Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Jurnal Teknologi dan Informasi Kajian Bisnis STIE Widya Wiwaha Jurnal Ekonomi Dan Bisnis The Indonesian Journal of Accounting Research Jurnal Ekonomi Indonesia Akuntansi dan Teknologi Informasi Jurnal Riset Akuntansi dan Keuangan
Didi Achjari
Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Analisis hubungan kualitas situs web dan kualitas informasi akuntansi persepsian Juliwati Limbong; Didi Achjari
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (2014)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol18.iss2.art2

Abstract

Manager Investasi (MI) sebagai pengelola reksadana bertanggung jawab memilih portofolio investasi misal saham dan obligasi yang tersedia di pasar modal. Dalam pembentukan komposisi portofolio investasi, MI bergantung pada ketersediaan informasi emiten yang bisa diperoleh melalui situs web. Tujuan penelitian ini adalah untuk mengetahui sejauh mana pengaruh kualitas situs web emiten terhadap kualitas informasi akuntansi persepsian, dan meneliti adanya variabel pemoderasi hubungan kedua variabel tersebut. Selain itu penelitian ini juga ingin mengetahui sejauh mana pengaruh kualitas informasi akuntansi persepsian terhadap kepercayaan (trust) akan kualitas informasi akuntansi. Kuesioner disebar ke perusahaan managemen aset secara purposive sampling. Sampel penelitian ini adalah 87 perusahaan managemen aset yang terdaftar di Bursa Efek. Hasilnya adalah 33 perusahaan memberikan respon yang bisa dianalisis. Data diolah menggunakan PLS SEM. Hasil pengujian hipotesis menunjukkan Kualitas Situs Web berpengaruh positif terhadap Kualitas Informasi Akuntansi Persepsian. Sebaliknya, Asimetri Informasi Persepsian dan Kredibilitas Signal tidak terbukti memoderasi hubungan antara Kualitas Situs Web dan Kualitas Informasi Akuntansi Persepsian. Sebagai tambahan, penelitian ini menunjukkan bahwa Kualitas Informasi Akuntansi Persepsian mempengaruhi Kepercayaan (trust) para MI atas Kualitas Informasi Akuntansi emiten.Kata kunci: Kualitas Situs Web, Asimetri Informasi Persepsian, Kredibilitas Signal, Kepercayaan akan Kualitas Informasi Akuntansi.
Penerapan sistem enterprise resource planning: dampak terhadap kinerja keuangan perusahaan Cornelia Endra Kristianti; Didi Achjari
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art1

Abstract

This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward  company’s financial performance. The company's financial performance is measured by the ratio of labor productivity (LP), Return on Assets (ROA), Net Profit Margin (NPM), Account Receivable Turnover (ART), and Inventory Turnover (IT). Sample used in this study are 34 public listed companies that have implemented ERP system in the period of 2002-2013. Data were analyzed by comparing the company's financial ratios for 3 years before and after ERP implementation. The results show that productivity, receivables and inventory management are improved after ERP implementation. Unfortunately, the current research fail to show that there is an increase in company’s profitability after the implementation.
PARTIAL LEAST SQUARES: ANOTHER METHOD OF STRUCTURAL EQUATION MODELING ANALYSIS Didi Achjari
Journal of Indonesian Economy and Business (JIEB) Vol 19, No 3 (2004): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.616 KB) | DOI: 10.22146/jieb.6599

Abstract

Structural Equation Modeling (SEM) adalah salah satu cara analisis data multivariat yang popular di kalangan peneliti di bidang bisnis, seperti akuntansi dan sistem informasi. Para peneliti sebelumnya telah mengenal SEM berbasis kovarian seperti yang digunakan dalam LISREL dan AMOS. Sebenarnya masih ada lagi jenis SEM yaitu yang dikenal sebagai Partial Least Squares (PLS). Jenis ini menawarkan alternatif terhadap SEM berbasis kovarian yang persyaratan penggunaannya cenderung lebih banyak dan rumit. Paper ini bertujuan untuk memberikan pemahaman mengenai Partial Least Squares. Berbagai aspek PLS seperti manfaat, keterbatasan, persyaratan penggunaan termasuk prosedur evaluasi modelnya juga dibahas.
POTENSI MANFAAT DAN PROBLEM DI E-COMMERCE Didi Achjari
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.675 KB)

Abstract

The advanced technology of internet has brought the new way of business by introduction of the e-commerce. Nevertheless, it has potential impact on both ways, positive and negative. From the positive side, it can be utilised to enhance overall company’s performance. However, it has a lot of potential problems as well, such as cybertax, security and audit trail. Therefore, everyone who involves in the e-commerce should account for those issues to reduce or mitigate its impact.
PEMANFAATAN INTERNET UNTUK RISET DAN IMPLIKASI TERHADAP RISET AKUNTANSI Didi Achjari
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 2 (2000): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.725 KB)

Abstract

Rapid development of internet technology can influence the way we do research. Yet there are some weaknesses of research by using internet such as anonymity, demography of respondent, accessibility, risk of plagiarism, and reliability, the benefit is obvious. Academic staffs, researchers or students are advantaged since they can use it for referencing tool, on-line database, mailing list and media for sampling dissemination. Indeed, this paper discuss the implication of internet development on accounting research since there are a lot of accounting related resources in the web that can be found easily by using on-line database or search engine.
CONTROL ISSUES IN MULTINATIONAL ORGANIZATION Didi Achjari
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 3 (1999): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.104 KB)

Abstract

Globalisasi di dunia usaha bisnis meningkatkan peran penting pengendaliandi organisasi atau perusahaan multinasional karena perbedaan yang dimilikinyadibanding dengan yang lokal atau domestik. Perusahaan multinasional mempunyailingkungan usaha yang berbeda di dalam hal-hal tertentu, misalnya: cara merekaberkomunikasi untuk mengatasi perbedaan lokasi dan waktu, perbedaan carapengukuran kinerja di antara kantor cabang perusahaan, dan budaya yang akanmempengaruhi cara berinteraksi. Faktor-faktor tadi akan tampak dalam halpemilihan bentuk perusahaan, mekanisme pengendalian dan tingkat pengendalian didalam kantor cabang. Hal yang penting bagi perusahaan multinasional dalammemilih bentuk kerja sama adalah tingkat kepercayaan, dan tingkat pemahamannyaterhadap situasi dan kondisi kantor cabang atau anak perusahaan.
The Impact of XBRL Adoption on Audit Delay in the Financial and Non-Financial Industries in Indonesia B R W Saputro; D Achjari
Jurnal Teknologi dan Informasi (JATI) Vol 10 No 2 (2020): Jurnal Teknologi dan Informasi (JATI)
Publisher : Program Studi Sistem Informasi, Fakultas Teknik dan Ilmu Komputer, Universitas Komputer Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jati.v10i2.3066

Abstract

Information technology implementation in the context of accounting, among others, is eXtensible Business Reporting Language (XBRL). This study aims to obtain empirical evidence of the impact of XBRL and type of industry on audit delay in Indonesia. Audit delay differences before and after XBRL implementation are also examined based on the types of financial and non-financial industries. The samples are 88 public companies obtained from Jakarta Stock Exchange. The collected data were analyzed using Generalized Least Square regression and Wilcoxon Signed Rank different test. The result fails to show the negative impact of the XBRL implementation on audit delay. This study finds that the type of industry associates with audit delay. However, there is no significant audit delay difference before and after the implementation of XBRL in the financial industry sector. As predicted, the non-financial industry sector shows a significant difference in audit delay before and after the implementation of XBRL. The contribution of the current study is the impact of XBRL implementation on audit delay in Indonesia is sensitive to the type of industry. Non-financial industry sector shows the impact of XBRL implementation on audit delay, while the financial industry sector does not.
DAMPAK PENGUMUMAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP NILAI PERUSAHAAN Mohamad Herdratmoko; DIDI ACHJARI
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.41.139

Abstract

Nowadays, orgonizations tend to invest highty in infprmation technologt However the notion of podrctivity puadox indicates that the investments may not attain intended results. past studies show that the relationship between IT investment and productivity/company perform{mce shows mixed results. This stt$t aims to investigate-market reaction towwds IT implementatibn (mnotn cement in the context of Indonesia.The implementation is expected to provide a signal to tie market since it may have information content of pontential future economic benefits. The current research employs datafrom Inionesia stock Exchange fformerly btown as Bursa Efek Jakarta - BEq. The ziest was used to analyze the data. unfortunately, data analysis results indicate that the average abnormal rehnn before (t-1) and afier (t+t) the doy ofonnouncem9yt has no significant dffirence. The results suggest lhat iT implementition announcement have no- information-iontent for Indonesia's capital market/investor Lesson learnedfrom the current ,iray, is that, in the cgwext of Indonesia, IT implementation is not perceived tolead to produc"tivity improvement.Keywords : e-business, IT implementation, event study, productivity paradox, Jakarta Stock Exchange (Bursa Efek Jakarh), market reaction, IT investment.
PENGARUH INDIKATOR NONKEUANGAN DAN KEUANGAN TERHADAP KINERJA PERUSAHAAN (KOMPARASI EMPIRIS: INDONESIA, VIETNAM, DAN MALAYSIA) Didi Achjari; Sri Suryaningsum
Jurnal Ekonomi Dan Bisnis Vol 10, No 1 (2012): Jurnal Ekonomi dan Bisnis, Maret 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (792.879 KB) | DOI: 10.31941/jebi.v10i1.161

Abstract

The effect of indicators non-financial and financial Implementation has been interesting topics in Indonesia,Malaysia, and Vietnam. The current study aims to investigate transparation of indicators non-financial andfinancial especially in telecommunication and technology industry sector. The indicators of non-financial are measured using some surrogates such as corporate action, GCG elements inorganization structure, Bureau van Dijk Electronic Publishing (BvDEP) independence indicator, and auditedfinancial report result. The indicator of financial is measured using one surrogate as return of total assets. Samples used in this studyare telecommuncation and technology companies from three countries are Indonesia, Malaysia, and Vietnam.Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. This study result is factors that influence net profit in Indonesia, Malaysia, and Vietnam are vary. In Indonesia,independence indicator and corporate action affect net profit. In Malaysia, the influencing factors are corporateaction, independence indicator, financial report result, and return of total assets. Meanwhile, in Vietnam,corporate actions, the number of GCG members and return of total assests influence the net profit oftelecommunication and technology companies.Keywords: indicators of financial & non-financial, telecommunication and technology industry, Indonesia, Vietnam, Malaysia.
Implementation of Good Corporate Governance and Financial Performance: Lessons from Telecommunication and Technology Sector in South East Asia Didi Achjari; Sri Suryaningsum; Ratna Candra Sari
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.211

Abstract

Implementation of Good Corporate Governance (GCG) has been interesting topics in Indonesia as well as in many other countries. The current study aims to investigate GCG implementation especially in communication and technology companies in ASEAN countries. GCG implementation is measured using some surrogates such as corporate action, GCG elements in organization structure, public ownership, audited financial report, and return of total assets. Samples used in this study are technology and telecommunication companies from six ASEAN countries. Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. The study finds factors influencing net profit vary across the countries. In Indonesia, public ownership and corporate action affect net profit. In Malaysia, the influencing factors are corporate action, public ownership independence, quality of audited financial report, and return of total assets. Meanwhile, in Singapore the significant factors are corporate action, public ownership independence, and return of total assets. Further, Thailand's results show that all variables are significant. However, Philippine's results suggest that not all variables are significant. Lastly, in Vietnam, corporate actions, the number of GCG members and return of total assets influence the net profit.
Co-Authors Arief Andani Hidayat B R W Saputro Cornelia Endra Kristianti Eka Prastya Endah Widowati Enggar Hestu Nugroho Herdratmoko, Mohamad Hidayat, Arief Andani Hidayat, Arief Andani Juliwati Limbong Mohamad Herdratmoko Mohammed A. Quaddus Mohammed A. Quaddus Ratna Candra Sari Ratna Dewi Kusumawati Sri Suryaningsum Sri Suryaningsum SRI SURYANINGSUM Suratman Suratman Willy Abdillah