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All Journal Riset Akuntansi dan Keuangan Indonesia Al Tijarah Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Economic Reviews Journal Prosiding University Research Colloquium Review of Accounting and Business Jurnal Ekonomika Manajemen Dan Bisnis Innovative: Journal Of Social Science Research El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia
Suyatmin Waskito Adi
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal EMT KITA

 1 
Pengaruh Kualitas Audit, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Delay Puspitasari, Septi Maharani; Adi, Suyatmin Waskito
Jurnal EMT KITA Vol 8 No 1 (2024): JANUARY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i1.2122

Abstract

This research aims to examine the factors that influence audit delays in primary consumer goods companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The factors studied include audit quality, profitability, solvency, and company size. Research data was obtained from company financial reports taken via www.idx.co.id. The analytical method used is multiple linear regression with the help of the SPSS program. The analysis results show that audit quality and solvency have a significant influence on audit delay. High audit quality tends to reduce the possibility of audit delays, while high solvency increases the possibility of audit delays. On the other hand, profitability and company size do not have a significant effect on audit delay. The findings show that audit quality and solvency influence audit delay, while profitability and company size do not. The implications of these findings can help practitioners understand the dynamics of audit delay better
Pengaruh Islamic Corporate Governance, Sharia Complience dan Islamic Social Reporting Terhadap Kinerja Keuangan Perbankan Syariah Novitri, Revista Williya; Adi, Suyatmin Waskito
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2801

Abstract

This research aims to determine the influence of Islamic Corporate Governance, Sharia Complience and Islamic Social Reporting on the Financial Performance of Indonesian Sharia Banking. This research uses secondary data in the form of company annual reports. The sample used in this research was Sharia Commercial Banks registered with the financial services authority in 2018 - 2022. From this research, 35 samples were obtained that met the criteria. The analytical method used is multiple linear regression analysis. The results of this research are that Islamic Corporate Governance, Zakat Performance Ratio, Islamic Social Reporting have an effect on the financial performance (ROA) of sharia commercial banks, while the Profit-Sharing Ratio has no effect on the financial performance (ROA) of sharia commercial banks.
Pengaruh Tingkat Pendidikan, Skala Usaha, Umur Usaha, dan Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi Gustarinda, Evi; Adi, Suyatmin Waskito
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2802

Abstract

This study aims to determine the influence of education level, business scale, business age, and accounting knowledge on the use of accounting information in micro, small, and medium enterprises (MSMEs) in Surakarta City. Data collection techniques used questionnaires with purposive sampling method. The type of data used is primary data with a sample of 104 MSME owners in Surakarta. Data analysis methods include descriptive analysis, multiple linear regression analysis, t-test, f-test, and determination coefficient test using SPSS 25. The research results show that education level and accounting knowledge have a significant effect on the use of accounting information in MSMEs. The variables of business scale and business age have no significant effect on the use of accounting information in MSMEs in Surakarta.
Pengaruh Good Corporate Governance dan Leverage Terhadap Kinerja Keuangan Perusahaan Misfalah, Khoiri Adha; Adi, Suyatmin Waskito
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2889

Abstract

Financial performance is one form of assessment with the principle of benefits and efficiency in the use of financial budgets, the financial performance of a company can be obtained from the information presented in financial reports in a period, not only seen from the development of stock prices. The company's performance can be measured using Tobin's return on equity and return on assets. This study aims to examine the effect of good corporate governance and leverage on the company's financial performance. The research approach used in this study is to use the associative method with a quantitative approach. The Data used in this study were obtained from the official website of the Indonesia Stock Exchange regarding the annual reports of banking sub-sector companies in 2020-2022. The population in this study is banking companies listed on the IDX for the period 2020-2022. Sample selection in this study using purposive sampling method. The results of this study can be concluded that the board of Commissioners, audit Committee, Board of Directors has no effect on financial performance, while leverage has a significant effect on financial performance.
Co-Authors Anggraeni, Putri Pangestika Arifah, Novia Berliani Astuti, Sabrina Kurnia Aswanta Wisnu Pradhana Badarudin, Dieon Agatha Castro, Fowler El Santri Edy Purwo Saputro Esa Aldila Fasifah Hanim Gita Andini Saputri Gustarinda, Evi Heppy Purbasari Ingreanida Agya Saputri Intan Veronica Laksana, Adhika Ha’qi Lilis Indrawati Lufikasari, Ratna Luh Putu Ratna Sundari Mayang Puspita Dewi Saraswati Mei Puspitasari Misfalah, Khoiri Adha Muhammad Abyan Shafly Muhammad Azis Aprian Afi Luqman Novia Berliani Arifah Novitri, Revista Williya Oktaviana Dwi Mawarni Puspitasari, Septi Maharani Putri, Aulia Prilla Harnisha Putri, Wulanditya Anggun Permata Rahmawati, Arwinda Ramadhan, Muhammad Okan Safina Fatmawati Sanyika, Atantya Wahyu Sari, Lely Oktavia Septina Rahma Darmayati Setyaningrum, Dewi Probowati Silverio, Paradito Tama, Fekysan Alya Utami, Clarisa Dzikri Antini Putri Widowati Dian Permatasari Wijaya, Adit Rahmat Yuna Oktawida