FAKTOR DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019

This study aims to determine the description and determinants of audit report lag factors in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research independent variable is financial distress, investment opportunity and KAP reputation, while the dependent variable is audit report lag. Samples were taken through purposive sampling, in order to obtain a number of 31 companies. Data analysis techniques used multiple linear regression panel data Random Effect Model. The results of this study are that together financial distress, investment opportunity and KAP reputation have a significant effect on audit report lag. Partially, financial distress has no effect on the audit report lag, investment opportunity has no effect on the audit report lag, and the reputation of KAP has no effect on the audit report lag.

Analisis Faktor Pendukung dan Faktor Penghambat dalam Pelaksanaan Pemanfaatan Aset Tetap Badan Layanan Umum (BLU): Studi Kasus pada Politeknik Keuangan Negara STAN

This study aims to analyze the factors that support and hinder the implementation of the utilization of fixed assets in BLU with a case study on PKN STAN. PKN STAN is one of the BLU of education in Indonesia. The factors used to refer to agency theory, rational choice theory, Edward III theory, and a review of previous research. This research uses an explorative qualitative analysis method. Data collection uses virtual semi-structured in-depth interview techniques. The results showed that the supporting factors for the utilization of fixed assets in BLU are Human Resources, Regulation, Supervision and Control, the Role and Commitment of Leader, and Tariff. Whereas, the inhibiting factors are Activity Management, Human Resources, Regulation, the Role and Commitment of the Leader, and Governance. This research implies that BLU has a significant role in optimizing the utilization of its fixed assets through Human Resources management and activity management. Besides, regulators also play a role in strengthening the flexibility of BLU within the scope of the utilization of fixed assets through clear regulations.

ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

This study aims to analyze the effect of Good Corporate Governance on tax avoidance.This study uses 4 variables for measuring Good Corporate Governance namely Institutional Ownership, Audit Quality, Company Size, and Political Connection. The population of this study are all manufacturing sector companies that have been listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period with a total final sample of 160 companies that have met the criteria. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 32 companies. Data analysis technique used was simple linear regression analysis of each variable by using Eviews. The results showed that Institutional Ownership did not affect tax avoidance, while Audit Quality, Company Size, and Political Connection had an influence on tax avoidance. Keywords: Tax Avoidance, Institutional ownership, Audit Quality, Company Size, and Political Connection

ANALYSIS OF THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS CONDITIONS IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

This study aims to analyze any indicators in financial ratios that affect financial distress conditions. The data used are data on manufacturing companies in the Indonesia Stock Exchange (IDX) in 2012-2017, which are as many as 80 samples. Dependent financial distress variables are measured using the Altman analysis model (Z-Score). Independent variables are measured using the financial ratios indicator. This study uses a non-probability sampling technique that is purposive sampling. The data used is panel data, using Eviews 9. The results of this study show that the liquidity ratio measured by the current ratio and the leverage ratio measured by the debt asset ratio affect the condition of financial distress. While the profitability ratio measured by return on assets and sales growth does not affect the financial ratio. This research contributes to investors who can use this model, by including the financial ratios indicator, to assess the financial health of the company before making investment-related decisions.

Analisis Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan Perbankan yang Terdaftar di BEI

Banks have a strategic role in national economic development. The large number of funds managed by banks causes the risks faced are also very large. Very supportive if the risk affects the bank's performance, therefore banks are required to implement risk management. After being selected using the purposive sampling method, the sample banks were 21 banks. Tests carried out with multiple regression analysis show that bad loans and operating expenses on operating income negatively affect asset returns. In contrast to the loan to deposit ratio which does not affect the return on assets. Based on the results of this study, it is necessary to optimize credit and operational risks which are considered capable of maintaining the stability of bank profitability.

Pengaruh Pengaruh Kinerja Perusahaan terhadap Return Saham dan Net Profit Margin Sebagai Variabel Intervening Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018

Peneliti melakukan penelitian dengan judul "Pengaruh Kinerja Perusahaan Terhadap Return Saham dan NPM Sebagai Variabel Intervening Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018" dengan terpaku pada rumusan masalah apakah terdapat pengaruh pada kinerja perusahaan terhadap return saham dan npm sebagai variabel intervening. Dan bertujuan untuk menganalisis, mengetahui dan mendeskripsikan pengaruh kinerja perusahaan terhadap return saham dan npm sebagai variabel intervening. Pemilihan sampel dalam penelitian ini menggunakan teknik sampling pupposive. sampel yang diambil adalah 11 perusahaan dari 27 perusahaan sektor aneka industri yang terdaftar di bursa efek indonesia periode 2016-2018.Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan di bursa efek indonesia. metode analisis yang digunakan adalah metode asumsi klasik, analisis deskriptif, analisis regresi berganda, analisis hipotesis dan analisis jalur. hasil penelitian model regresi I menujukkan bahwa secara simultan eps, der, roa tidak berpengaruh signifikan terhadap return saham. dan pada hasil penelitian model regresi II menunjukkan bahwa secara simultan eps, der, roa melalui return saham berpengaruh signifikan terhadap npm. Kata Kunci : return saham, earning per share, debt to equity ratio, return on assets, net profit margin, kinerja perusahaan.

ETOS KERJA PEDAGANG MUSLIM SERTA DAMPAKNYA TERHADAP PENINGKATAN KESEJAHTERAAN EKONOMI DI KECAMATAN BIRINGKANAYA KOTA MAKASSAR

ABSTRACT This study aims to know the work ethic of Muslim Traders in Biringkanaya District, Makassar City in managing their business and know the effect of Islamic work ethic on increasing the economic prosperity of Muslim Traders in Biringkanaya District, Makassar City. The type of this study was descriptive quantitative with 30 people of sample using purposive sampling technique and likert scale technique to measure the respondent opinions through the distributed questionnaires. The data analysis techniques of this study included simple linear regression analysis using the SPSS version 23 application by conducting validation and reability tests on the data and classical assumption tests, namely p-plot normality test and multicollinearity test. The results showed that Muslim Traders especially Vegetable Traders and Fish Traders in Biringkanaya District, Makassar City had a high Islamic work ethic in business. The work ethic had a positive and significant impact on increasing the economic prosperity of Muslim Traders in Makassar City. Keywords: Work Ethic, Muslim Traders, Economic Prosperity ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui etos kerja pedagang muslim di kecamatan Biringkanaya Kota Makassar dalam mengelola usahanya serta untuk mengetahui pengaruh etos kerja Islami terhadap peningkatan kesejahteraan pedagang muslim di Kecamatan Biringkanaya Kota Makassar. Jenis penelitian yang digunakan dalam penelitian ini bersifat kuantitatif deskriptif Adapun sampel dalam penelitian sebanyak 30 orang dengan menggunakan teknik purposive sampling. Peneliti mengunakan teknik skala likert untuk mengukur pendapat responden melalui kuisioner yang dibagikan. Adapun teknik analisis data yang digunakan dalam penelitian ini antara lain analisis regresi linier sederhana dengan menggunakan aplikasi SPSS versi 23, dengan terlebih dahulu melakukan uji validasi dan reliabilitas terhadap data yang digunakan serta uji asumsi klasik yaitu uji normalitas p-plot dan uji multikolonieritas. Hasil penelitian menunjukkan bahwa pedagang muslim khususnya pedagang sayur dan pedagang ikan di kecamatan Biringkanaya Kota Makassar memiliki etos kerja Islami yang tinggi dalam menjalankan usahanya. Dan etos kerja Islami berpengaruh positif dan signifikan terhadap peningkatan kesejahteraan ekonomi pedagang muslim di Kota Makassar. Kata Kunci: Etos Kerja, Pedagang Muslim, Kesejahteraan Ekonomi

PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN

This study aims to examine the impact of disclosure of sustainability economic (EC), social dimension (SO) and environmental dimension (EN) on issuer's financial performance in 2012-2015 period in mineral and mineral mining sector, energy, gas and petroleum, and infrastructure, and companies that won the SRA (Sustainability report Award) competition in 2015, each winning 1, 2, 3. The research method used in this research is quantitative approach, using cross section data. and it have 40 sample of firm. The independent variables in this study are sustainability reports as measured by economic dimensions (EC), Social (SO), and Environment (EN). The dependent variable in this study is the company's financial performance which can be measured by liquidity ratio, solvability, activity, profitability and investment. Regression used in this research is multiple regression. The result of the research shows that there is influence of sustainability report of economic dimension (EC) with company financial performance. The sustainability report of social dimension and environmental dimension has no effect on company's financial performance. The results of this study are expected to provide benefits to companies, investors, and other stakeholders in the various functions of sustainability reporting mechanisms. The author uses only one control variable are firm size, if adding another control variable, there may be an independent variable influence on the dependent.

Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia

This study aims to test whether working capital turnover has a negative effect on profitability and inventory turnover has a positive effect on the profitability of property and real estate sector companies listed on the IDX for the 2014-2018 period. This study has one dependent variable, namely profitability and five independent variables, namely working capital turnover, inventory turnover, asset turnover, short-term bank loans, liquidity and mark up. The sampling method used the cross-sectional technique, with a sample of 210 companies in the 5 years of the study. The results of the study found that working capital turnover has a negative effect and inventory turnover has a positive effect, asset turnover has a positive effect, short-term bank loans have a negative effect, while liquidity and mark-up have a negative effect on company profitability. This shows that the lower the working capital turnover of a company, the lower the company's profitability, the smaller the inventory turnover rate, the higher the company's profitability, the higher the asset turnover, the better the company's ability to generate profits, the higher the company's short-term debt. the lower the company's profitability, the higher the liquidity and mark-up, the more difficult the company's ability to generate high profits.

LITERASI DAN MODEL MANAJEMEN KEUANGAN UMKM BERBASIS DIGITAL PADA UMKM-UMKM DI KABUPATEN BOALEMO PROVINSI GORONTALO

In 2015 to 2020 UMKM in Boalemo Regency have experienced ups and downs. This is a problem of decline, one of the main reasons is that UMKM have not been able to survive with their capital. The purpose of the research is to provide knowledge to community groups/micro and small and medium enterprises (UMKM) about literacy and digital-based UMKM financial management models, and to be able to increase the participation of community groups/UMKM in managing UMKM through the provision of knowledge about digital-based management. Descriptive research method with a qualitative approach. The results showed that UMKM in Boalemo District experienced problems in running their businesses, especially during the pandemic due to the lack of government attention in helping UMKM in Boalemo District. The average UMKM in Boalemo Regency in the use of financial literacy fully understands the development of digital-based UMKM, especially in increasing income, even their education level in managing good financial management and digitally still relies on manual recording. While the digital-based UMKM financial management model is not in accordance with the targets and objectives. This is evidenced by UMKM business actors who have not been able to make financial reports. UMKM in Boalemo Regency have not been able to use information technology and social media, especially in utilizing digital based financial management designs. This is because UMKM only rely on manual recording. Keywords: Literacy, Model, Financial Management and UMKM