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Prapti, Lulus
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Factors that Affect Audit Delay in Companies at LQ 45 Yulianti, Yulianti; Astutik, Dwi Tri; Widowati, Sri Yuni; Prapti, Lulus
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.46138

Abstract

This study aims to examine the effect of total assets, return on assets (ROA), debt to asset ratio (DAR), and auditor’s opinion on audit delay. The population used in this study is LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The number of samples used is 25 companies. The sampling method in this research is purposive sampling. Based on the predetermined sample criteria, the total sample of this research is 100 companies. The type of data used is secondary taken from the company’s financial statements. The analysis technique used in this research is multiple linear regression. The results of the analysis in this study indicate that total assets, return on assets (ROA), debt to asset ratio (DAR) affect audit delay. Audi delay is getting smaller when the company receives pressure from stakeholders. Large companies and those with debt will receive more attention from stakeholders. When profits make the company want to publish its financial statements to related parties immediately. The auditor will remain professional in running the business so that there is no impact from the opinion given by the audit delay. Keywords: Audit Delay; Total Assets; Return on Assets (ROA); Debt to Asset Ratio (DAR); Auditor’s Opinion
Factors that Affect Audit Delay in Companies at LQ 45 Yulianti, Yulianti; Astutik, Dwi Tri; Widowati, Sri Yuni; Prapti, Lulus
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.46138

Abstract

This study aims to examine the effect of total assets, return on assets (ROA), debt to asset ratio (DAR), and auditor’s opinion on audit delay. The population used in this study is LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The number of samples used is 25 companies. The sampling method in this research is purposive sampling. Based on the predetermined sample criteria, the total sample of this research is 100 companies. The type of data used is secondary taken from the company’s financial statements. The analysis technique used in this research is multiple linear regression. The results of the analysis in this study indicate that total assets, return on assets (ROA), debt to asset ratio (DAR) affect audit delay. Audi delay is getting smaller when the company receives pressure from stakeholders. Large companies and those with debt will receive more attention from stakeholders. When profits make the company want to publish its financial statements to related parties immediately. The auditor will remain professional in running the business so that there is no impact from the opinion given by the audit delay. Keywords: Audit Delay; Total Assets; Return on Assets (ROA); Debt to Asset Ratio (DAR); Auditor’s Opinion
PENDAMPINGAN MANAJEMEN SUMBER DAYA MANUSIA BAGI PENGELOLA SOTO SEGER KARTOSURO CABANG MERANTI BANYUMANIK KOTA SEMARANG Prapti, Lulus; Universari, Nuria
TEMATIK Vol 1, No 2 (2021): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v1i2.3521

Abstract

Soto Seger Kartosuro Cabang Meranti Banyumanik telah dikelola selama kurang lebih tujuh tahun. Selama ini pihak pengelola memiliki masalah terkait dengan tingginya tingkat turnover karyawan atau keluar masuknya karyawan. Tujuan dari kegiatan pengabdian kepada masyarakat adalah untuk meningkatkan kemampuan pengelola Soto Seger Kartosuro Cabang Meranti Banyumanik dalam memahami persoalan keluar masuknya karyawan dan mengembangkan program yang berbasis pada potensi dan masalah. Metode pendampingan dilakukan melalui Focussed Group Discussion (FGD). Melalui kegiatan pengabdian masyarakat ini, diharapkan pengelola Soto Seger Kartosuro Cabang Meranti Banyumanik dapat menyusun program yang baik untuk mengatasi masalah tingginya keluar masuk karyawan. Dengan demikian kegiatan ini meningkatkan pemahaman dan ketrampilan masyarakat, terutama pengelola Soto Seger Kartosuro Cabang Meranti Banyumanik.
The Influence of Product Quality, Price Perception, and Brand Image on Furniture Purchase At PT. Jati City Furindo Jepara Hidayat, Ari; Triyani, Dian; Prapti, Lulus
Economics and Business Solutions Journal Vol. 3 No. 2 (2019): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.025 KB) | DOI: 10.26623/ebsj.v3i2.1598

Abstract

There are some factors that can influence the success and failure of furniture companies include product quality, price perception, and brand image that can have an impact on consumer purchasing decisions. The aimed of study to analyze the influence of product quality, price perception, and brand image on purchasing decisions.The object of this study is PT Kota Jati Furindo Jeparam, this companies is one of the companies engaged in the furniture trade located on Jl. Jepara-Bangsri No.Km 6.5 hamlet 1, Suwawal, Mlonggo, Jepara, Central Java. The samples of this study are consumers who bought furniture at PT Kota Jati Furindo Jepara. The reasearcher use linear regression to analyze this study.The results showed that product quality, price perception and brand image had a positive and significant effect on purchasing decisions. Better product quality, price perception, and brand image of furniture will further enhance consumer purchasing decisions on furniture at PT Kota Jati Furnindo Jepara.
Dividend Payout Ratio and Factors Affecting Food and Beverage Companies on the IDX Widyakto, Adhi; Prapti, Lulus; Triyani, Dian
Economics and Business Solutions Journal Vol. 6 No. 1 (2022): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v6i1.5043

Abstract

Effect of Debt to Equity Ratio on Dividend Payout Ratio Sourced in table 2, the t-statistic has a value of -2,641372 which is smaller than t-table 2 009, so that the t-statistic located in the Ha area is accepted. Not only that, it is supported by a probability value (p-value) of 0.0114 which is smaller than an alpha of 0.05. Thus, it can be concluded that the Debt to Equity Ratio (DER) affects the Dividend Payout Ratio (DPR) in the dining zone. and beverages listed on the IDX for the 2017-2020 period. This result is in line with Rindasari's previous research (2018). However, this result does not match the research conducted by Samrotun (2015) which states that the Debt to Equity Ratio has a positive effect on the dividend payout ratio. But it is different from the research conducted by Yurinawati and Andayani (2017) which shows that the Current Ratio does not affect the Dividend Payout Ratio.  Based on the results of the analysis and review, with illustrations of 10 food and beverage industries listed on the Indonesia Impact Exchange (IDX) in 2017-2020, as follows: Return on Assets, Current Ratio does not affect, but Debt to Equity Ratio, Firm Dimensions affect the dividend payout ratio.
Co-Authors Astutik, Dwi Tri Dian Triyani Hidayat, Ari Nuria Universari, Nuria Widowati, Sri Yuni Widyakto, Adhi Yulianti Yulianti