Struktur Modal, Investment Opportunity Set, Ukuran Perusahaan, Return On Asset dan Likuiditas terhadap Kualitas Laba pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia
The purpose of this study was to see and test the effect of Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity on Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. This research uses the quantitative descriptive approach. The population obtained was 79 companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. Samples were taken by using purposive sampling technique. This technique is also often used by other researchers because the obtained samples are closer to the research objectives. The obtained samples were 16 companies. The data analysis used various kind of analysys, namely ; the multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test and the t test. This result of this study shows that, partially, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity did not significantly affect the Earning Quality listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Neither, simultaneously, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity is significant on the Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019.
Keywords : Capital Structure, Investment Opportunity Set, Company Size, Return on Asset and Liquidity (Current Ratio)