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All Journal Jurnal ULTIMA Accounting International Journal of Economics, Business and Accounting Research (IJEBAR)
Harjanto, Karina
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Economics, Econometrics & Finance

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LOCAL OWN-SOURCE REVENUE AND ITS DETERMINANTS William, Fandy; Harjanto, Karina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.7402

Abstract

The purpose of this research is to obtain empirical evidence about the effect of Total Population, Domestic Investment, and Gross Regional Domestic Product towards Local Own-source Revenue. The object of this research are districts and cities in the province of Banten in 2016-2020. Sample of this research were selected using census method and testing was performed using multiple linear regression method. The observation of this research are 8 Districts and cities in the province of Banten namely Pandeglang District, Lebak District, Tangerang District, Serang District, Tangerang City, Cilegon City, Serang City, and South Tangerang City. The result of this research are Total Population, Domestic Investment, and Gross Regional Domestic Product simultaneously have significant effect toward Local Own-source Revenue. Partially, Total Population and Gross Regional Domestic Product has a significant effect towards Local Own-source Revenue, while Domestic Investment does not have a positive effect toward Local Own-source Revenue.
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay: Studi Empiris terhadap Perusahaan Sektor Manufaktur yang Terdaftar di BEI Periode 2013-2015 Harjanto, Karina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i2.728

Abstract

The purpose of this research is to examine the effect of company's size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company's size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company's size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company's size, profitability, solvability, size the accounting firm
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Gunawan, Alvina; HARJANTO, KARINA
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i1.1225

Abstract

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, company's size, company's growth and structure ownership towards dividend policy. The sample in this research is selected by using purposive sampling method. Data used in this research are secondary data. Data used in this research is analyzed by using multiple regression method. There are 10 manufacture firms selected as sample which simultaneously for the year 2013-2016 have been registered as manufacture sector in the Bursa Efek Indonesia (BEI). The results of this research show that (1) profitability has significant effect to dividend policy, (2) leverage doesn't have significant effect to dividend policy, (3) company's size has significant effect to dividend policy, (4) company's growth doesn't have significant effect to dividend policy, (5) structure ownership doesn't have significant effect to dividend policy.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN SOLVABILITAS TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018) Gozali, Liany; Harjanto, Karina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1729

Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, firm size, institutional ownership, and solvability towards audit delay. Dependent variable in this research is audit delay, and independent variables are profitability, firm size, institutional ownership, and solvability. The profitability was measured by return on asset (ROA), firm size was measured by natural logarithm (ln) total asset, institutional ownership was measured by number of shares owned by institution divided by outstanding share, and solvability was measured by debt to total asset ratio (DAR). The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample of this research was selected by using purposive sampling method. Secondary data taken from annual report and financial report also analyzed by using multiple regression method. There are 21 manufacture firms selected as sample that had been listed on the IDX since 2015-2018. The result of this research are (1) profitability has no effect toward audit delay, (2) firm size has effect toward audit delay, (3) institutional ownership has effect toward audit delay, (4) Solvability has no effect toward audit delay, (5) profitability, firm size, institutional ownership, and solvability simultaneously have effect toward audit delay. Keywords: Audit delay, Firm Size, Institutional Ownership, Profitability, Solvability
LOCAL OWN-SOURCE REVENUE AND ITS DETERMINANTS William, Fandy; Harjanto, Karina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.7402

Abstract

The purpose of this research is to obtain empirical evidence about the effect of Total Population, Domestic Investment, and Gross Regional Domestic Product towards Local Own-source Revenue. The object of this research are districts and cities in the province of Banten in 2016-2020. Sample of this research were selected using census method and testing was performed using multiple linear regression method. The observation of this research are 8 Districts and cities in the province of Banten namely Pandeglang District, Lebak District, Tangerang District, Serang District, Tangerang City, Cilegon City, Serang City, and South Tangerang City. The result of this research are Total Population, Domestic Investment, and Gross Regional Domestic Product simultaneously have significant effect toward Local Own-source Revenue. Partially, Total Population and Gross Regional Domestic Product has a significant effect towards Local Own-source Revenue, while Domestic Investment does not have a positive effect toward Local Own-source Revenue.
THE ANALYSIS OF THE TIMELINESS OF FINANCIAL STATEMENTS (AN EMPIRICAL STUDY ON CONSUMER GOODS SUBSECTOR LISTED ON IDX 2018-2021) Lovell, Janice; Harjanto, Karina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3401

Abstract

Abstract- The timeliness of financial statements is regarded as one of the qualitative attributes of financial statements, denoting the availability of information for decision-making purposes prior to its diminished capacity to impact decisions. The objective of this study is to gather empirical data on the impact of profitability (ROA), leverage (DER), liquidity (CR), and institutional ownership on the promptness of financial statement reporting. The focus of this study encompasses consumer products firms that are publicly traded on IDX within the time frame of 2018 to 2021. The present study employed secondary data and employed a purposive sampling technique to select and analyze samples, utilizing logistic regression as the primary analytical tool, resulting in research sample of 25 companies. The findings indicate that there is no significant impact of profitability and liquidity on the timeliness of financial statement reporting. However, the study does find a significant positive relationship between leverage and the timeliness of financial statement reporting. Additionally, institutional ownership is found to have a positive and significant effect on the timeliness of financial statement reporting. The simultaneous impact of liquidity, profitability, leverage, and institutional ownership on the timeliness of financial statement reporting is found to be considerable. Keywords: Institutional Ownership; Leverage; Liquidity; Profitability; Timeliness of Financial Statement Reporting
Co-Authors Gozali, Liany Gunawan, Alvina Lovell, Janice William, Fandy