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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomika Dan Bisnis
Simamora, Klarita Pitrusani Octavia
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Economics, Econometrics & Finance

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PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP KECEPATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN Simamora, Klarita Pitrusani Octavia; Aristi, Mentari Dwi; Samsiah, Siti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.535

Abstract

The matter of submitting annual financial reports on time greatly affects the quality of the financial report itself. Financial reports are said to be of quality when information is presented on time and available when needed. The purpose of this study is to determine whether the condition of financial distress and the form of corporate governance of a company affect the speed of publication of annual financial reports. The study was conducted on companies engaged in the property and real estate sector and listed on the Indonesia Stock Exchange in 2021-2022. The purposive sampling technique was used to select samples with a total of 140 samples. The data in the study are secondary data. The data analysis technique is multiple linear analysis. The results of the study show that financial distress and corporate governance represented by managerial ownership and audit quality do not affect the speed of publication of annual financial reports. Meanwhile, corporate governance represented by independent commissioners, institutional ownership and audit committees have a negative effect on the speed of publication of annual financial reports
Peranan Galeri Investasi Bursa Efek Indonesia Selama Masa Pandemi Covid-19 Dalam Meningkatkan Jumlah Investor Simamora, Klarita Pitrusani Octavia; Rosdianti, Novi; Mardiana, Elida
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 1 (2023): January-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i1.508

Abstract

Many industries have been affected by Covid-19 due to investors who are hesitant to invest. This was shown based on data from the Indonesian Stock Exchange, which experienced a decline in the Jakarta Composite Index (IHSG) at the start of the pandemic, namely in the first quarter of 2020. But in the second quarter of 2020 (May 2020-June 2020) it showed an increase. This is a success in the role of the Indonesian Stock Exchange Investment Gallery to become one of the records in the history of the Indonesian Capital Market. This study aims to determine the role of the Indonesian Stock Exchange Investment Gallery in increasing the number of stock investors in the Indonesian Capital Market. The research method used is descriptive qualitative with data sources in the form of secondary data from journals and previous scientific articles. The data collection technique used is literature and literature study. The conclusion in this study is that the success of investment galleries is influenced by internet penetration, the distribution of domestic investors, the number of investment galleries and their role which is right on target in Generation Z.
Co-Authors Aristi, Mentari Dwi Mardiana, Elida Rosdianti, Novi Siti Samsiah, Siti