The main purpose of this study is to assess and analyze the business continuity (going concern) of companies before and during the Covid-19 pandemic. The sample of this research is 45 property sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2019-2020 and meet predetermined criteria. This study uses the Altman Z-Score bankruptcy prediction model to assess the business continuity of the sample companies. This research proves that there is indeed an influence from the global Covid-19 pandemic. Companies that are experiencing financial problems and have a strong potential for bankruptcy increased from 2% at the end of 2019 to 51% at the end of June 2020.
{"title":"Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan Perusahaan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan","authors":"Shinta Budi Astuti","doi":"10.26905/afr.v3i2.5058","DOIUrl":"https://doi.org/10.26905/afr.v3i2.5058","url":null,"abstract":"The main purpose of this study is to assess and analyze the business continuity (going concern) of companies before and during the Covid-19 pandemic. The sample of this research is 45 property sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2019-2020 and meet predetermined criteria. This study uses the Altman Z-Score bankruptcy prediction model to assess the business continuity of the sample companies. This research proves that there is indeed an influence from the global Covid-19 pandemic. Companies that are experiencing financial problems and have a strong potential for bankruptcy increased from 2% at the end of 2019 to 51% at the end of June 2020.","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78614492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of corporate social responsibility disclosure on firm value with profitability as a moderating variable. The sample used in the study was 90 observations from the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data in the study came from the secondary data obtained through technical documentation. The data of this study was to qualify the classical assumption and moderated regression analysis (MRA) test requirements. the results of the analysis show that the corporate social responsibility disclosure does not affect the company value and profitability can moderate the relationship between corporate social responsibility disclosure and company value. DOI: https://doi.org/10.26905/afr.v2i2.3261
{"title":"Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating","authors":"I. Nuryana, Elisabet Bhebhe","doi":"10.26905/afr.v2i2.3261","DOIUrl":"https://doi.org/10.26905/afr.v2i2.3261","url":null,"abstract":"The purpose of this study was to determine the effect of corporate social responsibility disclosure on firm value with profitability as a moderating variable. The sample used in the study was 90 observations from the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data in the study came from the secondary data obtained through technical documentation. The data of this study was to qualify the classical assumption and moderated regression analysis (MRA) test requirements. the results of the analysis show that the corporate social responsibility disclosure does not affect the company value and profitability can moderate the relationship between corporate social responsibility disclosure and company value. DOI: https://doi.org/10.26905/afr.v2i2.3261","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83912513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion. The population of this study is the individual taxpayer registered in the Tax Service Office (KPP) Salatiga. The sampling technique used in this study is incidental sampling at the Tax Service Office (KPP) Salatiga and data obtained by distributing questionnaires as much as 70 questionnaires. Based on the results and conclusions of this study show as follows: (1) tax justice has an influence on the perceptions of individual taxpayers regarding tax evasion, (2) tax discrimination has no influence on the perception of individual taxpayers regarding tax evasion. DOI: https://doi.org/10.26905/afr.v2i1.3008
{"title":"Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi","authors":"Enggar Pratiwi, Ronny Prabowo","doi":"10.26905/AFR.V2I1.3008","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3008","url":null,"abstract":"This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion. The population of this study is the individual taxpayer registered in the Tax Service Office (KPP) Salatiga. The sampling technique used in this study is incidental sampling at the Tax Service Office (KPP) Salatiga and data obtained by distributing questionnaires as much as 70 questionnaires. Based on the results and conclusions of this study show as follows: (1) tax justice has an influence on the perceptions of individual taxpayers regarding tax evasion, (2) tax discrimination has no influence on the perception of individual taxpayers regarding tax evasion. DOI: https://doi.org/10.26905/afr.v2i1.3008","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90944441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Yunita Kurniawati, Ika Risda Yunisaningrum, A. Kristanto
This study aims to determine the effect of tax aggressiveness on firm-specific risk. The population used in this study were manufacturing companies and non-financial services companies listed on the Indonesian Stock Exchange in 2017. The method of sampling this study using purposive sampling with the criteria of non-financial manufacturing and service companies that have positive profits during 2017. Samples are used in this study were 315 companies. The analysis technique of this study uses the ordinary least squares (OLS). The results of this study indicate that tax aggressiveness proxied by the effective tax rate (ETR) does not influence firm-specific risk. The implications of the results of this study are useful for investors in making decisions for their investments not only focusing on ETR as the basis for consideration. Besides, management needs to man-age appropriate taxation policies to be applied to the company so that the company will continue to operate and survive into the future. DOI: https://doi.org/10.26905/afr.v2i1.3073
{"title":"Risiko Spesifik Perusahaan: Pentingkah Agresivitas Pajak Bagi Investor?","authors":"Yunita Kurniawati, Ika Risda Yunisaningrum, A. Kristanto","doi":"10.26905/AFR.V2I1.3073","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3073","url":null,"abstract":"This study aims to determine the effect of tax aggressiveness on firm-specific risk. The population used in this study were manufacturing companies and non-financial services companies listed on the Indonesian Stock Exchange in 2017. The method of sampling this study using purposive sampling with the criteria of non-financial manufacturing and service companies that have positive profits during 2017. Samples are used in this study were 315 companies. The analysis technique of this study uses the ordinary least squares (OLS). The results of this study indicate that tax aggressiveness proxied by the effective tax rate (ETR) does not influence firm-specific risk. The implications of the results of this study are useful for investors in making decisions for their investments not only focusing on ETR as the basis for consideration. Besides, management needs to man-age appropriate taxation policies to be applied to the company so that the company will continue to operate and survive into the future. DOI: https://doi.org/10.26905/afr.v2i1.3073","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90538020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the effect of financial statement verification on small and medium enterprises’ (SMEs) access to finance. Total of all the initial samples was 144 SMEs. After eliminating the criteria, the final sample remaining to be used in this study was 1024 SMEs. This study is a quantitative, using data from The World Bank Indonesia Enterprise Survey 2009 with the ordinal regression test. The results show that financial statement verification positively affects SMEs’ access to finance. Thus, this study suggests the importance of financial statement verification for SMEs, especially to enhance their financing access as one of SME’s main problems. DOI: https://doi.org/10.26905/afr.v2i1.3009
{"title":"Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah","authors":"Intan Restu Nurpramitha, Ronny Prabowo","doi":"10.26905/AFR.V2I1.3009","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3009","url":null,"abstract":"This study aims to analyze the effect of financial statement verification on small and medium enterprises’ (SMEs) access to finance. Total of all the initial samples was 144 SMEs. After eliminating the criteria, the final sample remaining to be used in this study was 1024 SMEs. This study is a quantitative, using data from The World Bank Indonesia Enterprise Survey 2009 with the ordinal regression test. The results show that financial statement verification positively affects SMEs’ access to finance. Thus, this study suggests the importance of financial statement verification for SMEs, especially to enhance their financing access as one of SME’s main problems. DOI: https://doi.org/10.26905/afr.v2i1.3009","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85216591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the sensitivity of the dollar exchange rate of the dollar (USD), inflation rate, SBI and the money supply against the Composite Stock Price Index. The study sample used Monthly data in the period January 1, 2008 to January 1, 2018, which data was obtained from the monthly report of Bank Indonesia. The research method used is a quantitative approach, namely Error Correction Model (ECM) with E-Views software. The results showed that the dollar (USD) exchange rate was sensitive to the Composite Stock Price Index, SBI was not sensitive to the Composite Stock Price Index, the money supply was sensitive to the Composite Stock Price Index and the inflation rate was sensitive to the Composite Stock Price Index DOI: https://doi.org/10.26905/afr.v2i1.3018 This study aims to examine the sensitivity of the dollar exchange rate of the dollar (USD), inflation rate, SBI and the money supply against the Composite Stock Price Index. The study sample used Monthly data in the period January 1, 2008 to January 1, 2018, which data was obtained from the monthly report of Bank Indonesia. The research method used is a quantitative approach, namely Error Correction Model (ECM) with E-Views software. The results showed that the dollar (USD) exchange rate was sensitive to the Composite Stock Price Index, SBI was not sensitive to the Composite Stock Price Index, the money supply was sensitive to the Composite Stock Price Index and the inflation rate was sensitive to the Composite Stock Price Index
{"title":"Sensitivitas Makroekonomi dan Moneter Terhadap IHSG","authors":"R. Pahlevi","doi":"10.26905/AFR.V2I1.3018","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3018","url":null,"abstract":"This study aims to examine the sensitivity of the dollar exchange rate of the dollar (USD), inflation rate, SBI and the money supply against the Composite Stock Price Index. The study sample used Monthly data in the period January 1, 2008 to January 1, 2018, which data was obtained from the monthly report of Bank Indonesia. The research method used is a quantitative approach, namely Error Correction Model (ECM) with E-Views software. The results showed that the dollar (USD) exchange rate was sensitive to the Composite Stock Price Index, SBI was not sensitive to the Composite Stock Price Index, the money supply was sensitive to the Composite Stock Price Index and the inflation rate was sensitive to the Composite Stock Price Index DOI: https://doi.org/10.26905/afr.v2i1.3018 This study aims to examine the sensitivity of the dollar exchange rate of the dollar (USD), inflation rate, SBI and the money supply against the Composite Stock Price Index. The study sample used Monthly data in the period January 1, 2008 to January 1, 2018, which data was obtained from the monthly report of Bank Indonesia. The research method used is a quantitative approach, namely Error Correction Model (ECM) with E-Views software. The results showed that the dollar (USD) exchange rate was sensitive to the Composite Stock Price Index, SBI was not sensitive to the Composite Stock Price Index, the money supply was sensitive to the Composite Stock Price Index and the inflation rate was sensitive to the Composite Stock Price Index","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"79 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84141536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Long run tax avoidance is a method by Dyreng et al (2008), which can show the real tax avoidance activity by the firms. The research aims to analyze long-run tax avoidance in Indonesia, for the factor that influences long-run tax avoidance and the effect of tax avoidance on firm value. The research was conducted for nonbanking and financial firms in Indonesia Stock Exchange for the period 2015-2016. The analytical used is the fixed-effect method. The result of this research indicates that short-run tax avoidance has a positive influence on long-run tax avoidance. The sample of this research, the short-run tax avoidance is persisted over a period. DOI: https://doi.org/10.26905/afr.v2i1.3171
{"title":"Tax Avoidance Jangka Panjang di Indonesia","authors":"Herlan Herlan, Tryas Chasbiandani","doi":"10.26905/AFR.V2I1.3171","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3171","url":null,"abstract":"Long run tax avoidance is a method by Dyreng et al (2008), which can show the real tax avoidance activity by the firms. The research aims to analyze long-run tax avoidance in Indonesia, for the factor that influences long-run tax avoidance and the effect of tax avoidance on firm value. The research was conducted for nonbanking and financial firms in Indonesia Stock Exchange for the period 2015-2016. The analytical used is the fixed-effect method. The result of this research indicates that short-run tax avoidance has a positive influence on long-run tax avoidance. The sample of this research, the short-run tax avoidance is persisted over a period. DOI: https://doi.org/10.26905/afr.v2i1.3171","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73150911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this paper was to analyse volatility persistence in Sub-Sahara stock markets. The study concentrated on selected markets including Ghana, Nigeria and South Africa by analysing univariate GARCH (1,1) model using monthly data from January 2000 to December 2017. Estimates from descriptive statistics show that the mean monthly returns are positive for the Sub-Sahara stock markets, but the South Africa stock market generates more returns than Nigeria and Ghana within the study period. Skewness coefficients show that the stock returns distributions of the Sub-Sahara Africa stock markets are negatively skewed. Excess kurtosis is positive for all the stock markets returns. The Jarque-Bera statistics indicate the stock markets’ series are not normally distributed. Unit roots tests results indicate that the Sub-Sahara Africa stock markets series are integrated of order one. The results of the GARCH (1,1) model provide evidence to show that the Sub-Sahara Africa stock markets exhibit volatility clustering and persistence. The study therefore concludes that there is volatility persistence in Sub-Sahara Africa Stock Markets. The study therefore recommends that Sub-Sahara Africa portfolio managers watch movements in stock market volatility as part of their portfolio management strategy and formulate cushion policies to mitigate effects of volatility shocks. DOI: https://doi.org/10.26905/afr.v2i1.3263
{"title":"Analysing Existence of Volatility Persistence in Sub-Sahara Africa Stock Markets","authors":"P. Ali","doi":"10.26905/AFR.V2I1.3263","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3263","url":null,"abstract":"The aim of this paper was to analyse volatility persistence in Sub-Sahara stock markets. The study concentrated on selected markets including Ghana, Nigeria and South Africa by analysing univariate GARCH (1,1) model using monthly data from January 2000 to December 2017. Estimates from descriptive statistics show that the mean monthly returns are positive for the Sub-Sahara stock markets, but the South Africa stock market generates more returns than Nigeria and Ghana within the study period. Skewness coefficients show that the stock returns distributions of the Sub-Sahara Africa stock markets are negatively skewed. Excess kurtosis is positive for all the stock markets returns. The Jarque-Bera statistics indicate the stock markets’ series are not normally distributed. Unit roots tests results indicate that the Sub-Sahara Africa stock markets series are integrated of order one. The results of the GARCH (1,1) model provide evidence to show that the Sub-Sahara Africa stock markets exhibit volatility clustering and persistence. The study therefore concludes that there is volatility persistence in Sub-Sahara Africa Stock Markets. The study therefore recommends that Sub-Sahara Africa portfolio managers watch movements in stock market volatility as part of their portfolio management strategy and formulate cushion policies to mitigate effects of volatility shocks. DOI: https://doi.org/10.26905/afr.v2i1.3263","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91277461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of fixed asset intensity, inventory intensity, advertising, debt, profitability and firm size on tax avoidance. Tax avoidance is proxied into cash ETR (Effective Tax Rate). The sampling technique used was purposive sampling. Data is obtained from secondary data from annual reports of the consumer goods industry sector listed on the Indonesia Stock Exchange from 2013 to 2016. The amount of data obtained is 32 data. Data analysis is done by multiple linear regression. The results of this study are the intensity of fixed assets, the intensity of supply, advertising, debt, profitability, and firm size simultaneously have a significant effect on tax avoidance. Partial Test shows that inventory intensity affects tax avoidance in a positive direction. While the intensity of fixed assets, advertising, debt, profitability and company size does not affect tax avoidance. DOI: https://doi.org/10.26905/afr.v2i1.3177 DOI: https://doi.org/10.26905/afr.v2i1.3177
{"title":"Implikasi Indikator Keuangan Terhadap Tax Avoidance","authors":"M. Novitasari, Siti Suharni","doi":"10.26905/AFR.V2I1.3177","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3177","url":null,"abstract":"This study aims to determine the effect of fixed asset intensity, inventory intensity, advertising, debt, profitability and firm size on tax avoidance. Tax avoidance is proxied into cash ETR (Effective Tax Rate). The sampling technique used was purposive sampling. Data is obtained from secondary data from annual reports of the consumer goods industry sector listed on the Indonesia Stock Exchange from 2013 to 2016. The amount of data obtained is 32 data. Data analysis is done by multiple linear regression. The results of this study are the intensity of fixed assets, the intensity of supply, advertising, debt, profitability, and firm size simultaneously have a significant effect on tax avoidance. Partial Test shows that inventory intensity affects tax avoidance in a positive direction. While the intensity of fixed assets, advertising, debt, profitability and company size does not affect tax avoidance. DOI: https://doi.org/10.26905/afr.v2i1.3177 DOI: https://doi.org/10.26905/afr.v2i1.3177","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"246 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73287831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
L. Sugianto, A. Hartono, Novia Permatasari, Ika Farida Ulfah
Acceptance Models by Davis (1988). This study integrates the information system quality variable, information quality variable, and end-user satisfaction variable from Information System Success. The population in this study were all employees user SID of the financial institution, the samples were 166 employees of finance institution. The sampling technique was nonprobability sampling with purposive sampling. The type of data was primary data by the method of questionnaire data collection. This research uses Structural Equation Model to analysis the method and analysis tool used was PLS. The results of this study show that information system quality significantly affects the perceived usefulness, information system quality significantly affects the perceived ease of use, information quality significantly affects the perceived usefulness, information quality significantly affects the perceived ease of use, information quality significantly affects the end-user satisfaction, perceived ease of use significantly affects the perceived usefulness, perceived usefulness significant affects the end-user satisfaction, and perceived ease of use significantly affects the end-user satisfaction. But, the examine the information quality didn’t significantly affect end-user satisfaction. DOI: https://doi.org/10.26905/afr.v2i1.3260
{"title":"Integration of Information System Success Models to Explain End User Satisfaction of Debtor Information Systems","authors":"L. Sugianto, A. Hartono, Novia Permatasari, Ika Farida Ulfah","doi":"10.26905/AFR.V2I1.3260","DOIUrl":"https://doi.org/10.26905/AFR.V2I1.3260","url":null,"abstract":"Acceptance Models by Davis (1988). This study integrates the information system quality variable, information quality variable, and end-user satisfaction variable from Information System Success. The population in this study were all employees user SID of the financial institution, the samples were 166 employees of finance institution. The sampling technique was nonprobability sampling with purposive sampling. The type of data was primary data by the method of questionnaire data collection. This research uses Structural Equation Model to analysis the method and analysis tool used was PLS. The results of this study show that information system quality significantly affects the perceived usefulness, information system quality significantly affects the perceived ease of use, information quality significantly affects the perceived usefulness, information quality significantly affects the perceived ease of use, information quality significantly affects the end-user satisfaction, perceived ease of use significantly affects the perceived usefulness, perceived usefulness significant affects the end-user satisfaction, and perceived ease of use significantly affects the end-user satisfaction. But, the examine the information quality didn’t significantly affect end-user satisfaction. DOI: https://doi.org/10.26905/afr.v2i1.3260","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"77 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83133570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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