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Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tjahyadi, Frio Tantowie; Kusnawan, Agus; Resi, Petrus T
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 8 No. 1 (2016): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v8i1.106

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh debt to equity ratio, profitability, ukuran perusahaan, dan kepemilikan managerial terhadap ketepatan waktu pelaporan keuangan dari perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari periode 2012-2014. Data yang dikumpulkan dengan menggunakan metode purposive sampling. Hipotesis ini di uji dengan menggunakan regresi logistik. Hasil dari penelitian ini menunjukkan bahwa kepemilikan managerial memiliki pengaruh yang signifikan pada ketepatan waktu dari pelaporan keuangan perusahaan. Namun debt to equity ratio (DER), profitability (ROA) dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap ketepatan pelaporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI).

PENGARUH DISKON PADA APLIKASI E-WALLET TERHADAP PERTUMBUHAN MINAT PEMBELIAN IMPULSIF KONSUMEN MILENIAL DI WILAYAH TANGERANG Kusnawan, Agus; Diana, Silaswara; Andy, Andy; Tjong, Sefung
Sains Manajemen Vol 5, No 2 (2019): Jurnal Sains Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/sm.v5i2.1861

Penelitian ini dilakukan berdasarkan keinginan peneliti untuk mengetahui faktor apa saja dalam layanan sebuah aplikasi dompet digital yang dapat menumbuhkan minat pembelian impulsif khususnya bagi konsumen milenial di Tangerang. Faktor independen yang diteliti adalah Diskon (X) sedangkan faktor dependennya adalah pembelian impulsif (Y), dan pemilihan faktor diskon adalah karena maraknya diskon yang ditawarkan kepada konsumen yang terjadi sekarang ini. Berdasarkan hasil kuesioner yang diolah menggunakan SPSS 20 dengan alat analisis Korelasi diperoleh bahwa faktor yang diteliti memiliki hubungan yang tidak terlalu kuat, yaitu hanya 0,443 (dibawah 0.50). Untuk menjawab seberapa besar pengaruh yang terjadi digunakan alat analisis Regresi Linier Sederhana dan diperoleh hasil bahwa X berpengaruh positif terhadap Y, sedangkan berdasarkan hasil R2 hitung diperoleh nilai = 0,196 atau dengan kata lain variabel diskon hanya menjawab 19,6 % dari permasalahan yang terjadi. Pengujian hipotesis dengan menggunakan tabel t dan tabel F membuktikan bahwa Ho ditolak, dan H1 diterima atau dengan kata lain faktor Diskon TIDAK BERPENGARUH SIGNIFIKAN terhadap minat pembelian impulsif sehingga diperlukan penelitian lanjutan untuk mengetahui faktor-fakor lainnya.Kata Kunci : Diskon, Pembelian Impulsif, Dompet Digital

Pengaruh Diskon pada Aplikasi e-Wallet terhadap Pertumbuhan Minat Pembelian Impulsif Konsumen Milenial di Wilayah Tangerang Agus Kusnawan; Silaswara Diana; Andy Andy; Sefung Tjong
Sains Manajemen : Jurnal Manajemen UNSERA Vol. 5 No. 2 (2019): Sains Manajemen: Jurnal Manajemen Unsera
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Serang Raya

Penelitian ini dilakukan berdasarkan keinginan peneliti untuk mengetahui faktor apa saja dalam layanan sebuah aplikasi dompet digital yang dapat menumbuhkan minat pembelian impulsif khususnya bagi konsumen milenial di Tangerang. Faktor independen yang diteliti adalah Diskon (X) sedangkan faktor dependennya adalah pembelian impulsif (Y), dan pemilihan faktor diskon adalah karena maraknya diskon yang ditawarkan kepada konsumen yang terjadi sekarang ini. Berdasarkan hasil kuesioner yang diolah menggunakan SPSS 20 dengan alat analisis Korelasi diperoleh bahwa faktor yang diteliti memiliki hubungan yang tidak terlalu kuat, yaitu hanya 0,443 (dibawah 0.50). Untuk menjawab seberapa besar pengaruh yang terjadi digunakan alat analisis Regresi Linier Sederhana dan diperoleh hasil bahwa X berpengaruh positif terhadap Y, sedangkan berdasarkan hasil R2 hitung diperoleh nilai = 0,196 atau dengan kata lain variabel diskon hanya menjawab 19,6 % dari permasalahan yang terjadi. Pengujian hipotesis dengan menggunakan tabel t dan tabel F membuktikan bahwa Ho ditolak, dan H1 diterima atau dengan kata lain faktor Diskon TIDAK BERPENGARUH SIGNIFIKAN terhadap minat pembelian impulsif sehingga diperlukan penelitian lanjutan untuk mengetahui faktor-fakor lainnya.Kata Kunci : Diskon, Pembelian Impulsif, Dompet Digital

Impact of Work from Home Policy Implementation on Work Effectiveness and Productivity in Tangerang City Indra Gunawan; Agus Kusnawan; Eso Hernawan
Primanomics : Jurnal Ekonomi & Bisnis Vol 19 No 1 (2021): Primannomics : Jurnal Ekonomi & Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v19i1.508

This research was conducted based on the desire of the researchers to find out how much influence the Work from Home policy has on the effectiveness and productivity of work, especially for workers in the Tangerang area The dependent factor studied was the Work from Home policy as the independent variable (Y), while the independent factors were effectiveness (X1) and work productivity (X2). The resulting t value for the work effectiveness variable is 0.647 with sig 0.519. The results of this significance analysis are greater than 0.05, so it means that individually the work effectiveness variable does not have an impact due to the WFH policy. The resulting t value for work productivity variable is 6.103 with sig 0.000. The results of this significant analysis are smaller than 0.05, meaning that individually the work productivity variable has a significant impact on the implementation of WFH policies. The results obtained in this study are based on the SPSS calculation, the F count is 19.504 with F sig. 0,000 where F sig. 0.000 is smaller than 0.05, so Ho is rejected. It can be interpreted that simultaneously work effectiveness (X1) and work productivity (X2) have a significant impact on the implementation of WFH policy (Y). This calculation also forms the equation Y = 9,112 + 0.108 X1 + 0.681 X2 + e. The R square value obtained from the SPSS calculation of 0.236 (23.6%) can be interpreted that work effectiveness (X1) and work productivity (X2) explain the impact of variations in the variable implementation of WFH policy (Y) by 23.6% and the rest is influenced other independent variables amounted to 76.4%.

The Effect Of Capital Intensity, Sales Growth, Leverage On Tax Avoidance And Profitability As Moderators Farid Addy Sumantri; Agus Kusnawan; Rr. Dian Anggraeni
Primanomics : Jurnal Ekonomi & Bisnis Vol 20 No 1 (2022): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v20i1.861

The purpose of this study was to examine the effect of capital intensity, sales growth, leverage on tax avoidance and profitability as a moderator. Tax Avoidance in this study was measured using the cash effective tax rate (CETR) approach and leverage was measured using the debt to equity ratio (DER). Profitability as a moderating variable is measured using return on assets (ROA). The research sample uses food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a purposive sampling approach. The number of companies used in this study were 11 companies with a research period span of five years, so the number of samples used in this study was 55 samples. The model in this study uses multiple linear regression. The results of the study prove that the variables of capital intensity and sales growth have an effect on tax avoidance. On the other hand, leverage proxies with DER has no effect on tax avoidance. The results of this study can also prove that profitability is proxyed by return on assets to moderate the effect of leverage on tax avoidance. On the other hand, profitability as proxied by return on assets cannot moderate the effect of capital intensity and sales growth on tax avoidance.

The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange) Farid Addy Sumantri; Agus Kusnawan; Rr. Dian Anggraeni
Primanomics : Jurnal Ekonomi & Bisnis Vol 19 No 1 (2021): Primannomics : Jurnal Ekonomi & Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v19i1.505

Earnings Management is the action of a manager by presenting reports that increase or decrease profit for the current period of the business unit for which is responsible, without causing an increase or decrease in the unit's long-term economic profitability. The purpose of this study was to examine the effect of information asymmetry, Company Size and Management ownership of Earnings Management in various industry sector companies listed on the Indonesia Stock Exchange 2017-2019. The sample used in this study consisted of 93 samples of various industrial, basic and chemical sector companies listed on the Indonesia Stock Exchange during the 2017- 2019 periods. The sample was selected using purposive sampling method. Earnings management is proxied by Discretionary Accrual using the Modified Jones Model. The data analysis method used in this research is multiple linear regression analysis. The results showed that information asymmetry has an effect on earnings management, firm size has no effect on earnings management, and management ownership has no effect on earnings management. The results of this study also prove that simultaneously information asymmetry, firm size and managerial ownership have an effect on earnings management

The Relationship between the Role of Buddhist College Workers and Their Participation as Members of the Buddhi Employee Cooperative in Tangerang Agus Kusnawan; Indra Gunawan; Eso Hernawan
Primanomics : Jurnal Ekonomi & Bisnis Vol 19 No 2 (2021): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v19i2.584

The purpose of the research is to obtain the value of the relationship between the roles of female Buddhist college employees on participation as members of the Buddhist college employees employee cooperative in Tangerang. As for the background of this research is the enormous role of cooperatives, especially in Indonesia in advancing the family economy. In addition, the condition of women working in Indonesia is increasingly having a very helpful role for the family economy. The data in this study are the result data from questionnaires conducted by the research team. This research uses descriptive analysis method where the results of this study provide an overview of the phenomenon of the object of research. This study uses relationship analysis and t test and r test in data processing. The respondents who were studied from the age side, most were in the productive age between 20 - 45 years old or as much as 86.50%. Of the educational structure 73% of respondents have education with a bachelor to doctoral level. The calculation result of simple correlation (r) shows the correlation value of 0.326. This shows the correlation between the role of female employees with the role of members of the Buddhist college employees cooperative in Tangerang does not have a correlation even though the degree of relationship shown shows a positive number. Hypothesis testing in this study shows a significance value> 0.05 then Ho is accepted, meaning that no significant correlation is described between the role of female employees with the roles or functions of members of the Buddhist college employees cooperative in Tangerang. The conclusion from this study is that there is no relationship between the role of female college employees and their participation as members of the Buddhist employee cooperative in Tangerang.

Analisis Pengaruh Kegiatan Promosi Terhadap Ekuitas Merk Universitas Buddhi Dharma Di Kalangan Mahasiswa (Survei pada mahasiswa program Studi Manajemen) Agus Kusnawan
Primanomics : Jurnal Ekonomi & Bisnis Vol 16 No 1 (2018): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Dari hasil pengujian dan pengolahan data diperoleh besaran korelasi advertaising ditunjukkan dengan nilai koefisien korelasi sebesar 0.514, personal selling ditunjukkan dengan nilai koefisien korelasi sebesar 0.558, korelasi sales promotion ditunjukkan dengan nilai koefisien korelasi sebesar 0.695, korelasi public relation ditunjukkan dengan nilai koefisien korelasi sebesar 0.652 ,korelasi direct marketing ditunjukkan dengan nilai koefisien korelasi sebesar 0.537dimana kelima korelasi tersebut medekati nilai 1 korelasi yang kuat dan positif. dilihat bahwa Kolom R untuk model 1 menunjukkan bahwa angka koefisien korelasi yaitu sebesar 0.652 Hal ini berarti korelasi antara Advertaising, personal seling,sales promotion, public relation dan direct marketing terhadap ekuitas merk Universitas Buddhi Dharma dan kolom R Squareatau koefisien determinasi0.425, hal ini berarti besarnya pengaruh Advertaising, personal seling, sales promotion, public relation dan direct marketing terhadap ekuitas merk Universitas Buddhi kolom R untuk model 2 menujukkan bahwa angka koefisien korelasi yaitu sebesar 0.697,hal ini berarti korelasi antara Advertaising, personal seling, sales promotion, public relation dan direct marketing terhadap ekuitas merk Universitas Buddhi Dharma adalah kuat dan kolom R Square untuk model 2 menujukkan angka 0.486,hal ini berarti besarnya pengaruh Advertaising, personal seling, sales promotion, public relation dan direct marketing terhadap ekuitas merk Universitas Buddhi Dharma adalah sebesar 48.6 %. Kolom R untuk model 3 menujukkan bahwa angka koefisien korelasi yaitu sebesar 0.717 hal ini berarti korelasi antara Advertaising, personal seling, sales promotion, public relation dan direct marketing terhadap ekuitas merk Universitas Buddhi Dharma adalah kuat.Kolom R Square untuk model 3 menunjukan angka R Square adalah 51.4%.Untuk uji pengaruh secara simultan didapat F hitung37.880dengan tingkat signifikan 0.000 dimana angka 0.000 < 0.05 dan juga F hitung> F tabel atau 37.880 > 3.09, dengan demikian Ho ditolak dan Ha diterima artinya terdapat pengaruh linear antara variabel Advertaising, personal seling, sales promotion, public relation dan direct marketing dengan ekuitas mertk Universitas Buddhi Dharma, maka model regresi tersebut sudah layak dan tepat untuk memprediksi ekuitas merkUniversitas Buddhi Dharma. Persamaan regresi diperoleh Y = a + 0,835 + 0,446.+ 0,713+0,347+0,382.Pada kolom t diketahui bahwa t hitung untuk Advertaising, personal selling, sales promotion, public relation dan direct marketing masing-masing adalah sebesar 5,879,3.086,4.737,2.326,2.130 tabel t adalah 1,984. Oleh karena thitungAdvertaising, personal seling, sales promotion, public relation dan direct marketing lebih besar dari t tabel atau > 1,984, maka Ho ditolak dan Ha diterima.

Analysis of Influencing Factors to Increase Product Selling Value During the Covid-19 Pandemic (Case Study of Small and Medium Enterprises (Smes) in Kampung Sejahtera Mandiri Teras Pancasila Tangerang, Banten) Fx. Pudjo Wibowo; Agus Kusnawan; Eso Hernawan
Primanomics : Jurnal Ekonomi & Bisnis Vol 20 No 2 (2022): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v20i2.967

Analysis of factors that influence To Increase Product Selling Value During the Covid 19 Pandemic, in this case how much both / individually and jointly between independent variables (price, location, promotion and service) affect the dependent variable (Decision Making Purchasing Products During the Covid 19 Pandemic). This research was carried out by Small and Medium Enterprises (UKM) at Kampung Sejahtera Mandiri Teras Pancasila, Tangerang City, Banten by distributing questionnaires to questions while the research sample was used by simple random sampling . Data collection by field studies (interviews, observations, questionnaires) was shown to small and medium enterprises, small businesses. Medium (UKM) Kampung Sejahtera Mandiri Teras Pancasila in Tangerang City, Banten with a total of 100 SME consumers. Statistical data analysis used reliability, validity, normality, autocorrelation, multicollinearity heteroscedasticity, coefficient determination, individual tests (t-test) and joint tests (f-test), with the SPSS 25 statistical tool. The t shows that the independent variables both have a positive and significant influence on the dependent variable. A case study on Small and Medium Enterprises (UKM), Kampung Sejahtera Mandiri Teras Pancasila, Tangerang City, Banten with the results obtained that the t value of the 2.001 price is > ttable 1 .65 and probability .0048 < 0.05, the t value 1.774 for location is. > ttable 1.65 and . probability 0039 < 0.05, the value of t count promotion is 5.823. > ttable 1.65 and .probability 0000 < 0.05 and the value of t count service is 7.401. > )ttable 1.65 and . probability 0000 < 0.05 The result of F count is 172,359 level significance 0.000 then F count > F table (94,925 > 3,87 significance level 0.000 <0.05, the independent variable simultaneously has a positive and significant influence on the dependent variable in the case study on Small and Medium Enterprises (UKM), Kampung Sejahtera Mandiri Teras Pancasila, Tangerang City, Banten and the value of the coefficient of multiple determination R2 is 87.9, % explained the independent variable factors (price, location, promotion and service) and the remaining 100%-87, 9% = 12.1% the results obtained from other variables are not included from the independent variable.

Ethical Decision Making Based On The Literature Review Of Ford & Richardson 1962 - 1993 Suryadi Winata; Agus Kusnawan; Limajatini Limajatini; Eso Hernawan
Primanomics : Jurnal Ekonomi & Bisnis Vol 18 No 1 (2020): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

The objective of this study is to review ethical judgments of Accountants from 1962 to 1993. The research uses the literature review of Ford and Richardson, 1994 on the empirical ethical decision making. The results show that ethical factors individual, situational, organizational influencing ethical decision making (EDM) are organizational effects, organizational size, and peer group influence and Machiavellinism is also the significant factor in individual EDM

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