Abstract :
With all its conveniences and benefits, the use of information technology is expected to help companies carry out their duties and improve their performance; the use of information technology to communicate has a positive influence on coordination. In this study, a re-examination of several companies in Bandung was carried out to correct the weaknesses of previous studies. This research uses quantitative research by using statistical or computational mathematics. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in the 2016– 2020 period. The researcher determines the model in this study using the purposive sampling technique, selecting the specific criteria. Where the manufacturing population is 178 companies. The analytical tool used in this research is Path Analysis. The results of the descriptive study show that in general information technology, the role of IT in CSR and GCG on the company’s financial performance is considered good. Furthermore, based on the results of hypothesis testing, it is known that information technology has a significant effect on the company’s financial performance and simultaneously has a substantial impact on its economic performance.
Keywords :
Corporate Financial Performance, Information Systems, Information TechnologyReferences :
- Abdul Kadir dan Terra ch. Triwahyuni, 2003:2, Pengenalan Teknologi Informasi Andi : Yogyakarta Rakhaman, 2009. Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Berdikari United Livestock. SK Menkeu RI No. 198/KMK.016/1998
- Charles T. Horngren, 2007.Cost Accounting:A Managerial Emphasis : Prentice Hall
- Faisal, A., Samben, R., & Pattisahusiwa, S. (2018). Analisis kinerja keuangan. Kinerja, 14(1), 6. https://doi.org/10.29264/jkin.v14i1.2444
- Ghozali, I., & Chariri, A. (2018). Teori Akuntansi International Financial Reporting System (IFRS). 2012, 9–36.
- Hanafi, M. Mahmud dan Halim Abdul. 2010. Analisis Laporan Keuangan, Edisi Revisi, Cetakan Pertama. AMP YKPN. Yogyakarta.
- Harahap, Sofyan Syafri. 2010. Teori Akuntansi Laporan Keuangan, Edisi Pertama. Cetakan Ketiga, PT Bumi Aksara, Jakarta.
- Horngren, Charles T., Horisson Jr., Linda S. Bamber, 2010. Akuntansi (Terj. Barlian Muhamad), Indeks, Jakarta.
- Ikatan Akuntan Indonesia, 2012, Standar Akuntansi Keuangan, Jakarta: IAI.
- Jusup, Al. Haryono, 2011, Dasar – Dasar Akuntansi, Jilid 2 cetakan pertama, Desember 2011, Sekolah Tinggi Ekonomi Yayasan Keluarga Pahlawan Negara, Yogyakarta
- Jumingan, 2011, Analisis Laporan Keuangan, Cetakan Pertama, Bumi Aksara, Jakarta.
- Pandia, M. (2015). PEMANFAATAN TEKNOLOGI INFORMASI DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN. METHODIKA, 27-30.
- Suganda, U. (2021). Pengaruh Teknologi Informasi Dan Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Keuangan Perusahaan. Jimea, 5(1), 1596–1615.
- Sari, A. P., Mardani, R. M., & Salim, M. A. (2018). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Dan GCG Sebagai Variabel Pemoderasi. Riset Manajemen, 78-85.
- Sari, P. M., Riasning, N. P., & Rini, G. A. (2019). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017. Riset Akuntansi, 48-55.
- THE IDX 2015-2017. Accounting Research, 48-55