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Journal : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

 1 
PENGARUH LATAR BELAKANG PENDIDIKAN, LAMA USAHA DAN UKURAN USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Rika, Rika Rahmadani; Rafidah; Khairiyani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v2i2.146

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh parsial dan simultan latar belakang pendidikan, lama usaha, dan ukuran usaha terhadap kualitas laporan keuangan UMKM. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif, Pengambilan sampel dilakukan dengan menggunakan teknik random sampling Jumlah responden mencapai 100 orang. Hasil penelitian ini menunjukkan bahwa latar belakang pendidikan, lama usaha dan ukuran usaha secara simultan berpengaruh positif signifikan terhadap kualitas pelaporan keuangan UMKM. lama usaha dan ukuran usaha memiliki pengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan. Dan latar belakang pendidikan memiliki pengaruh positif yang signifikan terhadap kualitas laporan keuangan.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SYARIAH SEKTOR KESEHATAN DI BEI TAHUN 2016-2020 Eka Widianti; Rafidah; Nurlia Fusfita
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v2i3.163

Abstract

This study was conducted with the aim of examining the effect of firm size, leverage, and firm growth on profitability in Islamic health sector companies on the Indonesia Stock Exchange in 2016-2020. This study was tested using 3 independent variables, namely: company size, leverage, and company growth. The dependent variable is profitability. The population used in this study is the health sector Islamic companies listed on the Indonesia Stock Exchange in 2016-2020. The sample used in this study were 50 samples. The analysis used in this study is multiple linear regression and assisted by the Eviews 9 analysis tool. The data used is panel data. The results of this study are that the size of the company partially has a negative and significant effect on profitability, leverage has a positive and significant effect on profitability, while company growth has no effect on profitability. From the results of the simultaneous test company size, leverage, and company growth have an influence on profitability. Keywords: company size, leverage, company growth, profitability.
Co-Authors Agustina Mutia Alawiyah, Rabiyatul Andriana, Nirhamni Anita, Efni Dedek Kusnadi Eka Widianti Elyanti Rosmanidar, Elyanti Fusfita, Nurlia Hapisah Islami, Faridatul Khairiyani Kurnia, Arya Aji Lubis, Puteri Anggi M. Nazori mellisa Muhammad Husen, Muhammad Muhammad Subhan Nofriza, Eri Noor Adha Aprilea Noor Zannah Nurlia Fusfita Permata, Tika Agu Rahma, Sri Rahman, Sakinah Rika, Rika Rahmadani Rusmilawaty Ulfa Latifah Usdeldi, Usdeldi Yuniar, Vita