Pengaruh Sistem Informasi dan Rasio Keuangan Terhadap Perubahan Laba  

Oleh:

Hermanto, Suwardi B.

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. 36 no. 11 (Nov. 2007), page 31-40.
Topik: Strategic Grid SI; Financial Ratios; Regression Analysis
Fulltext: MM15.29 36-11 1107 31-40.pdf (2.16MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM15.29 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Information System (IS) ia a series of information process activity with company's financial statement output that includes balance sheet, income statement and cas flow to draw economic decision. The benefit of financial statement information is to help its user to make business decision in the prediction of company's success to improve its financial resource. Great investment in the development of information system (IS) supported by information technology (IT) can be resource wasting, and the aim of this study is to test the effect of information system (IS) output ia a form of financial ratio toward company's profit change. The study variable comprists information system (IS) that serves as the independent variable, while the change of company's profit serves as the dependent variable, by means of regression analysis technique. Result research to 176 IS-manager and Non IS-manager from 65 public companies that publish the financial statement in 1994-2003 ats JSX shows that role of information system (IS) has a positive effect toward an advanced year-profit change, and financial ration variation, cash to total debt, total debt to equity, equity to earning before interest and tax, net income to equity and sales to fixed asset, can significantly explain the variation of advanced year-profit change.

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