scholarly journals Analisis faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Periode 2017-2019

2021 ◽  
Vol 16 (4) ◽  
pp. 729-738
Author(s):  
Yunicha Situmorang ◽  
Januardin Januardin
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Data Sources ◽  
Financial Reports ◽  
Research Population ◽  
Secondary Data Sources

This study aims to determine and analyze the factors that influence the financial reporting of banking companies listed on the IDX as measured using the ratio of Profitability, Liquidity, and Leverage based on financial statements in 2017-2019, which are independent variables and timeliness is a variable. Dependent. In the process of this research using secondary data sources. Secondary data is data obtained from other parties or sources that already exist. And the author does not collect data directly from the object under study. The data obtained were obtained from financial reports published on www.IDX.co.id. The research population in this study was 43 companies with a total sample of 90 companies, using the Purposive Sampling method, namely the determination of the model based on criteria. This research method uses qualitative research methods. Data collection is a method of documentation in the process of this research using secondary data sources. The test of this research uses the T-test and F test. The results of hypothesis testing indicate that profitability, liquidity, and leverage have a significant effect on the timeliness of submitting financial statements. However, there is no evidence that ownership structure affects the timeliness of financial reporting submissions.

scholarly journals Analisis Tingkat Kesehatan Laporan Keuangan pada PT Bank Syariah Mandiri Tbk. dengan Metode CAMEL Periode 2016 – 2020

2021 ◽  
Vol 6 (1) ◽  
pp. 29-37
Author(s):  
Muhammad Iqbal Surya Pratikto ◽  
Nisha Nor Rahmawati
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Sources ◽  
Capital Asset ◽  
Financial Reports ◽  
Secondary Data Sources ◽  
Asset Quality

The purpose of this research is to see and find out the level of the soundness of the financial statements at PT Bank Syariah Mandiri Tbk using the CAMEL method (Capital, Asset Quality, The method of data collection used in this research is the documentation of secondary data sources that have been collected and have been documented on the bank's official website in the form of existing financial reports. The results obtained in this study are CAR, ROA, and NI very healthy, NPF, ROE, FDR healthy, and PDN, BOPO quite healthy.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

scholarly journals Analisis Efisiensi dan Skala Ekonomis Pada Industri Kerajinan Anyaman Bambu Kecamatan Susut Kabupaten Bangli

2019 ◽  
Vol 8 (1) ◽  
pp. 1-14
Author(s):  
Taranitha Putri Wilanda ◽  
Surya Dewi Rustariyuni
Keyword(s):  
Work Experience ◽  
Sampling Method ◽  
Economies Of Scale ◽  
Secondary Data ◽  
Analysis Techniques ◽  
Production Factors ◽  
Scale Test ◽  
Secondary Data Sources ◽  
Craft Industry

This study aims to analyze; 1) simultaneously, and analyze the partial effect of the use of production factors labor, work experience and capital for various products of the bamboo weaved craft industry, 2) to investigate the economies of scale and 3) analyze the efficiency of production factors in the bamboo weaved handicraft industry in Kecamatan Susut, Kabupaten Bangli. The type of data in this study is quantitative and qualitative data with primary and secondary data sources. Respondents in this study amounted to 93 peoples, a sample of 1277 craftsmen and calculated using the Slovin's formula. The determination of the sample size in each village was determined by the disproportional stratified random sampling method. Data analysis techniques used in this research is the analysis techniques of Cobb-Douglass, economies of scale, and economic efficiency. The results showed that the variable labor (X1), work experience (X2), and capital (X3) simultaneously and partially had a positive and significant impact on the amount of production (Y) to the bamboo weaved craft industry in Susut District, Bangli Regency. Economies of scale test in a state of increasing return to scale, but partially still in a decreasing return to scale condition. The efficiency of the use of production factors has not been efficient.

scholarly journals Hukum terhadap Konsumen dan Pelaku Usaha Lainnya melalui Intervensi Negara

2017 ◽  
Vol 1 (1) ◽  
pp. 81
Author(s):  
Muhammad Erwin Munthe
Keyword(s):  
National Economy ◽  
Legal Protection ◽  
Secondary Data ◽  
State Intervention ◽  
The State ◽  
Data Sources ◽  
Price Determination ◽  
Secondary Data Sources ◽  
Evaluative Research

Abstract Constitution mandates that the national economy should be run by promoting people's welfare. This study intends to analyze the mechanisms and criteria for state intervention in order to provide legal protection to consumers and other businesseman in creating healthy business competition. This study uses doctrinal method research in the form of evaluative research. The approach which is used is the approach of legislation with secondary data sources in the form of primary, secondary and tertiary legal materials. From the discussion and showed that the mechanism of state intervention is likethe delimitation of the price tolerance 10 % for rice, granting subsidies (BLT), market operations, tariff Arrangement of Impor Tax, Price Determination of Government Purchase (HPP), Restrictions of food exports. While the criteria for state intervention is the production branches which are important for the country and dominate the life of many people, the production branches are arranged legislation, organized by the state or body or institution established or designated by the government.AbstrakUndang-Undang Dasar 1945 mengamanatkan bahwa perekonomian nasional harus dijalankan dengan mengedepankan kesejahteraan rakyat. Penelitian ini bertujuan untuk menganalisis mekanisme dan kriteria intervensi negaradalam rangka memberikan perlindungan hukum kepada konsumen dan pelaku usaha lainnya dalam mewujudkan persaingan usaha sehat. Penelitian ini menggunakan metode penelitian doktrinal dalam bentuk penelitian evaluatif. Pendekatan yang digunakan adalah pendekatan perundang-undangan dengan sumber data sekunder berupa bahan hukum primer, sekunder dan tersier. Dari hasil pembahasan dan penelitian diperoleh bahwa mekanisme inrevensi harga adalahseperti penetapan batas toleransi harga 10% untuk beras, Pemberian Subsidi (Harga/BLT), Operasi Pasar, Pengaturan Tarif Bea Masuk Impor, Penetapan Harga Pembelian Pemerintah (HPP), Pembatasan Ekspor Pangan. Sedangkan kriteria intervensi negara yaitu pada cabang-cabang produksi yang penting bagi negara dan menguasai hajat hidup orang banyak, cabang-cabang produksi tersebut diatur undang-undang, diselenggarakan oleh BUMN atau badan atau lembaga yang dibentuk atau ditunjuk oleh pemerintah.

scholarly journals Motivasi Wisatawan Wanita dan Persepsi Masyarakat Lokal terhadap Klub Gay di Seminyak, Bali

2019 ◽  
Vol 7 (1) ◽  
pp. 140
Author(s):  
Dio Pratama ◽  
Saptono Nugroho
Keyword(s):  
Direct Observation ◽  
Local Community ◽  
Secondary Data ◽  
Sampling Technique ◽  
Data Sources ◽  
Primary Data ◽  
Purposive Sampling ◽  
Local Perception ◽  
Secondary Data Sources

This research was conducted to find out the motivation of female tourist to visit Gay club, the perception of the tourist and local community towards the Gay Club. The methods used in this research id descriptive qualitative. The technique of determination of informants used is purposive sampling technique. Data sources used are primary and secondary data sources. Primary data in this research is sourced from direct observation to the research location by means of observation and interviews. While secondary data in this research are the data obtained from the documentation or studies library to complement the primary data. The result of the research shows that most tourist say curious to see Gay club as a motivation for a visit; most tourist plead happy after seeing the atrractions there; most neutral against Gay tourist; most local community already know about Gay club; most local community are not disturbed; most local people are not benefitting from the presence of the Gay club. Keywords : Tourist Motivation, Community Local Perception, Gay Club

scholarly journals Pengaruh Nilai Tukar, Tingkat Pertumbuhan Ekonomi, Dan Tingkat Inflasi Terhadap Jakarta Islamic Index

2019 ◽  
Vol 2 (2) ◽  
pp. 187
Author(s):  
Aqinatul Munawaroh Agustina ◽  
Abdul Haris Naim ◽  
Surepno S
Keyword(s):  
Economic Growth ◽  
Exchange Rate ◽  
Quantitative Research ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Data Sources ◽  
Analysis Method ◽  
Secondary Data Sources

<p class="bdabstract"><em>The purpose of this study was to analyze the effect of the rupiah exchange rate, economic growth and inflation on the Jakarta Islamic Index. This type of research is quantitative research with secondary data sources. The sampling method uses purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partially the rupiah exchange rate has a significant effect on the Jakarta Islamic Index while economic growth and inflation have no significant effect on the Jakarta Islamic Index. Simultaneously variables of the rupiah exchange rate, economic growth, and inflation significantly influence the Jakarta Islamic Index.</em></p>

scholarly journals Pengelolaan Sampah Di Daya Tarik Wisata Pantai Candikusuma, Desa Candikusuma, Kecamatan Melaya, Kabupaten Jembrana

2019 ◽  
Vol 7 (2) ◽  
pp. 239
Author(s):  
Made Bagus Megawan ◽  
Ida Bagus Suryawan
Keyword(s):  
Waste Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Data Sources ◽  
Primary Data ◽  
Tourist Attraction ◽  
Identification Process ◽  
Junk Mail ◽  
Secondary Data Sources

This research was conducted to find out what kind of waste management is in the tourist attraction of Candikusuma Beach and how much participation and involvment of society in it. Garbage now becomes a crucial problem so it needs to be identified more about it’s management. Waste is a challenge in the implementation of tourism activities. Rubbish need to be addressed in maintaining Cleanliness (Kebersihan) and Beauty (Keindahan) of tourism attraction as an indicator in the Sapta Pesona. The methods used in this research is descriptive qualitative. The technique of determination of informants used is purposive sampling technique. Data sources used are primary and secondary data sources. Primary data in this research is sourced from direct observation to the research location by means of observation and interviews. While secondary data in this research are the data obtained from the documentation or studies library to complement the primary data from the Locus of the reserch. The results of research indicate that the existing waste management in coastal tourist attraction Candikusuma Beach is good, it’s just the involvement of the community in it has not been maximized and less care about coastal cleanliness, the identification process of this management using 3R process among others Reduce, Reuse Recycle. Origin of waste there is a large portion of it coming from the junk mail from upstream. Although there are still many things thet need to be addressed in order to make the management process better and maximum. Keyword : Waste, 3R Process, Society Participation.

scholarly journals FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM SYARIAH PT. WIJAYA KARYA, TBK., DAN PT. ANEKA TAMBANG, TBK.

2021 ◽  
Vol 1 (2) ◽  
pp. 36-44
Author(s):  
Zahida I’tisoma Billah ◽  
Nuri Fara Daisil Jinnani
Keyword(s):  
Stock Price ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Return On Assets ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Technique ◽  
Equity Ratio ◽  
Selection Of

The stock price always changes. Investors can find out the factors that influence it with a fundamental analysis of the company's financial statements. This study aims to determine whether the Return On Assets, Return On Equity, and Debt to Equity Ratio affect the stock price fluctuation of PT. Wijaya Karya, Tbk. and PT. Aneka Tambang, Tbk. in 2016-2018. The research method used is descriptive quantitative, then this study uses the population and samples in the selection of research objects. The population consisted of 30 companies registered in JII, the sampling method was purposive sampling and obtained PT. Wijaya Karya, Tbk. and PT. Aneka Tambang, Tbk. The research data is secondary data obtained from the annual financial reports of the two research samples. The data analysis technique used is multiple regression. The results of the study concluded that both simultaneously and partially ROA, ROE, and DER did not have a significant effect on the stock price of PT. Wijaya Karya, Tbk. and PT. Aneka Tambang, Tbk. 2016-2018 period.

scholarly journals Pengukuran Kinerja Keuangan PT Bank Panin Dubai Syariah Tbk Menggunakan Model Analisis DuPont System

Telaah Bisnis ◽  
2021 ◽  
Vol 21 (1) ◽  
pp. 47
Author(s):  
Evan Stiawan ◽  
Vivi Esty Magfiroh
Keyword(s):  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Techniques ◽  
Significant Difference ◽  
Net Profit ◽  
Asset Turnover ◽  
Secondary Data Sources

The purpose of this study is to study and compare financials for each financial period for three periods from PT Bank Panin Dubai Syariah Tbk. Period 2016-2018. The company’s financial performance uses Return on Equity (ROE), Return on Investment (ROI), Total Asset Turnover (TAT), and Net Profit Margin (NPM). This study uses a comparative quantitative method using secondary data sources, namely the source of PT Bank Panin Dubai Syariah Tbk’s financial reports since 2009. The research sample consisted of 12 financial statements selected by purposive sampling with a total of 48 data, and data analysis techniques using Two Ways ANOVA. The analysis showed a significant difference between finances based on the category of financial ratios over the three periods known from the significant value of 0,000<0.05.

scholarly journals Pengaruh Rasio Keuangan Terhadap Financial Distress pada Industri Food And Beverage di Bursa Efek Indonesia Periode 2017-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Dwi Nurhayati ◽  
Riana R Dewi ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Additional Information ◽  
Food And Beverage ◽  
Flow Variables

This study aims to determine the effect of profitability, leverage, liquidity, and cash flow on financial distress. This study uses a logistic regression data analysis method with the help of the SPSS version 21 program. The population in this study were 19 food and beverage companies on the Indonesia Stock Exchange (BEI) from 2017-2019. The data used in this study is secondary data obtained from financial reports published by the company from the website (www.idx.co.id). The sample was determined by the purposive sampling method, which is based on the criteria set and obtained as many as 19 companies where the research was conducted for 3 years so that 57 samples were obtained consisting of 15 companies that experienced financial distress and 42 companies that were non-distressing. The results of this research indicate that profitability, leverage and liquidity have no effect on financial distress while cash flow variables have an effect on financial distress. The results of this research are expected to be additional consideration in making company decisions in managing the company in order to avoid financial distress. And can be additional information for users of financial statements for consideration of investment decisions

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