Articles
<![CDATA[CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange) ]]>
<![CDATA[Isnalita]]>;
<![CDATA[I Made Narsa]]>
<![CDATA[ Asian Journal of Accounting Research Volume 2 Issue 2 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-2017-02-02-B002
<![CDATA[This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this study weresourced from the mining companies listed on the Indonesia Stock Exchange of 2008-2014. The secondary data used was obtained from the annual reports accessed through idx.co.id, and the sales reports based on the mining's sub-sectors accessed through bi.go.id. The variables of CSR disclosure were measured by usingscoresof weighting the item categories of CSR disclosure, namely: special items, core items, and additional items. Meanwhile, customer loyalty was measured by using market share, and the firm values were measured by Tobin's Q. The results proved that customer loyalty was the intervening influence of CSR disclosure and the firm values. This was the first study thatapplied different weighting to the category of disclosure items to calculate the scores of CSR disclosure through a statistical testing. Further research, then,can use the survey or focus group discussion (FGD) to determine the weighting method.]]>
<![CDATA[Pengaruh Teknologi Informasi terhadap Proses Pembelajaran dan Prestasi Akademik Mahasiswa ]]>
<![CDATA[Nor Hasan]]>;
<![CDATA[Noorlailie Soewarno]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 3, No 1 (2019): JUNI 2019 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v3i1.2130
<![CDATA[This study aimed to obtain empirical evidence regarding the correlation of the use of information technology to the learning process (lectures) and its impact on student academic achievement. This study used path analysis or analysis that not only tested the direct influence of independent variable to the dependent variable, but also explained the presence or absence of indirect influence given by the independent variable through the intervening variable to the dependent variable. This study uses questionnaires media that are disseminated through electronic media. The statements contained in the questionnaire were measured using the Likert scale of 5 (five) points, then processed using Path Analysis, and interpreted. Total respondents in this study as many as 204 students of Master of Accounting who have been through the course of information technology management. The results of this study indicate that information technology influences student academic achievement and influences the learning process and has an impact on student academic achievement.Keywords : Information technology; Learning process; Student academic achievement.]]>
<![CDATA[Kepemilikan keluarga dan carbon emission disclosure pada perusahaan pertambangan yang terdaftar di bursa efek indonesia ]]>
<![CDATA[Rahman Anshari]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um004v7i12020p11
<![CDATA[Abstract: This research aims to empirically examine the relationship between family ownership and Carbon Emission Disclosure (CED) on mining companies. The sample is all of the mining companies listed on the Indonesia Stock Exchange from 2016 to 2017. Saturated sampling technique is used on this research so that 46 companies’ are chosen through that technique. The dependent variable used in this research is carbon emission’s disclosure, measured by using carbon disclosure project (CDP) index. The firm’s size and firm’s age are used as the control variable. The data was analyzed by using multiple regression analysis. The result shows that family ownership has a negative and significant effect on carbon emission disclosure. The result also shows that mining family companies tend to not disclose information on carbon emission they produced comprehensively. Based on the result of this research, the government should create policies about carbon emission disclosure to increase carbon emission disclosure.Abstrak: Penelitian ini bertujuan untuk menguji secara empiris pengaruh kepemilikan keluarga terhadap Carbon Emission Disclosure (CED) di perusahaan pertambangan dengan menggunakan sampel perusahaan pertambangan yang dimiliki oleh keluarga yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2017. Sampel diambil dengan menggunakan teknik sampling jenuh sehingga diperoleh 46 sampel penelitian. Variabel independen penelitian ini adalah kepemilikan keluarga yang diukur menggunakan prosentase kepemilikan saham. Variabel dependen penelitian ini adalah carbon emission disclosure yang diukur menggunakan indeks pengungkapan carbon disclosure project (CDP). Penelitian ini menggunakan dua variabel kontrol yaitu ukuran perusahaan dan usia perusahaan. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kepemilikan keluarga berpengaruh negatif dan signifikan terhadap carbon emission disclosure. Implikasi dari penelitian ini adalah perusahaan pertambangan keluarga cenderung tidak mengungkapkan informasi mengenai emisi karbon yang dihasilkan perusahaan dengan komprehensif, sehingga diperlukan kebijakan-kebijakan pemerintah yang meningkatkan kepatuhan pengungkapan.]]>
<![CDATA[Impact of Human Resource Investment on Firm Value ]]>
<![CDATA[Irene Kristanti Linggardjaja]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v20i1.501
<![CDATA[This study attempts to investigate the effect of Human Resource (HR) investment that has been done by a firm. Human resource investment became the main focus of this research because HR is one of the key factors of a firm’s success. However, a great HR investment costs a lot of money that not every firm is willing to take risks. The objective of this study is to find out whether HR investment, in the form of training and education, create value for the firm. Tobin’s Q is used as a firm value proxy. This study uses multiple linear regression method for hypothesis testing and use probability sampling method with simple random sampling technique on non-finance companies listed in Indonesian Stock Exchange between 2013-2017. Final sample of this study is 540 firm-years. The result of this study does not support the initial proposition: HR investment does not have significant impact in creating values for companies. Penelitian ini berusaha untuk menyelidiki pengaruh investasi Sumber Daya Manusia (SDM) yang telah dilakukan oleh suatu perusahaan. Investasi SDM menjadi fokus utama penelitian ini karena SDM adalah salah satu faktor kunci kesuksesan perusahaan. Namun, investasi SDM yang baik membutuhkan dana yang besar sehingga tidak setiap perusahaan mau mengambil risiko untuk melakukannya. Tujuan dari penelitian ini adalah untuk mengetahui apakah investasi SDM, dalam bentuk pelatihan dan pendidikan, menciptakan nilai bagi perusahaan. Tobin’s Q digunakan sebagai proksi nilai perusahaan. Penelitian ini menggunakan metode regresi linier berganda untuk pengujian hipotesis dan menggunakan metode probability sampling dengan teknik simple random sampling pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia antara 2013-2017. Sampel akhir dari penelitian ini adalah 540 perusahaan-tahun. Hasil penelitian ini tidak mendukung hipotesis awal: investasi SDM tidak memiliki pengaruh signifikan dalam menciptakan nilai bagi perusahaan.]]>
<![CDATA[Pengaruh Kualitas Situs Web, Nilai Hedonis, Dan Nilai Utilitarian Terhadap Niat Membeli Kembali ]]>
<![CDATA[Dyan Febrina Kusumadewi]]>;
<![CDATA[Noorlailie Soewarno]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i01.p21
<![CDATA[This study aims to determine the impact of website’s quality, hedonic value, and utilitarian value toward repurchaseintention on the Lazada marketplace. This study consisted of 107 respondents of Lazada users collected through online surveys. The results indicate that the quality of information has a positive and significant effect on repurchase intention. While the quality of the system and service quality have no significant effect on repurchase intention. In addition, hedonic values ??and utilitarian values have a positive and significant effect on repurchase intention. Keywords: Website quality, hedonic value, utilitarian value, repurchase intention.]]>
<![CDATA[Pengaruh Jumlah Pengunjung, Ulasan Produk, Reputasi Toko Dan Status Gold Badge pada Penjualan Dalam Tokopedia ]]>
<![CDATA[Mochammad Nurul]]>;
<![CDATA[Noorlailie Soewarno]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 3 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i03.p14
<![CDATA[This study aims to find out the influence of some items in Tokopedia's product pages (product popularity, customer reviews, store reputation, and gold badges) toward sales. We were using quantitative as the research design, descriptive research analysis and correlation category. We collect data and tested it using the multiple regression analysis method with SPSS version 21. The results show that product review is the most important variable than other variables such as popularity, reputation, and gold merchants. Keywords : C2C, Marketplace, Online, Sales, Tokopedia]]>
<![CDATA[ERP SYSTEM ADOPTION DETERMINANTS ]]>
<![CDATA[Suci Nur Aini]]>;
<![CDATA[Isnalita -]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.31093/jraba.v3i2.124
<![CDATA[Penelitian ini menguji faktor-faktor yang mempengaruhi penggunaan Enterprise Resource Planning (ERP) di PT Kereta Api Indonesia area operasi 8 Surabaya. Responden penelitian ini sebanyak 70 pengguna sistem ERP. Pengujian hipotesis dilakukan menggunakan model SEM-PLS. Hasil penelitian ini menunjukkan bahwa karakteristik individu, karakteristik organisasi, dan karakteristik teknologi memiliki pengaruh positif yang signifikan terhadap manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP. Manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP memiliki pengaruh positif yang signifikan terhadap niat untuk menggunakan ERP. Persepsi kemudahan penggunaan ERP mempengaruhi secara positif dan signifikan terhadap manfaat yang dirasakan dari ERP. Sementara itu, niat untuk menggunakan ERP memiliki pengaruh positif yang signifikan terhadap penggunaan ERP. Hasil penelitian ini dapat digunakan sebagai pertimbangan untuk menilai efektivitas penerimaan implementasi sistem ERP. Selanjutnya, hasil penelitian ini juga dapat digunakan untuk meningkatkan pengembangan sistem ERP di masa depan.]]>
<![CDATA[PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Ninis Nur Solichah]]>;
<![CDATA[Isnalita -]]>;
<![CDATA[Noorlailie Soewarno]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.31093/jraba.v4i2.179
<![CDATA[The purpose of this research to determine the effect of e-Filing implementation, level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about the ease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field of taxation.]]>
<![CDATA[DAMPAK SISTEM ERP TERKAIT RELEVANSI INFORMASI AKUNTANSI DAN KINERJA PERUSAHAAN : PERUSAHAAN ADOPSI ERP DAN TIDAK ADOPSI ERP ]]>
<![CDATA[Dwi May Adi Indra Lluciana]]>;
<![CDATA[Noorlailie Soewarno]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v15i1.7724
<![CDATA[Sistem ERP (Enterprise Resource Planning) dianggap memberikan keuntungan bagi perusahaan. Sistem ERP juga membantu memberikan informasi akuntansi yang berguna bagi pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui dampak sistem ERP pada relevansi informasi akuntansi dan kinerja perusahaan pada perusahaan yang mengadopsi ERP dan perusahaan yang tidak mengadopsi ERP. Pada penelitian ini relevansi informasi akuntansi diuji dengan tiga variabel yaitu predictive value, timeliness dan feedback value. Hasil analisis ini diperoleh dari kuesioner yang telah dibagikan kepada 75 perusahaan, terdiri dari 40 perusahaan yang mengadopsi sistem ERP dan 35 perusahaan yang tidak adopsi sistem ERP, sampel yang diperoleh masing-masing hanya 30 perusahaan sehingga terdapat 60 perusahaan yang diteliti. Hipotesis dalam penelitian ini diuji menggunakan analisis nonparametrik Mann Whitney dengan SPSS untuk mencari perbedaan dampak dari dua jenis perusahaan. Analisis ini membuktikan bahwa sistem ERP berdampak terhadap relevansi informasi akuntansi yang terdiri dari tiga variabel dan kinerja perusahaan pada perusahaan yang mengadopsi sistem ERP. Keywords : ERP, Value Relevance, Firm Performance]]>
<![CDATA[ANALISIS PENGARUH IMPLEMENTASI ERP TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN ]]>
<![CDATA[Sri Ayu Pracita]]>;
<![CDATA[Noorlaily Soewarno]]>;
<![CDATA[Isnalita Isnalita]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v16i1.7013
<![CDATA[This study aims to test empirically the effect of ERP implementation on profitability and corporate value. This analysis uses independent variable that is profitability and company value, and the dependent variable is ERP implementation. The sample used in this research is a manufacturing company listed on Indonesia Stock Exchange which has implemented ERP. Data collection is done by looking at the financial statements and annual report of manufacturing companies from 2010 to 2016. Research method using multiple regression method with panel data. The results of this study prove that the implementation of ERP has a significant positive effect on profitability by using Net Profit Margin, and ERP implementation also significantly influence the value of the company by using the value of the stock market. The conclusion of this research is that companies that have implemented ERP can have better performance than before implementing ERP. Keywords: ERP Implementation, Profitability, Corporate Value]]>
