Ekonomis: Journal of Economics and Business
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Pengaruh Karakteristik Perusahaan Terhadap Lamanya Penyelesaian Audit (Audit Delay) (Studi Empiris pada Perusahaan Food And Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
No full textThis study aims to test and analyze the influence of company size, KAP size, profitability, solvency and audit committee on audit delay. The population in this research is a food and beverage manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This type of research is quantitative research. Sampling with purposive sampling technique resulted in 15 food and beverage manufacturing companies in 2017-2019 according to the specified criteria, resulting in 45 research data obtained. This study used multiple linear regression analysis. The results of this study concluded that the profitability and solvency have an effect on audit delay. While the size of the company, size of KAP and audit committee has no effect on audit delay
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Empiris Pada Boys Bakery and Cake Sukoharjo)
Get PDFThis study aims to examine and analyze the effect of user involvement, personal technical skills, top management support (organizational structure), formalization of system development and training and education programs on the performance of accounting information systems. Sources of data are primary data in the form of answers to angke and secondary data in the form of an overview of Boys Bakery and Cake. The method used in this study is the classical assumption test and multiple linear regression analysis with the help of the SPSS version 26 program. The population in this study was 74 people. The sample was selected from the purposive sampling method as many as 55 people from several sections and branches. The results of this study indicate that user involvement and training programs have an effect on the performance of the Accounting Information System while personal engineering skills, top management support (organizational structure), formalization of system development have no effect on the performance of the Accounting Information System
Pandemi Covid-19 dan Pengaruhnya terhadap Kebijakan Buyback Saham
No full textThe Covid-19 pandemic has caused the shares of issuers on the Indonesia Stock Exchange to plummet. Since the beginning of the year until the second week of October, the stock index on the Indonesia Stock Exchange has weakened to 19.52%. This price decrease is an opportunity for companies to buyback their shares in the capital market. Stock buyback policy is a repurchase of shares that have been issued by a company and owned by the company for a certain period of time that is a maximum of 3 years. Stock Buyback policy is a form of responsibility of the company carried out by the company with the aim to provide protection of the company's capital and wealth
Pengaruh Kepuasan Kerja Terhadap Kinerja Karyawan Pada PT. Kretiva Surya Pratama Bandung
No full textThe purpose of this study was to determine whether the effect of job satisfaction (x) affects the performance of employees (y) at PT. Kreativa Surya Pratama Bandung subsidiary from Telkom Indonesia for Marketing or Marketing. The population is 237 people. This study uses quantitative methods. By using the reference calculation of the Slovin formula, which is as many as 70 respondents, the calculations in this research use the SPSS application. The data analysis technique in this study used a simple linear regression test. Based on the results of research and discussion, it can be concluded that job satisfaction has a partially significant effect on employee performance. This result is based on the t-value of 9.170 and the t-table of 1.995 having a sig value of 0.001 1,995). the coefficient of determination of the value of adjusted r square shows the results of 0.549 or 54.9%, so from the results of the coefficient value 54.9% is influential while the remaining 45.1% is influenced by other factors
The Effect of Liquidity and Total Asset Turnover on Profitability: Research Study n Pharmaceutical Companies in Indonesia Stock Exchange
No full textManagement companies will seize opportunities in order to improve financial performance. To measure the financial performance it will need the tool to measure it. Profitability ratio is a ratio to assess the company's ability to seek profit. And in this research it stated that liquidity and total asset turnover can affected profitability. The population of this study uses data from pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019. So, it has 9 companies according to the given category. In total there are 45 samples used in this research. The result of this research are that liquidity has a negative effect on profitability, and so the total assets turnover on profitability. Simultaneously, liquidity and total asset turnover have a significant negative relationship to profitability
Pengaruh Keahlian Akuntansi, Literasi Digital dan Literasi Manusia Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Teknologi Digital
No full textThe development and increasing use of digital technology causes various changes. That”s made convenience and cause disruption and threaten the continuity of the existing profession like accountant. This study aims to determine that accounting skills, digital literacy and human literacy have a positive effect on the job readiness of accounting student. The population is undergraduate accounting students in the city of Padang. The research used convenience sampling technique. Determination of total samples using the slovin formula. The number of samples is 376. Data collection using by a questionnaire. The research data were analyzed with the SEM_PLS. The results of this study conclude that partially accounting skills, digital literacy and human literacy have a significant positive effect on job readiness and simultaneously this study concludes that accounting skills, digital literacy and human literacy have a significant positive effect on job readiness by 74.8%
Analisis Perencanaan dan Penggunaan Keuangan Mahasiswa pada Masa Covid
No full textThis study aims to analyze the financial planning of students and analyze the use of student finances in the continuity of paying tuition fees. The type of research is descriptive quantitative research. This research was conducted on S1 Management students of STIE Bina Karya Tebing Tinggi with population of 2900 with a sample of 352 students, with variable X = financial behavior pattern and variable Y = financial stress. Questionnaire using Googleform Data processing using SPSS Windos program. The results showed that the ability of students to make financial planning in the face of the Covid 19 Pandemic was good, which could be seen from the average value of the financial behavior pattern variable which was 2.42 with high category, although there were some behaviors that had to be improved in order to minimize or reduce the financial stress of the student concerned. For the financial stress variable, it can be seen that students have a moderate level of financial stress, with an average value of 2.09. However, it is necessary to make and record budget and expenditure plans, both daily and monthly for the pocket money they receive so that all forms of income and expenses from students can be seen and also controlled by the students themselves
Pengaruh Governance terhadap Penerimaan Pajak Daerah
No full textThis paper examines that good government governance has directly and moderating effect on local income tax determination. Using data from 33 province government in Indonesia for year 2008 and 2012, this research shows that good government governance is significant factor that improve local tax income directly and moderate variable. Good government governance strengthens positive correlation of per capita income and local tax income. While good government governance has not proven negative weakness of inflation and local tax
Kompleksitas Operasi, Manajemen Laba dan Keterbacaan Laporan Tahunan
Get PDFThis study aims to prove empirically the effect of operating complexity and earnings management on the readability of annual reports. The population in this study are all companies listed on the Indonesia Stock Exchange (BEI) during 2016-2017. The sample in this study was selected using purposive sampling technique with a study period of 2 years (2016-2017) in order to obtain 442 observations of data. Operational complexity is measured by the number of natural logarithms of business segments and the number of natural logarithms of geographic segments, earnings management is measured by the Modified Jones Model, readability is measured by the Flesch Reading Ease score. The data analysis technique used is multiple linear regression analysis method. The results of this study indicate that the first hypothesis, operation complexity has effect on the readability of annual reports. The second hypothesis, earnings management has no effect on the readability of annual reports
Peran Motivasi Sebagai Variabel Mediasi dalam Pengaruh Pelatihan Terhadap Kinerja Karyawan dalam Kondisi Pandemi Covid-19 Pada PT Jasa Raharja Cabang Sumatera Barat
Get PDFAt the end of 2019, a case of pneumonia caused by the corona virus was first discovered in the city of Wuhan, China. The disease then began to spread around the world quickly and became known as Covid-19. The Covid-19 pandemic has had a tremendous impact on various aspects of life, one of which is the economic aspect, including the financial condition of various companies. As one of the companies affected by the Covid-19 virus, namely PT Jasa Raharja West Sumatra Branch. Since the Covid-19 virus pandemic, many changes have occurred and various efforts have been made within PT Jasa Raharja's West Sumatra Branch to break the chain of the spread of the Covid-19 virus and also to stabilize the company's financial condition and improve employee performance during the Covid-19 pandemic. some of them by providing training and motivational activities to their employees. This study aims to analyze the effect of training mediated by motivation on employee performance during the Covid-19 pandemic, carried out on 49 permanent employees of PT Jasa Raharja West Sumatra Branch through the distribution of questionnaires, then the data obtained was processed using the SmartPLS software version 3.3. The results of the research conducted, it was found that motivation is proven to have a partially mediating role on the relationship between training and employee performance of PT Jasa Raharja West Sumatra Branch, especially during the Covid-19 pandemic