PENGARUH JUMLAH SEGMEN OPERASI DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI

ABSTRAK Informasi yang terkandung dalam laporan keuangan harus relevan untuk memenuhi kebutuhan pengguna dalam proses pengambilan keputusan. Tuntutan akan kepatuhan terhadap ketepatan waktu pelaporan dalam menyampaikan laporan keuangan perusahaan publik di Indonesia telah diatur dalam Keputusan Ketua Badan Pengawas Pasar Modal Nomor KEP-346/BL/2011 tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik. Dalam lampirannya, yaitu Peraturan Bapepam Nomor X.K.2, menyebutkan bahwa laporan keuangan tahunan harus disertai dengan laporan akuntan dengan pendapat yang lazim dan disampaikan kepada Bapepam selambat-lambatnya pada akhir bulan ketiga (90 hari) setelah tanggal laporan keuangan tahunan. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi ketepatan waktu pelaporan laporan keuangan. Faktor – faktor yang diuji dalam penelitian ini adalah jumlah segmen operasi, ukuran perusahaan dan reputasi KAP sebagai variabel moderasi. Data yang digunakan yaitu data sekunder perusahaan LQ45 yang terdaftar di BEI tahun 2015 - 2019. Analisis data yang digunakan yaitu menggunakan Logistic Regression Analysis pada tingkat signifikansi 5%. Diperoleh hasil bahwa jumlah segmen operasi dan ukuran perusahaan tidak mempengaruhi ketepatan waktu pelaporan laporan keuangan perusahaan. Sementara itu, reputasi KAP tidak memoderasi pengaruh jumlah segemen operasi dan ukuran perusahaan terhadap ketepatan waktu pelaporan laporan keuangan perusahaan.Kata kunci: segmen operasi, ukuran perusahaan, ketepatan waktu, reputasi KAP ABSTRACT The information contained in the financial statements must be relevant to meet the needs of users in the decision making process. The demand for compliance with the timeliness of reporting in submitting financial reports of public companies in Indonesia has been regulated in the Decree of the Chairman of the Capital Market Supervisory Agency Number KEP-346 / BL/2011 concerning Submission of Periodic Financial Reports of Issuers or Public Companies. In its attachment, Bapepam Regulation Number X.K.2, states that the annual financial report must be accompanied by an accountant's report with the usual opinion and submitted to Bapepam no later than the end of the third month (90 days) after the date of the annual financial report. This study aims to examine the factors that affect the timeliness of reporting financial statements. The factors tested in this study were the number of operating segments, company size and KAP reputation as moderating variables. The data used are secondary data from LQ45 companies listed on the IDX in 2015 - 2019. Analysis of the data used is Logistic Regression Analysis at a significance level of 5%. The results show that the number of operating segments and company size do not affect the timeliness of reporting the company's financial statements. Meanwhile, the reputation of KAP does not moderate the effect of the number of operating segments and company size on the timeliness of reporting the company's financial statements. Keywords: operating segments, company size, timeliness, reputation of KAP

Pengaruh Sharia Conformity dan Good Governance Business Sharia terhadap Kinerja Bank Umum Syariah

This research aims to examine the influence of Islamic Investment, Islamic Income, Profit sharing, implementation of duties and responsibilities of the Sharia Supervisory Board (SSB), and implementation of duties and responsibilities of the Director towards the performance of Sharia Commercial Bank. The data in this research are obtained by downloading the annual financial report of each sharia bank for the period 2014-2018 (5 years), the selected sample was 6 banks, so the number of observations was 30. The findings indicate that partially, the variable of Sharia Conformity as measured by the indicators of Islamic investment and Islamic income has no influence on the performance of Sharia Commercial Bank where indicator of profit sharing influence the performance of Sharia Commercial Bank. Meanwhile, the variable of Good Governance Business Sharia as measured by indicators of the implementation of duties and responsibilities of SSB and indicators of implementation of duties and responsibilities of the Directors have an influence on the performance of Sharia Commercial Bank. The variable of Sharia Conformity and Good Governance Business Sharia are able to explain the performance of variable of Sharia Commercial Bank of 29%.

Program Budget of the Pan American Health Organization 2020-2021

This Program Budget 2020-2021 forms a results-based “contract” between the Pan American Sanitary Bureau (PASB or “the Bureau”) and PAHO Member States, with each undertaking to perform the respective actions necessary to achieve the health outcomes and outputs contained herein. The approval, implementation, and reporting of this Program Budget is the main means of accountability for the programmatic work of PASB. The budgetary aspect of the Program Budget forms one of the two main pillars of financial accountability (along with the annual Financial Report of the Director and Report of the External Auditor). With a few notable exceptions, the sum total of PASB’s work for the next two years is represented in this Program Budget.

Prediksi Kebangkrutan Menggunakan Altman Z-Score dan Zmijewski pada PT Prasidha Aneka Niaga Tbk Periode 2014-2018

The growth of the company listed on the IDX is experiencing the highest achievement as the most listed exchange of IPO in the ASEAN region. The fluctuation of the profit generated by PT. Prasidha Aneka Niaga Tbk. which tends to suffer losses in the year of research, the research aims to predict bankruptcy at PT. Prasidha Aneka Niaga Tbk. using the Altman Z-Score and Zmijewski method. The method of study that was used is a descriptive method. The data used is based on the annual financial report. The results showed that bankruptcy predictions using the Altman model of the company's Z-Score were in the grey area and had potential bankruptcy category. While bankruptcy predictions using Zmijewski the company is in a healthy category. Based on the said calculations, the company has produced different results, but judging from the ratio of each model the company is in position of vigilant bankruptcy.

Prediksi Kebangkrutan pada Bank BUMN dengan Menggunakan Metode Altman Z-Score Modifikasi Periode 2019

The purpose of this research is to predict the possibility of bankruptcy occur in company. The sample in this research used four state-owned banks, namely Bank BRI, Bank BNI, Bank Mandiri dan Bank BTN. The research method used is descriptive analysis techniques and tool used in predicting bankcruptcy is by using model Altman Z-Score modification. The research period used is the period 2019 with secondary data obtained from the annual financial report of state-owned bank. The result of this research conclude that all of four state-owned banks are in the grey area for the 2019 period because the value of the Z-Score obtained is between 1,10 and 2,90.

ANALISIS RISIKO KEGAGALAN BISNIS PADA PERUSAHAAN TRANSPORTASI GO PUBLIC DI BURSA EFEK INDONESIA

<em>The study aims to identify the business failure of transportation firms go public in Indonesia Stock Exchange and analyze the factors that influent the business failure risk.</em><em>The method used in this study is descriptive analysis and inference analysis using multiple regression. The data used in this study are business failure risk, current ratio (CR), and firm size of transportation firms go public in Indonesian Stock Exchange period 2017-2018.</em><em>The result of analyzing annual financial report 30 transportation firms go public in Indonesia Stock Exchange period 2017-2018 is that 12 firms have negative profit in period 2017-2018. Based on calculating value of business failure risk, three firms which have the highest possibility to get business failure are APOL, CANI, and TAXI. The result of estimation using multiple regression shows that Current Ratio (CR) and firm size significantly influent to the business failure risk. Thus, transportation firms go public in Indonesian Stock Exchange need to enhance asset and and use equity more than debt for firm’s funding.</em>

ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2018

This study aims to identify financial distress for coal mining firms registered in Indonesia Stock Exchange and analyze the factors that influent. This study uses methodological logistic regression analysis. The result of analyzing annual financial report 23 coal mining firms registered in Indonesia Stock Exchange period 2017-2018 is that 5 firms get financial distress. The result of estimation using logistic regressionshows that firm size and Debt to Equity Ratio (DER) significantly influent to the opportunity of coal mining firms gets financial distress. Thus, coal mining firms registered in Indonesia Stock Exchange period 2017-2018 need to enhance asset and use equity more than debt for firm’s funding.