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All Journal EKONOMIS : Journal of Economics and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Cahyani Nuswandari
Fakultas Ekonomika dan Bisnis, Universitas Stikubank Semarang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Profitabilitas, Kepemilikan Institusional, Ukuran Perusahaan, dan Reputasi KAP Terhadap Ketepatan Waktu Pelaporan Keuangan Dian Santika; Cahyani Nuswandari
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.338

Abstract

The purpose of this research is to examine and analyze the effect of profitability (ROA), institutional ownership (own), firm size (size), and auditor’s repurtation (kap) on the timeliness of financial reporting at manufacture firms listed in Indonesia Stock Exchange (BEI) period 2017-2019. In this research, the sampling technique use purposive sampling. Sample of this research is 494 data from 519 manufacture firms sector listed and sent the report on finance in BEI period 2017-2019. Technique of analysis for examining is logistic regression. The result of this reseach is the profitability and firm size positive affect on the timeliness of financial reporting, while institutional ownership and auditor’s repurtation are not significant on the timeliness of financial reporting.
Pengaruh Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Provinsi Jawa Tengah Skolastika Bunga Aryani; Cahyani Nuswandari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11355

Abstract

This study aims to analyze and examine the effect of local revenue—comprising local taxes, regional levies, separated regional wealth management results, and other legitimate local revenues—on the financial performance of local governments, as measured by the regional financial independence ratio. The research utilizes secondary data in the form of panel data obtained from the Budget Realization Reports of 35 regencies/cities in Central Java Province for the 2020–2024 period. The entire population was included in the sample, utilizing a census method for data collection. Research data were analyzed using the panel data regression technique. The results indicate that local taxes, regional levies, separated regional wealth management results, and other legitimate local revenues have a positive and significant effect on local government financial performance. These findings demonstrate that the optimization of all local revenue components is directly proportional to the improvement of local government financial performance.
Co-Authors Dian Santika Skolastika Bunga Aryani