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All Journal Journal of Islamic Accounting and Tax (JIATAX) Jurnal Informasi Pengabdian Masyarakat
Prasetyo Widodo
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Determinan Ketepatan Waktu Pelaporan Keuangan Prasetyo Widodo; Novrida Qudsi Lutfillah
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 1 (2018): Maret 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.306 KB) | DOI: 10.30587/jiatax.v1i1.851

Abstract

Abstrak Tujuan penelitan ini adalah untuk menguji dan membuktikan adanya bukti empiris mengenai pengaruh profitabilitas terhadap ketepatan waktu pelaporan keuangan dengan menambahkanvariabel moderasi yaitu opini audit pada perusahaan barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Sampel penelitian sebanyak 93 dengan teknik analisis data yaitu analisis regresi logistik yang menggunakan uji interaksi (Moderated Regression Analysis). Hasil penelitian menunjukkan profitabilitas berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Perusahaan dengan profitabilitas yang tinggi cenderung tepat waktu dalam menyampaikan laporan keuangan dan Opini audit dapat memoderasi pengaruh profitabilitas terhadap ketepatan waktu pelaporan keuangan. Abstract The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of profitability on the timeliness of financial reporting by adding moderation variables, namely the audit opinion on goods and consumption companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The research sample was 93 with data analysis techniques namely logistic regression analysis using the interaction test (Moderated Regression Analysis). The results show that profitability has a significant effect on the timeliness of financial reporting. Companies with high profitability tend to be on time in delivering financial reports and audit opinions can moderate the effect of profitability on the timeliness of financial reporting.
Penyuluhan Dan Penanaman Pohon Bagi Masyarakat Sekitar Hutan Di Desa Cikahuripan, Kecamatan Cimanggung, Kabupaten Sumedang Untuk Menjaga Kelestarian Hutan Dwi Wahyuni; Asep Purwanto; Rian Susila; Prasetyo Widodo; Fahriza Luth
Jurnal Informasi Pengabdian Masyarakat Vol. 2 No. 1 (2024): Februari : Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v2i1.849

Abstract

Communities living close to forests can certainly be an important support for sustainable forest management. Their provision of and knowledge about forest sustainability is important as it impacts their lives. For this reason, the academic community of the Faculty of Forestry of Winaya Mukti University in Cikahuripan village conducted information sessions on forest sustainability aimed at changing the living behavior of people around the forest so that the existing forests are conserved and managed sustainably. The extension method used consists of the presentation of materials, discussions and the planting of forest seeds. As part of the community service activities conducted by the Unwim Faculty of Forestry academic community, they work with the people surrounding the forest in Cikahuripan village to protect the forest together by following the importance of the functions of the forest to the local people and obtaining relevant information. In addition, the residents of Cikahuripan village are willing to participate in the conservation of the forest by planting 300 seeds of acacia, mahogany, meranti and sengon forest plants.
Co-Authors Asep Purwanto Dwi Wahyuni Fahriza Luth Novrida Qudsi Lutfillah Rian Susila