Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis
Prihatnolo Gandhi Amidjaya
Universitas Sebelas Maret
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Efektivitas Integrasi Sistem Informasi Perencanaan, Penatausahaan, dan Akuntansi: Studi pada Universitas Sebelas Maret Muhtar Muhtar; Sutaryo Sutaryo; Prihatnolo Gandhi Amidjaya
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.734 KB) | DOI: 10.20961/jab.v20i2.608

Abstract

The existence of an empirical study on the effectiveness of information systems is necessary for university that implements an integrated information system in planning, administration and finance. This study comprehensively evaluates the effectiveness of integrated information system in Universitas Sebelas Maretand explores its determinants. The analysis results show that the implementationof integrated information system in Univerasitas Sebelas maret is considered to be effective, both in terms of informationquality, informationusefulness, user satisfaction, impact on individuals, and impact on entities. Furthermore, we find that system quality and management support had positive effect on information systemseffectiveness. This research contributes to the practice and development of integrated information systems at Universitas Sebelas Maret through relevant policies and contributes to enriching the literature on information systems studies in higher education institutions.Keberadaan studi empiris mengenai efektivitas sistem informasi sangat diperlukan bagi Universitas Sebelas Maret (UNS) sebagai salah satu perguruan tinggi negeri terkemuka di Indonesia yang menerapkan sistem informasi terintegrasi perencanaan, penatausahaan, dan keuangan. Penelitian ini secara komprehensif mengevaluasi efektivitas sistem informasi terintegrasi UNS serta mengeksplorasi lebih dalam mengenai faktor-faktor yang mempengaruhinya. Hasil analisis menunjukkan bahwa sistem informasi yang diterapkan di UNS dinilai telah efektif, baik dari segi kualitas informasi, kegunaan informasi, kepuasan pengguna, dampak bagi individu, dan dampak bagi entitas. Selanjutnya, ditemukan bahwa kualitas sistem dan dukungan manajemen berpengaruh positif pada efektivitas sistem informasi. Penelitian ini memberikan kontribusi bagi praktik dan pengembangan sistem informasi terintegrasi di UNS melalui kebijakan-kebijakan yang relevan serta berkontribusi memperkaya literatur studi sistem informasi di institusi perguruan tinggi.
DETERMINANTS OF AUDIT QUALITY: THE EFFECT OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ACTIVITIES Agnes Silvia Ananda; Nurmadi Harsa Sumarta; Kingkin Kurnia Trio Satriya; Prihatnolo Gandhi Amidjaya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.341 KB) | DOI: 10.24034/j25485024.y2022.v6.i3.5214

Abstract

This study examines the effect of ownership structure and audit committee activities on audit quality in Indonesian listed companies. The ownership structures studied consisted of managerial, institutional, government, foreign, and family ownership. The population of our study consists of 506 listed companies in Indonesian Stock Exchange between 2015 and 2020 with 317 total samples. Audit quality is proxied by the earnings surprise benchmark. Ownership structure is measured using the percentage of ownership. Audit committee activity is measured using the number of meetings held. Research data is analyzed with logistic regression analysis using SPSS statistic program. Our findings suggest that managerial, institutional, foreign, and family ownership as well as audit committee activities significantly affect audit quality while government ownership does not have significant effect. The findings of this research are designed to give information and feedback on the company's shareholders, assist the organization in delegating audit committee responsibilities, and provide readers with extra knowledge.
Co-Authors Agnes Silvia Ananda Kingkin Kurnia Trio Satriya Muhtar Muhtar Nurmadi Harsa Sumarta Sutaryo Sutaryo