Abstract
<p><em>The purpose of this study is to analyze the benefits of the accounting information system for financial performance, performance management and organizational performance at Rural Banks in Batam. The dependent variables of this research are financial performance, management performance, and organizational performance. Independent variable of this research is accounting information system. The object of this research use purposive sampling method to BPR registered in Bank Indonesia which is position of Finance and Accounting Manager, Operational Manager and Branch Manager. This study uses multiple linear regression to analyze the effect of the independent variable to the dependent variable. The results obtained that the accounting information system has a significant influence on financial performance, performance management and organizational performance.</em></p><p> </p>
Highlights
The research aimed to analyze the relationship of internal corporate governance with the use of Initial Public Offering (IPO) over-financing: empirical study data from Indonesia Stock Exchange
The results showed that board size has a significant positive effect on capital investment, industry effect has a significant positive effect on the dependent OI and RI but no significant effect on the dependent OF and RF
Research Journal of Applied Sciences, Engineering, and Technology, 6(22), 4247-4253
Summary
Uji Chow digunakan untuk memilih metode antara PooledLeastSquaredan Fixed Effect Model. Kriteria yang digunakan dalam pemilihan metode adalah nilai signifikansi pada CrossSectionFdiatas 0.05, maka akanditentukan metode yang akan digunakan pada penelitian ini adalah Pooled Least Square tetapi apabila nilai signifikansi dibawah 0.05 maka akan dilanjutkan dengan uji Hausman
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