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All Journal Jurnal Akuakultur Indonesia Inersia : Jurnal Teknik Sipil dan Arsitektur KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Jurnal KALAM Jurnal Intelektualita: Keislaman, Sosial, dan Sains KEMBARA POSITIF JURNAL KONFIKS IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Public Health of Indonesia Jurnal Agribisnis Inklusi Journal of Disability Studies Jurnal EMT KITA MALIA OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Gentala Pendidikan Dasar International Conference of ASEAN Prespective and Policy (ICAP) JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Edunomika (JIE) Southeast Asian Journal of Islamic Education Management Journal of Engineering, Technology, and Applied Science (JETAS) Economics and Digital Business Review Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM PrimEarly : Jurnal Kajian Pendidikan Dasar dan Anak Usia Dini (Journal of Primary and Early Childhood Education Studies Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Ilomata International Journal of Social Science Al-Riwayah : Jurnal Kependidikan JES (Jurnal Ekonomi STIEP) Fox Justi : Jurnal Ilmu Hukum International Journal of Educational Review, Law And Social Sciences (IJERLAS) Malikussaleh Journal of Mechanical Science Technology Humantech : Jurnal Ilmiah Multidisiplin Indonesia Almufi Jurnal Pendidikan Homes Journal: Hospital Management Studies Journal Jurnal Kolaboratif Sains Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Arus Jurnal Sosial dan Humaniora Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of the Civil Engineering Forum Jurnal Akuntansi dan Ekonomi Bisnis Journal of Trends Economics and Accounting Research Jurnal Ilmiah Mahasiswa Raushan Fikr Economic Reviews Journal Indonesian Journal of Islamic Theology and Philosophy Journal of Health and Nutrition Research SIMBOL : Jurnal Administrasi Publik dan Pemerintahan Digital Transformation Technology (Digitech) Journal of Indonesian Economy and Business JOEL: Journal of Educational and Language Research JAKTABANGUN: Jurnal Akuntansi dan Pembangunan ENGAGEMENT: Jurnal Pengabdian Masyarakat Publish : Basic and Applied Research Publication on Communications Moderasi : Journal of Islamic Studies Jurnal Kesehatan Tropis Indonesia Research Horizon International Journal of Economic, Technology and Social Sciences (Injects) Kreativitas Pada Pengabdian Masyarakat (Krepa) Jurnal Ilmiah Research Student Al-Zayn: Jurnal Ilmu Sosial & Hukum Islamic Business and Management Journal (IBMJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Malikussaleh Mengabdi Jurnal Penelitian Pendidikan Indonesia (JPPI) Riset Akuntansi dan Keuangan Indonesia Edukasiana : Journal of Islamic Education International Journal of Islamic Economics (IJIE) Celebes Journal of Community Services Siber International Journal of Education Technology Jurnal Intervensi Sosial Recent in Engineering Science and Technology Dharmahita: Journal of Community Service and Development EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat International Journal Of Synergi In Law, Criminal And Justice Jurnal Manajemen dan Kewirausahaan Medika Tadulako: Jurnal Ilmiah Kedokteran Fakultas Kedokteran Journal of Education Policy Analysis AL-UJRAH: Jurnal Ekonomi Islam Journal of Islamic Economic and Law (JIEL) Jurnal Ilmiah Keagamaan dan Kemasyarakatan Journal of Infrastructure and Construction Technology Journal of Contemporary Indonesian Islam (JCII)
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Journal : Jurnal EMT KITA

Pengaruh Ukuran Perusahaan, Profitabilitas, dan Ukuran Kantor Akuntan Publik Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2020-2022) Rachmawati, Mirza Shafira; Fauzan
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.v8i1.2105

Abstract

The purpose of this study was to analyze the effect of Company Size, Profitability, and Public Accounting Firm Size on Audit Report Lag (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on Bei in 2020-2022). This type of research is quantitative. The data used in this study were obtained from the official website of the Indonesia Stock Exchange regarding the annual report of food and beverage sub-sector manufacturing companies in 2020-2022. The data in this study are secondary data. The data collection method is the documentation method, which is done by collecting audited annual financial reports listed on the Indonesia Stock Exchange for the 2020-2022 period and available on the official website www.idx.co.id. The literature study method is carried out by analyzing journals, books, and other sources. This study uses descriptive statistical analysis methods, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. Hypothesis testing includes classical assumption tests as a condition of multiple linear regression. Company size has no effect on audit report lag with a t value of 0.633 and a significance of 0.528> 0.05. Profitability has a negative and significant effect on audit report lag with a t value of -2.991 and a significance of 0.003 <0.05. KAP size has a negative and significant effect on audit report lag with a t value of -3.096 and a significance of 0.002 <0.05.
Pengaruh Strategi Diversifikasi, Leverage, Earning Growth, dan Ukuran Perusahaan terhadap Kinerja Perusahaan Perbankan Azzahra, Retno; Fauzan
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.v8i3.2736

Abstract

The purpose of this study was to analyze the effect of diversification strategy, leverage, earning growth, and company size on the performance of banking companies. The type of research used is quantitative. The methods used in this research are descriptive and verification methods. The data used in this research is secondary data. The population in this study were banking companies or banks listed on the Indonesia Stock Exchange. The sample or sampling technique used in this study was purposive sampling. The number of samples in this study were 30 banks listed on the Indonesia Stock Exchange. Data collection techniques by studying, understanding, reviewing journals, books and other sources. The data analysis technique uses multiple linear regression techniques, classical assumption tests which include normality, multicollinearity, heteroscedasticity, and autocorrelation tests, F tests, t tests, and R² tests. The results of this study are Diversification Strategy has a significant influence on Company Performance. Leverage has a significant effect on Company Performance. Earning Growth has no significant effect on Company Performance. Company Size has no significant effect on Company Performance. Simultaneously, Diversification Strategy,Leverage, Earning Growth, and Company Size have a significant influence on Company Performance.
Pengaruh E-Commerce, Digital Payment, Self-Efficacy dan Sistem Informasi Akuntansi dalam Pengambilan Keputusan Berwirausaha (Studi Kasus pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta Angkatan 2020) Fahmi, Agmi Rahayu; Fauzan
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 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.v8i4.3012

Abstract

The purpose of this study was to analyze the effect of e-commerce, digital payment, self-efficacy and accounting information systems on entrepreneurial decision making (case study on Accounting students of Universitas Muhammadiyah Surakarta class of 2020). This type of research is quantitative. The population used in this study is accounting students of Universitas Muhammadiyah Surakarta class of 2020 with a total of 492 students. The data was obtained from the official website of Universitas Muhammadiyah Surakarta. The sample collection technique in this study used nonprobability sampling techniques. This study uses primary data. The data collection technique in this study used questionnaire data. Data analysis techniques used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, hypothesis testing, t test, f test, and determination coefficient test (R2). The results of this study are that E-Commerce has no effect on Decision Making for Entrepreneurship. Digital Payment has no effect on Decision Making for Entrepreneurship. Self-Efficacy has a positive effect on Decision Making for Entrepreneurship. Accounting Information System has no effect on Decision Making for Entrepreneurship.
Co-Authors A Fahira Nur A. Shaleh Abd Rahman Abdul Pandi Abdul Rahman Maulana Siregar Ade Kusmana Adhar Arifuddin Adi Susilo Jahja Adi Wijaya, M. Ridwan ADITYA KURNIAWAN Affanil Yoga H Afrahun Naziah Agung Saputra Agus Endro Suwarno Ahmad Fathor Rosyid Ahmad Irfan Aisyah Akbar Adi Prasetyo Akbar Rizqullah Alim, Muhammad Taqdirul Aloysius, Duran Corebima Amalia Harmin AMAS, MUHAMAD HAMASY RABWAL MAANI Ambia Nurdin Andi Mariani Anggraini , Roviatul Anis Dwi Winarsih Anton Sudrajat anugra eka pertiwi Argunaini, Sri Astiwi Kurniati Ayatullah Ali H Ayu Wulandari, Bunga Azhar AR Azizah, Fatiya Nur Azzahra, Retno Badariati Badariati Bagus Swi Endrayana Bahrissalim Bambang Harianto Bambang Istijono, Bambang Basar, Abdul Rohmad Brata, Joko Tri Bukhari Bukhari Bukhari Bustomi Daroe Iswatiningsih Dewi Dewi , Dwi Kartika Sari Dewi Ratnawati Elvia Kholida Fauziyati Erma Setiawati Fadya Almira Fahmi, Agmi Rahayu Faisal Faizatul Hikmah Faizzatul Zuhroh Faris Ahmad Mizanus Sabri Fathor Rakhman Fathurrahmani Fauzan Prasetyo FAUZI, ANAS Fauzi, Sudar Ferdika, Ferdika Fida Pangesti Fikriman, Fikriman Firli Fangestu, Indra Wahyuni Geby Aryo Agista Ghaffar Ramdi Hafidurrahman, Moh Hamam Faizin Hamdi Abdul Karim Hanapia, Cepi Hanif Bima Hanggara Haqqiquddin Rokhmatulloh, Muhammad Raisa hariangga, venti az zahra permata sari Hariati, Anisa Hartini Haryono, Merda Budi Haryu Hasanah, Norsyifa Hasnidar Hasnidar Hasnidar Hatta Hayati Palesa Hena Dian Ayu Hendra, Robi Hendro Wahyudiono, Pratiwi Herlindah Hermawanto Hilma Rahmatillah Ichsan Achmad Fauzi Ifan Iskandar Indah Isnaini, Marini Ishak Fadlurrohim Isra, Muhammad Ita Noviana Ita Purnama, Ita Iwan Budiherwanto Iwan Ghufroni Jaenab Jannah, Taifatul Jasmienti Jaya, Alfin Firman Julie Ekasari Kantum , Eveline M.A. Kasihiuw, Meylisa Angelicha M. Keumala, Cut Muftia Khairiyah, Mursyidah Khairuddin Khamdan Rifa’i Krisnaldy Kurniawati, Putri Dwi Retno Leiliyanti , Eva Lianasari, Dewi M. Faiz Nashrullah M. Noor Armi M. Silvan Qoriy Maharani, Safira Amelia Mahyuddin Maisyaroh Maisyuri Marini Bravikawati Markoni Marwiah Masdaf, Nofra Masharya Eko Putra Masrizal Masrizal Masruchin Maulana Bagus Rahmat Mauliyah, Nur Ika Mawahib, Moh. Abil Mawardi Melianis Yuli Purmalita Miftaqhul Yusuf saffingi MINTARSIH Miswar MMSI Irfan ,S. Kom Mohd Isa T.Ibrahim Muh Sabir Muh. Cendekiawan Ainul Haq Muhamad Bahtiar Muhammad MUHAMMAD AGUS SUPRAYUDI Muhammad Isra Muhammad Nuzan Rizki muhammad rasyid Muhammad Reyhan Muhammad Syahidan Muhammad Syahril Mulia Sari Muliadi MULYADI Mulyani , Wiwiek Murison Mursidi, Moh Murtadhahadi Muzayyin Nadia Rahmati Nashar, Abdul Nasrullah Neni Triana Neni Triana, Neni Ni Wayan Sridani Noer Laily, Raviqa Nofi Maria Krisnawati Nugraini, Erika Ajeng Nur Asiyah, Binti Nur Iksan Nur Indang Nur Rohmah, Tri Nuraini, Alief Nurfitria Nurhasnah Nursaban Rommy Nurul Nurul huda Nurul Ittaqullah Nurul Widyawati Islami Rahayu Nuryadin Nuryanasari, Erin Prima Octavia Rosa Indriana Oftafiana, Triya Okka Aditio Putra Olva, Maria Pamungkas, Akbar Ilham Parmin Paulus Sukusno Pitriani Pitriani Purwadhi Purwati Zisca Diana, Purwati Zisca Putri Aulia Faradila Putri, Indah Rahmana Rachmawati, Mirza Shafira Rachmawati, Yani Septia Rahmadi, Gandung Rahman , Ibnu Hadi Rahman , Muhammad Faisal Nor Rahman, Haolia Ramadhani, Anisa Ratna Devi Raudatul Jannah Renggo Bawani Wijayaningrum Reva Rizky Silvana Revalin Herdianto Risdawati, Irsyam Rita Syntia Rizami , Ahmad Rizky Aprilia Rokhmat Subagiyo, Rokhmat Roman Destian Pahrori Rosi L. Vini Siregar Rosianti Said, Mukti Saputra, Muhammad Yudha Sarah Niaci Sari Sayed Shadli Seventeen, Winny Lian sinergilp, Andreas Henfri Situngkir Siti Marpuah Siti Nurjannah Sitinjak, Rouli Green Kezia Slamet Riyadi SOBIRIN Suci Reza Syafira Sukrang Sukrang, Sukrang Sulaiman Suliyah Sumarna, Andri Suryani, Izza Luthfi Syahran Jailani Syirofi syofian Taufiqurrahman Tjut Rizqi Maysyarah Hadi Tusholinah, Rizka Ubaid Aisyul Hana USWATUN HASANAH Wahid, Durrohman Wardah Wartoyo Wartoyo Wati, Patnah Wijaya, Mochamad Ridwan Adi Wilda Febriani Wirda Wisnuwardhani, Diah Aju Wiwik Kusrini Wiyani, Silva Wulandari, Diana Yani Restiani Widjaja, Yani Restiani Yani, Achmad Yasmirah Mandasari Saragih Yokota, Atsushi Yulianti Yundi Fitrah Yuni Septiana Zahrul Fuadi Zainal zamzami Zev Al Jauhari