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All Journal Sistemasi: Jurnal Sistem Informasi Jurnal Rumpun Ilmu Ekonomi
Rimet, Rimet
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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The Effect Of Profitability, Company Complexity, Company Risk And Board Of Commissioners On Audit Fees Rimet, Rimet; Syakirin, Fakhrul
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 2 (2024): JRIE (JUNI)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12722782

Abstract

This study aims to determine the effect of profitability, company complexity, company risk, and board of commissioners on audit fees in good and beverages sub-sector companies in the consumer goods sector listed on the Indonesia Stock Exchange. The sample of this study was obtained using purposive sampling technique, so that 45 samples were obtained with the research period 2020-2022. Data analysis using the classical assumption test and hypothesis testing using panel data regression analysis using the eviews version 12 tool. The results of this study indicate that company complexity and board of commissioners have an effect on audit fees, while profitability and company risk have no effect on audit fees. From the results of the study also obtained the coefficient of determination (R2) with a value of 0.49 means that the magnitude of the influence of profitability, company complexity, company risk, and board of commissioners is 49%.
Analysis of User Acceptance of The 2013 Curriculum E-Report from a Gender Perspective using UTAUT Model Megawati, Megawati; Rimet, Rimet; Alisya, Tita
Sistemasi: Jurnal Sistem Informasi Vol 13, No 4 (2024): Sistemasi: Jurnal Sistem Informasi
Publisher : Program Studi Sistem Informasi Fakultas Teknik dan Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v13i4.3902

Abstract

SMK IT Al-Izhar Pekanbaru has implemented an Information System for Managing Report Values to make it easier for teachers to manage student report cards. This report card system has been used since 2015. The behavioral aspect is a very important aspect, because it relates directly to users. The thing that underlies this research is that there are still teachers who do not understand how to input student grades, so they tell other teachers to input grades into the system. The purpose of this study was to determine the factors that most influence user behavior interest based on the UTAUT variable consisting of performance expectancy, effort expectancy, social influence, facilitating conditions and moderated by gender, age and experience variables. The results of this study indicate that the factors that most influence user behavior interest are performance expectancy, effort expectancy, and facilitating conditions. while the moderator variable gender affects user interest by 79.0%. As well as the finding of a gap (GAP) between the expectations of the school and the perception of users. To overcome the GAP, the school must evaluate and monitor the implementation of the report card value management information system at SMK IT Al-Izhar Pekanbaru.
Co-Authors Alisya, Tita Megawati - Syakirin, Fakhrul