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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Ubhara BUDGETING : Journal of Business, Management and Accounting International Journal of Educational Research and Social Sciences (IJERSC) Dynamic Management Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) LAWSUIT JURNAL PERPAJAKAN Jurnal Pemberdayaan Umat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi
Sari, Riski Ulan
Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Human Resource Accounting Disclosure Perusahaan Manufaktur di Indonesia yang Dipengaruhi oleh Ukuran Perusahaan, Profitabilitas, Leverage dan Umur Perusahaan: Kata Kunci: Human Resource Accounting Disclosure, Ukuran Perusahaan, Profitabilitas, Leverage, and Umur Perusahaan Arry Eksandy; Riski Ulan Sari
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2160

Abstract

The purpose of this study was to determine the influence of firm size, profitability, leverage and age on human resource accounting disclosure on manufacturing companies listed on the Indonesia Stock Exchange. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, the sample of 64 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results of this study indicate that the firm size and profitability had a positive effect on human resource accounting disclosure, while leverage and age did not affect human resource accounting disclosure. Keywords: Human resource accounting disclosure, firm size, profitability, leverage and age
DETERMINANTS OF TIMELINESS OF FINANCIAL REPORTING: AN EMPIRICAL STUDY ON PROPERTY AND REAL ESTATE ISSUERS IN INDONESIA Tri Yulaeli; Arry Eksandy; Riski Ulan Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.859

Abstract

This study aims to analyze the influence of profitability, company age, and financial distress on the timeliness of the publication of audited financial statements in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The sample was determined by the purposive sampling method, so that 19 companies were obtained as research samples. The analysis method used was multiple linear regression with the help of EViews version 12 software. The results of the study show that partially, the variables of profitability and company age do not have a significant effect on the timeliness of financial report publication. On the other hand, financial distress has been proven to have a significant effect on the timeliness of the publication of audited financial statements. Simultaneously, the three independent variables have a significant effect on the dependent variables. A determination coefficient value (R²) of 0.81 indicates that 81% of the variation in the timeliness of financial statement publication can be explained by profitability, company age, and financial distress, while the remaining 19% is explained by other variables outside the model. These findings provide implications for company management and regulators in improving the transparency and accountability of financial reporting in the property and real estate sectors.
Pengaruh Pengalaman Kerja, Tingkat Pendidikan dan Penilaian Prestasi Kerja terhadap Kinerja Karyawan pada PT Laju Niaga Gemilang Maytasari, Priya Eka; Riski Ulan Sari
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/zs6cj075

Abstract

This research aims to determine the influence of work experience, education level, and job performance appraisal on employee performance at PT. Laju Niaga Gemilang.This research uses a quantitative method.The sampling technique used is saturated sampling.The sample in this study consisted of 50 employees, and the object of this research was PT. Laju Niaga Gemilang.The data collection technique involved the distribution of questionnaires, and the obtained data were analyzed using the multiple linear regression analysis method with the help of SPSS 26 software.The results of this study indicate that partially, the variable of work experience (X1) has a positive and significant effect on employee performance (Y), the level of education (X2) has a positive and significant effect on employee performance (Y), and the performance appraisal (X3) has a positive and significant effect on employee performance (Y).Then, simultaneously, there is a positive and significant influence between work experience (X1), education level (X2), and performance appraisal (X3) on employee performance (Y) at PT. Laju Niaga Gemilang.   Keywords: Employee Performance, Work Experience, Education Level, Job Performance Appraisal
THE EFFECT OF ORGANIZATIONAL FAIRNESS AND JOB CHARACTERISTICS ON EMPLOYEE ATTACHMENT Riski Ulan Sari; Rd Roro Anggraini Soemadi; Hendra Galuh Febrianto; Humairoh
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.227

Abstract

The purpose of this study is to determine the Effect of Organizational Justice and Job Characteristics on Employee Attachment to PT. Ching Luh Indonesia, either partially or simultaneously at PT. Ching Luh Indonesia. This study used associative method with quantitative approach. A lot of sampling was 78 people. Descriptive data analysis techniques are used to determine the picture of respondents' answer responses and data distribution, while inferential statistical analysis is for hypothesis testing. Data processing is assisted by Microsoft excel and SPSS software version 25. Based on the correlation test of Organizational Fairness (X1), and Job Characteristics (X2) with Employee Attachment (Y) have a strong relationship. Organizational Fairness and Job Characteristics can project Organizational Fairness with a positive influence, this can be seen from the equation Y = 2.881 + 0.622X11 + 0.304X21 which means that the higher or increased the Employee Attachment. Organizational Fairness and Job Characteristics contributed 55.30% while the remaining 44.70% was influenced by other variables classified in epsilon, namely other factors that affect Employee Attachment but were not careful in this study.
Co-Authors Abbas, Dirvi Surya Arry Eksandy Dewanti, Pratiwi Farhan Ady Pratama Fatmawati Fatmawati Febrianto, Hendra Galuh Hendi Prihanto Humairoh Irma Paramita Sofia Maytasari, Priya Eka Mohamad Zulman Hakim Mulyadi Mulyadi Mulyadi Mulyadi Prisila Damayanty Rd Roro Anggraini Soemadi RR. Ella Evrita Hestiandari Rudi Harianto Soemadi, Rd Roro Anggraini Vianty Dewi Rengganingsih Yulaeli, Tri