scholarly journals Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 96
Author(s):  
Iskandar Muda ◽  
Karina Valisia Davis ◽  
Erlina Erlina ◽  
Azizul Kholis ◽  
Gusnardi Gusnardi
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
The Public ◽  
Ex Post ◽  
Analysis Technique ◽  
Ex Post Facto ◽  
A Company

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

RASIO FUNDAMENTAL TERHADAP PERTUMBUHAN LABA: VARIABEL MODERASI UKURAN PERUSAHAAN (Fundamental ratio on income growth: Variables of company size moderation)

2021 ◽  
Vol 5 (1) ◽  
pp. 261
Author(s):  
Andri Gunawan Putra As'ari ◽  
Tri Kartika Pertiwi
Keyword(s):  
Financial Analysis ◽  
Stock Exchange ◽  
Research Result ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Analysis Technique ◽  
Solvency Ratio ◽  
A Company ◽  
Profit Growth

To find out the performance of a company it is necessary to have a financial analysis, where in analyzing the financial statements will get a view of the good and bad financial performance. For this reason, this study aims to analyze the effect of the Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio on profit growth with company size as a moderating variable. The population in this study was all trade retail companies that listed in Indonesia Stock Exchange in the period 2015-2018. The research samples was determined by using purposive sampling technique, so that obtained 21 trade retail companies that quality as the sample. The analysis technique used is moderation regression analysis. Based on the research result showed that Solvability, Profitability and Activity ratios has an effect on profit growth and company size is a moderation variabel. Liquidity Ratio has no effect on profit growth and company size not a moderating variable between Liquidity on profit growth.

PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP INVESTMENT OPPORTUNITY SET (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

2021 ◽  
Vol 3 (1) ◽  
pp. 8-18
Author(s):  
Angeliano Patrio Patabang ◽  
Otniel Safkaur ◽  
Hastutie Noor Andriati
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Investment Opportunity ◽  
Financial Ratio ◽  
Analysis Technique ◽  
Investment Opportunity Set ◽  
Investment Opportunities ◽  
The Relationship ◽  
A Company

he growth of the company is an expectation desired by all parties, either by internal parties (boardof commissioners, board of directors, staff, etc.) or external parties (investors or creditors). One ofthe parameters used to determine future investments in the Investment Opportunity Set. InvestmentOpportunity Set describes the breadth of investment opportunities for a company but is highlydependent on the company's future spending options. This study was conducted to provide empiricalevidence whether the financial ratio of liquidity, solvency, activity, and profitability affectsthe Investment Opportunity Set.The population of this study is a manufacturing company listed on the Indonesia Stock Exchangewith observations from 2014 to 2018. Determination of samples using purposive samplingmethod, which is a sampling technique with certain considerations that are considered to providebetter data. The data used is sourced from the company's financial statements which can beaccessed through www.IDX.co.id and www.idnfinancials.com. The number of samples used in thisstudy was as many as 120 samples. The analysis technique used is multiple regression to obtain acomplete picture of the relationship between variables. This study used an α value of 5%. Based onthe results, the ratio of liquidity, solvency, and activity have influenced the InvestmentOpportunity Set with significance values of 0.009, 0.018, and 0.002, respectively. While theprofitability ratio does not affect the Investment Opportunity Set due to the value of significanceowned by 0.198.

scholarly journals KINERJA APARATUR TERHADAP KUALITAS PELAYANAN PUBLIK DI KANTOR KELURAHAN WALA KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG

2020 ◽  
Vol 8 (3) ◽  
pp. 184-189
Author(s):  
Nur syawal Ashari ◽  
Muhammad Rais Rahmat ◽  
Abdul Jabbar
Keyword(s):  
Data Collection ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Female Gender ◽  
Validity And Reliability ◽  
Literature Study ◽  
The Public ◽  
Analysis Technique ◽  
Data Collection Technique

Apparatus on the quality of public services in Wala Village, Kecamatang Maritengngae, Sidenreng Rappang Regency. The population in conducting this study were people with male and female gender, amounting to 3,725 people from two environments, the data collection technique used was the Slovin formula with 92 results, taken based on purposive sampling technique. The type of research used is descriptive quantitative research, data collection techniques used are observation techniques, questionnaires, literature study, and documentation. The data analysis technique is using the validity and reliability tests using the SPSS 21.0 application and a Likert scale. Based on the research that was taken from the results of the questionnaire data, it was obtained that the recapitulation of the Apparatus Performance variable with a percentage of 67.4% was included in the "Good" category while the recapitulation of the Public Service Quality variable with a percentage of 69.6% was included in the "Good" category.

scholarly journals Relationship Between Andragogy Trainer Competencies With the Motivation to Learn Training Participants Third Public Speaking Padang

2020 ◽  
Vol 8 (4) ◽  
pp. 548
Author(s):  
Rika Novitri ◽  
Wirdatul Aini
Keyword(s):  
Data Collection ◽  
Public Speaking ◽  
Rank Order ◽  
Sampling Technique ◽  
Study Data ◽  
Learning Motivation ◽  
The Public ◽  
Correlational Research ◽  
Analysis Technique

This research is motivated by the low learning motivation of the Haus Public Speaking training participants in Padang City, this is presumably because it has something to do with the andragogical competence of the Trainer in the Haus Public speaking Training in Padang City. This study aims to see an overview of the andragogical competence of the trainer, the description of learning motivation, and the relationship between the andragogical competence of the trainer and the learning motivation of the participants in the Haus Public Speaking training in Padang City. The approach to this research is quantitative with descriptive correlational research. The population in this study was 25 participants in the Haus Public Speaking training in Padang City and a sample of 70%, namely 17 people. The sampling technique was random sampling. In this study, data collection using a questionnaire or questionnaire with the data collection tool in the form of a questionnaire guide. The data analysis technique in this study used a percentage formula and rank-order correlation. The results of this study indicate that the andragogical competence of the trainer is quite low, the learning motivation of the participants is still low, and there is a significant relationship between the andragogical competence of the trainer and the learning motivation of the public speaking training participants. Suggestions are to the managers of the public speaking training program to further improve the quality of learning in public speaking training. To trainers, so they can improve their competence as educators, especially andragogical competence in public speaking training. It is hoped that in other studies, we can see some other factors that have not been examined in this study.Keywords: Andragogical Competence, Learning Motivation

scholarly journals KORELASI POLA ASUH ORANG TUA DENGAN DISIPLIN BELAJAR SISWA KELAS VI SD GUGUS VIII SUKAWATI TAHUN AJARAN 2017/2018

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Ni Luh Putu Diah Puspitasari
Keyword(s):  
Sampling Technique ◽  
Sixth Grade ◽  
Student Discipline ◽  
Ex Post ◽  
Ex Post Facto ◽  
Quality Of Parenting ◽  
The Moment ◽  
Academic Year ◽  
Parenting Pattern

This study aims to: (1) To know the quality of parenting pattern of the sixth grade students of SD Gugus VIII Sukawati 2017/2018 (2) To know the quality of the discipline of the students of grade VI SD Gugus VIII Sukawati 2017/2018 (3) To know whether there is correlation parenting with the discipline of learning grade 6 students SD Gugus VIII Sukawati 2017/2018. This research is an ex-post facto research. The population of this research is the students of class VI in SD Gugus VIII Sukawati which amounted to 168 students. The sample of research was taken by proportional random sampling technique which amounted to 113 students. Data on parenting and student learning discipline was taken by questionnaire technique. The data obtained were analyzed by qualitative descriptive technique, while to test the research hypothesis used the moment product correlation. Based on the results can be showed that (1) The quality of parenting of the students of SD Gugus VIII Sukawati in the 2017/2018 academic year was quite good, because the average parenting scores were 62.82 and within the range of 59.25 ≤  <65,75 . (2) The quality of student discipline of SD Gugus VIII Sukawati in the 2017/2018 academic year is quite good, because the average learning discipline is 68.28 and is in the range of 63.96 ≤  <70.54. And (3) There is correlation between parenting pattern of student with discipline of studying grade 6 student of SD Negeri Gugus VIII Sukawati academic year 2017/2018. This is evidenced by the correlation coefficient of parenting parents with the discipline of learning results obtained research (rxy) of 0.987 while rxv table (005; N-2) obtained for 0.195. Since the price (rxy) results are in the range of 0.800 to 1.00 then the correlation is high.

scholarly journals PENGARUH GREEN PERCEIVED VALUE TERHADAP GREEN REPURCHASE INTENTION YANG DIMEDIASI OLEH GREEN TRUST

2018 ◽  
Vol 7 (11) ◽  
pp. 5846
Author(s):  
Ni Putu Candradita Revita Sudita ◽  
Ni Wayan Ekawati
Keyword(s):  
Perceived Value ◽  
Sampling Technique ◽  
The Body ◽  
Repurchase Intention ◽  
Body Shop ◽  
The Public ◽  
Analysis Technique ◽  
The Body Shop ◽  
Green Trust

Environmental issues have been increasingly recognized by the public with the rise of news about global warming. This encourages consumers to better appreciate environmentally friendly products. This study aims to explain the effect of green perceived value on green repurchase intention mediated by green trust products of The Body Shop in Denpasar city. The number of samples in this study were 120 respondents by using purposive sampling technique. The analysis technique used in this research is path analysis technique. Based on the analysis result, it was found that green perceived value had positive and significant effect on green repurchase intention. Green perceived value has a positive and significant effect on green trust. Green trusts have a positive and significant influence on green repurchase intention. Green trusts significantly mediate the effect of green perceived value on green repurchase intention. The Body Shop should be more intensive in providing information about the benefits derived from using the product and must further improve the quality and quality of the product.   Keywords: Green Marketing, green perceived value, green trust, green repurchase intention.  

scholarly journals Pengaruh Ukuran Perusahaan, Kualitas Audit Dan Profitabilitas Terhadap Kecepatan Waktu Dalam Penyampaian Laporan Keuangan

2018 ◽  
Vol 14 (1) ◽  
pp. 26-33
Author(s):  
Fitri Dwi Jayanti
Keyword(s):  
Logistic Regression ◽  
Audit Quality ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Big Four ◽  
Public Accountant

This research aimed to examine the influence of the which consists company size, audit quality and profitability on the speed submission of financial statements in the manufacturing companies listed on the Indonesia Stock Excange (IDX) in 2013 to 2015. Purposive sampling technique is used to obtain the sample size by 66 manufacturing or 198 data in three years. To analyze hyphotesis this research used logistic regression with SPSS version 21.The result of this study showed that audit quality variabels measured by Public Accountant Office big four and non big four received or influenced the speed submission of financial statements while the variable size of the company and profitability hypothesis rejected or variable does not affect the speed submission of financial statements. Keywords: Company Size, Quality of KAP, Profitability, the speed submission of financial statements

scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Herman Darwis ◽  
Meliana Meliana
Keyword(s):  
Information Technology ◽  
Financial Performance ◽  
Control Systems ◽  
Internal Control ◽  
Random Sampling ◽  
Local Governments ◽  
Financial Statements ◽  
Ex Post ◽  
Ex Post Facto

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Manfaat yang dapat di peroleh bagi pemerintah daerah agar lebih menyadari pentingnya laporan keuangan sebagai alat untuk mengawasi dan menilai kinerja keuangan secara lebih baik. Bagi masyarakat, hasil penelitian ini diharapkan dapat membantu mendeteksi tingkat transpransi dan akuntabilitas pengelolaan keuangan dan mendorong agar lebih berpartisipasi dalam mengawasi serta mendorong peningkatan kinerja keuangan daerah. Hasil Penelitian ini diharapkan dapat bermanfaat sebagai referensi untuk menambah pengetahuan mengenai pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Penelitian ini menggunakan metode penelitian kuantitatif, berupa hubungan sebab akibat (asosiatif). Penelitian asosiatif merupakan salah satu bagian penelitian ex–post facto karena peneliti tidak memanipulasi keadaan variabel yang ada. Penelitian ini rencananya akan memakan waktu selama 6 bulan dan menggunakan teknik pengumpulan data dengan kuesioner yang disebarkan kepada responden. Populasi dari penelitian ini adalah para pegawai yang ada di bagian keuangan pada setiap OPD kota Ternate. Tehnik sampling yang digunakan adalah proporsional random sampling. Tehnik analisa data yang digunakan adalah analisis regresi linier berganda.Kata Kunci: Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern, Kualitas Laporan keuanganThis study aims to provide empirical evidence of the influence of the use of information technology and internal control systems on the quality of financial statements. The benefits can be obtained for local governments to be more aware of the importance of financial reports as a tool to better monitor and assess financial performance. For the community, the results of this study are expected to help detect the level of transparency and accountability in financial management and encourage more participation in monitoring and encouraging improvements in regional financial performance. The results of this study are expected to be useful as a reference to increase knowledge about the influence of the use of information technology and internal control systems on the quality of financial statements. This research uses quantitative research methods, in the form of causal (associative) relationships. Associative research is one part of ex-post facto research because researchers do not manipulate the state of existing variables. This research is planned to take 6 months and use data collection techniques with a questionnaire distributed to respondents. The population of this study is the employees who are in the financial section in each OPD Ternate city. The sampling technique used is proportional random sampling. The data analysis technique used is multiple linear regression analysis.Keywords: Utilization of Information Technology, Internal Control Systems, Quality of Financial Statement

scholarly journals The Effect of Parenting Toward Students Mathematics Learning Achievement on Grade VII Students of SMPN 4 Sungguminasa

2020 ◽  
Vol 8 (2) ◽  
pp. 154
Author(s):  
Mohammad Ardani Samad ◽  
Mangindara Mangindara
Keyword(s):  
Data Analysis ◽  
Random Sampling ◽  
Mathematics Learning ◽  
Sampling Technique ◽  
Learning Achievement ◽  
Parenting Groups ◽  
Ex Post ◽  
Analysis Technique ◽  
Ex Post Facto ◽  
One Way Anova

This research is an Ex-post Facto research with a quantitative approach and a comparative causal research design. This study aims to determine whether there is a parenting effect toward students mathematics learning achievement on grade VII students of SMPN 4 Sungguminasa. The population used in this study were all students on grade VII of SMPN 4 Sungguminasa, there are 349 students. The sample in this study was 64 students. Sampling using a random sampling technique. Data collection used the questionnaire and documentation method. Before data analysis, first do testing of the analysis requirements includes the normality and homogeneity tests. The data analysis technique used to test the hypothesis is Analysis  Variant (ANOVA) with one way type (One Way Anova). The results showed that there was a parenting effect toward students mathematics learning achievement on grade VII students of SMPN 4 Sungguminasa. This is indicated by the value of Fcount (31.375)>Ftable (3.32) and the Sig value is 0.000 <0.05 which means that there are significant differences in mean of all parenting groups.

scholarly journals Hubungan Perhatian Orang Tua terhadap Hasil Belajar Peserta Didik pada Pembelajaran Geografi

LaGeografia ◽  
2021 ◽  
Vol 19 (3) ◽  
pp. 401
Author(s):  
Siti Khalijah ◽  
Suprapta Suprapta ◽  
Ibrahim Abbas
Keyword(s):  
Correlation Analysis ◽  
Learning Outcomes ◽  
Sampling Technique ◽  
First Semester ◽  
Ex Post ◽  
Analysis Technique ◽  
The Social ◽  
Ex Post Facto ◽  
Correlational Approach ◽  
Independent Variable

This study aims to determine: 1). Knowing how the level of parental attention to the learning outcomes of students in the Social Studies class of SMA Negeri 3 Makassar. 2) Knowing whether there is a significant relationship between parental attention and geography learning outcomes of class X IPS SMA Negeri 3 Makassar. This research is an ex post facto research with a correlational approach. The independent variable in this study is the attention of parents while the dependent variable is learning outcomes. The sampling technique used was random sampling, the number of samples was 52. The data collection was obtained using a questionnaire containing questions about students' attention to learning and learning outcomes, namely the first semester scores with school documentation. The data analysis technique used is descriptive statistics and product moment correlation analysis. The results shssowed that the level of people's attention was categorized as moderate, namely 78 with a percentage of 65%, while the results of learning geography for class X IPS students at SMA Negeri 3 Makassar were categorized as moderate, namely 80 with a percentage of 80%. The results of the product moment correlation analysis obtained  = 0.567 and = 0.230 with an error rate of 5% (0.05). It can be concluded that parental attention has a significant effect on student outcomes in geography learning.

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