Penelitian ini bertujuan untuk menguji pengaruh kualitas sistem, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna sistem informasi akuntansi, dan melihat perbedaan kepuasan pengguna sistema informasi dari masing-masing bank. Variabel bebas pada penelitian ini adalah kualitas sistem, kualitas informasi dan perceived usefulness, sedangkan untuk variabel terikat adalah kepuasan pengguna. Desain penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif kausal dan teknik análisis regresi linear berganda dengan alat bantú statistik SPSS. Hasil penelitian menunjukkan bahwa kualitas sistem memiliki pengaruh yang signifikan terhadap kepuasan pengguna sistem informasi akuntansi, sedangkan kualitas informasi dan perceived usefulness tidak memiliki pengaruh yang signifikan terhadap kepuasan pengguna sistema informasi akuntansi, sedangkan masing-masing bank tidak menujukkan perbedaan yang signifikan terkait kepuasan pengguna sistema informasi akuntansi. Kata kunci: Kepuasan pengguna, kualitas informasi, kualitas sistem, perceived usefulness

The Purpose of this study is to examine whether there is an effect between the variables of the board of directors, independent commissioners, and audit committees on return on equity in the food and beverage sector listed on the Stock Exchange in 2013-2017. Through purposive sampling techniques, there are 12 numbers of food and beverage industry companies that are consistently listed on the Indonesia Stock Exchange in 2013-2017. The method used in this study is an associative method using multiple regression. Statistical test results found that the variable number of board of directors, the proportion of independent commissioners, and the audit committee simultaneously influence the return on equity. If seen each variable has a different magnitude of influence of financial performance. The number of directors has a significant negative effect on return on equity, the proportion of independent directors has a significant positive effect on return on equity, but the audit committee variables does not have a significant effect on return on equity Tujuan penelitian ini adalah untuk menguji apakah terdapat pengaruh antara variabel dewan direksi, komisaris independen, dan komite audit terhadap return on equity pada sektor makanan dan minuman yang tercatat di BEI tahun 2013 – 2017. Melalui teknik purposive sampling, terdapat 12 jumlah perusahaan industri makanan dan minuman yang konsisten terdaftar di Bursa Efek Indonesia tahun 2013 – 2017. Metode yang digunakan dalam penelitian ini adalah metode asosiatif dengan menggunakan regresi berganda. Hasil uji statistik mendapati bahwa variabel jumlah dewan direksi, proporsi komisaris independen, dan komite audit secara simultan berpengaruh terhadap return on equity. Jika dilihat masing-masing masing-masing variabel memiliki besaran pengaruh yang berbeda terhadap kinerja keuangan. Jumlah dewan direksi memiliki pengaruh negatif signifikan terhadap return on equity, proporsi komisaris independen memiliki pengaruh positif signifikan terhadap return on equtiy, tetapi variabel komite audit tidak memiliki pengaruh yang signifikan terhadap return on equity.

This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. The research method used is comparative method using paired t-test. The sample in this study consists of 600 observational data from a total of 100 companies. The results show that although there is a difference between the conservatism level before and after the convergence period, the difference is found not significant (0.676> 0.05). This study answers so many assumptions of various business actors on the suspicion that when Indonesia decided to change the direction of GAAP into IFRS the level of conservatism will be much different. The IFRS principle had no longer been emphasizedon conservative accounting. However, its emphasizes on the principle of prudence which means the corporate management function responsible for preparing the financial statements is still carried out with caution. With the implementation of IFRS, the principle of conservatism does not mean disappear completely. It still reduce the conflicts of bondholders and shareholders related to dividends.

The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22 governmental organizations. The result from linear regression testing showed that only management support and formalization of AIS development had significant positive impacts on AIS performance. On the other hand, user involvement in system development, individual technical skills, size of organization, and user training and education were found to have no significant impacts on AIS performance.

This study aimed to find out the competence needed by fresh graduates based on the perceptions of acounting practitioners. This study used a combination of qualitative and quantitative methods and used the statistical technique of exploratory factor analysis. A qualitative method was used in identifying variables to be studied, while quantitative method was used in grouping or categorizing of those variables into certain factors. This study used 40 variables developed based on the interview results and questionnaires filled by 100 respondents consisting of accounting practitioners namely those who worked in accounting and finance deparment starting from staff level up to financial directors spread across various companies in Indonesia. The results of the study found eight main competencies that should be possessed by accounting students based on the perceptions of the employers. Those competencies were (1) work ethics, (2) interpersonal skills, (3) good leadership, (4) responsibility, (5) analytical ability, (6) skills, (7) ability to adapt, and (8) work experience.