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Zulbahridar Zulbahridar
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Economics, Econometrics & Finance

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FAKTOR–FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Rika Maya Sari; Zulbahridar Zulbahridar; Azhari Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aim of this study was to examine the effect of profitability, laverage, size, age, and liquidity on the timeliness of the company annual financial reporting. Independent variables used in this study are profitability, laverage, size, age, and liquidity, while dependent variables in this study is the timeliness of the company annual financial reporting. The populations used in this study are all of maufacture compenies listed on IDX 2011-2014 where the total sample is used by 98 companies. The sampling thecnique in which the number of observation obtained this study was 392 (98x4). The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test , heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are profitability, laverage, size, age, and liquidity affect the timeliness of the annual financial reporting on the level of significant (α) < 0,05. The coefficient of determination as big as 70,2 indicates that 70,2 % of the variations that occur in the timeliness of the annual financial reporting is affected by profitability, laverage, size, age, and liquidity while the rest of 29,8% were affected by other variabel that were not performed in this study.Keywords: Timelines, profitability, size company, age company, and liquidity.
PENGARUH KOMITMEN, KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Padang dan Batam) Yusuf Yan AS; Zulbahridar Zulbahridar; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examine the effect of organization commitment, professional commitment, task complexity and locus of control to job satisfaction auditor. Respondents in this study are auditors who worked public accounting firm at Pekanbaru, Padang and Batam. Population is auditor working at Public Accounting Firm at Pekanbaru, Padang, and Batam. The number of auditors who become the sample is 65 auditors from 13 Public Accounting Firm. The method of determining the sample used is purposive sampling, while the data processing method used is multiple regression analysis (multiple regression analysis) using SPSS software version 24.00 to process the data. The result shows that the organization commitment, professional commitment, task complexity and locus of control give effect to job satisfaction auditor.Keyword : organization commitment, professional commitment, task complexity, locus of control and job satisfaction auditor.
Co-Authors Agnes Teri Saptaria Al Azhar L Andreas Andreas Anggraini Kahar Azhari Azhari Devi Safitri Elfi Ilham Fauziah Muchlis Ferdy Putra Mohammad Fajar Pipin Kurnia Ratih Anggraini Revi Revika Rheny Afriana Hanif Rika Maya Sari Riska Natariasari Robinka Gultom Widya Ayu Tamara Yuristira Putri Yusuf Yan AS