Ekonomis: Journal of Economics and Business
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The Influence of Leverage on Audit Delay with Firm Size as a Moderating Variable
No full textRegulation of POJK Number 29/POJK.04/2016 states that issuers or public companies are required to submit an annual report to the Financial Services Authority no later than the end of the fourth month after the end of the financial year (120 days). However, not all public accounting firms can complete the audit on time. One of the reasons, for it because the firms commits fraud or experiences financial difficulties. The purpose of this study is to prove the effect of leverage on audit delay with firm size as a moderating variable. This study uses the food and beverage industry in IDX in the 2016 to 2020. This research method is causal associative research using a quantitative approach. The number of samples is 35 observations. The data analysis technique used is Moderated Regression Analysis (MRA). The results is firm size is able to moderate the effect of leverage on audit delay
Pengaruh Kompetensi dan Lingkungan Kerja terhadap Kinerja Pegawai pada Dinas Komunikasi dan Informatika Kota Mojokerto
Get PDFThis analysis was managed to inspect the performance of employees at the Mojokerto City Communication and Informatics Office through the influence of competence and the work environment using quantitative examination. The population was involved all employees at the Mojokerto City Communication and Information Service, with a total of 73 employees. The sampling technique utilized in this study is the method of saturated sampling. The data used primary data from distributing questionnaires to the employees. And for data analysis techniques using Partial Least Squares (PLS) with SmartPLS software. Results of research prove that competence and a good work environment guarantee optimal employee performance for each individual employee
Pengaruh Konservatisme Akuntansi, Profitabilitas, Growth Opportunities, Ukuran Perusahaan dan Leverage Terhadap Earning Response Coefficient (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2021)
Get PDFThis study aims to find out wether the Earning Response Coefficient (ERC) is influenced by Accounting Conservatism, Profitability, Growth Opportunities, Company Size, and Leverage in real estate and property companies whose names are listed on the Indonesia Stock Exchange for the 2019-2021 period. This study applied a purposive sampling technique, namely with a sample consisting of 35 companies and a population of 73 companies. This study applies multiple regression analysis techniques using SPSS 22. Based on the results in this study, it can be stated that the 2019-2021 ERC is not affected by the variables Accounting Conservatism, Growth Opportunities, Company Size, and Leverage have no effect on ERC 2019-2021, while ERC is only influenced by the variable Profitability
The Effect of Work-Life Balance and Workload on Job Satisfaction to Affect Nurse Performance
No full textIn the process of providing service, nurses are the most interactive healthcare personnel with patients. Nurses in public hospitals have a huge responsibility for providing quality health care. The study aims to confirm and re-test the impact of work-life balance and workload on job satisfaction and the performance of nurses. The sample determination uses the nonprobability sampling method with the technique of taking saturated samples (sensus), so that the entire population of 32 people is the sample. Path analysis is used to test hypotheses in research using SmartPLS version 3.2.9. The study revealed that work-life balance showed a significant positive impact on job satisfaction but no significant impact on nurses’ performance; the workload on an informed nurse’s job satisfaction can have an equally significant positive effect on the performance of the nurse; the satisfaction of the real job does not have a significant effect on the nurse's performance; and job satisfaction cannot affect the impact of work-life balances and workloads on the nurse's performance
Pengaruh Komite Manajemen Risiko, Leverage, dan Umur Perusahaan Terhadap Pengungkapan Enterprise Risk Management (Studi pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)
No full textEnterprise risk management (ERM) disclosure is one of the non-financial information presented in the company’s annual report related to the company’s commitment to managing risk and explaining its future effect. This study aims to determine the effect of risk management committee, leverage, and firm age on enterprise risk management disclosures in banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, either simultaneously or partially. This research uses quantitative methods in the form of secondary data. Banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021 are the population in this study. Sampling using purposive sampling technique obtained 136 observation data from 34 company samples with a research period of four years. The data analysis method in this study is panel data regression analysis using Eviews version 12 software. The result of this study indicates that risk management committee, leverage, and firm age simultaneously have a significant effect on enterprise risk management disclosures. Partially, risk management committee, leverage, and firm age have a positive effect on enterprise risk management disclosures. Beside on the result of this study, future researchers are expected to expand the object, period, proxy, and other variables used to test their effect on enterprise risk management disclosures. Companies are adviced to improve the application of enterprise risk management
Literatur Review Kepemimpinan Etis
No full textEthical leadership as a process helps connect the ethical elements of various leadership theories. This research is the result of a literature riviu of various studies and theories that can support leadership theory. Three processes will be explained here starting from conceptualization, definition and steps in the process of ethical leadership in this study, namely conceptualization, definition, steps of the ethical leadership process. Leadership styles according to several sources of experts have different meanings so that they have positive and negative sides
Pengaruh Gaya Hidup, Citra Merek dan Kelompok Referensi terhadap Keputusan Pembelian (Studi Pada Konsumen Sepatu Adidas di Semarang)
No full textThis study aims to test the influence of lifestyle, brand image and reference groups on the purchasing decisions of studies on consumers of Adidas shoes in Semarang. This research is a quantitative study. The sampling technique uses purposive sampling. The criteria in this study are people who have bought and used at least once, aged at least 17 years. The data collection technique uses a questionnaire with the filling out of 100 respondents. The instrument used to obtain variable data is measured on a likert scale. The tests in this study used validity tests with factor analysis, reliability tests using cronchbach's alpha, and further analyzed with multiple linear regression analysis. The results showed that lifestyle variables (X1), brand image (X2), and reference group (X3) had a partial or simultaneous positive effect on purchasing decisions on Adidas shoes in Semarang
Teknologi Informasi dan Kualitas Laporan Keuangan UMKM
No full textThis study aims to examine and prove the influence of perceptions of the purpose of financial statements, accounting knowledge, and Information Technology on the quality of MSME financial statements. The population in this study is UMKM actors Pandeyan Kemantren Umbulharjo Yogyakarta who already have NIB (Induk Berusaha number) / IUM (Micro Business License). This research is quantitative with a purposive sampling technique. The results of this study indicate that there is a positive influence between the perception of the purpose of financial statements, accounting knowledge, and Information Technology on the quality of MSME financial statements
Determinan Firm Value pada Perusahaan Property dan Real Estate Tahun 2017-2021
Get PDFFirm value is the investor's perception of the company. Firm value is very important because it reflects the company's performance which can affect investors' perceptions of the company. Companies that have high value will always improve their performance so that it becomes higher and makes potential investors invest as much as possible. Potential investors will be interested in investing in the company and will increase the share price. This study aims to examine and analyze the effect of profitability, leverage, firm size, debt policy and liquidity on firm value. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with a total of 81 companies. Sampling using purposive sampling method and samples obtained as many as 15 companies. The sampling criteria are as follows: 1) property and real estate companies are listed on the IDX in 2017-2021; 2) property and real estate companies that publish complete financial reports for 2017-2021; 3) property and real estate companies whose financial reports use the rupiah currency; and 4) property and real estate companies that generate profits in 2017-2021. The data analysis technique uses multiple linear analysis. The results of this study indicate that profitability affects firm value. Leverage affects the value of the company. Firm size has an effect on firm value. Liquidity affects the value of the company. Meanwhile, debt policy has no effect on firm value
Pengaruh Nilai Ekspor dan Impor Migas-Nonmigas dan Nilai Tukar terhadap Inflasi di Indonesia Periode 1996-2021
No full textInternational trade is a way to strengthen relations between a country and other countries, especially in the economic field. Indonesia is a country that has abundant natural wealth among other countries, such as oil and gas and non-oil and gas. Indonesia is an exporting and importing country of oil and gas and non-oil and gas. Inflation affects the value of exports and imports of oil and gas and non-oil and gas in Indonesia. This study aims to determine the direction and magnitude of exports and imports of oil and gas and non-oil and gas and the trade balance on inflation in the Indonesian region in 1996-2021. The method used is a quantitative method with multiple linear regression analysis or Ordinary Least Square (OLS) with secondary data collection through BPS and Bank Indonesia (BI). The conclusion of this study shows that Oil and Gas Exports-Non-Oil and Gas have no effect on Inflation, Imports of Oil and Gas-Non-Oil and Gases have an effect on Inflation and Exchange Rates have no effect on Inflatio