Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal ULTIMA Accounting
Jimmy Ardianto
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Faktor – Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Perusahaan Ritel Di Kota Tangerang Siska Ryadi; Jimmy Ardianto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.843 KB) | DOI: 10.31937/akuntansi.v6i1.147

Abstract

The purpose of this research is to analyze the factors that can improve the performance of Accounting Information System (AIS) used in the retail companies. There are four factors in this research, the factors consists user participation, top management support, user capabilities, and training and user education. The objects of this research are the retail companies in Tangerang. The data used in this research is the primary data. The samples in this research are determined based on convenience sampling. The results from this research indicate that training and user education had significant influence to the performance of AIS partially, whereas user participation, top management support and user capabilities had not significant influence to the performance of AIS. Keywords : accounting information systems, AIS performance, user participation, top management support , user capabilities, training and user education .
Pengaruh Opini Audit Terhadap Earnings Response Coefficient Maria Stefani Osesoga; Jimmy Ardianto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 2 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.319 KB) | DOI: 10.31937/akuntansi.v3i2.435

Abstract

The users of financial statements require quality and relevant earnings information to be used in decision-making process. The purpose of this study is to determine the significant effect of audit opinion information that contained in the companies' annual report against the quality and relevance earnings information, which measured by Earning Response Coefficient or ERC. This research used control variables, which are beta, leverage, and PBV. The tests conducted in this study were normality test using normal probability plot, the autocorrelation test using Durbin-Watson, multicollinearity test using the value of tolerance and VIF, and heteroscedasticity test using the scatter plot graphic. The hypotheses were tested by using multiple regressions. The results of the study showed that PBV had significant impact on ERC, and indicated that investors had not appreciated the audit opinion information disclosed by the companies in their annual reports for their investment decision. Keywords: Audit Opinion, Beta, Earnings Response Coefficient, Leverage, Price to Book Value.
Co-Authors Maria Stefani Osesoga Siska Ryadi