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All Journal Jurnal Akuntansi Syariah (JAkSya) International Journal of Management Research and Economics
Kuliman Kuliman
Institut Teknologi dan Bisnis Haji Agus Salim Bukittinggi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH DEBT TO EQUITY RATIO, PROFITABILITAS DAN KUALITAS AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Jennisa Dwina Indriani; Sri Asyrafil Mustaqmah; Kuliman Kuliman; Berta Agus Petra; Veni Riani
Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (976.768 KB) | DOI: 10.31958/jaksya.v2i1.5549

Abstract

Kualitas keandalan laporan keuangan dan ketepatan waktu pelaporan keuangan sangat mempengaruhi pengambilan keputusan investasi. Penelitian ini bertujuan untuk menemukan bukti empiris tentang pengaruh ketepatan waktu pelaporan keuangan Perusaahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel yang diuji dalam penelitian ini yaitu debt to equity ratio, profitabilitas dan kualitas auditor. Sampel dari penelitian ini menggunakan 11 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode 2017 – 2020 yang diambil dengan menggunakan metode purposive sampling. Variabel tersebut kemudian diuji dengan menggunakan regresi logistic pada tingkat signifikansi 5 persen. Hasil penelitian menunjukkan bahwa debt to equity ratio dan profitabiitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan, sementara kualitas auditor berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia.
Analysis of The Effect of Service Quality on Public Satisfaction with Motor Vehicle Testing Services at The Bukittinggi City Transportation Department Asnil Asnil; Sabri Sabri; Kuliman Kuliman; Anne Putri
International Journal of Management Research and Economics Vol. 4 No. 2 (2026): Mei : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v4i2.4787

Abstract

This study investigates the effect of service quality on community satisfaction in motor vehicle testing services at the Department of Transportation of Bukittinggi City. Despite the increasing demand for public services, empirical evidence on how multidimensional service quality influences user satisfaction in the context of mandatory vehicle testing remains limited, particularly in local government settings. This research addresses this gap by employing a quantitative explanatory design, conceptualizing service quality through five dimensions: tangible, reliability, responsiveness, assurance, and empathy. Data were collected from 100 service users using a structured and validated questionnaire and analyzed through multiple linear regression. The findings reveal that all dimensions of service quality have a positive and statistically significant effect on community satisfaction, both partially and simultaneously. The model explains 76.8% of the variance in community satisfaction (R² = 0.768), indicating strong explanatory power. Among the dimensions, responsiveness emerges as the most influential factor, highlighting the critical role of prompt and adaptive service delivery in shaping user perceptions. This study contributes to the public service literature by providing empirical evidence on the relative importance of service quality dimensions in a regulatory service context. Practically, the findings suggest that improving responsiveness and reliability should be prioritized to enhance service effectiveness and sustain public trust.
Co-Authors Anne Putri Asnil Asnil Berta Agus Petra Jennisa Dwina Indriani Sabri Sabri Sri Asyrafil Mustaqmah Veni Riani