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All Journal JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Daengku: Journal of Humanities and Social Sciences Innovation
Arif Subhan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENGARUH RISIKO LITIGASI DAN RISIKO BISNIS TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN KUALITAS AUDIT SEBAGAI FAKTOR PEMODERASI MF Christiningrum; Arif Subhan; Anindita Damayanti
JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Vol 2 No 1 (2019): Jurnal Ilmiah Bisnis, Pasar Modal dan UMKM (JIBPU)
Publisher : Magister Manajemen Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.238 KB)

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh risiko bisnis, risiko litigasi dan variabel moderasi kualitas audit terhadap earning response coefficient (ERC) disekitar tanggal pengumuman laba perusahaan. Sampel penelitian ini adalah perusahaan manufaktir yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Variabel dependen dalam penelitian ini menggunakan proksi earning response coefficient (ERC), variabel independen risiko litigasi dengan melakukan analisis faktor dari beberapa proksi yaitu: imbal jasil saham, perputaran saham, likuiditas, solvabilitas dan ukuran perusahaan. Risiko bisnis diukur dengan rasio leverage. Pengujian variabel menggunakan pendekatan data panel. Hasil pengujian menunjukkan risiko litigasi tidak berpengaruh terhadap ERC, risiko bisnis dan tingkat profitabilitas perusahaan terbukti berpengaruh signifikan terhadap ERC dan Setelah dimoderasi, terlihat keberadaan kualitas audit merupakan faktor penting yang dapat memperkuat maupun memperlemah pengaruh variable-variabel yang diteliti.
Analyzing the Effects of Workload, Work Flexibility, Income Security, and Technological Support on Gig Workers’ Productivity in the Digital Economy Putri Ayu Permata Devi; Titis Sri Wulan; Arif Subhan; Yuliati
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 5 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku4390

Abstract

This study examines the effects of workload, time flexibility, income security, and technological support on employee productivity in the gig economy. The research employs a quantitative approach using survey data collected from gig workers across the JABODETABEK region. Multiple linear regression analysis was applied to evaluate the partial and simultaneous relationships among the variables. The results show that all four independent variables significantly influence productivity. Workload positively affects productivity when maintained at an optimal level, while time flexibility provides the strongest individual effect by improving motivation and work–life balance. Income security also contributes significantly to productivity by ensuring financial stability and reducing stress related to income uncertainty. Among the variables, technological support exhibits the most dominant effect, enhancing efficiency and enabling smoother digital collaboration. The simultaneous test results further confirm that the interaction of workload, flexibility, income stability, and technological support produces a substantial and statistically significant influence on productivity. The findings of this study suggest that sustainable productivity among gig workers is determined by the synergistic balance of workload management, flexible scheduling, income stability, and technological integration within digital work environments. Keywords: Gig Economy, Income Security, Productivity, Technological Support, Time Flexibility, Workload
Co-Authors Anindita Damayanti MF Christiningrum Putri Ayu Permata Devi Syamsiar, Syamsiar Titis Sri Wulan