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All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan Research of Accounting and Governance
Fitri, Hadiati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Journal : Research of Accounting and Governance

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The Effect of Operational Audit, Internal Control, Implementation of Marketing Strategy and Sales Accounting Information System on Sales Effectiveness Rachman, Purie Ayu Istiningdyah; Fitri, Hadiati
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.707 KB) | DOI: 10.58777/rag.v1i1.11

Abstract

The purpose of this study is to see if operational auditing, internal control, marketing strategy implementation, and sales accounting information systems have an impact on sales effectiveness. The research method employed in this study is quantitative. The data was collected using questionnaires, and the analysis method used was multiple linear regression. According to the findings of the study, operational auditing and accounting information systems have a significant impact on sales effectiveness. Internal control has no effect on the effectiveness of sales. Furthermore, the implementation of marketing strategies has an impact on sales effectiveness, but not significantly.
How Profitability, Leverage, Financial Distress, Institutional Ownership, and Capital Intensity affect Accounting Conservatism Setyanto, Kurniadi; Fitri, Hadiati; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.158

Abstract

This research seeks to ascertain how accounting conservatism is impacted by institutional ownership, profitability, leverage, financial hardship, and capital incentives. The study employs secondary data, specifically manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016–2020 timeframe, using a quantitative correlation research approach. Twenty-six companies made up the research sample. Purposive sampling was the method of sampling that was applied. Analysis using multiple linear regression is the analytical technique employed. The study's findings indicate that while financial distress and capital intensity are related to accounting conservatism, profitability, leverage, and institutional ownership do not. Management implications for accounting conservatism in relation to profitability, leverage, financial distress, institutional ownership, and capital are financial strategies. Implications related to capital intensity can influence the company's financial strategy; if capital intensity is related to the level of accounting conservatism, managers can consider a capital structure that is in accordance with conservative goals
Co-Authors Challen, Auliffi Ermian Elmanizar, Elmanizar Rachman, Purie Ayu Istiningdyah Setyanto, Kurniadi Zhafiraah, Nazma Riska