Nurmiati Nurmiati
Fakultas Ekonomi Dan Bisnis Islam UIN Alauddin, Makassar.

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

Faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan Nurmiati Nurmiati
KINERJA Vol 13, No 2 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (748.876 KB) | DOI: 10.29264/jkin.v13i2.829

Abstract

The financial statements are the financial information presented and delivered by a company to internal and external parties , which includes all business activities of an entity which is one of accountability and communication management tools to the parties that need . The financial statements are the primary means of communicating financial information to parties outside the company . In companies that have gone public they are required to report their financial statements to the public , is governed by Law no.8 of 1995 on capital markets . This study aims to provide empirical evidence about the factors that affect the timeliness of financial reporting, namely; Company size (SIZE), ownership structure (OWN), Provitabilitas, Leverage and Liquidity. Samples were selected by using purposive sampling , which means that the sample used in this study are samples that meet certain criteria . Intended use of this method is to obtain a representative sample . Then the samples used in this study are 240 manufacturing companies that report financial statements in 2008, 2009 and 2010. The results of this study found empirical evidence that firm size (SIZE) positive effect with variable probability of 0.008 , a positive leverage effect with a variable probability of 0,003 and a positive effect on liquidity. While the ownership structure (OWN) no positive effect with the probability of 0.936 and profitability varaibel no positive effect with a variable probability of 0.676 . Keyword: Company size (SIZE) , ownership structure (OWN), Profitability, Leverage, Liquidity
Risiko dan perilaku keuangan terhadap kepuasan keuangan individu saat pandemik covid-19 Jufriadi Jufriadi; Nurmiati Nurmiati; Wahyudi Wahyudi; Miftha Farild
AKUNTABEL Vol 19, No 2 (2022): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.107 KB)

Abstract

Penelitian ini dilakukan untuk mengetahui Pengaruh Risiko dan Perilaku Keuangan terhadap Kepuasan Keuangan Individu di Kota Makassar. Penelitian ini merupakan penelitian lapangan dengan menggunakan pendekatan kuantitatif. Lokasi penelitian yang dilakukan di kota makassar, dimana objek penelitian ini adalah para pelaku UMKM. Metode pengumpulan data  menggunakan metode  sampling aksidental.  Skala pengukuran yang digunakan adalah skala Likert. Teknik penentuan sample berdasarkan faktor spontanitas. siapa saja yang secara tidak sengaja bertemu dan sesuai dengan karakteristik. Variabel penelitian ini adalah Risiko keuangan (X1), Perilaku Keuangan (X2) dan kepuasan  keuangan (Y). Hasil penelitian ini menemukan bahwa risiko keuangan berpengaruh signifikan terhadap kepuasan keuangan. Selanjutnya, risiko keuangan berpengaruh signifikan terhadap perilaku keuangan. Sementara, perilaku keuangan tidak memiliki pengaruh signifikan terhadap kepuasan keuangan.
Faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan Nurmiati Nurmiati
KINERJA Vol 13, No 2 (2016): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v13i2.829

Abstract

The financial statements are the financial information presented and delivered by a company to internal and external parties , which includes all business activities of an entity which is one of accountability and communication management tools to the parties that need . The financial statements are the primary means of communicating financial information to parties outside the company . In companies that have gone public they are required to report their financial statements to the public , is governed by Law no.8 of 1995 on capital markets . This study aims to provide empirical evidence about the factors that affect the timeliness of financial reporting, namely; Company size (SIZE), ownership structure (OWN), Provitabilitas, Leverage and Liquidity. Samples were selected by using purposive sampling , which means that the sample used in this study are samples that meet certain criteria . Intended use of this method is to obtain a representative sample . Then the samples used in this study are 240 manufacturing companies that report financial statements in 2008, 2009 and 2010. The results of this study found empirical evidence that firm size (SIZE) positive effect with variable probability of 0.008 , a positive leverage effect with a variable probability of 0,003 and a positive effect on liquidity. While the ownership structure (OWN) no positive effect with the probability of 0.936 and profitability varaibel no positive effect with a variable probability of 0.676 .                                         Keyword: Company size (SIZE) , ownership structure (OWN), Profitability, Leverage, Liquidity