Browsing by Author "Wijaya, Aida"

Now showing 1 - 7 of 7
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    THE DIFFERENCE OF FUNDAMENTAL FINANCIAL RATIOS BETWEEN LQ45 AND TOP 20 LOSER STOCK CATEGORIES (Research Study at BEI in 2014 –2015)
    (2nd Sriwijaya, Economics, Accounting, and Business ConferenceUniversitas Sriwijaya, 2016-11-23) Wijaya, Aida; Nugraha, Arie Apriadi; Sugianto, Paulus
    The goal of this study was to find out whether there are significant differences between the companies which was included in the LQ45 and the Top 20 Loser Stock Categories in their fundamental financial ratios, which are the Earnings per Share (EPS), Book Value per Share (BV), Price Earnings Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER), Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The hypothesis drawn was that there was a significant differences between the two, since the companies included in the first category was selected through some criteria which then decided that they are qualified companies among others, and the second category consisted of companies which shares were traded in the lowest prices, which indicated that the companies were having some kind of troubles. The research showed that only EPS, ROE, and ROA which significantly different between the two categories.
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    DOES FUNDAMENTAL ANALYSIS STILL INFLUENCE SHARE MARKET PRICE?
    (Solid State Technology Volume: 63 Issue: 4, 2020) Wijaya, Aida; Nabilla; Ramadhani, Zaki Dzulfikar; Faza Aulia, Vania; Syanindhita, Raissa
    Often research in accounting were conducted in Stock Exchange, due to the assumption that financial report should be used for decision making and stock exchange is the place where decision making occurred every seconds. Financial report provides information for fundamental analysis, such as profitability ratio. This ratio often used for the decision for share trading and in theory should be reflected in the share market price. Due to the many factors, which could affect the share pricing, the question raised was: does profitability ratio still significantly influence the share market price? This research aimed to find out whether profitability ratio influence the share market price, using the regression method and paired sample test to measure the influence of profitability ratio on the share market price before and after the release of financial report. The sample of this research was financial reports and share market price of automotive component manufacture companies listed in Indonesian Stock Exchange (IDX) during the period of 2016 – 2019. The regression models showed that the profitability ratios did not have any significant influence on the share market price and no significant differences in share market price between before and after the issuance of financial report. This concludes that profitability information was not the major factor in determining share market price.
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    IMPLEMENTATION OF GOOD UNIVERSITY RESPONSIBILITY
    (Widyatama International Seminar, 2014-02-14) Wijaya, Aida; Lasmanah
    Contracting with social matters, females tend to be more affective compare to males. In a university, when student body consists of more females than males, there should be advantages in making the implementation of Good University Responsibility (GUR) successful. We surveyed the students, then comparing between female and male regarding their intention in implementing Good University Responsibility. The finding of this research was that there was no significant difference between male and female students, of both their intention and action, in implementing GUR.
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    IS IT UNDERSTANDING OR BEHAVIOUR THAT INFLUENCE PEOPLE TO USE CRYPTOCURRENCY?
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Novianto, Robertus Ary; Wijaya, Aida; Gandhi, Andrian
    This study aimed to determine the influence of understanding of cryptocurrency and behavior toward risk on the intention to engage in cryptocurrency transaction. This study attempted to investigate the basic reason why people would use the cryptocurrency. This research used open ended and closed ended questionnaire to gather data and then regress the correlation between variables. The findings showed that both understanding of cryptocurrency and behaviour toward risk had significantly influence the intention to use it. This could help Indonesia government in considering whether it is necessary to regulate cryptourrency, in order to make people feel more secure in using cryptocurrency. Then probably cryptocurrency would sustain in the future and could support the nation in boosting economy.
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    LEARN FROM OTHERS: REVIEW ON COMPANIES WITH SUSTAINABLE GOING CONCERN ISSUE AUDIT OPINION (Study on Manufacturing Company Listed on Indonesia Stock Exchange at the Period of 2009 – 2011 and 2012 - 2017)
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Wijaya, Aida; Lasmanah; Fitriani, Rika
    The purpose of the study was to measure the influence of auditor’s reputation, company’s financial condition, previous audit opinion, and company growth on the possibility of getting audit opinion with going concern issue and then review the company with the most influencing factor. Method used was descriptive method and the correlation research approach. The sample selected was 17 manufacturing company for the 3 year periods of observation (2009 – 2011). The result showed that only previous audit opinion had a significant influence toward the possibility of getting audit opinion with going concern issue. We then reviewed the companies’ financial statements, which had going-concern issue audit opinion for the 5 periods after (2012 – 2017).
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    PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS HASIL PEMERIKSAAN INSPEKTORAT
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Barkah, Rikky; Wijaya, Aida
    Unit audit internal harus bebas dari pengaruh bagian-bagian yang ada di perusahaan dan kompetensi auditor internal yang memadai agar dapat menjalankan fungsinya secara efektif. Fungsi audit internal secara kolektif harus memiliki atau memperoleh pengetahuan, keterampilan, dan kompetensi lainnya yang dibutuhkan untuk melaksanakan tugas dan tanggung jawabnya. Tujuan penelitian untuk mengetahui pengaruh independensi dan kompetensi auditor internal terhadap kualitas hasil pemeriksaan inspektorat pada Dinas Pengelolaan Keuangan dan Aset Daerah (DPKAD) Kota Bandung. Teknik pengumpulan data melalui studi lapangan dan kepustakaan yang diolah dengan uji korelasi. Hasil penelitian menunjukkan independensi auditor internal dan kompetensi auditor internal pada DPKAD Kota Bandung telah dilaksanakan dengan memadai dan memenuhi unsur-unsur teori audit internal, demikian pula dengan.kualitas audit internal telah cukup memadai dan memenuhi unsur-unsur teori audit internal. Pengaruh independensi dan kompetensi auditor internal terhadap Kualitas hasil pemeriksaan inspektorat pada DPKAD Kota Bandung berdasarkan hasil uji korelasi memiliki hubungan yang sangat kuat dan berpengaruh signifikan.
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    UNDERSTANDING KNOWLEDGE TRANSFER EFFECTIVENESS IN ENTERPRISE RESOURCE PLANNING SYSTEM IMPLEMENTATION WITHIN INDONESIAN SMALL AND MEDIUM ENTERPRISES
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Cahyadi, Indra; Anggapradja, Indra Taruna; Wijaya, Aida
    Small and Medium Enterprises have attempted to implement Enterprise Resource Planning System to enhance their business sustainability and become more competitive in the global market, albeit with some problems. Drawing from the relevant literature of information system success models, knowledge management and user behaviour, this study has developed a research model to examine various factors of knowledge transfer process in ERP implementation within Indonesian SMEs. The research model includes specific constructs and paths deemed appropriate for the current research context. Quantitative surveys and Partial Least Square analysis were used to validate the model. The study found that consulting companies and management supports have significant roles to the factors that lead to good knowledge content quality and effective transfer of knowledge.