Pengaruh Profitabilitas, Leverage, Opini Auditor, Firm Size, Umur Perusahaan Terhadap Audit Delay Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Periode 2016-2018

2021 ◽  
Vol 2 (1) ◽  
pp. 17-24
Author(s):  
Eko Siswanto ◽  
Fatchurrochman Fatchurrochman

Abstract— The purpose of this study is to seek the profitability, leverage, auditor's opinion, firm size, company age on audit delay. Purposive sampling technique was used in sampling. The annual reports of LQ-45 Index enterprises registered on the IDX during 2016 to 2018 are used as secondary data sources. Data analysis was performed by multiple linear regression. Hypothesis testing results show that the profitability variable does not affect audit postponement, leverage variable has a positive effect on audit delay, auditor opinion variable influences audit delay, firm size variable does not affect audit deferment, while age of corporation variable has’t not react on audit delay. Keywords—: Profitability; Leverage; Auditor Opinion; Firm Size; Company Age .

INOVATOR ◽  
2019 ◽  
Vol 8 (2) ◽  
pp. 25
Author(s):  
Aris Setia Noor ◽  
Berta Lestari

<p><em>This research was conducted to analyze the effect of customer value dimensions on TransMart customer satisfaction in Banjarmasin. The customer value variables used are value outcomes, process value and enjoyment shopping.</em></p><p><em>�������������� The type of research used is descriptive quantitative. The type of data used is qualitative and quantitative data, while the data sources are primary and secondary data. The population of this study is customers who shop at TransMart Banjarmasin. The sampling technique carried out for this study was determined intentionally. The number of samples taken is 30 customers. The technique of collecting data through observation and questionnaires. Data analysis techniques are carried out using multiple linear regression methods.</em></p>


2020 ◽  
Vol 3 (1) ◽  
pp. 49-61
Author(s):  
Utami Puji Lestari ◽  
Fitri Dwi Jayanti

AbstrakTujuan penelitian ini adalah untuk menguji apakahFee Based Income berpengaruh terhadap pembiayaan Murabahah, apakah Capital Adequacy Ratio berpengaruh terhadap pembiayaan Murabahah. Apakah Non Performing Financing berpengaruh terhadap pembiayaan Murabahah. Apakah Return On Asset berpengaruh terhadap pembiayaan Murabahah. Metode penelitian yang digunakan ialah penelitian deskriptif dengan sumber data sekunder. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan Fee Based Income berpengaruh terhadap pembiayaan Murabahah. Capital Adequacy Ratio tidak berpengaruh terhadap pembiayaan Murabahah. Non Performing Financing tidak berpengaruh terhadap pembiayaan Murabahah. Return On Asset tidak berpengaruh terhadap pembiayaan Murabahah.Kata Kunci :  Pembiayaan Murabahah, Fee Based Income, Fee Based Income, Capital Adequacy Ratio, Non Performing Financing, Return On AssetAbstractwhether the Capital Adequacy Ratio has an effect on Murabahah financing. Does Non Performing Financing affect Murabahah financing. Does Return On Asset have an effect on Murabahah financing. The research methods used are descriptive research with secondary data sources. Data analysis techniques use multiple linear regression.  The results of the study indicated that the Fee-Based Income affected the Murabahah Capital Adequacy Ratio Financing had no effect on Murabahah financing. Non Performing Financing has no effect on Murabahah financing. Return On Asset has no effect on Murabahah financing.Keywords : Murabahah financing, Fee Based Income, Fee Based Income, Capital Adequacy Ratio, Non Performing Financing, Return On Asset


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


2021 ◽  
Vol 22 (2) ◽  
pp. 168-190
Author(s):  
Zuhri Fahruddin

Abstract: The learning carried out by the teacher in the classroom must develop the quality of learning, one of which is learning motivation, students who are not passionate about learning are not optimal and of high quality, from this goal the reality is still far from expectations, many students are not aware of the importance of studying seriously, there is no passion study, there is no fun in the study room. The sampling technique used is Census Sample (Sample Saturated), while criterion-based selection is used when conducting qualitative research, 30 students as primary data sources, two teachers as secondary data sources. Data collection techniques using in-depth interviews, observation, documentation and questionnaires, while data analysis by reducing data, presenting data, drawing conclusions and verification by means of research stages I and II students and teachers with a Da'wah educational background, stage III and IV student informants and teachers with PAI educational background.


2020 ◽  
Vol 18 (1) ◽  
pp. 51
Author(s):  
Rully Firmansyah ◽  
Dyah Wulansari

Happiness is the main goal in life. To measure someone's happiness is not easy, many opinions have emerged. Some say happiness can be measured through the satisfaction of one's life, some say happiness is measured through one's income, education, and health. The number of people's opinions to measure one's happiness appears as an indicator of happiness. At present, there are 48 indicators. One of the most accurate is HPI. The HPI indicator is very important for a country to increase the happiness of its people. Example: life expectancy in a country will increase and unemployment will decrease because a person has extensive knowledge and knowledge that is needed both by himself and the company that will accept him as his employee. The purpose of this study is to find out how HDI influences, life expectancy, unemployment on the level of happiness of people in ASIA. In this study using secondary data sources conducted by taking HDI data, life expectancy, unemployment in ASIA, and HPI data on ASIA. The results of the analysis using quantitative methods indicate that the independent variables namely HDI, life expectancy, and unemployment. Has a significant positive effect on the HPI dependent variable.


2020 ◽  
Vol 8 (4) ◽  
pp. 1222
Author(s):  
Muhammad Akbar Marzuq ◽  
Anik Lestari Andjarwati

A brand will carry out several marketing strategies to attract consumers. especially for countries with a Muslim majority community, the product must have halal legality. There are several factors considered by consumers to choose the product purchased, among others, the existence of halal labels on packaging, emotional advertising, and diskons. The purpose of this paper is to study the effect of product labels, emotional advertising, and discount on purchasing decisions. This research is focused on consumers who have bought Chatime as a bubble drink, Muslim, aged 15-60 years old, and a final consumer. uses a nonprobability sampling technique. Questionnaires were distributed to 200 participants with Google form. Data analysis techniques using Multiple Linear Regression. The results showed that product labels, iklan emosional, and diskons had a positive effect on consumer purchasing decisions.


2019 ◽  
Vol 4 (2) ◽  
pp. 260-277
Author(s):  
Nuramal

This study aims to determine the effect of Administrative Sanctions and Forced Letters on Optimizing Disbursement of Tax Arrears at the Pratama Tax Office North Makassar. Data collection uses secondary data obtained from the Pratama Makassar North Tax Service Office. The population is 36 tax payers and the sample is 36. The data analysis method uses multiple linear regression techniques. The results of this study indicate that administrative sanctions show a positive and significant. This means that administrative sanctions have a positive effect on optimizing the disbursement of tax arrears. The forced letter shows positive and significant. This means that forced letters have a positive and significant effect on optimizing the disbursement of tax arrears.


2019 ◽  
Vol 7 (1) ◽  
pp. 140
Author(s):  
Dio Pratama ◽  
Saptono Nugroho

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


2021 ◽  
Vol 9 (3) ◽  
pp. 1227-1240
Author(s):  
Hasivatus Sariroh

This study is a quantitative study that aims to determine the effect of the current ratio, debt to asset ratio, return on assets, and firm size on financial distress. Logistic regression method was used to test all relationships between independent variables and dependent variables with nominal/ordinal data scales. The dependent variable in this study is financial distress. The independent variables in this study are liquidity, leverage, profitability and firm size. This study uses secondary data from annual reports of trading, service, and investment companies listed on the Indonesia Stock Exchange from 2016 to 2018. The population used is companies in the trade, services, and investment sectors listed on the Indonesia Stock Exchange (IDX). from 2016 to 2018 with a total of 162 companies selected using purposive sampling technique. The results of hypothesis testing indicate that the current ratio, debt to asset ratio, return on assets, and firm size have no effect on the company's financial distress. From research conducted by researchers, for management to be used as a basis to take corrective actions if there are indications that the company experiencing financial distress. For investors, to be used as a basis in making the right decision to invest in a company.


2021 ◽  
Vol 1 (2) ◽  
pp. 76-88
Author(s):  
Arham Junaidi Firman ◽  
Akhmat Noor Syofik ◽  
Anis Rahmawati

The world of education today began to be tarnished because of the frequent encounters of psychic or moral violence so that it is necessary to increase and develop the creativity of educators, especially in understanding the psychological condition of student. This study aims to examine critically and reflectively about the concept of creativity according to Muhammad Iqbal and its implementation in understanding the psychology of student. Data collection in this study was conducted through documentation techniques with secondary data sources as the primary data. Furthermore, data analysis is done through content analysis. The results of the study showed, namely First, the concept of creativity according to Muhammad Iqbal is part of the development of individuality that can be understood by exploring the conception of the nature and function of individuals through education. Second, the implementation of Muhammad Iqbal's concept of creativity in the psychological understanding of learners has a very urgent position in the world of education today.


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