Asep Machpuddin
Fakultas Ekonomi dan Bisnis Universitas Jambi

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ANALISIS DETERMINAN AUDIT DELAY (Studi Empiris Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2014) Aviantara Sains Kesuma; Tona Aurora L; Asep Machpuddin
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.163 KB) | DOI: 10.22437/jaku.v1i4.3179

Abstract

The purpose of this study was to determine and obtain empirical evidence that factors affecting audit delay. The factors examined in this study is the size of the company, the auditor's opinion, a public accounting firm size, profitability, solvency, the complexity of the company's operations. Until this research is a property dan real estate company listed on the Indonesian stock exchange in 2012-2014. Purposive sampling based on the results obtained 15 property dan real estate companies that meet the criteria of the sample. Testing this hypothesis using multiple linear regression analysis. Hypothesis testing results show that the auditor's opinion, the profitability and complexity of the company's operations influence on audit delay. Hypothesis testing results also show that the size of the firm, the firm size and solvency has no influence on audit delay.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Survei Pada Perusahaan Perbankan di Kota Jambi) Primadi Prasetio; Junaidi; Asep Machpuddin
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (894.529 KB) | DOI: 10.22437/jaku.v1i4.3181

Abstract

ABSTRACT For reaching the target for the increase of managerial performance to consider factors that can influence the issue, among others, the participation of the budget. Participation budget can not walk alone in influencing managerial performance, but there are other factors that synergize, including organizational commitment and job relevant information (JRI). Researchs on the factors that influence managerial performance such as participation of the budget, organizational commitment and job relevant information has been carried out by some studies, but most of the empirical evidence is varied and inconsistent, which concluded that there was no direct relationship modest between participation and performance, including in the banking industry where the variable budget participation and managerial performance is the deciding factor thrive whether or not these companies so that from this article, researchers interested in conducting a study entitled "the Effect of participation budget on managerial performance with Job Relevant Information and Organizational commitment as a variable intervening" (survey on banking companies in the city of Jambi). "
Faktor-faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi pada Perusahaan di Bursa Efek Indonesia Tahun 2013 – 2018 Noviyanti; Afrizal; Asep Machpuddin
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 1 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v5i1.9251

Abstract

This study aims to examine the effect of Liquidity, Solvency, Profitability, Company Age, Company Size on the Level of Disclosure of Financial Statements Mandatory moderated by Institutional Ownership of Companies listed on the Indonesia Stock Exchange in 2013 - 2018. The statistical test tool used was Paired Sample T-Test and One Way Anova using the SPPS for Windows Realease 24 program. The results of the t test based on the test showed the influence of Company Age and Debt to Total Asset Ratio on the Level of Disclosure of Obligatory Financial Statements and Institutional Ownership the effect of Company Age and Company Size variables on the level of financial statement Mandatory Disclosures whereas, current Ratio, Return on Asset Ratio, Company Size does not affect the level of financial statement mandatory disclosure. The results of the research based on the f test show the Current Ratio, Debt to Total Asset Ratio, Return on Asset Ratio, Company Age, Firm Size simultaneously affect the Financial Statements Disclosure Level. Keywords: Current Ratio, Debt to Total Asset Ratio, Return on Asset Ratio, Company Age, Company Size, Institutional Ownership and Disclosure of Financial Statements.
Efektifitas Skema Graduasi Program Keluarga Harapan : Studi Pada Keluarga Penerima Manfaat di Kota Jambi Besse Wediawati; Jamal Jamal; Asep Machpuddin; RTS Ratnawati; Agus Syarif
Jurnal Ekonomi Aktual Vol 1 No 1 (2021): Jurnal Ekonomi Aktual
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (758.84 KB) | DOI: 10.53867/jea.v1i1.13

Abstract

Penelitian ini bertujuan mengungkap kualitas Program Keluarga Harapan dengan menilai pelaksanaan skema graduasi Program yang selama ini tingkat graduasinya tidak sesuai target. Analisis efektifitas menggunakan pendekatan holistic dimana pada studi studi sebelumnya dilakukan parsial. Objek penelitian ini adalah keluarga penerima manfaat yang telah masuk kategori peserta graduasi alamiah dan memiliki masalah kesejahteraan sosial. Penelitian ini menggunakan pendekatan kuantitatif metode survey. Data kuantitatif dikumpulkan menggunakan kuisioner dan data kualitatif dikumpulkan melalui wawancara mendalam kepada stakeholder relevan. Analisis data kuantitatif menggunakan Partial least square dan analisis kualitatif menggunakan deskriptif naratif. Hasil penelitian menunjukkan bahwa pelaksanaan program keluarga harapan melalui lima komponennya mempengaruhi tingkat graduasi KPM PKH. Namun komponen pemberdayaan yang merupakan salah satu komponen penting pendorong graduasi belum berada pada kategori baik