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All Journal Jurnal Keuangan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Keuangan dan Bisnis
Diah Hari Suryaningrum
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN di BURSA EFEK INDONESIA PERIODE TAHUN 2012-2014 Hefi Dwi Oktavia; Diah Hari Suryaningrum
Jurnal Keuangan dan Bisnis Vol. 16 No. 1 (2018): Jurnal Keuangan dan Bisnis Volume 16 Nomor 1 Maret 2018
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v16i1.576

Abstract

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors’ opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors’ opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE Elvina Hardiyanti; Diah Hari Suryaningrum
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.746 KB) | DOI: 10.31955/mea.v5i3.1489

Abstract

Tujuan dibalik riset ini ialah untuk membuktikan pengaruh CSR terhadap financial performance di industri perbankan dan melaporkan CSR-nya pada annual report serta tercatat pada BEI 2014-2020. Metode pengumpulan sampel pada riset ini memakai purposive sampling. Banyaknya industri yang memenuhi syarat sampel sebanyak 17 industri perbankan. Riset ini memakai analisis regresi berganda sebagai cara untuk menganalisis data. Hasil didapat dari riset ini ialah adanya pengaruh dalam interelasi CSR dan financial performance/kinerja keuangan. Variabel kontrol yang terdapat pada riset ini hasilnya membuktikan bahwa variabel kontrol tidak memoderasi interelasi antara variabel X dan variabel Y. Implikasi riset ini yakni perkembangan industri berkelanjutan dan berkaitan dengan praktik CSR serta pengungkapan informasi kinerja keuangan yang dilaksanakan oleh para manajer harus tetap dipertahankan. Strategi perusahaan dalam menjaga stabilitas kinerja keuangan perlu ditinjau kembali.
PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN di BURSA EFEK INDONESIA PERIODE TAHUN 2012-2014 Hefi Dwi Oktavia; Diah Hari Suryaningrum
Jurnal Keuangan dan Bisnis Vol. 16 No. 1 (2018): Jurnal Keuangan dan Bisnis Volume 16 Nomor 1 Maret 2018
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.458 KB) | DOI: 10.32524/jkb.v16i1.576

Abstract

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors’ opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors’ opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.
Co-Authors Elvina Hardiyanti Hefi Dwi Oktavia