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ANALISIS PERILAKU PENGGUNA TEKNOLOGI ATAS PENERIMAAN LAYANAN E-SAMSAT MENGGUNAKAN MODEL TAM DAN TPB (Studi Kasus Pada SAMSAT Wilayah Kabupaten Subang) Nurhamidah, Nurhamidah; Kurniawan, Asep; Umiyati, Indah
ACCRUALS Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

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Abstract

This study aims to examine and analyze the model of technology user behavior on the acceptance of an information system on e-samsat Application system. With sample number 100 respondents with sampling using incidental sampling technique. Hypothesis testing used is Structural Equation Modeling (SEM). Based on the results say that Perceived Ease of Use variable has a positive and significant effect on Perceived of Usefulness and Trust. The Perceived of Usefulness variable has a positive and significant effect on Attitude and Behavior  Intention. Trust variables have a positive and significant influence on Perceived of Usefulness, Perceived Behavior Control, Attitude, Perceived of Risk and Subjective Norm. Perceived Behavior Control and Attitude variables have positive and significant effect on Behavior Intention.
FINANCIAL STATEMENT QUALITY AND INVESTMENT EFFICIENCY Umiyati, Indah; Riyanto, Riyanto
ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

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Abstract

This study aims to analyze the relationship between financial statements quality with reduced over-investment and under-investment. The study was conducted on companies listed on the Indonesia Stock Exchange in 2008-2015 totaling 1,525 years. The analysis was done using an estimation of multinomial logistic regression. The results of the data analysis show that financial statements quality does not have an influence on the reduced opportunities for over-investment or under investment
ASYMMETRIC COST BEHAVIOR DAN PILIHAN STRATEGI Purnamasari, Pupung; Umiyati, Indah
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

Penelitian ini bertujuan untuk melihat variasi asymmetric cost behavior berdasarkan pilihan strategi perusahaan. Penelitian dilakukan pada perusahaan yang terdaftar di BEI kecuali perusahaan yang bergerak pada industry keuangan. Dengan mengunakan periode 2009 sampai dengan 2015 diperoleh sebanyak 1.792 firm-years. Analisis dilakukan dengan menggunakan regresi loglinier. Hasil penelitian menunjukkan bahwa terdapat fenomena asymmetric cost behavior pada perusahaan yang terdaftar di BEI dan pilihan strategi perusahaan berpengaruh secara moderat terhadap asymmetric cost behavior.