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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016-2018 Mariya Ulfah; Penta Widyartati
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.399

Abstract

Timeliness of financial statements has been regulated by the government in accordance with regulations issued by the Otoritas Jasa Keuangan (OJK) which states that public companies are required to submit financial reports no later than the fourth month after the financial year ends. But some companies that are not timely in presenting their financial statements. This study aims to find empirical evidence about the influence of company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation on the timeliness of financial statement submission. The population in this study are property and real estate sub-sector services companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)) for the period of 2016-2018, as many as 47 companies. The sample in this study were 35 companies taken by purposive sampling method. The dependent variable is, the timeliness of financial statement submission. While the independent variables in this study are company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation. Data collection methods using the method of library research and documentation methods. Hypothesis testing uses logistic regression at a significance level of 5 percent. The results of hypothesis testing indicate that firm size variables significantly influence the timeliness of financial statement submission with a significance value of 0.024 <0.05. Liquidity variable does not affect the timeliness of financial statement submission with a significance value of 0.437> 0.05. The profitability variable does not affect the timeliness of financial statement submission with a significance value of 0.753> 0.05. The leverage variable does not affect the timeliness of the delivery of financial statements with a significance value of 0.512> 0.05. The auditor's opinion variable has a significant effect on the timeliness of the delivery of the financial statements with a significance value of 0.025 <0.05. KAP reputation variable does not affect the timeliness of financial statement submission with a significance value of 0.998> 0.05.
Application of the Tilawati Method in Improving The Quality of Reading the Qur'an for MDTA Students Nurul Huda Singajaya Indramayu Mariya Ulfah
LECTURES: Journal of Islamic and Education Studies Vol. 1 No. 1 (2022): Progressive Islamic and Education Studies
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58355/lectures.v1i1.16

Abstract

This research is to find out how the application of the tilawati method improves the quality of students reading the Koran at MDTA Nurul Huda Singajaya Indramayu. The type of this research is in the form of field research, namely research that is carried out systematically by collecting existing data in the field. And the research technique used is data analysis technique, namely the process of searching and systematically compiling data obtained from interviews, observation and documentation. The conclusion from this study is that the application of the tilawati method is carried out in 3 stages, the effectiveness of learning can be adjusted by several existing aspects. Then that in increasing the quality or results of improving the quality of Santri reading the Qur'an consists of several methods, teacher quality and child factors. The tilawati method applied at MDTA Nurul Huda Singajaya Indramayu is very effective in improving the quality of santri's reading of the Qur'an