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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Sihono, Shiwi Angelica Cindiyasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Larasati, Alda; Kencana, Dwi Tirta; Sihono, Shiwi Angelica Cindiyasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1946

Abstract

This research aims to determine the influence of company size, profitability, company age, and audit opinion on financial reporting time criteria. This research is a quantitative descriptive study that aims to assess the performance of a food and beverage sub-sector company listed on the IDX. The timeliness of financial reporting is measured using company size, profitability, company age, and audit opinion. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used in the collection was a purposive sampling method with data collection techniques in the form of documentation, based on established criteria, a sample of 37 companies was obtained. The research period used is 2020-2022. , the operational definition of the variable is divided into two variables, namely the independent variable and the dependent variable using panel data analysis techniques using Eviews version 10 software. The research results show that the variables company size, profitability, and company age have a negative effect, and audit opinion has a positive effect on financial reporting time performance.
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Larasati, Alda; Kencana, Dwi Tirta; Sihono, Shiwi Angelica Cindiyasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1946

Abstract

This research aims to determine the influence of company size, profitability, company age, and audit opinion on financial reporting time criteria. This research is a quantitative descriptive study that aims to assess the performance of a food and beverage sub-sector company listed on the IDX. The timeliness of financial reporting is measured using company size, profitability, company age, and audit opinion. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used in the collection was a purposive sampling method with data collection techniques in the form of documentation, based on established criteria, a sample of 37 companies was obtained. The research period used is 2020-2022. , the operational definition of the variable is divided into two variables, namely the independent variable and the dependent variable using panel data analysis techniques using Eviews version 10 software. The research results show that the variables company size, profitability, and company age have a negative effect, and audit opinion has a positive effect on financial reporting time performance.
PENGARUH IMPLEMENTASI SISKEUDES DAN SPI TERHADAP KUALITAS LAPORAN KEUANGAN DESA DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI Taufik, Addien Dah; Sihono, Shiwi Angelica Cindiyasari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4786

Abstract

Penelitian ini melibatkan perangkat desa yang berhubungan langsung dengan keuangan desa. Alat ini telah diterapkan di Kecamatan Langkapura selama lebih dari satu tahun. Tujuan dari penelitian ini adalah untuk mengevaluasi hubungan yang signifikan antara standar pengendalian internal (SPI) dan Siskeudes, sebagai sistem informasi keuangan desa, serta untuk menilai kualitas laporan keuangan pemerintah desa di Kecamatan. Langkapura. Penelitian ini melibatkan 35 perangkat desa di daerah tersebut. Penelitian dimulai dengan mengedarkan kuesioner kepada semua perangkat Desa dengan menerapkan skala Likert 1-5. Untuk menganalisis hubungan antara variabel independen dan dependen, digunakan analisis regresi sederhana dan analisis regresi moderat (MRA) dengan bantuan SPSS. Dalam penelitian ini, kualitas laporan keuangan sumber daya manusia berfungsi sebagai faktor moderasi, sedangkan Siskeudes dan SPI bertindak sebagai variabel independen. Hasilnya menunjukkan bahwa Siskeudes dan SPI berkontribusi pada perbaikan laporan keuangan. Selain itu, dengan koefisien determinasi sebesar 86,2%, variabel independen dapat menjelaskan 86,2% dari variabel dependen, sedangkan 13,8% sisanya dipengaruhi oleh faktor lain.
Co-Authors Kencana, Dwi Tirta Larasati, Alda Taufik, Addien Dah