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Yusralaini -
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, REPUTASI KAP DAN OPINI AUDITOR TERHADAP TIMELINESS PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia 2011-2013) Henisa -; Yusralaini -; Susilatri -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of Profitability, Liquidity, Firm Size, Public Accountant Office’s Reputation and Auditor’s Opinions to timeliness of financial statement (Empirical Study On The company Infrastructure Sector, Utilities and Transport Listed in Indonesia Stock Exchange 2011-2013). The population in this study are all Companies Sector Infrastructure, Utilities and Transportation listed on the Stock Exchange. The number of sample firms 33 firms by the number of observations were 99 (33x3) observations that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%. The results of the study concluded, liquidity and Firm Size significantly affect to timeliness of financial reporting, while variable the Profitability, Public Accountant Office’s Reputation and Auditor’s Opinions not have an affect to timeliness of financial reporting of company Infrastructure Sector, Utilities and Transport Listed in Indonesia Stock Exchange 2011-2013.Keywords: Timeliness, profitability, Liquidity, and firm size.
PENGARUH FAKTOR KEPERILAKUAN ORGANISASI TERHADAP KINERJA INDIVIDUAL DENGAN PENGGUNAAN SISTEM INFORMASI KEUANGAN DAERAH (SIKD) SEBAGAI VARIABEL INTERVENING (Studi Pada SKPD di Kabupaten Agam) Fadhli Irsyadi; Yusralaini -; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research was conducted to examine the influence of organizational factors; management support, the clarity of objectives, and training toward the individual performance with the use of Local Information Financial System as the intervening variable. The data were collected by sending 100 questionnaires to the user of Local Information Financial System (SIKD) in Agam regency, in which only 60 questionnaires were given back to the researcher. The statistics method used to examine each of the hypotheses is path analysis by using SPSS 17.0. From ten hypotheses, six hypotheses; H1, H3, H5, H7, H8, H10. It shows that the clarity of objectives, and training positively give the direct influence toward SIKD, whereas the management support does not affect the SIKD. This research also show that the clarity of objectives and SIKD positively affect the individual performance, while management support and training do not affect the individual performance. If the independent and dependent variables are mediated by the use of Local Information Financial System, it shows that management support and training indirectly affect the individual performance with the use of Local Information Financial System (SIKD) as the intervening variable.Keywords: behavioral, organizational, performance and information financial
PENGARUH SET KESEMPATAN INVESTASI, PROFITABILITAS, KEPEMILIKAN PEMERINTAH, DAN FASILITAS PERPAJAKAN TERHADAP TARIF PAJAK EFEKTIF PERUSAHAAN YANG TERDAFTAR PADA KOMPAS 100 Etika Muhsinah Lubis; Yusralaini -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the effect of investment opportunity set, profitability, government ownership and tax incentive to the corporate effective tax rate listed at Kompas 100. This study used a secondary data. the sample of this study comprised of 43 companies with two years observed which were selected through purposive sampling. Data analysis for hypothesis test was done with multiple regression analysis. The result of this study give evidence that investment opportunity set and profitability have influence to the corporate effective rate at significance level 5%. While government ownership and tax incentive have not influence to the corporate effective rate at significance level 5%. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 39,1%, while the remaining 60,9% is influenced by other variables that not examined in this study.Keywords: investment opportunity set, profitability, government ownership, tax incentive and the corporate effective tax rate.
Co-Authors Etika Muhsinah Lubis Fadhli Irsyadi Henisa - Mudrika Alamsyah Hasan Rusli - Susilatri -