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Journal : JURNAL EKONOMI

DETERMINAN TIMLINESS OF FINANCIAL REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 11 No. 2 (2021): Jurnal Ekonomi - Agustus 2021
Publisher : JURNAL EKONOMI

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This research aimed to analysis the factors Influencing Timeliness of Delivery Financial Reporting. Variables that are used in this study are the profitability, liquidity, and audit opinion. The data that is used in this study was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. This period of this study was 6 years, started from 2015 until 2020 for was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. The sampel was selected by means of the purposive sampling technique. The type of data used is secondary data and the total sample used in this study was 60 companies (10 companies x 6 years of observations) that have been selected based on criteria that have been determined. Methods of data analysis used is logistic regression analysis. The result of this study showed that profitability and audit opinion significant factors influencing timeliness of delivery financial reporting. While the liquidity does not factors Influencing Timeliness of Delivery Financial Reporting. Further research is recommended that can expand the research sample, add variables, and extend the period of study. Keywords : Profitability, Liquidity, Audit Opinion and Timeliness
PENGARUH MOTIVASI KARIR, KECERDASAN ADVERSITY, PERTIMBANGAN PASAR KERJA, DAN FINANCIAL REWARDS TERHADAP MINAT BERKARIR SEBAGAI SEORANG AKUNTAN PUBLIK Khaerunisa; Anggraeni, Rahayu; Kristanto, Eri
JURNAL EKONOMI Vol. 15 No. 1 (2025): Jurnal Ekonomi - Februari 2025
Publisher : JURNAL EKONOMI

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Abstract

Abstract ditulis dalam This study aimed to test hypothesis the effect of career motivation, adversity quotient, labor market consideration, and financial rewards career interest as a public accountant. The type of this research is quantitative research using primary data, which is the the population of this research is from Universitas Jenderal Soedirman and Universitas Muhammadiyah Purwokerto students. The method used in this research is purposive sampling method which is the criteria of this research is student batch 2021 and has attend to auditing class. Based on the purposive sampling method that was calculate, 169 respondents obtained. The data in this research was processed using SPSS application and using multiple linear regression method, and in this research also used descriptive statistics, data quality test, classical assumption test, and hypothesis testing. The result of this research shown the career motivation, adversity quotient, labor market consideration, and financial rewards recognition positive effect on career interest as a public accountant. Keywords: adversity quotient, labor market consideration, financial rewards, public accountant