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All Journal Diponegoro Journal of Accounting Jurnal STIE Semarang (Edisi Elektronik) International Journal of Economics, Business and Accounting Research (IJEBAR)
Totok Dewayanto
Unknown Affiliation
Economics, Econometrics & Finance Education

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ANALISIS PENERIMAAN KOMPUTER MIKRO DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAWA TENGAH Dewayanto, Totok
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The purpose of this study was to test the level of acceptance of micro computers by auditors at accounting firms in Central Java, The current auditors in accounting firms has many uses of micro computer that can be facilitate their work. The model that used to explain acceptance of micro computer is Technology Acceptance Model (TAM) with four main construct, namely perceived usefulness, perceived ease of use, attitude toward using and user acceptance.   The result were as follows: (1) Perceived ease of use significantly influence on perceived usefulness; (2) Perceived usefulness significantly influence on attitude toward using; (3) Perceived ease of use significantly influence on attitude toward using; (4) Perceived usefulness significantly influence on user acceptance; (5) Attitude toward using did not significantly influence on user acceptance.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE INDEX DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN Putra, Idam Manik Setia; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to exmine the effect of good corporate governance index, sub-index, and institutional ownership as independent variable toward firm performance as dependent variable. This research develops a governance index consisting of 33 indicators to measure the corporate governance index. This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 269 manufacturing companies registered in BEI year 2015 – 2017. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression. The results obtained from this research shows the good corporate governance index, sub-index has the significant positive influence on the firm performance, and institutional ownership has the significant negative influence on the firm performance. However, not all elements of corporate governance appear to have a significant effect on firm performance.
THE EFFECT OF THE IMPLEMENTATION OF PSAK 65 ON FINANCIAL PERFORMANCE Nugraha, Agung Setya; Dewayanto, Totok
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2390

Abstract

This study aims to determine the effect of accounting standards on financial performance in the performance of companies in the manufacturing sector listed on the Indonesia Stock Exchange in 2015-2019. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study was 471 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis and moderated regression analysis using the Statistical Product and Service Solution (SPSS) version 25 for windows data processing software program. The results of this study indicate that accounting standards have a positive and significant effect on financial performance with a correlation value of 0. Keywords: accounting standards, financial performance.
PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019 Firawan, Panji Aldy; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of audit quality and financial reporting quality on investment efficiency where the variables used in this study are the dependent variable (investment efficiency) and the independent variable (audit quality and financial reporting quality). The population in this study are sector manufacture listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was taken by using purposive sampling method. Based on the purposive sampling method, the samples obtained were 113 sampel data for three consecutive years (2017-2019). The analytical method used in this research is multiple linear regression analysis.The results in this study indicate that audit quality and financial report quality have a positive effect on efficiency investment.
PENGARUH MODAL INTELEKTUAL TERHADAP EFISIENSI OPERASIONAL PERUSAHAAN MANUFAKTUR (Studi Empiris pada Perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Rahadiansyah, Arief; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

Global business competition is currently very tight, so companies are required to provide new innovations in order to remain competitive in the market. This forces the company to have highly intellectual human resources. Because to remain competitive in the market the company must be able to provide products that have the same quality as in the market but at a lower price than the market, so the company must be able to produce low operating costs in order to reduce the selling price in the market. This study aims to test the M-VAIC, HCE, RCE, and CEE hypotheses on the company's operational efficiency. The method used in this study is purposive sampling with a total sample of 101 research samples in the manufacturing sector listed on the Indonesia Stock Exchange in 2016-2019. The analysis technique used is multiple regression and using a cross-section data model. The results of this study indicate that RCE and CEE have a significant positive relationship to the company's operational efficiency.
Co-Authors Firawan, Panji Aldy Nugraha, Agung Setya Putra, Idam Manik Setia Rahadiansyah, Arief