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All Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Bina Bangsa Ekonomika Madani: Multidisciplinary Scientific Journal DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Strata Business Review Journal of Innovative and Creativity E-Amal: Jurnal Pengabdian Kepada Masyarakat
Setiyo Purwanto
Universitas Dian Nusantara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Strata Business Review

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Pengaruh Profitabilitas, Leverage, dan Umur Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2022 Lisa Surya Lestari; Setiyo Purwanto
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.87

Abstract

This study aims to examine the effect of profitability, leverage and company age on the timeliness of financial reporting for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. Leverage, which is assessed using the Debt to debt-equity ratio (DER), and firm age, which is measured using the difference between the date of the observation period and the date of establishment, are the elements examined in this study. Return on assets (ROA) is the metric used to quantify profitability. Quantitative research is the type of research that is included here. The data collection for this study uses secondary data, which is presented in the form of financial reports from companies. The sample in this study used a purposive sampling method to produce 148 observations from 37 companies according to predetermined criteria. The analytical method in this study was tested using the SmartPLS program. The results showed that profitability had no significant effect on the timeliness of financial reporting, leverage had a significant negative effect on the timeliness of financial reporting and firm age had a significant positive effect on the timeliness of financial reporting in manufacturing companies.
Daya Tarik Minat Generasi Z Dalam Bertransaksi Menggunakan Financial Technology (E-Wallet): (Studi Kasus Pelanggan E-Commerce Di DKI Jakarta) Alifiyah Nabilah Rahman; Setiyo Purwanto
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.88

Abstract

To maximize the use of technology in expediting financial services, financial technology makes transactions in the financial industry easier, more practical, and efficient. Non-cash payment methods, including e-wallets, are highly sought after by consumers.  The development of financial technology is common among Indonesians, especially generation Z. Therefore, the population determined in this research case study is the people of DKI Jakarta province who belong to generation Z. The sampling technique in this study was purposive sampling method. The data used used primary data, namely by distributing questionnaires which were responded to by 100 respondents. The analysis technique used in this study using multiple linear regression tests using the SPSS 25 program. The results showed that the variables of effectiveness, trust, and perceived convenience had the same t significance value of 0.000 where the t value was smaller than 0.05. This shows that effectiveness, trust, and perceived ease of use affect the interest in transactions using financial technology (e-wallet) together by 80.4% and the remaining 19.6% is influenced by other factors.
Co-Authors Alifiyah Nabilah Rahman Anjarwati, Sri Didin Hikmah Perkasa Fathihani Finni Yuliani Lisa Surya Lestari Magito Magito Margono Sugeng Melly Melly Muhammad Al Faruq Abdullah Nur Endah Retno Wuryandari Nur Vitriani Sisca Triamanda Mutiara Wenny Desty Febrian Febrian Zain Taufiq