Yusuf Khudri Researches Determinants and Role of Public Company Information System Strategies Based on Annual Reports 2015 – 2017
Nino Eka Putra ~ Humas FEB UI
DEPOK – Postgraduate Program in Accounting in the Faculty of Economics and Business, University of Indonesia held an open session of the Promotion of Tubagus Doctor Muhammad Muhamad Yusuf Khudri (1206314200) which took place at the Postgraduate Auditorium, Postgraduate Building, on Thursday (1/16/2020).
The Doctoral Promotion Session was chaired by Prof. Nachrowi Djalal Nachrowi, with his supervisor, Prof. Dr. Lindawati Gani (Promoter), Dr. Chaerul D. Djakman (Co-Promoter 1), and Dr. Siti Nurwahyuningsih Harahap (Co-Promoter 2). As the testing team, Dr. Sylvia Veronica Nalurita Purnama Siregar (Chief Examiner), Dr. Ancella Anitawati Hermawan, Dr. Gede Harja Wasistha, Dr. Setyo Hari Wijanto, and Dr. Irwan Djaja.
The dissertation raised by Promovendus, entitled “Determinants and Roles of Information Systems Strategies or Information Technology of Public Companies in Indonesia: Empirical Approaches Based on Annual Reports 2015 – 2017”. This study aims to examine the determinants and roles of information systems / technology (SI / IT) strategies in public companies in Indonesia.
This study examines company strategy, type of public accounting firm, number of business segments and free cash flow as a determinant of IS / IT strategy, and examines the role / influence / strategy of IS / IT on performance, and examines the influence of SI / IT strategy moderation on relationships. This research develops SI / IT strategy measurement based on annual company reports.
The classification of company IS / IT strategies is determined based on the elements of IS / IT reported in annual company reports, this study uses 104 keywords that are used as the basis for forming a classification of IS / IT strategies.
This study sampled companies listed on the Indonesia Stock Exchange from 2015-2017. The results of empirical testing prove that the IS / IT strategy is not directly affected by the type of public accounting firm, the number of business segments of the company and free cash flow.
The results of empirical testing also prove that the IS / IT strategy has a direct influence on the company’s strategy, but does not have a moderating effect on the relationship between the company’s strategy and performance.
These results indicate that companies must be careful in determining the IS / IT strategy for achieving the expected level of company performance, meticulously managing the dynamic alignment between the IS / IT strategy, and the company strategy. Companies must also be careful in appointing public accounting firms as ‘agents of change’ in IS / IT innovations in the company, in addition to managing the company’s business segments and free cash flow of the company.
Thus, the Leadership Council of the open session of doctoral promotion decided, Tubagus Muhamad Yusuf Khudri (1206314200) was declared graduated with the title of Satisfaction and succeeded in getting his 74th Doctorate in Accounting. Congratulations to Dr. Tubagus Muhamad Yusuf Khudri! (Des)