scholarly journals Pengaruh Penerapan IFRS, Jenis Industri dan Probabilitas Kebangkrutan terhadap Audit Delay (Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

ACCRUALS ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 68-81
Author(s):  
Ina Amalia Nurahmayani ◽  
Pupung Purnamasari ◽  
Magnaz Lestira Oktaroza

The delay audit is the period in completing the audit process by an independent auditor from the closing date of the book on 31 December until the date of signing of the independent auditor's report. Audit delay can occur because of obstacles in the implementation of the audit process. This study aims to obtain empirical evidence on the effect of IFRS implementation, industry type, and bankruptcy probability of audit delay. The research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This research uses sample data of LQ 45 index company that listed in Bursa Efek Indonesia (BEI) during period 2013-2015. Sampling method used is purposive sampling method. After selecting based on purposive sampling method, there are 14 LQ 45 index companies that meet the required sample criteria with observation period for 3 years, so that 42 observations are obtained. The results of this study indicate that the implementation of IFRS effect on audit delay, Industrial Type affect audit delay, Probability Bankruptcy does not affect audit delay. The researcher recommends for further research to use other sector companies for research, using a method of determining samples other than purvosive sampling, replacing other independent variables that may affect audit delay.

2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  


2019 ◽  
Vol 3 (1) ◽  
pp. 59
Author(s):  
Kezia Josephine ◽  
Estralita Trisnawati ◽  
Herlin Tundjung Setijaningsih

Saat ini investor lebih tertarik berinvestasi pada perusahaan yang memiliki harga saham yang stabil. Oleh sebab itu, penting bagi perusahaan untuk mengetahui faktor-faktor yang berpengaruh terhadap harga saham. Dalam penelitian ini terdapat dua faktor yang akan yaitu modal intelektual dan tata kelola perusahaan dengan menggunakan variabel mediasi kinerja keuangan (ROA). Penelitian ini ingin melihat pengaruh langsung dan tidak langsung antara variabel independen terhadap variabel dependen. Sampel yang digunakan dalam penelitian diambil melalui perusahaan dalam LQ 45 dengan menggunakan metode purposive sampling dalam periode waktu 2015-2017. Metode analisis data yang digunakan ialah Eviews versi 10. Hasil dari penelitian ini menemukan bahwa modal intelektual tidak berpengaruh langsumh terhadap nilai perusahaan, sedangkan tata kelola perusahaan memiliki pengaruh terhadap nilai perusahaan. Hasil penelitian ini juga menemukan bahwa terjadi pengaruh tidak langsung antara tata kelola perusahaan terhadap nilai perusahaan melalui kinerja keuangan. Currently investors will be more interested in investing in companies that have a stable stock price. Therefore, it is important for the company to know the factors that affect the stock price. In this research there are two factors that will be intellectual capital and corporate governance by using variable of financial performance mediation (ROA). This study wanted to see the direct and indirect influence between the independent variables to the dependent variable. The sample used in the study was taken through the company in LQ 45 by using purposive sampling method within the period of 2015-2017. Data analysis method used is Eviews version 10. The results of this study found that intellectual capital has no direct effect on firm’s value, while corporate governance has an influence on firm’s value. The results of this study also found that there is an indirect influence between corporate governance on firm’s value through financial performance.


2019 ◽  
Vol 15 (2) ◽  
pp. 299
Author(s):  
Mario Arron Sumolang ◽  
Grace Adonia Josefina Rumagit ◽  
Lyndon Reinhard Jacob Pangemanan

The purpose of this study was to determine the perceptions of farmers saving at Bank Rakyat Indonesia Sonder Unit. This research has been carried out for three months, namely from April 2019 to June of 2019 starting from preparation to preparation of research reports. The sampling method in this study was intentional (purposive sampling) The data used in this study were primary and secondary data. Primary data is data obtained directly from 79 farmers who save at Bank Rakyat Indonesia Unit Sonder using a questionnaire. Secondary data is data obtained from PT. Bank Rakyat Indonesia Unit Sonder, such as data on consumer saving farmers. The analytical method used in this study is descriptive analysis method and uses Likert scale analysis. The results of this study indicate that the perception of farmers saving at Bank Rakyat Indonesia Unit Sonder belongs to the Satisfied category. .+eprm*


2016 ◽  
Vol 19 (3) ◽  
pp. 463
Author(s):  
Tiara Pandansari

<p><em>This research aims to measure the disclosure level of local governments’ financial reports in Central Java Province. More importantly, we also investigate factors associated with the disclosure level. We measure the disclosure level using the Modified LGA Index. Meanwhile we use the local government’ dependence and government complexity as the independent variables. Using purposive sampling method, this research generates 32 local governments (districts/ municipals) as the final sample. The descriptive analysis suggests that the average value of the disclosure level is 58.46%. Meanwhile, local governments’ dependence on general allocation funds (DAU) and shared revenue funds (DBH) affect the disclosure level. However, we do not find significant effect between local governments’ dependence on special allocation funds (DAK) and government complexity on the disclosure level.</em></p><p><em><br /></em></p><p align="center"><strong>Abstrak</strong></p><p align="center"><strong> </strong></p><p>Penelitian ini bertujuan untuk mengukur tingkat pengungkapan dalam laporan keuangan pemerintah daerah di Jawa Tengah, serta menguji dan menganalisis faktor-faktor yang mempengaruhinya. Tingkat pengungkapan diukur dengan menggunakan Modified LGA Index, sedangkan sebagai variabel bebas yang digunakan adalah tingkat ketergantungan daerah, dan kompleksitas pemerintahan. Sampel penelitian ini dipilih menggunakan purposive sampling method, sehingga diperoleh ukuran sampel yaitu 32 laporan keuangan pemerintah daerah. Alat analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan tingkat pengungkapan pada masing-masing sampel. Rata-rata nilai pengungkapan sebesar 58,46  persen. Penelitian ini juga menunjukkan bahwa tingkat ketergantungan terhadap Dana Alokasi Umum dan tingkat ketergantungan terhadap Dana Bagi Hasil berpengaruh terhadap tingkat pengungkapan,  tingkat ketergantungan terhadap Dana Alokasi Khusus, dan kompleksitas pemerintah tidak berpengaruh terhadap tingkat pengungkapan dalam laporan keuangan pemerintah daerah.<em><br /></em></p>


2021 ◽  
Vol 3 (1) ◽  
pp. 12-22
Author(s):  
Wahyunita Sitinjak ◽  
Marlan ◽  
Azis Trilinardi

Tujuan penelitian ini adalah untuk mengetahui bagaimana sistem pemeliharaan usaha ternak sapi, menganalisis besarnya pendapatan usaha ternak sapi dan menganalisis besarnya kontribusi pendapatan usaha ternak sapi terhadap pendapatan keluarga petani padi sawah.Adapun metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis proporsi.Responden diambil dengan menggunakan metode purposive sampling dan menggunakan rumus slovin yaitu sebanyak 30 orang petani peternak. Berdasarkan hasil penelitian di Nagori Tumorang, Kecamatan Gunung Maligas, Kabupaten Simalungun dapat diambil kesimpulan bahwa sistem pemeliharaan usaha ternak sapi di daerah penelitian masih tergolong sederhana atau tradisional(ekstensif). Rataan pendapatan bersih usaha ternak sapi di daerah penelitian adalah sebesar Rp.13.313.046,63 per peternak pertahun. Kontribusi pendapatan usaha ternak sapi terhadap pendapatan keluarga petani padi sawah di daerah penelitian adalah >50% yakni sebesar 57,04% yang berarti pendapatan usaha ternak sapi tersebut memberikan kontribusi yang cukup besar terhadap pendapatan keluarga petani padi sawah di daerah penelitian The purpose of this study is to find out how the system of maintenance of cattle business, analyze the amount of cattle business income and analyze the contribution of cattle business income to the income of rice farming families.The analysis method used in this research is descriptive analysis and proportion analysis. Respondents were taken using a purposive sampling method and using the Slovin formula as many as 30 breeder farmers. Based on the results of research in Nagori Tumorang, Gunung Maligas District, Simalungun District, it can be concluded that the maintenance system for cattle in the study area is still relatively simple or traditional (extensive).The average net income of the cattle business in the study area is Rp.13.313.046,63 per breeder per year. The contribution of beef cattle business income to the income of the families of lowland rice farmers in the study area is> 50% which is equal to 57,04%, which means that the income of the cattle business has contributed significantly to the income of the lowland rice family in the study area.


2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Lenny Gannika ◽  
Andi Buanasasi

Abstrack: Nurse’s performance is a quality and quantity work result accomplished by a nurse in fulfilling her duties according to her responsibilities in providing nursing care to the patient overall. There is some factors that influence the nurse performance,one of the factor is leadership style. The research purpose is to identify the leadership style og head room to the nurse and nurse performance to the patient and to analyze whether there is any relation of leadership style of head room with nurse performance in inpatient room of GMIM Pancaran Kasih Hospital Manado. The research design used is descriptive analysis method through cross-sectional. The sample consists of 61 respondents obtained by using non random sampling technique with purposive sampling method. The result of the research significant result was obtained at ρ-value=1,000 >(0,05). The condusion is that there is no relation between leadership style of head room with nurse performance in inpatient room of GMIM Pancaran Kasih Hospital Manado.Keywords: Head office leadership style, nurse performanceAbstrak: Kinerja perawat adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seorang perawat dalam melaksanakan tugasnya sesuai dengan tanggung jawabnya dalam memberikan asuhan keperawatan kepada pasien secara menyeluruh. Ada berapa faktor yang mempengaruhi kinerja perawat salah satunya yaitu gaya kepemimpinan. Tujuan penelitian ini mengidentifikasi gaya kepemimpinan kepala ruangan pada perawat dan kinerja perawat pada pasien serta menganalisis Apakah Ada Hubungan Gaya Kepemimpinan Kepala Ruangan Dengan Kinerja Perawat Diruang Rawat Inap RSU GMIM Pancaran Kasih Manado. Desain penelitian yang digunakan Deskriptif Analitik dengan pendekatan Cross Sectional. Sampel berjumlah 61 responden yang didapat dengan menggunakan tehnik non random sampling dengan metode purposive sampling. Hasil penelitian didapatkan nilai signifikan p-value = 1,000 > (0,05) Kesimpulan bahwa tidak terdapat hubungan antara gaya kepemimpinan kepala ruangan dengan kinerja perawat diruang rawat inap RSU GMIM Panacaran Kasih Manado.Kata Kunci : Gaya Kepemimpinan Kepala Ruangan, Kinerja Perawat


2020 ◽  
Vol 1 (3) ◽  
pp. 271-278
Author(s):  
Rabiatul Adawiah ◽  
Syamsul Bachri Daeng Parani ◽  
Farid Farid

The  purpose  of  this  study  is  to  determine  the  influence  of  price  and  brand  image  both simultaneously and partially to customer loyalty at grand hero Supermarkets in the city of Palu. The independent variables used in this study are price and brand image. While the dependent variable is Customer Loyalty  (Y).  The  research  method  used  in  this  research  is  descriptive causal  method.  The sample used in this study were as many as 93 respondents with the form of sampling using accidental sampling and Purposive Sampling techniques. Data analysis method used in this research is multiple linear regression analysis method. The results of this study indicate that simultaneously the price and brand  image  have  a  significant  effect on  customer  loyalty  at  grand  hero  supermarket  in  the  city  of hammer. Partially  significant  effect  on  customer  loyalty  using  viva  cosmetic product  at  grand  hero supermarket in Palu City. Tujuan  dari  penelitian  ini  yaitu  untuk  mengetahui  pengaruh  harga  dan  citra  merek   baik  secara serempak  maupun  parsial  terhadap  loyalitas  pelanggan  pada  Swalayan  grand  hero  di  Kota  Palu. Variabel independen  yang  digunakan  dalam  penelitian  ini  adalah  harga  dan citra  merek.  Sedangkan variable  dependen  adalah  Loyalitas pelanggan  (Y).  Metode  penelitian  yang  digunakan  dalam penelitian ini  adalah  metode  deskriptif  kausal.  Sampel  yang  digunakan  pada penelitian  ini  yaitu sebanyak 93 responden dengan bentuk pengambilan sampel menggunakan teknik accidental Sampling dan  Purposive Sampling.  Metode  analisis  data  yang  digunakan  dalam  penelitian  ini adalah  metode analisis  regresi  linear  berganda.  Hasil  penelitian  ini menunjukkan   bahwa  secara  simultan harga  dan citra  merek berpengaruh  signifikan   terhadap  loyalitas  pelanggan  pada  swalayan grand  hero  di  kota palu.  Secara  parsial  berpengaruh signifikan terhadap  loyalitas  pelanggan  menggunakan  produk kosmetik viva pada swalayan grand hero di Kota Palu.


2021 ◽  
Vol 11 (2) ◽  
pp. 73-77
Author(s):  
Christina Matiur Aruan

This research was conducted with the aim of finding out if there is an influence of personal independence on entrepreneurial behavior in clothing traders Pasar PetisahMedan. The research method used is a descriptive analysis method, and uses a simple linear regression analysis method. The data used in this study are primary and secondary data. The population in this study amounted to 69 people with sampling techniques using the purposive random sampling method. Data is processed statistically using spss for windowsprogramtools. The results of this study show that personal independence has a positive and significant effect on entrepreneurial behavior.


2020 ◽  
Vol 3 (3) ◽  
pp. 289-298
Author(s):  
Hartati Hartati ◽  
Suardi Suardi ◽  
Ira Nuriya Santi

The purpose of this study is to determine simultaneous and partial influence of product quality both on repurchase decision of Shinzui bath soap in Palu City. Independent variables used in this study consist of performance, features, reliability, durability, conformance, aesthetics, and perceived quality; while dependent variable is repurchase decision (Y). The research method is descriptive. Sample consists of 80 respondents who selected by purposive sampling technique. Data analysis method is multiple linear regressions. The result of this research shows that product quality, consists of performance, feature, reliability, durability, conformance, aesthetics, and perceived quality simultaneously have significant influence on repurchase decision of Shinzui bath soap in Palu City. Partially, product qualities that consist of feature and perceived quality have significant influence on repurchase decision of Shinzui bath soap in Palu City. While performance, reliability, durability, conformance, and aesthetics variables partially have non-significant influence on repurchase decision of Shinzui bath soap in Palu City. Tujuan dari penelitian ini untuk mengetahui pengaruh kualitas produk baik secara serempak maupun parsial terhadap keputusan pembelian ulang sabun mandi Shinzui di Kota Palu. Variabel independen yang digunakan dalam penelitian ini adalah Kinerja (Performance), Keistimewaan (Features), Kehandalan (Reliability), Daya Tahan (Durability), Kesesuaian (Conformance), Estetika (Aesthetics), dan Kualitas Yang Dirasakan (Perceived Quality), sedangkan variabel dependen adalah Keputusan Pembelian Ulang (Y). Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif. Sampel yang digunakan pada penelitian ini yaitu sebanyak 80 responden dengan bentuk pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan kualitas produk yang terdiri dari Kinerja (Performance), Keistimewaan (Features), Kehandalan (Reliability), Daya Tahan (Durability), Kesesuaian (Conformance), Estetika (Aesthetics), dan Kualitas Yang Dirasakan (Perceived Quality) berpengaruh signifikan terhadap keputusan pembelian ulang sabun mandi Shinzui di Kota Palu. Secara parsial kualitas produk yang terdiri dari Keistimewaan (Features) dan Kualitas Yang Dirasakan (Perceived Quality) berpengaruh signifikan terhadap keputusan pembelian ulang sabun mandi Shinzui di Kota Palu, Sedangkan variabel Kinerja (Performance), Kehandalan (Reliability), Daya Tahan (Durability), Kesesuaian (Conformance), dan Estetika (Aesthetics) secara parsial berpengaruh tidak signifikan terhadap keputusan pembelian ulang sabun mandi Shinzui di Kota Palu.


2020 ◽  
Vol 1 (1) ◽  
pp. 11
Author(s):  
Ardani Sahputra ◽  
Hanny Nurlatifah

<p><em>Abstract</em> : <strong><em>The purpose of this study was to determine the influence of knowledge, religiosity, and halal against the decision of choosing through attitude and brand trust on the </em></strong><strong><em>3 top brand </em></strong><strong><em>modern bakeries. The sample used was the one who bought the product at one</em></strong><strong><em> of the three</em></strong><strong><em> baker</em></strong><strong><em>ies </em></strong><strong><em>in the last two months of 100 respondents using purposive sampling method. Data analysis method used is descriptive analysis, correspondence analysis, and path analysis.</em></strong><strong><em> </em></strong><strong><em>The results found that (1) knowledge, religiosity, and halal are not significantly influence the attitude of the modern bakery. (2) in the modern bakery Bakeri 1, knowledge significantly influence brand trust, while religiosity and halal are not significantly influence brand trust. In modern bakery Bakeri 2, knowledge and religiosity does not significantly affect brand trust, while halal significantly influence brand trust. In modern bakery Bakeri 3, knowledge and religiusias significantly influence brand trust, while halal not significantly influence brand trust. (3) In the modern bakery Bakeri 1, halal significantly influence the decision to choose, whereas knowledge, religiosity, attitude, and brand trust did not significantly influence the decision to choose. In modern bakery Bakeri 2, attitude, and brand trust significantly influence the decision to choose, whereas knowledge, religiosity, and halal are not significantly influence the decision to choose. In modern bakery Bakeri 3, knowledge significantly influence the decision to choose, while religiosity, halal, attitude, and brand trust did not significantly influence the decision to choose.</em></strong></p><p><em>Keywords: </em>Knowledge, religiosity, Halal, Attitude, Brand Trust, Decision of Choosing, Brand Positioning</p>


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