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Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, dan Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan dengan Opini Auditor sebagai Variabel Moderasi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Halawa, Marliyoni; Ginting, Rasinta Ria; Simorangkir, Enda Noviyanti; Helman, Helman; Hutagalung, Galumbang
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6432

Abstract

The aim of this research is to determine the effect of profitability, company size,institutional ownership, and audit committee on the timeliness of financial reporting with auditor opinion as a moderating variable. The population of this research is 113 non-cyclical consumersector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Thesampling method used in this research is purposive sampling, so that 35 sample companies wereobtained during 5 years of observation (2018 - 2022) with 175 unit of analysis. Data wereanalyzed using the SmartPLS data processing program version 4.0. The research results show thatprofitability has no effect on the timeliness of financial reporting. Company size and institutionalownership influence the timeliness of financial reporting. The audit committee has no effect on thetimeliness of financial reporting. With moderation, profitability, company size and institutionalownership are able to be moderated by the auditor's opinion on the timeliness of financialreporting, while the audit committee is not able to be moderated by the auditor's opinion on thetimeliness of financial reporting.
Pengaruh Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2018 Syahputra, Heri Enjang; Halawa, Marliyoni
JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS) Vol. 4 No. 1 (2022): JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS)
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keputusan investasi, keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2015-2018, yang sesuai dengan kriteria yang ditetapkan dan diperoleh sebanyak 22 perusahaan. Penelitian ini menggunakan uji Regresi Linier Berganda untuk mengetahui pengaruh pengaruh keputusan investasi, keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan. Hasil penelitian diketahui keputusan investasi berpengaruh postif dan signifikan terhadap perusahaan, keputusan pendanaan berpengaruh positif dan signifikan terhadap nilai perusahaan dan kebijakan dividen tidak berpengaruh dan tidak signifikan terhadap nilai perusahaan, sedangkan secara simultan keputusan investasi, keputusan pendanaan dan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan. Adanya pengaruh positif menunjukkan semakin tinggi adanya keputusan investasi dan pendanaan yang dilakukan perusahaan akan menaikkan nilai perusahaan.
PENINGKATAN MINAT LITERASI AKUNTANSI DAN KEUANGAN PADA SISWA LPK SAKURA EDUCATION Laily Ramadhani; Siswanto; Marliyoni Halawa
Publikasi Kegiatan Pengabdian Masyarakat Widya (PUNDIMASWID) Vol. 4 No. 2 (2025): PUNDIMASWID (Desember 2025)
Publisher : LPPM Amik Widya Loka

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Abstract

This Community Service activity aims to introduce financial literacy programs for students. Literacy education is important for students so that they are accustomed to managing finances well in the future. In Indonesia, financial literacy education is still very rare, both in the family and school environment, the provision of education about financial literacy has not been carried out seriously and planned. This service is expected to be useful for simple financial management knowledge for early childhood through the "savings" pattern. The dedication material is focused on how to introduce the concept of money, its use and when to shop. Financial literacy education will be carried out for students at LPK Sakura Education. The teaching method is carried out with a mentoring method by the Teaching Team. The teaching method uses simulations and learning using educational films on financial literacy as well as movements and songs Let's Save. The savings simulation is carried out by practicing saving using piggy banks distributed to students. Mentoring from the teaching team is carried out continuously with the introduction of financial literacy education that can benefit early childhood and benefit themselves, families and society in the future. The results of this community service demonstrated active student participation, with 10 students asking questions about financial literacy, and 3 teachers asking questions about the role of teachers and schools in helping students learn to save. These questions sparked active interaction between the resource person and participants, interspersed with games to liven up the atmosphere. Keywords: Accounting Literacy, Finance, Students
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AUDIT REPORT LAG: OPINI AUDITOR SEBAGAI PEMODERASI Marliyoni Halawa; Fenny Julistine Tarigan; Ripka Seriidahnaita Ginting; Maduma Sari Sagala
JURNAL MUTIARA AKUNTANSI Vol. 11 No. 1 (2026): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v11i1.6387

Abstract

Latar belakang: ARL ialah indikator ketepatan waktu dalam penyampaian laporan keuangan auditan yang memengaruhi kualitas informasi keuangan. Tujuan: Dengan mengambil objek perusahaan subsektor properti dan real estat yang terdaftar di BEI pada periode 2021–2025, penelitian ini menganalisis variabel profitabilitas, ukuran perusahaan, dan kepemilikan institusional terhadap ARL. Pengaruh tersebut kemudian diuji dengan meninjau peran opini auditor sebagai variabel moderasi. Metode: Pendekatan metode kuantitatif dipilih dalam penelitian ini, dengan total 100 observasi dari 20 perusahaan yang dikumpulkan melalui metode purposive sampling. Untuk menguji hipotesis, digunakan analisis PLS-SEM dengan dukungan prosedur bootstrapping. Hasil: Studi ini membuktikan bahwa profitabilitas, ukuran perusahaan, dan kepemilikan institusional berkontribusi negatif signifikan terhadap ARL. Sementara opini auditor berperan memoderasi pengaruh profitabilitas dan kepemilikan institusional, variabel ini tidak ditemukan memoderasi hubungan ukuran perusahaan dengan ARL. Kesimpulan: Berdasarkan pengujian periode 2021–2025, penelitian ini memperkuat Signaling dan Agency Theory dengan membuktikan pengaruh negatif signifikan profitabilitas, ukuran perusahaan, serta kepemilikan institusional terhadap ARL. Opini auditor terbukti memoderasi pengaruh profitabilitas dan kepemilikan institusional, namun tidak berdampak pada ukuran perusahaan, sehingga temuan ini menjadi pedoman praktis manajemen dalam mengoptimalkan ketepatan waktu pelaporan.
Co-Authors Enda Noviyanti Simorangkir Fenny Julistine Tarigan Ginting, Rasinta Ria Helman Helman, Helman Heri Enjang Syahputra Hutagalung, Galumbang Laily Ramadhani Maduma Sari Sagala Ripka Seriidahnaita Ginting Siswanto