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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Research in Accounting Journal
Nurjannah, Hafidjah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor Penentu Ketepatan Waktu Pelaporan Keuangan Ovelina, Nada; Susanti, Efi; Nurjannah, Hafidjah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4543

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Struktur Modal, Auditor Switching, dan Reputasi KAP terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Berdasarkan metode pengambilang sampel dengan menggunakan metode Purposive Sampling, maka didapat sampel sebanyak 19 perusahaan untuk tiga tahun pengamatan dari tahun 2019 sampai dengan 2021 dengan 57 observasi (pengamatan). Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistic deskriptif, analisis regresi logistic dan uji hipotesis dengan menggunakan program SPSS 25. Hasil penelitian ini menunjukkan bahwa Profitabilitas memiliki pengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan, Auditor Switching memiliki pengaruh negatif dan signifikan terhadap ketepatan waktu penyampaian laporan keuanagan, sedangkapn Strukrur Modal dan Reputasi KAP tidak berpengaruh secara signifikan terhadap ketepatan waktu penyampaian laporan keuangan.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA USAHA PENGETAMAN KAYU AURA KONSEN DENGAN MENERAPKAN METODE ACTIVITY ABASED COASTING Aura, Aisyah; ZL, Nikken Azzahara; Wedyati, Nur Azzahra; Suriyanti, Linda Hetri; Nurjannah, Hafidjah
Research in Accounting Journal (RAJ) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i1.384

Abstract

Aura Konsen's Wood Setting Business is a trading company that determines the production cost by applying the Activity Based Coasting System Method so that the company does not make mistakes in making decisions regarding the production cost. The research used is descriptive research, using data collection techniques in the form of interviews with the owners of the company. It can be concluded that the calculation of the cost of production using the Activity Based Coasting System Method gives higher results than using the traditional method. The results of the Activity Based Coasting System method are more accurate. According to the calculations that have been done, that two methods have a difference with each product of IDR 118,583 for Doors, IDR 18,545 for Windows, and IDR 326 for Sills. All overhead costs are calculated in detail so that it can be seen how much the actual costs incurred in production activities can be.
Co-Authors Aura, Aisyah Ovelina, Nada Suriyanti, Linda Hetri Susanti, Efi Wedyati, Nur Azzahra ZL, Nikken Azzahara