Pengaruh Sistem Informasi Akuntansi Keuangan Terhadap Siklus Hidup Kinerja Keuangan Perusahaan Manufaktur Di Era Pandemi

Otniel Safkaur

doi:10.34010/aisthebest.v6i2.4935

[1] C. Miao, D. Fang, L. Sun, Q. Luo, and Q. Yu, “Driving effect of technology innovation on energy utilization efficiency in strategic emerging industries,” J. Clean. Prod., vol. 170, pp. 1177–1184, 2018, doi: https://doi.org/10.1016/j.jclepro.2017.09.225.
[2] S. Munawir, Analisa Laporan Keuangan. Yogyakarta: Liberty, 2018.
[3] S. Wiem, B. Msolli, and A. Ajina, “Research and Development Investment and Financing Constraints: the case of Japan,” Res. Int. Bus. Financ., 2017, doi: 10.1016/j.ribaf.2017.07.070.
[4] M. Saunila and J. Ukko, “Intangible aspects of innovation capability in SMEs: Impacts of size and industry,” J. Eng. Technol. Manag., vol. 33, pp. 32–46, 2014, doi: https://doi.org/10.1016/j.jengtecman.2014.02.002.
[5] M. Shahbaz, “Does trade openness affect long run growth? Cointegration, causality and forecast error variance decomposition tests for Pakistan,” Econ. Model., vol. 29, no. 6, pp. 2325–2339, 2012, doi: https://doi.org/10.1016/j.econmod.2012.07.015.
[6] E. Stam and K. Wennberg, “The roles of R&D in new firm growth,” Small Bus. Econ., vol. 33, pp. 77–89, 2009, doi: 10.1007/s11187-009-9183-9.
[7] X. L. Xu, H. Chen, Y. Feng, and J. Tang, “The production efficiency of renewable energy generation and its influencing factors: Evidence from 20 countries,” J. Renew. Sustain. Energy, vol. 10, p. 25901, 2018, doi: 10.1063/1.5006844.
[8] J. Xu and J. Li, “The impact of intellectual capital on SMEs’ performance in China,” J. Intellect. Cap., vol. 20, no. 4, pp. 488–509, Jan. 2019, doi: 10.1108/JIC-04-2018-0074.
[9] X. L. Xu, C. Sun, and H. Chen, “How diversified fuel‐fired power enterprises keep their competitive advantages to reach sustainable development,” Environ. Prog. Sustain. Energy, vol. 38, 2019, doi: 10.1002/ep.12938.
[10] Supriyati, R. S. Bahri, and E. Komarudin, “Computerized of International Financial Report Standard for Good Governance in Small Medium Enterpreses,” in IOP Conference Series: Materials Science and Engineering, 2019, vol. 662, no. 5, doi: 10.1088/1757-899X/662/5/052009.
[11] M. Yunis, A. Tarhini, and A. Kassar, “The role of ICT and innovation in enhancing organizational performance: The catalysing effect of corporate entrepreneurship,” J. Bus. Res., vol. 88, pp. 344–356, 2018, doi: https://doi.org/10.1016/j.jbusres.2017.12.030.
[12] Q. Zhang, L. Chen, and T. Feng, “Mediation or Moderation? The Role of R&D Investment in the Relationship between Corporate Governance and Firm Performance: Empirical Evidence from the Chinese IT Industry,” Corp. Gov. An Int. Rev., vol. 22, no. 6, pp. 501–517, 2014, doi: https://doi.org/10.1111/corg.12073.
[13] CNN Indonesia, “Kinerja Perusahaan Global Diramal Lesu Gara-gara Corona,” CNN Indonesia, 2020. [Online]. Available: https://www.cnnindonesia.com/ekonomi/20200317163447-92-484267/kinerja-perusahaan-global-diramal-lesu-gara-gara-corona. [Accessed: 12-Sep-2021].
[14] B. L. Dos Santos, K. Peffers, and D. C. Mauer, “The Impact of Information Technology Investment Announcements on the Market Value of the Firm,” Inf. Syst. Res., vol. 4, no. 1, pp. 1–23, 1993, doi: 10.1287/isre.4.1.1.
[15] D. Cumming, O. Rui, and Y. Wu, “Political instability, access to private debt, and innovation investment in China,” Emerg. Mark. Rev., vol. 29, pp. 68–81, 2016, doi: https://doi.org/10.1016/j.ememar.2016.08.013.
[16] Djarwanto, Pokok-pokok Analisa Laporan Keuangan. Yogyakarta: BPFE, 2004.
[17] S. Ding, Z. Wu, Y. Li, and C. Jia, “Executive Compensation, Supervisory Board, and China’s Governance Reform: A Legal Approach Perspective’,” Rev. Quant. Financ. Account., vol. 35, pp. 445–471, 2010, doi: 10.1007/s11156-010-0168-1.
[18] F. Jahidin, Analisa Laporan Keuangan, 1st ed. Jakarta: Ghalia Indonesia, 2004.
[19] J. Guan and K. Chen, “Measuring the innovation production process: A cross-region empirical study of China’s high-tech innovations,” Technovation, vol. 30, no. 5, pp. 348–358, 2010, doi: https://doi.org/10.1016/j.technovation.2010.02.001.
[20] B. H. Hall and J. Mairesse, “Exploring the relationship between R&D and productivity in French manufacturing firms,” J. Econom., vol. 65, no. 1, pp. 263–293, 1995, doi: https://doi.org/10.1016/0304-4076(94)01604-X.
[21] B. H. Hall and R. Oriani, “Does the market value R&D investment by European firms? Evidence from a panel of manufacturing firms in France, Germany, and Italy,” Int. J. Ind. Organ., vol. 24, no. 5, pp. 971–993, 2006, doi: https://doi.org/10.1016/j.ijindorg.2005.12.001.
[22] E. L. Hodson et al., “U.S. energy sector impacts of technology innovation, fuel price, and electric sector CO2 policy: Results from the EMF 32 model intercomparison study,” Energy Econ., vol. 73, pp. 352–370, 2018, doi: https://doi.org/10.1016/j.eneco.2018.03.027.
[23] O. Safkaur and L. Hertati, “Perubahan Struktur Modal Menyebabkan Perubahan Kinerja Keuangan,” J. Ilmu Keuang. dan Perbank., vol. 9, no. 2, pp. 93–106, 2020, doi: 10.34010/jika.v9i2.2713.
[24] A. Susanto, Sistem Informasi Akuntansi Pemahaman Konsep Secara Terpadu. 2017.
[25] J. S. Miller, R. M. Wiseman, and L. R. Gomez-Mejia, “The Fit between CEO Compensation Design and Firm Risk,” Acad. Manag. J., vol. 45, no. 4, pp. 745–756, 2002.
[26] K. W. Artz, P. M. Norman, D. E. Hatfield, and L. B. Cardinal, “A Longitudinal Study of the Impact of R&D, Patents, and Product Innovation on Firm Performance,” J. Prod. Innov. Manag., vol. 27, no. 5, pp. 725–740, 2010, doi: https://doi.org/10.1111/j.1540-5885.2010.00747.x.
[27] W. R. Baber, P. M. Fairfield, and J. A. Haggard, “The Effect of concern about Reported Income on Discretionary Spending Decisions: The Case of Research and Development,” Account. Rev., vol. 66, no. 4, pp. 818–829, 1991.
[28] X. Cao, M. Lemmon, X. Pan, M. Qian, and G. Tian, “Political Promotion, CEO Incentives, and the Relationship Between Pay and Performance,” Manage. Sci., vol. 65, no. 7, pp. 2947–2965, 2019, doi: 10.1287/mnsc.2017.2966.
[29] J. L. Doyle, J. D. Hardie, and J. Colley, John L., Corporate strategy. New York: McGraw-Hill, 2002.
[30] J. Plank and C. Doblinger, “The firm-level innovation impact of public R&D funding: Evidence from the German renewable energy sector,” Energy Policy, vol. 113, pp. 430–438, 2018, doi: https://doi.org/10.1016/j.enpol.2017.11.031.
[31] J. Li, J. Li, and X. Zhu, “Risk dependence between energy corporations: A text-based measurement approach,” Int. Rev. Econ. Financ., vol. 68, pp. 33–46, 2020, doi: https://doi.org/10.1016/j.iref.2020.02.009.
[32] D. Miller and X. Xu, “MBA CEOs, Short-Term Management and Performance,” J. Bus. Ethics, vol. 154, no. 2, pp. 285–300, 2019, doi: 10.1007/s10551-017-3450-5.
[33] A. K. H. Lui, E. W. T. Ngai, and C. K. Y. Lo, “Disruptive information technology innovations and the cost of equity capital: The moderating effect of CEO incentives and institutional pressures,” Inf. Manag., vol. 53, no. 3, pp. 345–354, 2016, doi: https://doi.org/10.1016/j.im.2015.09.009.
[34] J. Li, G. Li, M. Liu, X. Zhu, and L. Wei, “A novel text-based framework for forecasting agricultural futures using massive online news headlines,” Int. J. Forecast., 2020, doi: https://doi.org/10.1016/j.ijforecast.2020.02.002.
[35] L. Kleis, P. Chwelos, R. V Ramirez, and I. Cockburn, “Information Technology and Intangible Output: The Impact of IT Investment on Innovation Productivity,” Inf. Syst. Res., vol. 23, no. 1, pp. 42–59, 2012.
[36] G. Imam, Aplikasi analisis multivariate dengan program IBM SPSS 19, vol. 68. Semarang: Badan Penerbit Universitas Diponegoro, 2011.
[37] A. Susanto, Sistem Informasi Manajemen: Pendekatan Terstruktur Resiko Pengembangan. Bandung: Lingga Jaya, 2013.
[38] Jumingan, Analisis Laporan Keuangan. Bandung: Bumi Aksara, 2014.
[39] A. Sawir, Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Jakarta: Gramedia Pustaka Utama, 2005.
[40] S. S. Harahap, Analisis Kritis atas Laporan Keuangan. Depok: RajaGrafindo Persada, 2018.
[41] Kuswadi, Analisa Laporan Keuangan. Jakarta: Rineka Cipta, 2006.
[42] A. Susanto, “Influence The Quality Of Accounting Information On The Implementation Good Study Program Governance,” Influ. Qual. Account. Inf. Implement. Good Study Progr. Gov., vol. 4, no. 12, pp. 326–335, 2015.
[43] T. M. Alessandri and J. M. Pattit, “Drivers of R&D investment: The interaction of behavioral theory and managerial incentives,” J. Bus. Res., vol. 67, no. 2, pp. 151–158, 2014, doi: https://doi.org/10.1016/j.jbusres.2012.11.001.
[44] F. Crowley and J. Bourke, “The Influence of The Manager on Firm Innovation in Emerging Economies,” Int. J. Innov. Manag., vol. 22, no. 03, p. 1850028, 2018, doi: 10.1142/S1363919618500287.
[45] L. Hertati and O. Safkaur, “Dampak Revolusi Industri 4.0 Era Covid-19 pada Sistem Informasi Akuntansi Terhadap Struktur Modal Perusahaan,” J. Ris. Akunt. dan Keuang., vol. 8, no. 3, pp. 503–518, 2020, doi: 10.17509/jrak.v8i3.23557.
[46] H. S. Raharjaputra, Buku Panduan Praktis Manajemen Keuangan dan Akuntansi untuk Eksekutif Perusahaan. Jakarta: Salemba Empat, 2012.
[47] L. Hertati, A. Syafarudin, and O. Safkaur, “Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona,” I-Finance a Res. J. Islam. Financ., vol. 6, no. 2, pp. 106–124, 2020, doi: 10.19109/ifinance.v6i2.6355.
[48] K. Ahmad, Dasar-dasar Manajemen Modal Kerja. Jakarta: Rineka Cipta, 2002.
[49] J. Li, Y. Feng, G. Li, and X. Sun, “Tourism companies’ risk exposures on text disclosure,” Ann. Tour. Res., vol. 84, p. 102986, 2020, doi: https://doi.org/10.1016/j.annals.2020.102986.
[50] F.-Y. Lo and P.-H. Fu, “The interaction of chief executive officer and top management team on organization performance,” J. Bus. Res., vol. 69, no. 6, pp. 2182–2186, 2016, doi: https://doi.org/10.1016/j.jbusres.2015.12.027.
[51] Harnanto, Analisis Laporan Keuangan. Yogyakarta: BPFE, 2003.
[52] C. Lin, P. Lin, F. M. Song, and C. Li, “Managerial incentives, CEO characteristics and corporate innovation in China’s private sector,” J. Comp. Econ., vol. 39, no. 2, pp. 176–190, 2011, doi: https://doi.org/10.1016/j.jce.2009.12.001.
[53] N. Lukviarman, Dasar-Dasar Manajemen Keuangan. Padang: Andalas University Press, 2006.
[54] J. Xu and F. Liu, “The Impact of Intellectual Capital on Firm Performance: A Modified and Extended VAIC Model,” J. Compet., vol. 12, no. 1, pp. 161–176, 2020, doi: 10.7441/joc.2010.01.10.
[55] B. Riyanto, Dasar-Dasar Pembelajaan Perusahaan. Yogyakarta: BPFE, 2008.
[56] X. L. Xu, C. Sun, Y. Li, and N. Zhou, “The Effects of Environmental Management and Debt Financing on Sustainable Financial Growth in the Tourism Industry,” SAGE Open, vol. 10, no. 3, pp. 1–12, 2020, doi: 10.1177/2158244020948530.
[57] J. Xu, Y. Shang, W. Yu, and F. Liu, “Intellectual Capital, Technological Innovation and Firm Performance: Evidence from China’s Manufacturing Sector,” Sustainability, vol. 11, no. 19, 2019, doi: 10.3390/su11195328.
[58] S. A. Zahra, D. O. Neubaum, and M. Huse, “Entrepreneurship in medium-size companies: exploring the effects of ownership and governance systems,” J. Manage., vol. 26, no. 5, pp. 947–976, 2000, doi: https://doi.org/10.1016/S0149-2063(00)00064-7.
[59] Z. Desheng and Z. Xiaopei, “Equity restriction, managerial ownership and enterprise innovation efficiency,” Nankai Bus. Rev., p. 3, 2016.
[60] H. L. Zou, S. X. Zeng, H. Lin, and X. M. Xie, “Top executives’ compensation, industrial competition, and corporate environmental performance,” Manag. Decis., vol. 53, no. 9, pp. 2036–2059, Jan. 2015, doi: 10.1108/MD-08-2014-0515.

PDF (Bahasa Indonesia)

Abstract viewed - 352 times
PDF (Bahasa Indonesia) downloaded - 1548 times

License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright

Affiliations

Otniel Safkaur
Universitas Cenderawasih

How to Cite

[1]

O. Safkaur, “The Effect of Financial Accounting Information Systems on the Life Cycle of the Financial Performance of Manufacturing Companies in the Pandemic Era”, aisthebest, vol. 6, no. 2, pp. 166-180, Dec. 2021.

Content Top

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

Otniel Safkaur

Vol 6 No 2 (2021): @is The Best : Accounting Information Systems and Information Technology Business Enterprise

DOI 10.34010/aisthebest.v6i2.4935

Abstract

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.