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All Journal Primanomics : Jurnal Ekonomi & Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi
Manuel, Andre
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Pengaruh Ukuran Perusahaan, Umur Perusahaan Dan Profitabilitas Terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar Di Bei Periode 2013-2017) Manuel, Andre; Sutandi, Sutandi
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 10 No. 1 (2018): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v10i1.254

Abstract

Audit delay adalah rentang waktu penyelesaian audit laporan keuangan tahunan, diukur berdasarkan lamanya hari yang dibutuhkan untuk memperoleh laporan auditor independen sejak tanggal tahun tutup buku perusahaan sampai dengan tanggal yang tertera pada laporan auditor independen. Terdapat faktor-faktor yang mempengaruhi audit delay semakin lama yaitu ukuran perusahaan, umur perusahaan, dan profitabilitas. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, umur perusahaan, dan profitabilitas terhadap audit delay. Populasi dalam penelitian ini adalah laporan keuangan yang telah diaudit pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2017. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 9 perusahaan selama periode 5 tahun pengamatan berturut-turut sehingga total sampel sebanyak 45. Data penelitian ini diolah menggunakan SPSS versi 23 dengan teknik analisis data sebagai berikut uji statistik deskriptif, uji asumsi klasik, uji analisis regresi linear berganda, uji hipotesis. Hasil penelitian ini menunjukan bahwa variabel yang berpengaruh signifikan terhadap audit delay hanya variabel umur perusahaan. Sedangkan variabel ukuran perusahaan dan profitabilitas tidak berpengaruh signifikan. Dan secara simultan ukuran perusahaan, umur perusahaan, dan profitabilitas berpengaruh signifikan terhadap audit delay.
The Effect of Job Pressure and Task Complexity on Performance with Resilience Ability as Moderator Yehuda, Maxi; Manuel, Andre; Imanuel, Fransisca
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.2778

Abstract

Indonesia has moved up to the 33rd position globally in terms of performance competitiveness, compared to the 43rd rank in the previous year. This significant improvement indicates that Indonesia possesses considerable performance competitiveness potential. However, to maintain and further enhance its global competitiveness, it is crucial for the country to focus on the various factors influencing performance. Besides macroeconomic policies and national strategies, companies in Indonesia must develop the capability to effectively engage their employees, fostering a work environment that promotes productivity and growth. The purpose of this research is to investigate the impact of job pressure and task complexity on performance, with a specific focus on the moderating role of resilience. This study employs Structural Equation Modeling (SEM) with the assistance of Smart PLS software to analyze the data. The Hair method was used to determine the appropriate sample size, resulting in a study involving 162 respondents from various industries. The research findings reveal several key insights. Firstly, job pressure does not have a direct impact on performance. This suggests that simply increasing job pressure will not necessarily lead to better performance outcomes. On the other hand, task complexity has a direct and significant influence on performance, indicating that employees tend to perform better when engaged in more complex and challenging tasks. Furthermore, the study highlights the critical role of resilience as a moderating factor. Specifically, resilience capacity moderates the relationship between job pressure and performance, as well as the relationship between task complexity and performance. This means that employees with higher resilience are better able to cope with job pressure and handle complex tasks more effectively, ultimately leading to improved performance. The implications of these findings are clear: companies need to focus on enhancing job complexity and strengthening their employees' resilience capabilities if they aim to improve overall performance. By doing so, they can create a more dynamic and productive workforce capable of sustaining high performance levels even in the face of challenges and pressures. This approach not only benefits individual companies but also contributes to the broader goal of maintaining and enhancing Indonesia's global competitiveness.
The Influence of Job Stress, Workload, and Work-Life Balance on Employee Performance with Job Satisfaction as a Mediator Among Private Employees in Tangerang City Manuel, Andre; Priyowidodo, Agustinus
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 3 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i3.3585

Abstract

This study aims to analyze the influence of job stress, workload, and work-life balance on employee performance, with job satisfaction as a mediating variable, in private companies located in Tangerang City. The study is motivated by the importance of addressing job stress, reducing excessive workload, and recognizing the significance of balancing professional and personal life in order to enhance employee performance. Private sector organizations in urban centers like Tangerang are increasingly facing challenges in maintaining workforce productivity due to heightened pressure, demanding workloads, and blurred boundaries between work and personal life. These factors can lead to diminished job satisfaction and ultimately decreased employee performance. Understanding how these factors interrelate, particularly the role of job satisfaction as a mediating variable, can help organizations implement more effective human resource strategies and performance improvement initiatives. A quantitative approach was employed in this research, with data collected via an online questionnaire distributed through Google Forms. The sample was selected using a convenience sampling method, targeting employees with a minimum of one year of work experience. The data were analyzed using SmartPLS software and Structural Equation Modeling (SEM) to examine relationships and mediating effects among variables. The findings show that job stress, workload, and work-life balance significantly affect employee performance. Furthermore, job satisfaction mediates the influence of job stress and workload on employee performance, although it does not mediate the relationship between work-life balance and performance. The study provides practical recommendations for companies to enhance job satisfaction and support employees' work-life balance as strategies to optimize performance.
Co-Authors Imanuel, Fransisca Priyowidodo, Agustinus Sutandi, Sutandi Yehuda, Maxi