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Analysis Of the Effect Of E-Accounting And E-Payroll on The Effectiveness Of Internal Control Herry Wira Wibawa; Hendry Muhammad Ali; Dewi Nari Ratih Permada; Verdi Yasin
International Journal of Informatics, Economics, Management and Science (IJIEMS) Vol 1 No 1 (2022): IJIEMS (January 2022)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.418 KB) | DOI: 10.52362/ijiems.v1i1.706

Abstract

Purpose of this study is to determine the effect of e-accounting and e-payroll on the effectiveness of internal control partially or simultaneously. The population of this study was 57 employees, and a sample of 57 people was assigned. The sampling technique was carried out by method sampling saturated or census. The data collection technique was carried out using a research instrument in the form of a questionnaire. The collected data was processed with the IBM Statistics SPSS application using the statistical method of multiple regression analysis. The results of this study indicate that partially there is a significant effect between e-accounting on the effectiveness of internal control and e-payroll on the effectiveness of internal control. Simultaneously there is an influence between e-accounting and e-payroll on the effectiveness of internal control. The independent variables, namely e-accounting and e-payroll, affect the dependent variable or the effectiveness of internal control by 92.5%, and 7.5% is influenced by other variables outside this study..
ANALISIS KEUNTUNGAN PEMECAHAN SAHAM BAGI EMITEN DAN INVESTOR PADA PERUSAHAAN GO PUBLIC TERDAFTAR DI BEI PERIODE 2010 – 2013 Herry Wira Wibawa; Hendry Ali; Wahyu Murti; Dwi Rahayu
Jurnal Multidisiplin Borobudur Vol. 1 No. 1 (2023)
Publisher : Universitas Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37721/jmb.v1i1.1207

Abstract

This study aims to analyze the benefits of stock splits for issuers and investors in publicly listed companies on the Indonesia Stock Exchange (BEI) from 2010 to 2013. This research is an event study to examine the influence of stock splits on changes in stock value, proxied by profitability levels, buying and selling prices, and stock trading. The results of testing the three hypotheses show that there is no significant difference in profitability levels before and after the stock split, as the average profitability levels after the stock split decreased but not significantly statistically. The second hypothesis reveals a significant difference in buying and selling prices before and after the stock split. The data analysis shows that the average buying and selling prices increased significantly after the stock split. The testing of the third hypothesis shows a significant difference in stock trading before and after the stock split. This finding proves that stock splits significantly affect the liquidity (stock trading) of shares in companies listed on the BEI from 2010 to 2013.