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All Journal Journal of Islamic Finance and Accounting Research (JAFAR)
Burhanuddin
Fakultas Ekonomi dan Bisnis, Universitas Islam Riau
Religion Economics, Econometrics & Finance

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ANALISIS PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020 Anggi Septa Risanty; Alfurkaniati; Burhanuddin
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.11001

Abstract

This study aims to analyze the effect of Company Size, Financial Distress, and Audit Opinion on the Timeliness of Financial Reporting. The population used in this study was a Consumer Goods Industry company listed on the Indonesia Stock Exchange for the period 2018 to 2020 which amounted to 64 companies. Based on the sampling method using the Purposive Sampling method, a sample of 47 companies was obtained for 3 (three) years of observation from 2018 to 2020 with 141 observations (observations). The data analysis techniques used in this study are descriptive statistical analysis, logistic regression analysis and hypothesis testing using the SPSS 25 program. The results of this study show that Company Size and Financial Distress do not have a significant effect on the timeliness of financial reporting, while Audit Opinion has a significant effect on the Timeliness of Financial Reporting and the variables of Company Size, Financial Distress and Udit Opinion have a simultaneous effect on the timeliness of financial reporting.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DI KABUPATEN KAMPAR Burhanuddin; Alfurkaniati; Rahmat Ismael yunef
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.12294

Abstract

This research was conducted in villages in Gunung Sahilan District, Kampar Regency, with the aim of research to determine the Effect of Transparency, Accountability, Role of Village Apparatus, Community Participation and Effectiveness of Village Financial Management Performance, (Empirical Study on Villages in Gunung Sahilan District, Kampar Regency). This research is part of a quantitative research that is correlational. The data used are primary data with data collection techniques used are questionnaires and data analysis techniques using multiple regression methods. The results obtained indicate that partially and simultaneously the variables of Transparency, Accountability, Role of Village Apparatus, Community Participation and Effectiveness have a positive and significant effect on Village Financia lmanajement Performent.
ANALISIS PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Sri Cindy Amalia; Alfurkaniati; Burhanuddin
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 2 AGUSTUS (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.14192

Abstract

This study attempts to ascertain the impact of profitability, firm age, size, ownership structure, and auditor caliber on the timeliness of financial reporting in real estate and property companies listed on the IDX from 2018 to 2020.The population in this study were 62 Property and Real Estate companies listed on the IDX from 2018 to 2020. The research sample used purposive sampling method. Based on the purposive sampling method, the sample used was 40 companies for 3 years. So that the number of samples used was 120 samples. Data analysis using logistic regression using SPSS version 23. Based on the test results using logistic regression, it can be seen that the variables of profitability and auditor quality have no effect on the timeliness of financial reporting. Meanwhile, the variables of company age, company size and ownership structure affect the timeliness of financial reporting.
Co-Authors Alfurkaniati Anggi Septa Risanty Rahmat Ismael yunef Sri Cindy Amalia