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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Zonasi: Jurnal Sistem Informasi
Juwita Andriani
STIE YKPN Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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Pengaruh Struktur Kepemilikan Saham Publik, Kompleksitas Perusahaan, Usia Dewan Direksi terhadap Ketepatan Waktu (Timeliness) Penyampaian Laporan Keuangan Juwita Andriani; Wing Wahyu Winarno
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 1 (2021): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.427 KB) | DOI: 10.31629/jiafi.v5i1.3878

Abstract

Tuntutan akan kepatuhan terhadap ketepatan waktu (timeliness) dalam penyampaian laporan keuangan publik di Indonesia diatur dalam Keputusan Ketua BAPEPAM dan Lembaga Keuangan. Populasi dalam penelitian ini adalah seluruh perusahaan di sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2019-2021. Purposive sampling adalah penentuan sampel dari populasi yang ada berdasarkan kriteria yang dikehendaki oleh peneliti. Kriteria yang dimaksud adalah perusahaan di sektor pertambangan yang terdaftar di BEI tahun 2019-2021 dan perusahaan pertambangan menyediakan informasi yang diteliti dengan lengkap seperti struktur kepemilikan saham, tanggal penyampaian laporan keuangan dan nama dewan direksi. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistic. Berdasarkan hasil penelitian, maka dapat disimpulkan bahwa struktur kepemilikan saham publik, kompleksitas perusahaan, dan usia dewan direksi tidak berpengaruh terhadap ketepatan waktu (timeliness) penyampaian laporan keuangan.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN APLIKASI "PEDULILINDUNGI" DENGAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Juwita Andriani; Wing Wahyu Winarno
ZONAsi: Jurnal Sistem Informasi Vol. 4 No. 1 (2022): Publikasi Artikel ZONAsi: Jurnal Sistem Informasi Periode Maret 2022
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/zn.v4i1.9834

Abstract

The Covid-19 pandemic that has spread in the country, especially Indonesia, has been going on for almost two years. At the beginning of 2020, the Covid-19 pandemic shocked the world, and the entire world population panicked over this pandemic. The Government of the Republic of Indonesia has made various efforts to deal with the spread of the Covid-19 virus, one of which is the use of information technology. In a pandemic situation, using digital communication is widely used by the community, so KEMKOMINFO and the Ministry of State-Owned Enterprises (BUMN) collaborate to create a mobile application called the "PeduliLindungi" application. This application can only be accessed via electronics such as smartphones, laptops, and others. The government has begun to require the use of the PeduliLindungi application for everyone who will be doing public space activities. The samples in this study were students, lecturers, civil servants, BUMN employees, private employees and others who were in Indonesia. This study uses a purposive sampling technique with user criteria using the PeduliLindung application. The results of the study prove that self-efficacy has a positive effect on perceived ease of use, self-efficacy has no effect on the use of the pedulilindungi application, subjective norm has a positive effect on perceived usefulness, subjective norm has a positive effect on the use of the pedulilindungi application, perceived ease of use has a positive effect on the use of the pedulilindungi application, perceived usefulness has a positive effect on the pedulilindung application. The test equipment in this study used warp-pls with 366 respondents.
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