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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Azhari Sofyan
Universitas Riau
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN INOVASI TERHADAP KINERJA UMKM : THE EFFECT OF FINANCIAL LITERACY, FINANCIAL INCLUSION, AND INNOVATION ON MSMEs PERFORMANCE Joko Susilo Joko; Yuneita Anisma; Azhari Sofyan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.1-10

Abstract

This study aims to examine and analyze the effect of financial literacy, financial inclusion, and innovation on the performance of MSMEs in Pekanbaru City. The population of this study is MSMEs scattered in Pekanbaru City which recorded as many as 14,120 MSMEs. The sample used was 78 respondents who were determined by using the purposive sampling technique. The data analysis method used in this study is multiple linear regression analysis, with a significance level of 0,05. Meanwhile, the analytical tool used in this research is the data processing software Statistical Product and Service Solutions (SPSS). The results of the study indicate that financial literacy and financial inclusion have an effect on the performance of MSMEs as evidenced by tcount > ttable. While other findings indicate that innovation ha a no effect on the performance of MSMEs in Pekanbaru City .
PENGARUH FAKTOR FINANSIAL DAN NON FINANSIAL TERHADAP KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN : THE INFLUENCE OF FINANCIAL AND NON-FINANCIAL FACTORS ON THE DELAY OF PUBLICATION OF FINANCIAL STATEMENTS Maulana Muthaqin; Yuneita Anisma; Azhari Sofyan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.133-150

Abstract

This research intends to investigate the impact of profitability, solvency, liquidity, size of the company, auditor opinion, and audit committee on the overall delay in the release of financial statements. The population of this research is service companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The sample selection in this research used the purposive sampling technique, from 325 selected populations following the sample criteria to 100 companies. The analytical tool used in this research is logistic regression analysis with IBM SPSS 25 Version. The results of this research found that profitability, solvency, liquidity, company size, auditor opinion, and audit committee had no effect on the total lag in the publication of financial statements.
GOOD CORPORATE GOVERNANCE, AUDITOR REPUTATION, AND COMPANY SIZE: ITS IMPACT ON THE TIMELINESS OF OF FINANCIAL REPORTS: GOOD CORPORATE GOVERNANCE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN: DAMPAKNYA TERHADAP KETEPATAN WAKTU LAPORAN KEUANGAN Rofika Rofika; Alfino Candra; Azwir Nasir; Azhari Sofyan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.302-313

Abstract

The effectiveness of good corporate governance (GCG) processes, auditor reputation, and firm size are examined with regard to the timely submission of financial reports in this study. All trading firms listed on the Indonesian Stock Exchange (IDX) between 2017 and 2019 made up the study's population. The sample was selected using the purposive sampling method. The model chosen in this study was 44 companies selected based on the criteria. Logistic regression is the method used in the data analysis. According to the findings, the audit committee, independent commissioners, managerial ownership, and firm size had a big impact on how quickly financial statements were submitted. The institutions, ownership, and KAP's reputation, nevertheless, have no appreciable impact on how quickly financial reports are submitted
Co-Authors Alfino Candra Azwir Nasir Joko Susilo Joko Maulana Muthaqin rofika rofika Yuneita Anisma