Hubungan Investasi Teknologi Informasi dan Profitabilitas dengan Pendapatan dan Beban Operasional sebagai Variabel Pemediasi
The purposes of this study are to examine the association of information technology investments and firm profitability and the extent to which the association of information technology investments and profitability is mediated through revenues and operating expenses by using 99 samples of 29 banking...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1797033429698609152 |
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| author | , Aly Taufan , Dr. Sumiyana., M.Si. |
| author_facet | , Aly Taufan , Dr. Sumiyana., M.Si. |
| author_sort | , Aly Taufan |
| collection | UGM |
| description | The purposes of this study are to examine the association of information technology investments and firm profitability and the extent to which the association of information technology investments and profitability is mediated through revenues and operating expenses by using 99 samples of 29 banking companies listed in Indonesian Stock Exchange during 2008-2011. The results of this study indicate that information technology investments are positively related to revenue growth, but this study does not find evidence that information technology investments are related to operating expense reduction. The association of information technology investment and profitability is more influenced by the capability of information technology to generate revenues rather than its capability to reduce costs. Information technology investments constitute a large part of discretionary expenditures which its utilization and allocation needs to be understood by managers. When compared with other discretionary expenditures (advertising expenses), the results imply that, in short-term, advertising expenses have a greater impact on profitability. However, for long-term goals information technology investments have a greater impact than the effect of advertising expenses to increase profitability. |
| first_indexed | 2024-03-13T22:53:47Z |
| format | Thesis |
| id | oai:generic.eprints.org:120749 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:53:47Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1207492016-03-04T08:26:08Z https://repository.ugm.ac.id/120749/ Hubungan Investasi Teknologi Informasi dan Profitabilitas dengan Pendapatan dan Beban Operasional sebagai Variabel Pemediasi , Aly Taufan , Dr. Sumiyana., M.Si. ETD The purposes of this study are to examine the association of information technology investments and firm profitability and the extent to which the association of information technology investments and profitability is mediated through revenues and operating expenses by using 99 samples of 29 banking companies listed in Indonesian Stock Exchange during 2008-2011. The results of this study indicate that information technology investments are positively related to revenue growth, but this study does not find evidence that information technology investments are related to operating expense reduction. The association of information technology investment and profitability is more influenced by the capability of information technology to generate revenues rather than its capability to reduce costs. Information technology investments constitute a large part of discretionary expenditures which its utilization and allocation needs to be understood by managers. When compared with other discretionary expenditures (advertising expenses), the results imply that, in short-term, advertising expenses have a greater impact on profitability. However, for long-term goals information technology investments have a greater impact than the effect of advertising expenses to increase profitability. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Aly Taufan and , Dr. Sumiyana., M.Si. (2013) Hubungan Investasi Teknologi Informasi dan Profitabilitas dengan Pendapatan dan Beban Operasional sebagai Variabel Pemediasi. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60787 |
| spellingShingle | ETD , Aly Taufan , Dr. Sumiyana., M.Si. Hubungan Investasi Teknologi Informasi dan Profitabilitas dengan Pendapatan dan Beban Operasional sebagai Variabel Pemediasi |
| title | Hubungan Investasi Teknologi Informasi dan Profitabilitas dengan Pendapatan dan Beban Operasional sebagai Variabel Pemediasi |
| title_full | Hubungan Investasi Teknologi Informasi dan Profitabilitas dengan Pendapatan dan Beban Operasional sebagai Variabel Pemediasi |
| title_fullStr | Hubungan Investasi Teknologi Informasi dan Profitabilitas dengan Pendapatan dan Beban Operasional sebagai Variabel Pemediasi |
| title_full_unstemmed | Hubungan Investasi Teknologi Informasi dan Profitabilitas dengan Pendapatan dan Beban Operasional sebagai Variabel Pemediasi |
| title_short | Hubungan Investasi Teknologi Informasi dan Profitabilitas dengan Pendapatan dan Beban Operasional sebagai Variabel Pemediasi |
| title_sort | hubungan investasi teknologi informasi dan profitabilitas dengan pendapatan dan beban operasional sebagai variabel pemediasi |
| topic | ETD |
| work_keys_str_mv | AT alytaufan hubunganinvestasiteknologiinformasidanprofitabilitasdenganpendapatandanbebanoperasionalsebagaivariabelpemediasi AT drsumiyanamsi hubunganinvestasiteknologiinformasidanprofitabilitasdenganpendapatandanbebanoperasionalsebagaivariabelpemediasi |