Pub Date : 2024-01-06DOI: 10.51903/kompak.v16i2.1307
Ilham Iftakukhoiri, Batara Daniel Bagana
The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.
{"title":"Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang","authors":"Ilham Iftakukhoiri, Batara Daniel Bagana","doi":"10.51903/kompak.v16i2.1307","DOIUrl":"https://doi.org/10.51903/kompak.v16i2.1307","url":null,"abstract":"The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"63 25","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139448974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1059
Brian Mahadika Putra Bambang Supriyanto
This research is to see, test, and analyze the factors of profitability, liquidity, company size, company age and reputation of public accounting firms (KAP) that affect the timeliness of financial reporting during the Covid-19 pandemic. This type of research is quantitative research, the population in this study uses manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was taken using a purposive sampling technique by obtaining data on about 574 out of 595 total manufacturing companies that fit the research criteria. The data analysis technique used is the logistic regression coefficient. Based on the results of the study, it shows that profitability, company size, company age have no positive and significant effect on the timeliness of financial reporting, and KAP reputation has no negative and significant effect on the timeliness of financial reporting. while liquidity has a positive and significant effect on the timeliness of financial reporting
{"title":"Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada masa covid-19","authors":"Brian Mahadika Putra Bambang Supriyanto","doi":"10.51903/kompak.v16i1.1059","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1059","url":null,"abstract":"This research is to see, test, and analyze the factors of profitability, liquidity, company size, company age and reputation of public accounting firms (KAP) that affect the timeliness of financial reporting during the Covid-19 pandemic. This type of research is quantitative research, the population in this study uses manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was taken using a purposive sampling technique by obtaining data on about 574 out of 595 total manufacturing companies that fit the research criteria. The data analysis technique used is the logistic regression coefficient. Based on the results of the study, it shows that profitability, company size, company age have no positive and significant effect on the timeliness of financial reporting, and KAP reputation has no negative and significant effect on the timeliness of financial reporting. while liquidity has a positive and significant effect on the timeliness of financial reporting","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128208316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1149
YUSVANZA BRIYAN SAPUTRA
This study aims to determine the impact of the effectiveness and efficiency of using computerized accounting information systems. This research was conducted at Perumda Tirta Manuntung Balikpapan. The method used is qualitative and the technique used is interviewing. The test results of this study, namely the Use of Computerized Information Systems accounting, have an effective impact by looking at time, data input, productivity, supervision and work evaluation and the use of Computerized Information Systems Accounting has an efficiency impact by seeing that the number of data output results produced is greater than the number of data input results. The impact of this effectiveness and efficiency is due to the various features available in the Computerized Accounting Information System that make it easier for users to input journals and make financial reports.
{"title":"Efektifitas dan Efisiensi Penggunaan Sistem Informasi Komputerisasi Akuntansi Pada Perumda Tirta Manuntung Balikpapan","authors":"YUSVANZA BRIYAN SAPUTRA","doi":"10.51903/kompak.v16i1.1149","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1149","url":null,"abstract":"This study aims to determine the impact of the effectiveness and efficiency of using computerized accounting information systems. This research was conducted at Perumda Tirta Manuntung Balikpapan. The method used is qualitative and the technique used is interviewing. The test results of this study, namely the Use of Computerized Information Systems accounting, have an effective impact by looking at time, data input, productivity, supervision and work evaluation and the use of Computerized Information Systems Accounting has an efficiency impact by seeing that the number of data output results produced is greater than the number of data input results. The impact of this effectiveness and efficiency is due to the various features available in the Computerized Accounting Information System that make it easier for users to input journals and make financial reports.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126535428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1032
Rizki Ariq Athullah, M. Susan
This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different
{"title":"Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19","authors":"Rizki Ariq Athullah, M. Susan","doi":"10.51903/kompak.v16i1.1032","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1032","url":null,"abstract":"This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114698816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.989
Fitri Veronika, Batara Daniel Bagana
This study aims to examine the effect of liquidity, profitability and leverage on stock returns. This research was conducted using secondary data. The population in this study are manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Sampling using purposive sampling. Data analysis technique using Multiple Linear Regression Analysis. The results of the study show that Liquidity (CR) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector that are listed on the IDX in 2018-2020. Profitability (ROA) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector listed on the IDX in 2018-2020. Leverage (DER) has a negative effect on stock returns.
{"title":"Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Return Saham Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020","authors":"Fitri Veronika, Batara Daniel Bagana","doi":"10.51903/kompak.v16i1.989","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.989","url":null,"abstract":"This study aims to examine the effect of liquidity, profitability and leverage on stock returns. This research was conducted using secondary data. The population in this study are manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Sampling using purposive sampling. Data analysis technique using Multiple Linear Regression Analysis. The results of the study show that Liquidity (CR) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector that are listed on the IDX in 2018-2020. Profitability (ROA) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector listed on the IDX in 2018-2020. Leverage (DER) has a negative effect on stock returns.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127155934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1104
R. Rahmat
This study aims to analyze the effect of independence, professionalism, and time budget pressure on the quality of audits of local government financial reports (LKPD) at the Indonesian Supreme Audit Agency (BPK) DIY Representative. This research is included in the quantitative research. The statistical method used to find the hypothesis is multiple linear regression analysis. Collecting data in this study by distributing research questionnaires to auditors who work at the BPK RI DIY Representative by using the total sampling formula. Later on, the results from hypothesis testing show that independence has no significant effect on the quality of LKPD examination, the independent variable of professionalism shows a significant positive effect on the quality of LKPD examination, and the dependent variable has no significant effect on the quality of LKPD examination.
本研究旨在分析独立性、专业性和时间预算压力对印尼最高审计署(BPK)地方政府财务报告(LKPD)审计质量的影响。本研究属于定量研究范畴。用于发现假设的统计方法是多元线性回归分析。本研究通过使用总抽样公式向在BPK RI DIY代表工作的审核员分发研究问卷来收集数据。随后的假设检验结果显示，独立性对LKPD考试质量无显著影响，自变量专业度对LKPD考试质量有显著的正向影响，因变量对LKPD考试质量无显著影响。
{"title":"Analisis Pengaruh Independensi, Profesionalisme dan Tekanan Anggaran Waktu Terhadap Kualitas Pemeriksaan Atas Laporan Keuangan Pemerintah Daerah (LKPD) (Studi Pada BPK RI Perwakilan DIY)","authors":"R. Rahmat","doi":"10.51903/kompak.v16i1.1104","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1104","url":null,"abstract":"This study aims to analyze the effect of independence, professionalism, and time budget pressure on the quality of audits of local government financial reports (LKPD) at the Indonesian Supreme Audit Agency (BPK) DIY Representative. This research is included in the quantitative research. The statistical method used to find the hypothesis is multiple linear regression analysis. Collecting data in this study by distributing research questionnaires to auditors who work at the BPK RI DIY Representative by using the total sampling formula. Later on, the results from hypothesis testing show that independence has no significant effect on the quality of LKPD examination, the independent variable of professionalism shows a significant positive effect on the quality of LKPD examination, and the dependent variable has no significant effect on the quality of LKPD examination.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"203 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122662607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1150
Dewi Andriani
Pejuang UMKM harus bisa melihat barang apa saja yang laris di pasar lapangan. Hal ini bertujuan untuk menyesuaikan kebutuhan warga agar kami sebagai penggiat UMKM dapat menyediakannya. Penelitian ini menggunakan kuesioner online. Fokus penelitian ini adalah kualitas produk dan persepsi harga kerupuk Hudi Jaya. Lokasi penelitian terletak di Simo Mojoruntut, Kecamatan Krembung, Kabupaten Sidoarjo, Jawa Timur. Hasil penelitian ini menunjukkan bahwa pengaruh kualitas layanan, kualitas produk, dan persepsi harga dapat disimpulkan, 1) terdapat pengaruh positif dan signifikan kualitas layanan terhadap loyalitas pelanggan, 2) terdapat pengaruh positif dan signifikan produk. kualitas terhadap loyalitas pelanggan, 3) terdapat pengaruh positif dan signifikan persepsi harga terhadap loyalitas pelanggan, 4) pengaruh kualitas layanan, kualitas produk, dan persepsi harga terhadap loyalitas pelanggan secara simultan.
{"title":"Pengaruh Loyalitas Kualitas","authors":"Dewi Andriani","doi":"10.51903/kompak.v16i1.1150","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1150","url":null,"abstract":"Pejuang UMKM harus bisa melihat barang apa saja yang laris di pasar lapangan. Hal ini bertujuan untuk menyesuaikan kebutuhan warga agar kami sebagai penggiat UMKM dapat menyediakannya. Penelitian ini menggunakan kuesioner online. Fokus penelitian ini adalah kualitas produk dan persepsi harga kerupuk Hudi Jaya. Lokasi penelitian terletak di Simo Mojoruntut, Kecamatan Krembung, Kabupaten Sidoarjo, Jawa Timur. Hasil penelitian ini menunjukkan bahwa pengaruh kualitas layanan, kualitas produk, dan persepsi harga dapat disimpulkan, 1) terdapat pengaruh positif dan signifikan kualitas layanan terhadap loyalitas pelanggan, 2) terdapat pengaruh positif dan signifikan produk. kualitas terhadap loyalitas pelanggan, 3) terdapat pengaruh positif dan signifikan persepsi harga terhadap loyalitas pelanggan, 4) pengaruh kualitas layanan, kualitas produk, dan persepsi harga terhadap loyalitas pelanggan secara simultan.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128476635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1048
PUTRI DYENTA NURCHOLIFAH
This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021. Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV. the sampling method uses purposive sampling with the 2019-2021 research period. This study uses secondary data. the relationship and influence between variables is explained by using the t test method. The research results show that firm size, liquidity and asset structure have no significant effect on firm value. while profitability and leverage have a significant effect on firm value
{"title":"Faktor yang mempengaruhi Nilai Perusahaan","authors":"PUTRI DYENTA NURCHOLIFAH","doi":"10.51903/kompak.v16i1.1048","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1048","url":null,"abstract":"This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021. \u0000Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV. \u0000the sampling method uses purposive sampling with the 2019-2021 research period. This study uses secondary data. the relationship and influence between variables is explained by using the t test method. \u0000The research results show that firm size, liquidity and asset structure have no significant effect on firm value. while profitability and leverage have a significant effect on firm value ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125844559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1034
Nurfani Azimawati Nurfani Azimawati
The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.
{"title":"Pengaruh Non Performing Loan, Loan to Deposit Ratio, Dan Biaya Operasional Dan Pendapatan Operasional Terhadap Profitabilitas Bank Pembangunan Daerah","authors":"Nurfani Azimawati Nurfani Azimawati","doi":"10.51903/kompak.v16i1.1034","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1034","url":null,"abstract":"The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"353 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122920361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1154
Agis Pratiwi, Tri Utami Lestari
This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting
本研究旨在考察管理层持股、经营性现金流和公司经营复杂程度对地方政府官网上财务信息披露的影响。本研究中的人口是2019- 2021年在印度尼西亚证券交易所(IDX)上市的房地产和房地产行业公司。本研究的抽样方法采用有目的抽样，共获得60家公司样本，研究周期为3年，共获得180个研究观察值。本研究使用的数据分析模型为逻辑回归分析，使用SPSS Version 26软件。结果表明，管理层所有权、经营性现金流和公司经营的复杂性同时对财务报表报告的及时性产生显著影响。同时，部分管理层持股、经营性现金流量、公司经营的复杂程度对官方网站对财务报表报告及时性的影响不显著
{"title":"Pengaruh Kepemilikan Manajerial, Arus Kas Operasi, dan Kompleksitas Operasi Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan","authors":"Agis Pratiwi, Tri Utami Lestari","doi":"10.51903/kompak.v16i1.1154","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1154","url":null,"abstract":"This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124387887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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