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All Journal Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis
Elsa Imelda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Aplikasi Decision Support System dalam Proses Pengambilan Keputusan Imelda, Elsa
Akuntansi Krida Wacana vol. 6 no. 1 Januari 2006
Publisher : Akuntansi Krida Wacana

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Abstract

ANALISIS FAKTOR YANG MEMPENGARUHI PELAKSANAAN AUDIT BERBASIS TEKNOLOGI INFORMASI Kristian, Michelle; Imelda, Elsa
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.963 KB) | DOI: 10.24912/ja.v19i2.100

Abstract

Tujuan dari penelitian ini adalah menganalisis faktor yang mempengaruhi audit sistem informasi dilaksanakan oleh Auditor. Faktor-faktor berikut terdiri dari kontrol penentuan risiko oleh Auditor, ukuran Kantor Akuntan Publik, kompleksitas bisnis, informasi kompleksitas sysem, waktu yang dibutuhkan untuk melakukan perikatan audit, jumlah aset dan jumlah pendapatan. Penelitian ini dilakukan dengan menyebarkan kuesionairs untuk Auditor responden yang bekerja di Jakarta, baik dari empat besar dan empat non besar. Data yang diterima adalah 46 dari 50 responden. Bentuk pengujian hasil regresi menunjukkan bahwa satu variabel independen, yaitu waktu yang dibutuhkan untuk melakukan perikatan audit, yang mempengaruhi audit sistem informasi dilaksanakan oleh Auditor.The purpose of this research is investigating the factors affecting to information system audit implemented by Auditor. The following factors consists of control risk determination by Auditor, the size of Public Accountant Firm, business complexity, information sysem complexity, time needed for performing the audit engagement, the number of asset and the number of revenue. This research was conducted by distributing kuesionairs to Auditor respondents working in Jakarta, both from big four and non big four. The data received is 46 of 50 respondents. The result testing form multiple regression indicated that one independent variable, i.e. time needed for performing the aud
PROFITABILITAS PERUSAHAAN CONSUMER NON-CYCLICAL DENGAN FAKTOR PENGARUH SIZE, LEVERAGE, GROWTH DAN EFEK PANDEMI COVID-19 Sastrasasmita, Emillia; Imelda, Elsa
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 2 (2023): September 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i2.27047

Abstract

Kinerja perusahaan umumnya dinilai melalui pendekatan keuangan yaitu bersumber dari laporan keuangan yang dihasilkan oleh perusahaan. Hal ini dikarenakan kinerja keuangan menyajikan aspek penghimpunan dana maupun penyaluran dana. Pandemi Covid-19 yang terjadi berakibat sangat serius pada perekonomian Indonesia, termasuk operasional perusahaan serta kesejahteraan masyarakat. Studi ini memilih perusahan-perusahaan dari sektor consumer non-cyclical yang menghasilkan kebutuhan pokok masyarakat dan tidak terpengaruh oleh gejolak ekonomi. Namun nyatanya kondisi pandemi Covid-19 mengakibatkan perusahaan menghadapi kondisi penurunan pendapatan. Tujuan penelitian ini adalah menyediakan informasi yang dapat menjelaskan keterkaitan antar setiap faktor yaitu Size, Leverage, Growth dan pandemi Covid-19 dengan kinerja keuangan perusahaan. Objek pada studi ini adalah data sekunder sejumlah 33 perusahaan yang terdaftar di Bursa Efek Indonesia dan dipilih dengan metode simple random sampling. Data diobservasi pada kurun waktu 4 tahun yaitu tahun 2018-2021, sehingga total 132 sampel. Data dianalisis menggunakan metode analisis regresi linear berganda dan diolah dengan Eviews versi 10. Melalui analisis diperoleh hasil size, leverage, growth dan Covid-19 berpengaruh secara simultan terhadap profitabilitas. Studi ini juga mendapati bahwa terdapat pengaruh yang signifikan pada variabel size, leverage dan Covid-19 terhadap profitabilitas. Sebaliknya tidak ditemukan pengaruh yang signifikan pada variabel sales growth.
PENGARUH COVID-19, UKURAN PERUSAHAAN, LEVERAGE, DAN GROWTH TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Natanael, Ryan; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26641

Abstract

This research aims to test the effect of COVID-19, firm size, leverage and growth towards firm perfomance of manufacturing companies listed in Indonesia Stock Exchange for the period 2018 to 2020. The sample was chosen using purposive sampling method and the data used are 72 companies and with a total of 216 total data. The data are then processed using multiple linear regression analysis using the software spss (statistical product and service solution) version 26. This research found that firm size and growth both affect firm performance positively and significantly. This research also shows that leverage have a significant but negative effect towards firm performance. Lastly, this research shows that COVID-19 have a negative but insignificant effect towards firm performance.
PENGARUH INTERNATIONALIZATION TERHADAP IPO PERFORMANCE DENGAN FOUNDER’S ROLE SEBAGAI MODERASI PADA PERUSAHAAN IPO TAHUN 2017-2021 Meilina, Vera; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31258

Abstract

This research aims to show how firm size, firm age, hot market and internationalization affect IPO underpricing on listed company in Bursa Efek Indonesia (BEI) during 2017-2021. Sample was selected using disproportionate stratified random sampling method and the valid data was 79 companies. The Data is processed using multiple regression analysis method with SPSS program (Statistical Package for the Social Sciences) version 25 released on Windows and Microsoft Excel 2010. The result of this study indicate that internationalization have no significant effect on IPO underpricing and adding moderating variable will not affect the significance of internationalization on IPO underpricing on a company with founder CEO, and strengthen the effect of internationalization on IPO underpricing on a company with non-founder CEO. This implies that non-founder CEO will bring a more positive signal to the company, because non-founder CEO will enhance management in more complex and bigger company.
PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH WORKING CAPITAL REQUIREMENT Wijaya, Agustina; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31438

Abstract

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This study obtained the results that cash flow, firm age, sales growth, and leverage have a significant effect on firm performance. While firm size does not affect firm performance. The study also shows that WCR is only able to moderate the effect of firm age, cash flow, leverage, and firm size on firm performance. The implication of this research is that management must regulate and maintain the company's WCR level to create maximum company performance.
THE EFFECT OF CAPITAL STRUCTURE ON FIRM VALUE WITH PROFITABILITY AS VARIABLE MEDIATOR IN INDUSTRIAL COMPANIES LISTED ON THE IDX Evelyne, Theresya; Imelda, Elsa; Hidajat, Natasya Cindy
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.227-235

Abstract

This research discusses the influence of capital structure on firm value which is mediated by profitability in industrial companies listed on the Indonesia Stock Exchange from 2020 to 2021. These variables include capital structure (as measured by debt to equity ratio [DER]), profitability (as measured by return on equity [ROE]), and firm value (as measured by price to book value [PBV]), Based on the purposive sampling strategy, 96 data from 32 companies were chosen as research samples. Verification analysis is used in this study, with data analysis techniques through conditional process analysis and used SPSS Process Macro Model 4 was used to process the data. The study showed that: capital structure affects profitability, Capital structure affects firm value, Profitability affects firm value, and Profitability mediates the effect of Capital Structure on Firm Value.
Co-Authors Evelyne, Theresya Hidajat, Natasya Cindy Kristian, Michelle Meilina, Vera Natanael, Ryan Sastrasasmita, Emillia Wijaya, Agustina