The Effect of Financial Accounting Information Systems on the Life Cycle of the Financial Performance of Manufacturing Companies in the Pandemic Era

@is The Best : Accounting Information Systems and Information Technology Business Enterprise

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Title The Effect of Financial Accounting Information Systems on the Life Cycle of the Financial Performance of Manufacturing Companies in the Pandemic Era
Pengaruh Sistem Informasi Akuntansi Keuangan Terhadap Siklus Hidup Kinerja Keuangan Perusahaan Manufaktur Di Era Pandemi
 
Creator Safkaur, Otniel
 
Description The life cycle of a company's financial performance is a picture of the company's finances in a certain period, both in terms of raising funds and distributing funds, which are usually measured by indicators of capital adequacy, liquidity and profitability. Financial performance is a description of the company's financial condition in a certain period. Financial performance is a description of the financial condition of a certain period in achieving company results or goals. The purpose of financial performance is to determine the life cycle of the company's financial management success, especially liquidity conditions, capital adequacy and profitability achieved in the current year and the previous year as well as to determine the ability to utilize all assets owned to generate profits efficiently. The purpose of the company's financial performance is to determine the company's financial condition, so that rational decisions can be made in making decisions within the company. Financial performance can determine the financial position and success in financial management that can be used in making rational decisions in a company. The population in this study were 193 (one hundred and ninety three) manufacturing sectors listed on the IDX and 579 (five hundred seventy-nine samples. The sampling method was carried out by purposive sampling technique based on certain criteria. Data analysis using multiple linear regression analysis was obtained. in this study with the help of computer technology, namely the SPSS For Windows 26 application program. The results of this study indicate that the financial accounting information system has an effect on the life cycle of the company's financial performance in the Pandemi era.
Siklus hidup kinerja keuangan perusahaan merupakan gambaran keuangan perusahaan pada suatu periode tertentu baik menyangkut aspek penghimpunan dana maupun penyaluran dana yang biasanya diukur dengan indikator kecukupan modal, likuiditas dan profitabilitas. Kinerja keuangan adalah gambaran kondisi keuangan perusahaan pada periode tertentu. Kinerja keuangan adalah gambaran kondisi keuangan pada suatu periode tertentu dalam pencapaian hasil ataupun tujuan perusahaan. Tujuan kinerja keuangan adalah untuk menentukan siklus hidup keberhasilan pengelolaan keuangan perusahaan terutama kondisi likuiditas, kecukupan modal dan profitabilitas yang dicapai dalam tahun berjalan maupun tahun sebelumnya serta untuk mengetahui kemampuan dalam mendayagunakan semua asset yang dimiliki dalam menghasilkan profit secara efisien. Tujuan kinerja keuangan perusahaan adalah untuk mengetahui kondisi keuangan perusahaan, sehingga keputusan yang rasional dapat dibuat dalam mengambil keputusan dalam perusahaan. Kinerja keuangan dapat mengetahui posisi keuangan dan keberhasilan dalam pengelolaan keuangan yang mampu dapat digunakan dalam pengambilan keputusan yang rasional dalam suatu perusahaan. Populasi dalam penelitian ini adalah 193 (seratus Sembilan puluh tiga) sektor manufaktur yang yang terdaftar di BEI dan 579 (lima ratus tujuh puluh sembilan sampel. Metode pengambilan sampel dilakukan dengan teknik purposive sampling berdasarkan kriteria tertentu. Analisis data menggunakan analisis regresia linier berganda yang diperoleh dalam penelitian ini dengan bantuan teknologi komputer yaitu program aplikasi SPSS For Windows 26. Hasil penelitian ini menunjukan bahwa sistem informasi akuntansi keuangan, berpengaruh terhadap siklus hidup kinerja keuangan perusahaan era Pandemi.
 
Publisher Labkat Press KA FTIK UNIKOM
 
Date 2021-12-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://ojs.unikom.ac.id/index.php/aisthebest/article/view/4935
10.34010/aisthebest.v6i2.4935
 
Source @is The Best : Accounting Information Systems and Information Technology Business Enterprise; Vol 6 No 2 (2021): @is The Best : Accounting Information Systems and Information Technology Business Enterprise; 166-180
@is The Best : Accounting Information Systems and Information Technology Business Enterprise; Vol 6 No 2 (2021): @is The Best : Accounting Information Systems and Information Technology Business Enterprise; 166-180
2656-808X
2252-9853
10.34010/aisthebest.v6i2
 
Language ind
 
Relation https://ojs.unikom.ac.id/index.php/aisthebest/article/view/4935/2809
 
Rights Copyright (c) 2021 Otniel Safkaur
http://creativecommons.org/licenses/by-sa/4.0
 

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